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Government Expenditure and Revenue Scotland - Methodology

The Basic Principles Underpinning the Methodology

The headline estimates of Scottish public sector expenditure and revenue in GERS embrace two key principles:

1. Public sector revenue is estimated for taxes where a financial burden is imposed on residents and enterprises in Scotland

2. Public sector expenditure is estimated on the basis of spending incurred for the benefit of residents and enterprises in Scotland

Revenue Methodology

Expenditure Methodology