Government Expenditure & Revenue Scotland 2025-26

Scotland's net fiscal balance is estimated to have improved in 2025-26.

The notional Net Fiscal Balance measures the difference between revenue raised in Scotland compared with expenditure on behalf of the people of Scotland.

The net fiscal balance was estimated to have improved to -£25.3 billion in 2025-26, improving over the year by £0.6 billion, falling from -11.5 to -10.9 per cent when expressed as a percentage of GDP.  This compares with a UK deficit of -4.2 per cent in the same year.

Public sector revenue collected from the businesses and people in Scotland totalled £98.3 billion in 2025-26, 8 per cent of UK revenue. Revenue increased by £6.3 billion, or 6.9 per cent. Revenue which is devolved accounted for £27.8 billion (28 per cent of all revenue raised).  

Revenue per person in Scotland (£17,718) was similar to the UK average (£17,720) in 2025 26, when North Sea revenue is included. 

Public sector expenditure, on behalf of the people of Scotland totalled £123.6 billion in 2025-26. Spending increased by £5.7 billion, (4.8 per cent) over the year.  The largest increases were in social protection and health. This includes spending for Scotland from both devolved and reserved governments.

Spending per person in Scotland in 2025-26 was £22,281 compared to £19,561 per person in the UK meaning that spending per person in Scotland was £2,720 higher than in the UK in 2025-26.

The figures released today were produced in accordance with professional standards set out in the Code of Practice for Statistics. 

Background

The full statistical publication is available at 
https://www.gov.scot/isbn/9781807754082

These statistics are produced to inform users about public sector finances in Scotland under current constitutional arrangements.  The report is based on various official UK and Scottish Government finance statistics. The report provides estimate of 
•    What revenues were raised from the population and businesses in Scotland?
•    How much was spent on public services, on behalf of the people of Scotland?
•    The notional net fiscal a balance is also presented which reflects the difference between revenue raised in Scotland compared with expenditure on behalf of the people of Scotland.

GERS is an Accredited Official Statistics publication, which means that it is produced independently of Scottish Ministers and has been assessed by the Office for Statistics Regulation (OSR), the regulatory arm of the UK Statistics Authority, to ensure that it meets that standards set out in the Code of Practice for Statistics. This means the statistics have been found to meet user needs, to be methodologically sound, explained well and produced free of political interference.

More information on the standards of official statistics in Scotland can be accessed at: 
https://www.gov.scot/publications/about-our-statistics/ 

We are keen on getting user (and wider) perspectives on the publication, particularly around clarity, transparency, ease of access and usefulness.  It is your chance to help shape and improve Government Expenditure and Revenue Scotland Statistics, consistent with the standards set out in the Code of Practice for Statistics.  Government Expenditure and Revenue Statistics – User form