- 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 allocate Scotland's share of revenue from court fines and on-the-spot fines.
Answer
Revenues from court finesand on-the-spot fines are subsumed in the Budget under “other receipts”; theyare not shown individually. The Scottish share is allocated according to Gross ValueAdded share.
- 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 last year's Government Expenditure and Revenues in Scotland report was based on the site of delivery.
Answer
The fuel duty revenue for Scotland isbased on inland deliveries of each of the different fuel types published in the UK Digest of Energy Statistics.
- 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 what information it has with regard to how the Inland Revenue calculates the Scottish portion of inheritance tax revenue in last year's Government Expenditure and Revenues in Scotland report.
Answer
The Inland Revenue suppliesthe amount of inheritance tax collected in respect of Scottish deaths and othertransfers.
- 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 allocate Scotland's share of revenue from TV licenses.
Answer
The BBC receives the revenuefrom TV licensing directly (and is responsible for its administration). The BBCdoes not have shareholders and therefore does not aim to make a profit.Operating surpluses and deficits simply represent timing differences betweenincome and expenditure and are included in the position “Gross trading surplus,rents and miscellaneous. transfers” in the Government Expenditure Revenues forScotland. The Scottish share is allocated by its Gross Value Added share.
- 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 takes account of regional variations in fuel prices with particular reference to higher than average prices and mileages in the Highlands and Islands when calculating fuel duty revenue and what the reasons are for its position on the matter.
Answer
Fuel duties are based on thevolume and not on the price of fuel. The fuel duty revenue for Scotland isbased on inland deliveries of each of the different fuel types for the UKDigest of Energy Statistics. These deliveries reflect the different mileagesacross Scotland.
- 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 how the methodology for this year's Government Expenditure and Revenues in Scotland report will allocate Scotland's share of the Climate Levy.
Answer
Proportions of the levy on electricity have been calculated using the Scottish proportion of final electricity consumption (this makes the assumption that exempt categories such as households are in the same proportion in Scotland as in the UK overall). As no such data are currently available for gas and other fuels, Scottish proportion of Gross Value Added is used to allocate these parts.
- 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 procurement expenditure by the Ministry of Defence will be presented showing where it is paid 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
All defence expenditure isallocated according to population share as in previous editions of GERS. Thistreatment is consistent with the “who benefits” principle that is the basis forthe allocation of expenditure in GERS.
- 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 into account interest on VAT paid and subsequently repaid to Scottish businesses and what the reasons are for its position on the matter.
Answer
GERS does not take into account explicitly the interest payments in relation to VAT. These are “extrareceipts” by Customs and Excise which enter into “other taxes and royalties”and are allocated by Gross Value Added share.
- 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 why it was unable to calculate an estimate of Scotland's landfill per head based on environmental data that indicated more landfill per head than the rest of the UK, as referred to in Government Expenditure and Revenues in Scotland (GERS) 2000-2001.
Answer
Customs and Excise do notprovide regional data on landfill tax. The environmental data referred to in GERSpertain to differences in recycling rates between England, Wales and Scotland. Thisdata cannot be used directly to infer Scotland’s share of landfill tax.
- 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 into account an estimate of Scotland's share of the extra-regio territory when allocating Scotland's share of capital gains tax revenues and what the reasons are for its position on the matter.
Answer
North Sea revenues do not include any capital gains tax.
