Government expenditure & revenue Scotland 2025-26

Data and methodology

The GERS website Economy statistics - gov.scot (www.gov.scot)

contains:

• a copy of the PDF report,
• GERS tables in Excel format and statistics providing a consistent time series of Scotland’s public sector finances from 1998-99 to 2024-25.
• Methodology publication including frequently asked questions and quality measures
• previous versions of the publication
• Frequently asked questions

Revisions are a normal part of statistical production. Some data are provisional at time of use and subsequently revised, or more timely statistics will has become available. All revisions are published in table B1 to B10 in web tables and further details are provided in the methodology publication.