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<p>An estimate of VAT receipts attributed to Scotland is published in HM Revenue and
Customs (HMRC)’s ‘Disaggregated HMRC Tax Receipts’ publication:</p><p><a href="https://www.gov.uk/government/statistics/disaggregation-of-hmrc-tax-receipts"
target="_blank">www.gov.uk/government/statistics/disaggregation-of-hmrc-tax-receipts</a></p><p>
</p><p>Receipts from duties on spirits, beer, cider and wine that are released for
consumption in the UK are published in HMRC’s quarterly publication ‘Alcohol Duty’:</p><p><a
href="https://www.uktradeinfo.com/Statistics/Pages/TaxAndDutyBulletins.aspx" target="_blank">www.uktradeinfo.com/Statistics/Pages/TaxAndDutyBulletins.aspx</a></p><p>
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