Scotland benefits from a higher share of UK public spending than its share of UK revenue generation
In 2012, Alex Salmond was able to cite the GERS figures to proudly claim: “At the last count, Scotland received 9.6 per cent of the UK’s taxation, and received 9.3 per cent of the UK’s spending”
The latest GERS figures tell a very different story: in 2025/26 Scotland generated 8.0% of the UK’s revenues and benefitted from 9.1% of the UK’s spending.
As the chart below shows, the trend has been clear for many years now. Scotland has consistently benefitted from a higher share of public spending than its (declining) population share, but as North Sea revenues have declined, its share of revenue has fallen towards its onshore (excluding N Sea) revenue share.