New Scottish Government data released on 12 August 2026 estimates that £98.3 billion in public sector revenue was raised in Scotland during 2025-26, while £123.6 billion of public spending was undertaken for Scotland. That works out at approximately £17,718 raised per person compared with £22,281 spent per person.
We analysed the detailed tables from the latest Scottish Government Government Expenditure and Revenue Scotland (GERS) 2025-26 publication to build the explorer below. It lets you see where revenue came from, where public money was spent, how the figures compare per person and how the gap has changed since 1998-99.
- 💷 Total revenue: £98.3 billion.
- 🏛️ Total public spending: £123.6 billion.
- ⚖️ Net fiscal balance: -£25.3 billion, equivalent to -10.9% of GDP.
- 👤 Per person: £17,718 raised versus £22,281 spent.
- 🏥 Largest spending category: Social protection at £36.5 billion.
Scotland Revenue & Spending Explorer
Explore where Scotland’s public revenue came from, where money was spent and how the fiscal picture has changed since 1998-99.
🌊 What Difference Does North Sea Revenue Make?
GERS publishes figures both with and without Scotland’s geographical share of North Sea revenue.
💯 Follow Every £100
Switch between revenue and spending to see the biggest components of Scotland’s public finances.
🏥 Where Public Spending Went
The largest areas of public expenditure for Scotland in 2025-26.
🧓 Inside the £36.5bn Social Protection Bill
Social protection is the single largest expenditure category, so the detailed GERS data lets us look further inside it.
🏗️ Current vs Capital Spending
🏴 How Much Is Devolved?
GERS also separates estimated devolved expenditure and taxes controlled or assigned to Scotland.
📅 Explore 28 Years of Data
Select a year to see the official per-person figures and fiscal balance for that period. Historical cash figures are not adjusted for inflation.
👥 Scale the 2025-26 Per-Person Figures
This scales the national averages only. It is not a calculation of your household’s actual taxes or use of public services.
🇬🇧 Scotland vs UK
What the New GERS Figures Show
The latest figures show a substantial difference between the amount of public sector revenue estimated to have been raised in Scotland and the amount spent for Scotland during 2025-26.
Total revenue reached £98.3 billion, an increase of 6.9% compared with the previous year. Public sector expenditure reached £123.6 billion, increasing by 4.8%.
That produced an estimated net fiscal balance of -£25.3 billion, equivalent to -10.9% of Scotland's GDP. The balance improved by around £0.6 billion compared with the previous financial year.
Scotland Raises Almost Exactly the UK Average Per Person
One of the more interesting findings is that estimated revenue per person was almost identical in Scotland and across the UK.
- 🏴 Scotland: £17,718 revenue per person
- 🇬🇧 UK: £17,720 revenue per person
The larger difference appears on the spending side. Public expenditure for Scotland was estimated at £22,281 per person, compared with a UK average of £19,561. That is a difference of £2,720 per person.
Where Did Revenue Increase?
The biggest increases in Scottish revenue during 2025-26 came from National Insurance contributions, which increased by £2.4 billion, and income tax receipts, which increased by £1.5 billion.
North Sea revenue moved in the opposite direction, falling by around £0.4 billion. Total North Sea revenue attributed to Scotland was £3.2 billion, representing approximately 3.2% of all revenue raised.
Where Did Spending Increase?
The largest increases in public spending were recorded in social protection, up £2.1 billion, and health, up £1.5 billion.
It is important to note that GERS measures spending for Scotland, which includes expenditure by both devolved and reserved governments. Around 60% of spending for Scotland is classified as devolved.
What Does the Fiscal Balance Actually Mean?
The GERS net fiscal balance should not be interpreted as Scotland literally borrowing £25.3 billion. The Scottish Government describes it as a statistical measure comparing estimated revenue raised from people and businesses in Scotland with public expenditure undertaken for their benefit under the current constitutional arrangements.
GERS is an Accredited Official Statistics publication and is produced independently of Scottish Ministers under the Code of Practice for Statistics.
Source: Scottish Government — Government Expenditure and Revenue Scotland 2025-26.
