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GERS Explorer — Scotland's fiscal data explained

all of these charts (in customisable form) and many other insights are available on gers-explorer.com - do please have a look and share far and wide (it was a lot of work to build, i’m hoping it wasn’t an entirely pointless exercise!)

gers-explorer.com

An independent explorer for Government Expenditure and Revenue Scotland (GERS): spending, revenue, the deficit and the fiscal transfer, 1998-99 to 2025-26.

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17. Whatever other debates the GERS figures trigger, there should be no doubt about this one simple fact: by benefitting from a higher share of public spending than the share of revenue it contributes to the UK, Scotland "gets back" more than it "sends to Westminster"

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16. Before the indyref, the SNP cited GERS figure to claim: “Scotland received 9.6 per cent of the UK’s taxation, and received 9.3 per cent of the UK’s spending” - in 2025/26 Scotland generated 8.0% of the UK’s revenues while benefiting from 9.1% of the UK’s public spending.

15. North Sea revenues (including the Energy Profits Levy in recent years) sometimes partially obscure this onshore deficit gap.

26. Before indyref, the SNP used GERS figures to claim: “Scotland received 9.6 per cent of the UK’s taxation, and received 9.3 per cent of the UK’s spending” - in 2025/26 Scotland generated 8.0% of the UK’s revenues while benefiting from 9.1% of the UK’s public spending.

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14. To summarise: higher spending (primarily) and lower revenue per head (slightly) explain the large and persistent onshore deficit gap that exists between Scotland and the UK overall

13. Despite higher income tax rates in Scotland, the gap between Scottish and UK average income tax (and NIC) revenue raised per head has widened.

12. The Energy Profits Levy - which the SNP has recently been objecting to - makes up most of the North Sea revenues attributable to Scotland.

10. Scotland performs relatively well in terms of revenue generation per head when compared with other devolved nations and most English regions.

9. Excluding North Sea revenues, Scotland’s onshore revenue generation per head lags the UK average. The inclusion of North Sea revenues shows Scotland currently generating the same level of revenue per head as the UK overall.

8. The gap in social protection (pensions and benefits) spending per head between Scotland and the UK average has been growing dramatically. Social protection spending in Scotland is now £725 per head higher than the UK average

7. Higher spending per head for Scotland occurs across almost all spending categories. Social protection (pensions and benefits) is the largest - but far from only - source of difference.

6. Scotland’s higher spending levels per head are similar to those of London and Northern Ireland.

5. The main driver of Scotland’s higher deficit is the higher levels of public spending per head from which Scotland benefits - over £2,500 p.a. more for every man, woman and child in Scotland.

4. The only thing which has materially changed the gap between Scotland’s GERS deficit and the UK’s overall has been North Sea revenues - strip those out and the deficit gap between Scotland and the UK is consistently around 5% of GDP

3. The scale of the challenge Scotland faces to match the UK’s deficit, meet the EU’s excessive deficit threshold or eliminate the deficit entirely is significant - a £15 - 25 billion challenge

2. The gap between Scotland’s deficit and the UK’s overall has continued to (slightly) widen