fiscal decentralisation in the uk: the case for devolution plus

Low local power

Low autonomy, low tax sharing

Revenue & expenditure in Scotland

2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-110.0

10000.0

20000.0

30000.0

40000.0

50000.0

60000.0

70000.0

Total Scottish ExpenditureTotal current revenue including North Sea revenue Geographical shareTotal Scottish Government and local government expenditure

£ m

illio

ns

Defining tax accountability in Scotland

Devo + revenue & expenditurein Scotland – stability and accountability

2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 -

10,000

20,000

30,000

40,000

50,000

60,000

70,000

Total Scottish ExpenditureTotal current revenue including North Sea revenue Geographical shareTotal Scottish Government and local government expenditureTotal Devo + revenue

£ m

illio

ns

1999 Calman Devo + Devo Max (Basque) Indy Lite Full independence0

10000

20000

30000

40000

50000

60000

70000

Scottish own revenue UK funding Scottish deficitHorizontal bars represent devolved ex-penditure, estimated Devo Max expendi-ture and total expenditure under inde-pendence