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.
Part of
4. Devolved Revenue and Expenditure
Chart 4.1 Around 28 per cent of revenue raised from the businesses and people in Scotland is currently devolved, with a further 8.7 percent due to be devolved or assigned in future.
Devolved and Reserved Revenue in Scotland, 2025-26
Percentage of revenue raised
Note: VAT is planned to be an assigned tax. A proportion of revenue from VAT raised in Scotland will be allocated to the Scottish budget, but the Scottish Government will have no powers over how the tax operates.
Devolved taxes to be implemented include Air passenger Duty and Aggregate Levy
Chart 4.2 Around 60 per cent of spending for Scotland is devolved
Devolved and Reserved Expenditure in Scotland 2025-26
Percentage of spending
Introduction
This chapter provides information on the amount of public sector revenue and expenditure currently devolved to Scotland as well as that to be devolved under the Scotland Act 2016.
Devolved Revenue
The table below sets out revenue raised in Scotland from taxes currently devolved to the Scottish Parliament. Total devolved tax revenue in 2025-26 is estimated at £27.8 billion.
|
Tax Type |
2023-24 |
2024-25 |
2025-26 |
|---|---|---|---|
|
Council tax |
2,896 |
2,950 |
3,298 |
|
Non-domestic rates |
3,033 |
3,146 |
3,184 |
|
Land and buildings transaction tax (devolved from 2015-16) |
775 |
895 |
983 |
|
Scottish landfill tax (devolved from 2015-16) |
69 |
56 |
56 |
|
Non-savings and non-dividend income tax liabilities (devolved from 2016-17)1 |
17,093 |
18,635 |
20,280 |
|
Total devolved taxes |
23,867 |
25,683 |
27,801 |
Sources: Scotland’s Economic and Fiscal Forecasts – January 2026 | Scottish Fiscal Commission Figure 4.1, SG Council tax, Non-domestic rates, SLFT, LBTT- Revenue Scotland
1 This table shows Scottish Rate of Income Tax liabilities rather than receipts in a given year and do not directly compare with the figures in Chapter 3.
Future devolved revenues
Devolution of taxes is due to continue, with Air Passenger Duty and Aggregates Levy due to be devolved following the Scotland Act 2016, from April 2027 and April 2026 respectively.
As well as tax devolution, the Scotland Act 2016 allows for the first 10p of the standard rate of VAT receipts and the first 2.5p of the reduced rate of VAT receipts in Scotland to be assigned to the Scottish Government, although policy decisions will remain reserved. The transition period for VAT assignment began on 1 April 2019.
As these taxes are not yet devolved there is no outturn data associated with them, and the table below shows the estimated historical revenues from these taxes.
|
Revenue |
2023-24 |
2024-25 |
2025-26 |
|---|---|---|---|
|
Air passenger duty (April 2027) |
291 |
294 |
294 |
|
Aggregates levy (April 2026) |
52 |
51 |
51 |
|
VAT assignment (in transition) |
7,523 |
7,761 |
8,169 |
Note: Assigned VAT receipts are 50% of total receipts in all years.
Devolved Spending
The table below shows the expenditure in Scotland from social security benefits devolved to the Scottish Parliament prior to implementation of Scotland Act 2016.
|
Social Security |
2023-24 |
2024-25 |
2025-26 |
|---|---|---|---|
|
Council tax reduction |
386 |
390 |
425 |
|
Scottish welfare fund |
50 |
47 |
52 |
|
Discretionary housing payments |
81 |
89 |
93 |
|
Total |
517 |
526 |
570 |
Source: Scottish Government
The table below shows the latest available figures for social security spending which is due to be devolved to the Scottish Government under the Scotland Act 2016.
|
Social Security |
2023-24 |
2024-25 |
2025-26 |
|---|---|---|---|
|
Best Start Grant (previously Sure Start Maternity Grant) |
21 |
20 |
24 |
|
Best Start Foods |
13 |
16 |
13 |
|
Funeral Support Payment (previously Funeral Payment) |
13 |
12 |
12 |
|
Scottish Child Payment |
429 |
456 |
461 |
|
Carer's Allowance Supplement |
48 |
54 |
56 |
|
Child Winter Heating Payment |
8 |
10 |
11 |
|
Winter Heating Payment (previously Cold Weather Payments) |
25 |
27 |
28 |
|
Child Disability Payment |
425 |
514 |
577 |
|
Adult Disability Payment |
2632 |
3131 |
3382 |
|
Scottish Adult Disability Living Allowance |
445 |
430 |
408 |
|
Job Start Payment |
0 |
0 |
0 |
|
Young Carer's Grant |
1 |
2 |
2 |
|
Employment Injuries Disablement Benefit |
81 |
82 |
80 |
|
Severe Disablement Allowance |
6 |
5 |
5 |
|
Pension Age Disability Payment (Previously Attendance Allowance) |
659 |
763 |
857 |
|
Carer’s Support Payment (Previously Carers Allowance) |
358 |
391 |
441 |
|
Pension Age Winter Heating Payment (previously Winter Fuel Payment) |
184 |
29 |
189 |
|
Total expenditure on social security to be devolved |
5,349 |
5,942 |
6,547 |
Source: OSCAR, Social Security Statistics, Scottish Fiscal Commission
Further information on the planned devolution of taxes and social security to the Scottish Government is available in the fiscal framework agreement between the
Scottish and UK Government. Further information on the funding received by the Scottish Government is set out in the Fiscal Framework Outturn Report
Fiscal framework: agreement between the Scottish and UK Governments - gov.scot
Fiscal framework outturn report: 2025 - gov.scot
Summary of current and proposed devolved powers
The table below shows estimates of devolved receipts and expenditure before and after the implementation of the Scotland Acts 2012 and 2016.
|
Statistic |
Pre Scotland Acts |
Post Scotland Acts |
|---|---|---|
|
Non Saving Non Dividend Income Tax Liabilities (devolved from 2016-17) |
[N/A] |
20,280 |
|
Council Tax |
3,298 |
3,298 |
|
Non Domestic Rates |
3,184 |
3,184 |
|
Land and buildings transaction tax |
[N/A] |
983 |
|
Landfill Tax (devolved from 2015-16) |
[N/A] |
56 |
|
Air Passenger Duty (from April 2027) |
[N/A] |
294 |
|
Aggregates Levy (from April 2026 ) |
[N/A] |
51 |
|
Total devolved taxes |
6,482 |
28,146 |
|
as % of non-North Sea Scottish revenue |
7% |
30% |
|
as % of revenue incl geographical share of North Sea revenue |
7% |
29% |
|
Assigned VAT (in transition from 2019-20) |
[N/A] |
8,169 |
|
Total devolved and assigned taxes |
6,482 |
36,315 |
|
as % of non-North Sea Scottish revenue |
7% |
38% |
|
as % of taxes incl geographical share of North Sea revenue |
7% |
37% |
|
Devolved expenditure including housing benefit1 (HB) |
68,560 |
75,108 |
|
Devolved taxes as % of estimated devolved expenditure |
9% |
37% |
|
Devolved and Assigned taxes as % of estimated devolved expenditure |
9% |
48% |
1 In GERS and the CRA, housing benefit is included in Scottish local government spending, as they make the payments to recipients, although it is set centrally and funded by the Department for Work and Pensions. Depending on definitions adopted, it could either be excluded or included in devolved expenditure. Scotland Acts were 2012 and 2016
Contact
Email: economic.statistics@gov.scot