SB 13-63 Tax revenue estimates: a comparison of GERS and HMRC

This briefing looks at two different sources of information on tax revenue estimates:

  • The Government Expenditure and Revenue Scotland (GERS) annual publication by the Scottish Government
  • Disaggregated tax and NIC receipts published by HM Revenue & Customs (HMRC) on 2nd October 2013

It goes on to highlight the key issues in comparing these estimates.

A spreadsheet containing both GERS and HMRC estimates for 2011-12 is available here.  It also provides an adjustment of HMRC estimates for income tax and VAT to improve comparability with GERS.

 

Read SPICe briefing:

Published: 4 October 2013

 

Published: 4 October 2013

This website is using cookies.
We use cookies to ensure that we give you the best experience on our website. If you continue without changing your settings, we’ll assume that you are happy to receive all cookies on this website.