Charts: Scotland's fiscal data visualised

22 interactive charts covering 1998-99 to 2025-26.

• Spending gap — How much more (or less) is spent per person in Scotland than the UK average, over time.
• Spending gap trends — Which spending categories drive the gap — selectable and highlightable.
• Spending gap breakdown — The same per-category spending gap as a diverging stacked bar chart, with a line for the total gap.
• Revenue gap — Scottish revenue per person vs the UK average — including and excluding North Sea oil & gas.
• Revenue gap trends — Which revenue streams drive the per-head revenue gap — selectable and highlightable.
• Revenue gap breakdown — The same per-stream revenue gap as a diverging stacked bar chart, with a line for the total gap.
• Explaining the fiscal gap — Combining spending and revenue to show where the fiscal transfer arises.
• The Fiscal Gap — The difference between Scotland's deficit and the UK's (or rUK's) — per head or as a share of GDP.
• Spending detail — Spending by category for Scotland, the UK or rest of UK — stacked or as lines, in £bn, £/head or %GDP.
• Revenue detail — Revenue by category for Scotland, the UK or rest of UK — stacked or as lines, in £bn, £/head or %GDP.
• GDP comparisons — GDP per head for Scotland (inc/exc North Sea), the UK and rest of UK — absolute or indexed.
• Deficit comparison — Net fiscal balance (deficit) for Scotland (inc/exc North Sea), the UK and rest of UK — per head or % of GDP, as lines or side-by-side bars.
• Accounting adjustments — Scotland's revenue and expenditure accounting adjustments over time — in £m, £ per head or % of GDP.
• North Sea Revenues — North Sea revenue split into corporation tax, petroleum revenue tax, the Energy Profits Levy and licence fees — for Scotland, the UK or rUK, in £bn, £/head or %GDP.
• Scotland's share of UK — Scotland as a share of the UK for revenue (incl and excl North Sea), expenditure and population — how they compare over time.
• Spending comparisons — Per-head spending on a chosen category for Scotland vs the UK (or rUK) — absolute £/head or rebased to an index year.
• Revenue comparisons — Per-head revenue from a chosen stream for Scotland vs the UK (or rUK) — absolute £/head or rebased to an index year.
• Deficit waterfall — A single year, step by step: total revenue (onshore + North Sea) stepping down through devolved and reserved spending to the net fiscal balance — in £bn, % of GDP or £/head.
• The Fiscal Transfer — How much Scotland's deficit exceeds its population share of UK borrowing each year — the implied fiscal transfer, in £bn, £/head or % of GDP.
• GERS revisions — Scotland's deficit as first published in each year's own GERS report vs the latest restated view in GERS 2025-26 — how much each year has been revised, in nominal £bn.
• The deficit in context — For a chosen year: the EU's 3%-of-GDP deficit limit, Scotland's deficit and the UK's, side by side — plus what closing the gap to each would take in revenue or spending terms.
• Spending "for" Scotland — A single year, step by step: the revenue Scotland raises, down through the spending it funds to the deficit — then how that deficit splits into Scotland's population share of UK borrowing and the implied fiscal transfer. In £bn, % of GDP or £/head.