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

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