Scotland spends more per head on Housing & Community Amenities
Housing and community amenities is an entirely devolved category.
The figures reported in GERS include capital expenditure for publicly owned Scottish Water (at least in part balanced by a relatively higher revenue figure captured within Gross operating surplus). Looking at the expenditure detail we can see the inclusion of publicly owned Scottish Water's capex in these figures explains ~50% of the observed difference in public spending per head.
It follows that roughly half of the observed difference in Scottish spending per head reflects like-for-like higher spending in Scotland.