We are testing a new beta website for gov.scot go to new site

Response to GERS Queries - Scottish Water

Q: What is the value per person of revenue raised from Scottish Water?

A: Revenue from Scottish Water within GERS is reported entirely under gross operating surplus.  Information on Scottish Water’s surplus in 2016-17 is set out in their Annual Report 2016-17, available at:


In National Accounts, operating surplus is recorded prior to the deduction of depreciation or capital consumption, as this is included as an expenditure. As shown in the Consolidated Income Statement on page 74 and the Cash Flow Statement on page 77, Scottish Water’s gross surplus was £542.9 million in 2016-17 (calculated as operating surplus plus depreciation charges).  This is equivalent to approximately £100 per person, given Scotland’s population of 5.4 million people. Information on Scotland’s population is available at:


 Scottish Water’s Annual Reports for other years are available from: