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Government Expenditure & Revenue Scotland 2016-17

DescriptionGovernment Expenditure and Revenue Scotland (GERS) is a National Statistics publication. It estimates the contribution of revenue raised in Scotland toward the goods and services provided for the benefit of Scotland. The estimates in this publication are consistent with the UK Public Sector Finances published in July 2017. More detail on the publication, including methodological documents, consultation documents, and related research is available at: http://www.gov.scot/gers
Official Print Publication Date
Website Publication DateAugust 23, 2017


A National Statistics Publication for ScotlandNational Statistics logo

ISBN 978 1 78851 161 2 (Web only publication)
PPDAS 266473

This document is also available in pdf format (1.4MB)
The tables and charts are also available in Excel format (474KB)


An errata was published on 1/09/2017 as a result of changes to tables 4.7 (data relating to Scotland, Personal Independence Payments), 4.8 (data labels for Council Tax and Non-domestic Rates switched) and A.10 (Footnotes 4, 5 and 6, references to Note 2 changed to Note 3).

The pdf and html have both been updated within the document to reflect these changes.




Chapter 1: Public Sector Revenue

Chapter 2: North Sea Revenue

Chapter 3: P ublic Sector Expenditure

Chapter 4: Devolved revenue and expenditure

Annex A: Supplementary tables

Annex B: Revisions

Annex C: List of abbreviations

Annex D: Glossary

A National Statistics publication for Scotland