Government Expenditure and Revenue in Scotland 2004

Government Expenditure and Revenue in Scotland 2004 - 2005

GERS publications from November 1997 onwards are available on the Scottish Executive website ( www.scotland.gov.uk).
Total Managed Expenditure is a measure of public sector expenditure drawn from components in National Accounts produced by the Office for National Statistics ( ONS).
The most recent issue was published in May 2006 (Cm 6811).
The outturn describes the expenditure actually incurred (as opposed to forecast or planned).
For more information on the North Sea fiscal regime, see: http://www.hmrc.gov.uk/international/ns-fiscal.htm.
The following analysis draws closely on the long-term analysis published by Andrew Goudie, " GERS and Fiscal Autonomy" in Fiscal Autonomy under Devolution; a symposium of Scottish Affairs (Number 41, November 2002) and have been amended with the results from subsequent editions of GERS. The data from 1999-2000 to 2004-05 in Charts 7.1 through 7.6 derive from this edition of GERS and the data for previous years from earlier editions.
See for example, Cuthbert. J & Cuthbert. M. 2005. "A Constructive Critique of the Treasury's Country and Regional Analysis of Public Expenditure". Fraser of Allander Institute.
from: Regional Gross Value Added, ONS, December 2005 ( http://www.statistics.gov.uk/pdfdir/gvar1204.pdf).
At the time of writing, data for this regional GVA series was only available until the year 2003. The GVA share for 2004 was set constant at the previous year's ratio.