To revert to Zoejory's post at 11.20 where she links to the Full Fact analysis of Scotland's income and expenditure.
I don't know what Paddyanne is basing her claim on, but I have been following Richard Murphy for some years now, a trained accountant and auditor and now a Professsor of Political Economy. He has been critquing GERS (Government Expenditure and Revenue Scotland) for a number of years and I refer to his post last year.
He has this to say on tax revenues:
No one actually knows how much profit is made in Scotland and no one will until there is a national account for it.
And no one also knows how much Scottish rent and interest paid is subject to tax in England when it should be taxed in Scotland.
I also think that income and corporation taxes, as well as capital gains taxes and inheritance taxes, are all seriously underpaid in Scotland - because the owners of that income and that wealth in Scotland pay their taxes on it in England.
So, for a start, he is questioning the figures for tax income from Scotland that Full Fact is using.
Then there is the question of allocation of spending to Scotland. Full Fact uses a figure of 9.7% as being the Scottish proportion of the UK population on which allocation is based. Murphy uses 8.1%, I've no idea why they differ, but the effect is the same.
He has broken down the allocations in a table and the figures are surprising. For instance the allocation to 'Public and Common services is 13.7% and there are more that exceed 8.1% (or even 9.7%). Why?
He also points out that in the year he is analysing a large part of English expenditure was not paid from taxation but from £3000 billion of QE (govt created money) but this is not allowed for in the Scottish allocations. Why?
In 2020/21 about £300 billion of the costs of public services in the UK as a whole were not paid for out of taxes. They were paid for by quantitative easing. There is not a single mention of this in the GERS document. But what that means is that actually total spending out of taxes was not £1,094,000 milli0n as the above data implies. They were actually about £800,000 million, or £800 billion.
If anyone wants to read it:
www.taxresearch.org.uk/Blog/2021/08/18/why-gers-is-wrong-yet-again/
Ultimately, it seems, the Full Fact analysis is simplistic and based on what are probably inaccurate figures.
Whether or not this 'proves' that Scotland is subsidising England is debateable, but it seriously questions the assertion that they don't.