Government Expenditure and Revenue Scotland (GERS): Methodology Publication 2025-26
Details of the methodology used to obtain estimates of public sector revenues and expenditure for the Government Expenditure and Revenue Scotland (GERS) 2025-26 publication.
Part of
Purpose of the user survey
Please feedback on the GERS publication using the link below:
Government Expenditure and Revenue Statistics – User form
The feedback from presents an opportunity for stakeholder to help shape the future of GERS Statistics, consistent with the standards set out in the Code of Practice for Statistics . It aims to:
• Understand how GERS is currently used, and by whom, and user needs
• Consider overlaps and coherence with similar publications:
o ONS Country and Regional Public Sector Finances (CRPSF)
o HMT Country and Regional Analysis
o Scottish Government Budget and Fiscal Framework reporting
• Consider whether the current design, timing and format could be improved to meet user needs, given wider changes in fiscal and budgetary reporting
To help with the survey information is provided below on:
• GERS compared with other data sources
• Some other finance reports relating to Scotland
Comparison of key data sources related to GERS in Scotland 2025-26
|
Dimension |
GERS |
ONS Country and Regional Public Sector Finances |
HMT Country and Regional Analysis (CRA) |
SG Consolidated Accounts |
SG Budget |
|
Reporting lag |
5 months after financial year end
|
14 months after financial year end
|
9 months after financial year end |
7 months after financial year end |
4 months before start of financial year |
|
Frequency |
Annual |
Annual |
Annual |
Annual |
Annual |
|
Format |
Tables & commentary |
Tables only |
Tables & commentary |
Tables & commentary |
Tables & commentary |
|
Public Sector Coverage |
Whole Public Sector Revenue, spending, fiscal balance |
Whole Public Sector Revenue, spending, fiscal balance |
Whole Public Sector Spending |
Scottish Government only |
Scottish Government only |
|
Geographic comparisons |
Scotland compared with UK only |
All UK regions |
All UK regions |
Scotland |
Scotland |
|
Basis |
National Accounts |
National Accounts |
Total Expenditure on Services |
Government Financial Reporting Manual |
Consolidated Budgeting Guidance |
|
Spending |
Spend on a ‘for’ basis, reported by COFOG
|
Spend on a ‘for’ basis, reported by COFOG |
Spend on a ‘for’ basis, reported by COFOG |
Spend on an ‘in’ basis, reported by portfolio |
Spend on an ‘in’ basis, reported by portfolio |
|
Allocates non-ID spending and outside of UK spending to country |
Yes |
Yes |
No |
Not applicable |
Not applicable |
|
Revenue |
All revenue raised in Scotland |
All revenue raised in Scotland |
N/A (Spending only)
|
Devolved revenues and Block Grant only |
Devolved revenues and Block Grant only |
|
Net fiscal balance presented |
Yes |
Yes |
No |
No |
No |
|
Other aspects |
Net fiscal balance as a % of GDP Commentary on Oil and Gas revenue Detailed spending on social security in Scotland is included Decisions on spend ‘for’ Scotland made by SG (e.g., HS2) Splits revenue and spending into devolved and reserved |
Allows comparison with countries & regions of the UK
Does not show devolved and reserved details for spending or revenue |
Spending only.
Forms the basis of spending used in GERS and ONS Country and Regional Public Sector Finances |
Not directly comparable
Shows actual money received and spent by Scottish Government |
Not directly comparable
Shows planned money received and spent by Scottish Government |
|
Accounting Adjustments |
Included |
Included |
Not included |
Not included |
Not included |
|
Latest |
Government expenditure & revenue Scotland 2025-26 - gov.scot |
Country and regional public sector finances, UK - Office for National Statistics |
The Scottish Government Consolidated Accounts for the year ended 31 March 2025 - gov.scot |
Key terms
Spending ‘for’: Spending on behalf of the people of Scotland. This includes spending by Scottish Government and also reserved UK departments which is on behalf of the people of Scotland.
Spending ‘in’: Spending allocated to the region it occurs in, regardless of who benefits.
Revenues ‘in’:- Estimates of revenue raised in Scotland, from the population and businesses, regardless of whether they are set and controlled on a devolved and reserved basis.
Identifiable spending: spending where the location of beneficiaries can be identified
Non identifiable spending: spending where the location of beneficiaries cannot be identified or which benefits the country as a whole, e.g. defence, debt interest
COFOG: Classification of the Functions of Government, an international spending classification that shows spending by purpose (e.g., health, education) rather than by government department.
Accounting adjustments - Accounting adjustments are used to present revenue and expenditure on a National Accounts basis, an international reporting standard used by governments. They normally reflect non-cash items, such as depreciation or pensions liabilities
Contact
Email: economic.statistics@gov.scot