Government expenditure & revenue Scotland 2025-26
Government Expenditure and Revenue Scotland (GERS) is an Accredited Official Statistics publication. It estimates the revenue raised in Scotland and the cost of public services provided for Scotland.
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Indicators at a glance Scotland 2025-26
Figure 1: Public sector fiscal balance as a % of GDP was -10.9 per cent, a 0.6 percentage point improvement over the year
Annual net fiscal balance 1998-99 to 2025-26, Percentage of GDP
The notional net fiscal balance is the difference between total revenue raised in Scotland compared with total expenditure on behalf of the people of Scotland. (Chapter 5 for table)
Figure 2: Total public sector revenue raised in Scotland was £98.3 billion an increase of £6.3 billion or 6.9 per cent
Total revenue raised in Scotland 1998-99 to 2025-26 (£ millions)
In the last year National Insurance contribution and Income tax showed the largest increases amongst non-North Sea taxes.
Figure 3: Total public sector spending for Scotland was £123.6 billion, an increase of £5.7 billion
Total expenditure 1998-99 to 2025-26 (£ millions)
Spending increased in the financial year, with the largest increases in total spend in the social protection and health categories
Total spending is used to calculate the Net fiscal balance
Note: FYE- Financial Year End
Contact
Email: economic.statistics@gov.scot