What is Scotland's deficit (GERS)?
Scotland's notional net fiscal balance in 2025-26 was a deficit of £25.3 billion, or 10.9% of GDP, compared with 4.2% for the UK as a whole, according to Government Expenditure and Revenue Scotland (GERS) 2025-26, published on 12 August 2026. Revenue was £98.3 billion and spending for Scotland was £123.6 billion.
GERS estimates all public revenue raised in Scotland and all spending for Scotland by both the UK and Scottish governments, including a geographic share of North Sea revenue. It is published each August as official statistics.
The balance is notional: it describes Scotland's share of UK public finances, not the Scottish Government's own budget, which must balance by law. Check whether a claim includes North Sea revenue.
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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.