A Social Accounting Matrix for Scotland

Our project uses a multi-sectoral economic model to assess the impact of COVID-19 on tourism industries and the Scottish economy. To do this the economic model is initially calibrated so that it replicates the Scottish economy before the pandemic. This is used as counterfactual for a series of scenarios representing the outbreak of COVID-19.

A useful source of information about the state of the Scottish economy pre-pandemic is the Input-Output (IO) accounts tables published each year by the Scottish Government. These report detailed economic transactions of 98 Scottish aggregated industries including key tourist-facing sectors such as accommodation, food and beverages and leisure services. For each industry, the dataset reports purchase of import, capital, wage payments, and sales to household, government and export.

For our project, we augment the latest Scottish IO accounts (published in Summer 2020) to produce a Social Accounting Matrix (SAM) for 2017. A SAM includes all the information reported in IO accounts and it adds detail about the distribution of income, both from industries to households in the form of wage and capital income (primary income distribution), and between household, government and firms (secondary income distribution), in the form of income tax, pensions and other benefit payments, and investment.

The dataset is produced following the methodology developed by Emots-Holley et al (2014) Fraser of Allander Institute. The full SAM for Scotland in 2017 can be downloaded at


To cite: Allan, G.J. Connolly, C., Figus, G. and McFarlane, J. (2021), “2017 Social Accounting Matrix for Scotland”,

The authors acknowledge funding from UKRI through the “UKRI Ideas to Address COVID-19” call (Grant reference: ES/W001195/1)


Grant Allan is a Senior Lecturer in the Department of Economics. Grant has research interests in applied regional economic analysis and modelling, particularly in the areas of energy and tourism.

Kevin is a Chancellor's Fellow in the Department of Economic with a focus on the use of regional economic models for policy analysis. Areas of interest include; energy and climate change, poverty and tourism.

Gioele is a Senior Lecturer in the Department of Economics, University of Strathclyde.