Professor John Robertson OBA

From: Scottish Social Attitudes | 25 years of devolution in Scotland: Public attitudes and reactions published last week: https://natcen.ac.uk/publications/scottish-social-attitudes-25-years-devolution-scotland

How much control does the Scottish Government actually have?

By Public Expenditure

• The Scottish Government controls approximately 60% of total public spending in Scotland.
• This reflects its responsibility for delivering the majority of day-to-day public services, funded largely through a block grant from the UK Government adjusted via the Barnett formula.
• The remaining ~40% is reserved (primarily welfare benefits and debt interest).

By Revenue/Taxation

• The Scottish Government controls approximately 30% of total public revenue raised in Scotland.
• This includes devolved taxes like Scottish income tax (~£11-12 billion annually), land and buildings transaction tax, and landfill tax.
• The remaining ~70% is reserved to the UK (e.g., most income tax elements, VAT, national insurance, and corporation tax).

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