Goschen formula
[1] The Goschen proportions were originally set at 80:11:9, for England & Wales, Scotland, and Ireland respectively.[1] There is disagreement as to whether this was to reflect the proportions in which the three major territories paid probate duty,[2] or whether the ratio was based on population shares.[4] After the formation of the Irish Free State in 1922, Scottish politicians and civil servants continued to insist that Scotland was entitled to at least its Goschen proportion (11/80ths of England & Wales's amount, i.e. 12.1% of the England, Scotland and Wales total).[4] This gap widened further over the subsequent decades, because while the Goschen proportion was fixed, Scotland's population growth lagged far behind that of England & Wales: In 1971, the last census before the Goschen formula was succeeded by the Barnett formula in 1978, Scotland's population (5.24m) was down to only 9.6% of the England, Scotland and Wales total (54.39m).[7] In addition to this demographic effect, 'After World War II successive Scottish Secretaries of State negotiated additional allocations for their territorial departments by arguing special needs, such as sparsity of population in the remote areas and density and poor housing in the central belt.