You asked

This is a request for information about total UK government assets and liabilities analysed between the 'nations' of England, Northern Ireland, Wales and Scotland. I would ask that the information supplied takes account of the following points:

  1. I note the categories utilised in table 2 of 'nbsreferencetables.xls', a Nation by Nation deconstruction of UK Government 'owned' assets and liabilities according to these categories (as relevant) will provide a satisfactory basis for the summary results.

  2. UK Government assets and liabilities located out with the UK should be included and disclosed in a separate column (below)

  3. As assets and liabilities may not necessarily 'match' on a geographical basis, I'm content that these remain disaggregated and that geographical location takes precedence in this analysis.

  4. Tangible and intangible assets should not be stated at 'book value', instead they should be revalued to reflect their current market value.

  5. Land value underneath assets (buildings etc) should be identified and included as part of the asset valuation.

  6. The output should be a simple table of UK assets and liabilities analysed by 'nation'.


7. Please provide a spreadsheet of the workings which support this summary, or links/references as to where the data can be accessed.

8. Please provide notes on methodology for treating particular classes of assets and liabilities where these vary from international financial reporting standards.

9. Please provide details of material assumptions you make.

We said

Thank you for your request.

It is not possible to supply the data you have requested; the source data for the National Balance Sheet publication is collected at UK level and therefore we are unable to provide a breakdown of Government owned assets by country or for assets held outside the UK. The analysis published within the National Balance Sheet is as comprehensive as the source data currently allow.

I have included a weblink to the Whole of Government accounts which is published by HM Treasury which may be of some value to you.

https://www.gov.uk/government/publications/whole-of-government-accounts-2017-to-2018

Please do not hesitate to contact us at capstocks@ons.gov.uk, if you have any further queries.