- Asked by: Fergus Ewing, MSP for Inverness East, Nairn and Lochaber, Scottish National Party
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Date lodged: Wednesday, 03 December 2003
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Current Status:
Answered by Andy Kerr on 17 December 2003
To ask the Scottish Executive what information it has with regard to the locations within Scotland where the 1% sample of national insurance records were taken which were used as a basis for calculating Scotland's share of social security contributions, as referred to in Government Expenditure and Revenues in Scotland 2000-2001 (GERS).
Answer
We do not have informationavailable as to the locations within Scotland where the 1% sample was taken. The figures used in GERSwere derived by the Office of National Statistics. Specific details of thesample data are not available to the Executive.
- Asked by: Fergus Ewing, MSP for Inverness East, Nairn and Lochaber, Scottish National Party
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Date lodged: Wednesday, 03 December 2003
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Current Status:
Answered by Andy Kerr on 17 December 2003
To ask the Scottish Executive whether the presentation of the Scottish share of UK income tax liability was based on payments to income tax collection offices in Scotland or as a proportionate share of total receipts from the UK in last year's Government Expenditure and Revenues in Scotland report.
Answer
The Scottish share is basedon Inland Revenue statistics on the income tax liabilities of Scottish residentsas reported in the Inland Revenue’s Survey of Personal Incomes .
- Asked by: Fergus Ewing, MSP for Inverness East, Nairn and Lochaber, Scottish National Party
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Date lodged: Wednesday, 03 December 2003
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Current Status:
Answered by Andy Kerr on 17 December 2003
To ask the Scottish Executive whether the methodology that allocates Scotland's share of corporation tax revenues will take into account an estimate of Scotland's share of extra-regio territory in this year's Government Expenditure and Revenues in Scotland (GERS) report and what the reasons are for its position on the matter.
Answer
Extra-regio corporation taxis not allocated to Scotland’s share of corporation tax revenues.
The UKcontinental shelf is not regarded as part of mainland UK or itsconstituent countries and therefore it is not possible to attribute a share of the extra-regio corporation tax to Scotland.
However, GERS considersthe effects on the Scottish fiscal position of different assumptions on theallocation of North sea revenues (including North sea corporation tax) in table8.2 (GERS 2001-2002).
- Asked by: Fergus Ewing, MSP for Inverness East, Nairn and Lochaber, Scottish National Party
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Date lodged: Wednesday, 03 December 2003
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Current Status:
Answered by Andy Kerr on 17 December 2003
To ask the Scottish Executive whether the methodology used to calculate Scotland's revenues from other taxes and royalties will take into account an estimated Scottish share of the extra-regio territory in this year's Government Expenditure and Revenues in Scotland report.
Answer
North sea revenues do notinclude other taxes and royalties.
- Asked by: Fergus Ewing, MSP for Inverness East, Nairn and Lochaber, Scottish National Party
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Date lodged: Wednesday, 03 December 2003
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Current Status:
Answered by Lewis Macdonald on 17 December 2003
To ask the Scottish Executive whether it has estimated the funding that will be lost in matched funding from the block grant when Objective 1 transitional money ends.
Answer
It is too early to predictthe outcome of the debate on the future of the European Structural Funds forthe Highlands and Islands or anywhere else when the current programmes ceasein December 2006. The European Commission’s third cohesion report due to bepublished early next year will give an indication of the Commission’s thinkingahead of their draft regulations expected next May. Negotiations between memberstates will take place thereafter and are likely to last at least a year.
Public sectormatch funding for structural fund projects comes from the relevant domesticspending programme within the assigned budget. Whatever the future of the funds,public bodies will continue to be able to set their own priorities includingallocating money either to match fund projects they sponsor or to fund themoutright.
- Asked by: Fergus Ewing, MSP for Inverness East, Nairn and Lochaber, Scottish National Party
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Date lodged: Wednesday, 03 December 2003
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Current Status:
Answered by Andy Kerr on 16 December 2003
To ask the Scottish Executive whether the methodology used in this year's Government Expenditure and Revenues in Scotland (GERS) to calculate Scotland's revenue from duty received on spirits, beer and wine will base the figure (a) on where the drinks are released from the bonded warehouse or (b) on which company pays the duty and where that company's headquarters are and what the reasons are for its position on the matter.
Answer
The proportions ofexpenditure on each type of alcohol were estimated from the ONS Expenditure andFood Survey based on average expenditure per household and number of households.
This treatment follows theprinciple that GERS measures the tax burden that is imposed on Scottishresidents within the UK.
- Asked by: Fergus Ewing, MSP for Inverness East, Nairn and Lochaber, Scottish National Party
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Date lodged: Wednesday, 03 December 2003
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Current Status:
Answered by Andy Kerr on 16 December 2003
To ask the Scottish Executive whether the annual running expenditure by the Ministry of Defence and the Foreign and Commonwealth Office will be presented on the basis of where it is spent rather than on a pro-rata basis in this year's Government Expenditure and Revenues in Scotland report (GERS) and what the reasons are for its position on the matter.
Answer
Defence and overseasservices expenditure is allocated according to population share as in previouseditions of GERS. This treatment is consistent with the “who benefits”principle that is the basis for the allocation of expenditure in GERS.
The same is true for theexpenditure of the Foreign and Commonwealth Office.
- Asked by: Fergus Ewing, MSP for Inverness East, Nairn and Lochaber, Scottish National Party
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Date lodged: Wednesday, 03 December 2003
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Current Status:
Answered by Andy Kerr on 16 December 2003
To ask the Scottish Executive whether the methodology used to calculate EU contributions to Scotland in this year's Government Expenditure and Revenues in Scotland report will take into account an estimated Scottish share of the extra-regio territory and what the reasons are for its position on the matter.
Answer
EU contributions are notapplicable to extra-regio territory.
- Asked by: Fergus Ewing, MSP for Inverness East, Nairn and Lochaber, Scottish National Party
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Date lodged: Wednesday, 03 December 2003
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Current Status:
Answered by Andy Kerr on 16 December 2003
To ask the Scottish Executive whether the methodology for calculating Scotland's share of fuel duty revenue in this year's Government Expenditure and Revenues in Scotland report will take account of VAT on sales.
Answer
Fuel duties are based on thevolume, not on the price of fuel. The methodology does not take account of VATon sales.
- Asked by: Fergus Ewing, MSP for Inverness East, Nairn and Lochaber, Scottish National Party
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Date lodged: Wednesday, 03 December 2003
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Current Status:
Answered by Andy Kerr on 16 December 2003
To ask the Scottish Executive whether the methodology for this year's Government Expenditure and Revenues in Scotland report will take account of business VAT payments when allocating Scotland's VAT revenue and what the reasons are for its position on the matter.
Answer
Scotland’s share of UK VAT revenue was estimated by Customsand Excise on the basis of Scotland’s share of household expenditure on those goods andservices.
The methodology by Customsand Excise is the best currently available.
