Scotland's onshore revenue per head is not lower in all categories, but overall nets to a lower figure than the UK average
The onshore revenue gap can broadly be explained as lower revenues from taxes on income and wealth (income tax, corporation tax, NICs, capital gains tax, IHT) being partially offset by higher revenues from "Other receipts - Gross operating surplus" (mainly accounting adjustments, but also publicly owned Scottish Water) and VAT, business rates, and fuel, alcohol and tobacco duties.
The following insights dig a little deeper behind each category.