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Government Expenditure and Revenue Scotland


The Government Expenditure and Revenue Scotland (GERS) web area provides information on the annually published GERS report. GERS is compiled by statisticians and economists in the Office of the Chief Economic Adviser of the Scottish Government. The Scottish Government's Chief Statistician takes responsibility for this publication.


Latest publication

The latest publication of GERS, providing figures for financial year 2015-16, was published on 24 August 2016.  The report is available at the links below:

The GERS 2015-16 tables in spreadsheet format can be downloaded at the following link


GERS 2015-16 Consultation and change to date of publication

The publication of GERS 2015-16 has been published 7 months earlier, in August 2016 rather than March 2017, in order to provide more timely estimates of Scotland's public sector finances. This follows efforts in previous years to reduce the time lag in publishing  the report, and means that GERS is now published more than 10 months earlier than it was in 2012, and 16 months earlier than it was before 2008. Further information on the consultation process is available at the link below:


The UK Statistics Authority has confirmed that the release of GERS at this time is consistent with the requirements of the Code of Practice to release statistical reports as soon as they are judged ready, according to a published timetable that takes account of user needs, without being influenced by non-statistical matters. This helps ensure that there is no opportunity, or perception of opportunity, for the release to be withheld or delayed.


Common GERS queries

The Scottish Government receives a number of queries regarding the GERS data.  In response to these, a new Frequently Asked Questions section has been introduced to the GERS summary.


In addition, the link below provides answers to earlier GERS queries.


National Statistics in GERS

GERS is an accredited National Statistic publication, which means that it has been independently assessed by the United Kingdom Statistics Authority as being produced in line with the Code of Practice for Official Statistics. Further information is available via the links below.



The aims and objectives of GERS

The aim of GERS is to enhance public understanding of fiscal issues in Scotland. The primary objective is to estimate a set of public sector accounts for Scotland through detailed analysis of official UK and Scottish Government finance statistics. GERS estimates the contribution of revenue raised in Scotland toward the goods and services provided for the benefit of the people of Scotland. The report is designed to allow users to understand and analyse Scotland's fiscal position under different scenarios.

GERS captures the entire public sector in Scotland and includes activity by each of the constituent sub-sectors of the public sector: central government, local government and public corporations. In addition to providing an analysis of aggregate expenditure and revenue, the report contains a detailed breakdown according to individual expenditure and revenue components.


The views of users are highly valued and the Scottish Government is always keen to hear from as many users as possible.  If you have any queries or comments on GERS please address them to:

Government Expenditure and Revenue Scotland (GERS)
Office of the Chief Economic Adviser
Scottish Government
St Andrew's House
Regent Road

Email: economic.statistics@gov.scot

Telephone: 0131 244 2825

Further information


The publication section gives brief summaries and links to pdf and html versions of Government Expenditure and Revenue Scotland publications.


The methodology section contains a description of the current methodology for GERS.

Related Research, Discussion, Background Statistics and Guidance

This page contains links to the various sources used to compile GERS (such as the HMT PESA publication) and other relevant documents and papers.


Contact details for the GERS branch.