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
5. Net Fiscal Balance
Figure 1: Net fiscal balance improved in 2025-26 as revenue grew faster than expenditure
Annual Net Fiscal Balance, 1998-99 to 2025-26, Percentage of GDP
The notional net fiscal balance measures the difference between total public sector expenditure and total public sector revenue. In the year to 2025-26
- In 2025-26, Scotland’s net fiscal balance as a share of GDP was -10.9%, compared to -11.5% in 2024-25. This is an improvement of 0.6 percentage points for Scotland, whilst the UK deficit improved by 1.0 percentage points.
|
Statistic |
2024-25 |
2025-26 |
Annual change |
|---|---|---|---|
|
Scotland (£ million) |
-25,942 |
-25,304 |
638 |
|
Scotland - excluding North Sea (£ million) |
-29,510 |
-28,457 |
1,054 |
|
Scotland (% of GDP) |
-11.5% |
-10.9% |
0.6 p.p |
|
Scotland - excluding North Sea (% of GDP) |
-13.9% |
-12.9% |
1.0 p.p |
|
UK (% of GDP) |
-5.2% |
-4.2% |
1.0 p,p |
p.p – percentage point
Supplementary Table
Additional online tables are published on the Scottish Government web site
Contact
Email: economic.statistics@gov.scot