- 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 17 December 2003
To ask the Scottish Executive whether the presentation of the Scottish share of UK income tax liability was based on payments to income tax collection offices in Scotland or as a proportionate share of total receipts from the UK in last year's Government Expenditure and Revenues in Scotland report.
Answer
The Scottish share is basedon Inland Revenue statistics on the income tax liabilities of Scottish residentsas reported in the Inland Revenue’s Survey of Personal Incomes .
- 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 (GERS) will show the allocation of Scotland's share of air passenger duty revenue based on the number of flights from or within Scotland and what the reasons are for its position on the matter.
Answer
The Scottish populationshare has been used to calculate the Scottish share of this tax becauseScottish air passengers tend to use airports throughout the UK.
This treatment follows theprinciple that GERS measures the tax burden that is imposed on Scottishresidents within the UK.
- 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 show the allocation of Scotland's share of insurance premium tax revenue based on information sought from insurance providers.
Answer
Scotland's share of insurance premium tax revenue is notbased on information from insurance providers.
Scotland’s population share was used to estimate Scotland’s insurancepremium tax 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 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 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 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 this year's Government Expenditure and Revenues in Scotland report will take account of VAT on sales.
Answer
Fuel duties are based on thevolume, not on the price of fuel. The methodology does not take account of VATon sales.
- 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 show the allocation of Scotland's share of landfill tax revenue on information sought from local authorities and what the reasons are for its position on the matter.
Answer
The landfill tax has beenallocated on a population share basis.
- 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 (GERS) will show the allocation of Scotland's share of insurance premium tax revenue on the basis of which company sells the policy and where that company is headquartered and what the reasons are for its position on the matter.
Answer
Scotland’s population share was used to estimate Scotland’sinsurance premium tax share.
This treatment follows theprinciple that GERS measures the tax burden that is imposed on Scottishresidents within the UK.