Government Expenditure and Revenue Scotland (GERS): detailed methodology 2021-22

Documents outlining the various methodologies used to obtain estimates of public sector revenues and expenditures in Scotland for the 2021-22 GERS publication.

These documents relate to the main publication of Government Expenditure and Revenue Scotland (GERS) 2021-22

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 to provide services for enterprises in and residents of Scotland

Methodologies for previous years may be viewed by searching this website or navigating to this archived page of the Scottish Government website.

GERS: detailed revenue methodology 2021-22
GERS: detailed expenditure methodology 2021-22


The views of users are highly valued and the Scottish Government is always keen to hear from as many users as possible.  If you have any queries or comments on GERS please address them to:

Government Expenditure and Revenue Scotland (GERS)
Office of the Chief Economic Adviser
Scottish Government
St Andrew's House
Regent Road


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