How much does Scotland get from the Barnett formula?

The Barnett formula does not set Scotland's total funding; it sets the change. When UK government spending on a comparable area in England changes, Scotland's block grant changes by a population-based share. HM Treasury explains the method in its Statement of Funding Policy and publishes the year-by-year Barnett changes for Scotland, Wales and Northern Ireland in Block Grant Transparency.

The block grant is then reduced by block grant adjustments for devolved taxes such as Scottish income tax. The Scottish Budget and the Scottish Fiscal Commission set out the resulting funding.

Spending per person is a different measure: GERS put it at £22,281 in Scotland in 2025-26, against £19,561 for the UK.

Official sources: Block Grant Transparency, October 2025 · Spending Review 2025 supporting documents (Statement of Funding Policy) · Scottish Fiscal Commission

Terms used in this answer

• Barnett formula
  The mechanism HM Treasury uses to change the block grants for Scotland, Wales and Northern Ireland when spending on comparable services in England changes.

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This answer says where the official figures are published and how they are defined. It gives no verdict on any claim. To report an error, send a correction request. More questions about scotland: official figures: all Scotland: official figures questions.