Government Expenditure and Revenue Scotland (GERS): detailed methodology 2024-25

These documents relate to the main publication of Government Expenditure and Revenue Scotland (GERS) 2024-25.

The estimates of Scottish public sector expenditure and revenue in GERS are based on two key principles:

• Public sector expenditure is estimated on the basis of spending incurred to provide services for residents and enterprises in Scotland
• Public sector revenue is estimated for taxes and other sources of revenue where a financial burden is imposed on residents and enterprises in Scotland

Methodology documents for previous versions can be found in the GERS statistics archive.