Government Expenditure & Revenue Scotland (GERS) publication figures: FOI release

Information request and response under the Freedom of Information (Scotland) Act 2002

Information requested

A SNP MP made the following claim in response to a constituancy elector.

"I must also stress that an independent Scotland can completely afford to pay state pensions. Latest figures (GERS: 2020-21) show that even during the pandemic, without borrowing a single penny, Scottish tax revenue covered all devolved day to day spending (e.g., on the NHS and schools) as well as all spending in Scotland on the state pension and Universal Credit."

Is the above statement 100% true?


Based on the figures in the latest Government Expenditure & Revenue Scotland (GERS) publication, Scottish revenue in 2020-21 was £62.8 billion. Total day-to-day devolved spending and spending on the state pension and universal credit was £61.7 billion.

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Central Enquiry Unit
Phone: 0300 244 4000

The Scottish Government
St Andrews House
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