Table 1: APD UK and Scotland, £ million, 2016-172016-17Scottish Government HMRCDifference Scotland 264 32258UK3,2283,183-45Scotland as % UK8.2%10.1%HMRC highlights that "HMRC apportions a higher amount to Scotland, typically around 0.5 to 2 percentage points" and that:4UK Government. (2017). A disaggregation of HMRC tax receipts between England, Wales, Scot...