Survey-based allocations all show higher revenues per head for Scotland (with bounded confidence intervals)
As explained in the GERS report Table A.5, these revenue category allocations are based on survey estimates which are given explicit confidence intervals
- VAT is +/-£731m which translates into +/-£140 per head (i.e we can be 95% confident that VAT revenue raised per head in Scotland is higher than the UK average when the difference reported in GERS is greater than £140)
- The differences in tobacco and alcohol duties per head are relatively small, but by the same logic we can be 95% confident that tobacco revenues raised per head are slightly higher in Scotland