GERS Explorer

According to GERS 2016-2017 Scotland's total share of UK revenue was £57,952m with an expenditure of £71,209m leading to net fiscal balance of £-13,257m

A purely population share of Scotland's total share would lead to revenues totalling £59,400m with an total expenditure of £63,190m leading to net fiscal balance of -£3,790m

Public and common services: £{{expenditureScotland[0].format(0, 3)}}m of £{{expenditureUK[0].format(0, 3)}}m Changed by user from GERS baseline of £{{(expenditureUK[0] * expenditureSliderReferenceGERS20162017[0] / 100).format(0, 3)}}m ({{expenditureSliderReferenceGERS20162017[0]}}%)
International services: £{{expenditureScotland[1].format(0, 3)}}m of £{{expenditureUK[1].format(0, 3)}}m Changed by user from GERS baseline of £{{(expenditureUK[1] * expenditureSliderReferenceGERS20162017[1] / 100).format(0, 3)}}m ({{expenditureSliderReferenceGERS20162017[1]}}%)
Public sector debt interest: £{{expenditureScotland[2].format(0, 3)}}m of £{{expenditureUK[2].format(0, 3)}}m Changed by user from GERS baseline of £{{(expenditureUK[2] * expenditureSliderReferenceGERS20162017[2] / 100).format(0, 3)}}m ({{expenditureSliderReferenceGERS20162017[2]}}%)
Defence: £{{expenditureScotland[3].format(0, 3)}}m of £{{expenditureUK[3].format(0, 3)}}m Changed by user from GERS baseline of £{{(expenditureUK[3] * expenditureSliderReferenceGERS20162017[3] / 100).format(0, 3)}}m ({{expenditureSliderReferenceGERS20162017[3]}}%)
Public order and safety: £{{expenditureScotland[4].format(0, 3)}}m of £{{expenditureUK[4].format(0, 3)}}m Changed by user from GERS baseline of £{{(expenditureUK[4] * expenditureSliderReferenceGERS20162017[4] / 100).format(0, 3)}}m ({{expenditureSliderReferenceGERS20162017[4]}}%)
Enterprise and economic development : £{{expenditureScotland[5].format(0, 3)}}m of £{{expenditureUK[5].format(0, 3)}}m Changed by user from GERS baseline of £{{(expenditureUK[5] * expenditureSliderReferenceGERS20162017[5] / 100).format(0, 3)}}m ({{expenditureSliderReferenceGERS20162017[5]}}%)
Science and technology : £{{expenditureScotland[6].format(0, 3)}}m of £{{expenditureUK[6].format(0, 3)}}m
Employment policies : £{{expenditureScotland[7].format(0, 3)}}m of £{{expenditureUK[7].format(0, 3)}}m Changed by user from GERS baseline of £{{(expenditureUK[7] * expenditureSliderReferenceGERS20162017[7] / 100).format(0, 3)}}m ({{expenditureSliderReferenceGERS20162017[7]}}%)
Agriculture, forestry and fisheries: £{{expenditureScotland[8].format(0, 3)}}m of £{{expenditureUK[8].format(0, 3)}}m Changed by user from GERS baseline of £{{(expenditureUK[8] * expenditureSliderReferenceGERS20162017[8] / 100).format(0, 3)}}m ({{expenditureSliderReferenceGERS20162017[8]}}%)
Transport: £{{expenditureScotland[9].format(0, 3)}}m of £{{expenditureUK[9].format(0, 3)}}m Changed by user from GERS baseline of £{{(expenditureUK[9] * expenditureSliderReferenceGERS20162017[9] / 100).format(0, 3)}}m ({{expenditureSliderReferenceGERS20162017[9]}}%)
Environment protection: £{{expenditureScotland[10].format(0, 3)}}m of £{{expenditureUK[10].format(0, 3)}}m Changed by user from GERS baseline of £{{(expenditureUK[10] * expenditureSliderReferenceGERS20162017[10] / 100).format(0, 3)}}m ({{expenditureSliderReferenceGERS20162017[10]}}%)
Housing and community amenities: £{{expenditureScotland[11].format(0, 3)}}m of £{{expenditureUK[11].format(0, 3)}}m Changed by user from GERS baseline of £{{(expenditureUK[11] * expenditureSliderReferenceGERS20162017[11] / 100).format(0, 3)}}m ({{expenditureSliderReferenceGERS20162017[11]}}%)
Health: £{{expenditureScotland[12].format(0, 3)}}m of £{{expenditureUK[12].format(0, 3)}}m Changed by user from GERS baseline of £{{(expenditureUK[12] * expenditureSliderReferenceGERS20162017[12] / 100).format(0, 3)}}m ({{expenditureSliderReferenceGERS20162017[12]}}%)
Recreation, culture and religion: £{{expenditureScotland[13].format(0, 3)}}m of £{{expenditureUK[13].format(0, 3)}}m Changed by user from GERS baseline of £{{(expenditureUK[13] * expenditureSliderReferenceGERS20162017[13] / 100).format(0, 3)}}m ({{expenditureSliderReferenceGERS20162017[13]}}%)
Education and training: £{{expenditureScotland[14].format(0, 3)}}m of £{{expenditureUK[14].format(0, 3)}}m Changed by user from GERS baseline of £{{(expenditureUK[14] * expenditureSliderReferenceGERS20162017[14] / 100).format(0, 3)}}m ({{expenditureSliderReferenceGERS20162017[14]}}%)
Social Protection: £{{expenditureScotland[15].format(0, 3)}}m of £{{expenditureUK[15].format(0, 3)}}m Changed by user from GERS baseline of £{{(expenditureUK[15] * expenditureSliderReferenceGERS20162017[15] / 100).format(0, 3)}}m ({{expenditureSliderReferenceGERS20162017[15]}}%)
Accounting adjustments: £{{expenditureScotland[16].format(0, 3)}}m of £{{expenditureUK[16].format(0, 3)}}m Changed by user from GERS baseline of £{{(expenditureUK[16] * expenditureSliderReferenceGERS20162017[16] / 100).format(0, 3)}}m ({{expenditureSliderReferenceGERS20162017[16]}}%)
EU Transactions: £{{expenditureScotland[17].format(0, 3)}}m of £{{expenditureUK[17].format(0, 3)}}m Changed by user from GERS baseline of £{{(expenditureUK[17] * expenditureSliderReferenceGERS20162017[17] / 100).format(0, 3)}}m ({{expenditureSliderReferenceGERS20162017[17]}}%)

General Expenditure Methodology Note

This page provides an interactive tool to explore the revenue and expenditure numbers as presented in the Scottish Government's GERS publication.

This tool is intended for informational purposes only and is designed to aid in the understanding of how the GERS figures are arrived at and how much the various sources of Revenue or areas of expenditure contribute to the overall fiscal balance. The explorer allows the user to tweak the % allocations of UK totals.

The explorer makes the assumption that Scotland's allocation of a UK wide source of revenue or area of expenditure cannot exceed 100%. The only exception to this is the Oil & Gas allocation where we have raised the ceiling to 250%.

You can jump between the Revenue and Expenditure tabs, either by clicking on the tab or on the relevant section of the 'Fiscal Balance' donut chart.

Note: we are calculating the allocations on the explorer using the baseline % allocations to 3 decimal places. This may result in a slight difference to the GERS publication. e.g. Fuel Duties is reported in GERS at £2,362m this rounds on our calculator to £2,361m

To modify a particular Revenue or Expenditure item please click on the relevant section in the bar charts. You can then adjust the % allocation made under GERS.

A Summary of all the changes you have made to achieve your own net fiscal balance calculation are shown on the 'User Changes' tab.

The following icon buttons allow you to obtain more information:

  •  Provides a summary GERS methodology for this item
  •  Provides some background and occasionally additional statistics for this item

We provide two reference sets of allocations.

  • GERS 2016-2017: This resets the values to the allocations arrived at by the Scottish Government.
  • Population Share: This resets the values to a Population Share of all line items.

You can reset to either of these reference sets on the 'User Changes' tab.

Note: This explorer is not an economic model of an independent Scotland and makes no attempt to model the real world impact of changing individual revenue and expenditure line items on the Scottish economy.


Using this explorer you can change the user defined allocation shown in the chart below using the sliders in the Revenue and Expenditure tabs.

Using this explorer and by adjusting the % allocations, the user has estimated Scotland's expenditure at £{{expenditureSum.format(0, 3)}}m, and revenue at £{{revenuesum.format(0, 3)}}m, leading to a net fiscal balance of £{{balanceSum.format(0, 3)}}m

Relative to GERS 2016-2017, to achieve this user defined estimate the user has modified the following allocations:

  • The {{x.category}} item {{x.name}} was {{x.change}}d from £{{x.old.format(0, 3)}}m to £{{x.new.format(0, 3)}}m. This is a {{x.percentage}}% {{x.change}}. {{x.warning}}


Income tax: £{{revenueScotland[0].format(0, 3)}}m of £{{revenueUK[0].format(0, 3)}}m Changed by user from GERS baseline of £{{(revenueUK[0] * revenueSliderReferenceGERS20162017[0] / 100).format(0, 3)}}m ({{revenueSliderReferenceGERS20162017[0]}}%)
Corporation tax (excluding North Sea): £{{revenueScotland[3].format(0, 3)}}m of {{revenueUK[3].format(0, 3)}}m Changed by user from GERS baseline of £{{(revenueUK[3] * revenueSliderReferenceGERS20162017[3] / 100).format(0, 3)}}m ({{revenueSliderReferenceGERS20162017[3]}}%)
Capital gains tax: £{{revenueScotland[8].format(0, 3)}}m of {{revenueUK[8].format(0, 3)}}m Changed by user from GERS baseline of £{{(revenueUK[8] * revenueSliderReferenceGERS20162017[8] / 100).format(0, 3)}}m ({{revenueSliderReferenceGERS20162017[8]}}%)
Other taxes: £{{revenueScotland[19].format(0, 3)}}m of {{revenueUK[19].format(0, 3)}}m Changed by user from GERS baseline of £{{(revenueUK[19] * revenueSliderReferenceGERS20162017[19] / 100).format(0, 3)}}m ({{revenueSliderReferenceGERS20162017[19]}}%)
National insurance contributions: £{{revenueScotland[1].format(0, 3)}}m of {{revenueUK[1].format(0, 3)}}m Changed by user from GERS baseline of £{{(revenueUK[1] * revenueSliderReferenceGERS20162017[1] / 100).format(0, 3)}}m ({{revenueSliderReferenceGERS20162017[1]}}%)
VAT: £{{revenueScotland[2].format(0, 3)}}m of £{{revenueUK[2].format(0, 3)}}m Changed by user from GERS baseline of £{{(revenueUK[4] * revenueSliderReferenceGERS20162017[4] / 100).format(0, 3)}}m ({{revenueSliderReferenceGERS20162017[2]}}%)
Fuel Duties £{{revenueScotland[4].format(0, 3)}}m of £{{revenueUK[4].format(0, 3)}}m Changed by user from GERS baseline of £{{(revenueUK[4] * revenueSliderReferenceGERS20162017[4] / 100).format(0, 3)}}m ({{revenueSliderReferenceGERS20162017[4]}}%) Changed by user from GERS baseline of £{{(revenueUK[4] * revenueSliderReferenceGERS20162017[4] / 100).format(0, 3)}}m ({{revenueSliderReferenceGERS20162017[4]}}%)
Reserved Stamp Duties £{{revenueScotland[10].format(0, 3)}}m of £{{revenueUK[10].format(0, 3)}}m Changed by user from GERS baseline of £{{(revenueUK[10] * revenueSliderReferenceGERS20162017[10] / 100).format(0, 3)}}m ({{revenueSliderReferenceGERS20162017[10]}}%)
Tobacco Duties £{{revenueScotland[14].format(0, 3)}}m of {{revenueUK[14].format(0, 3)}}m Changed by user from GERS baseline of £{{(revenueUK[14] * revenueSliderReferenceGERS20162017[14] / 100).format(0, 3)}}m ({{revenueSliderReferenceGERS20162017[14]}}%)
Alcohol Duties £{{revenueScotland[15].format(0, 3)}}m of £{{revenueUK[15].format(0, 3)}}m Changed by user from GERS baseline of £{{(revenueUK[15] * revenueSliderReferenceGERS20162017[15] / 100).format(0, 3)}}m ({{revenueSliderReferenceGERS20162017[15]}}%)
Air Passenger Duty £{{revenueScotland[13].format(0, 3)}}m of £{{revenueUK[13].format(0, 3)}}m Changed by user from GERS baseline of £{{(revenueUK[13] * revenueSliderReferenceGERS20162017[13] / 100).format(0, 3)}}m ({{revenueSliderReferenceGERS20162017[13]}}%)
Insurance Premium Tax £{{revenueScotland[16].format(0, 3)}}m of £{{revenueUK[16].format(0, 3)}}m Changed by user from GERS baseline of £{{(revenueUK[16] * revenueSliderReferenceGERS20162017[16] / 100).format(0, 3)}}m ({{revenueSliderReferenceGERS20162017[16]}}%)
Scottish Landfill Tax £{{revenueScotland[12].format(0, 3)}}m of £{{revenueUK[12].format(0, 3)}}m Changed by user from GERS baseline of £{{(revenueUK[12] * revenueSliderReferenceGERS20162017[9] / 100).format(0, 3)}}m ({{revenueSliderReferenceGERS20162017[12]}}%)
Inheritance Tax £{{revenueScotland[9].format(0, 3)}}m of £{{revenueUK[9].format(0, 3)}}m Changed by user from GERS baseline of £{{(revenueUK[9] * revenueSliderReferenceGERS20162017[15] / 100).format(0, 3)}}m ({{revenueSliderReferenceGERS20162017[9]}}%)
Vehicle Excise Duty £{{revenueScotland[17].format(0, 3)}}m of £{{revenueUK[17].format(0, 3)}}m Changed by user from GERS baseline of £{{(revenueUK[17] * revenueSliderReferenceGERS20162017[17] / 100).format(0, 3)}}m ({{revenueSliderReferenceGERS20162017[17]}}%)
Non Domestic Rates £{{revenueScotland[5].format(0, 3)}}m of £{{revenueUK[5].format(0, 3)}}m Changed by user from GERS baseline of £{{(revenueUK[5] * revenueSliderReferenceGERS20162017[5] / 100).format(0, 3)}}m ({{revenueSliderReferenceGERS20162017[5]}}%)
LBTT £{{revenueScotland[11].format(0, 3)}}m of £{{revenueUK[11].format(0, 3)}}m Changed by user from GERS baseline of £{{(revenueUK[11] * revenueSliderReferenceGERS20162017[11] / 100).format(0, 3)}}m ({{revenueSliderReferenceGERS20162017[11]}}%)
Environmental Levies £{{revenueScotland[18].format(0, 3)}}m of £{{revenueUK[18].format(0, 3)}}m Changed by user from GERS baseline of £{{(revenueUK[18] * revenueSliderReferenceGERS20162017[18] / 100).format(0, 3)}}m ({{revenueSliderReferenceGERS20162017[18]}}%)
Council Tax £{{revenueScotland[6].format(0, 3)}}m of £{{revenueUK[6].format(0, 3)}}m Changed by user from GERS baseline of £{{(revenueUK[6] * revenueSliderReferenceGERS20162017[6] / 100).format(0, 3)}}m ({{revenueSliderReferenceGERS20162017[6]}}%)
Interest and Dividends £{{revenueScotland[21].format(0, 3)}}m of £{{revenueUK[21].format(0, 3)}}m Changed by user from GERS baseline of £{{(revenueUK[21] * revenueSliderReferenceGERS20162017[21] / 100).format(0, 3)}}m ({{revenueSliderReferenceGERS20162017[21]}}%)
Gross operating surplus £{{revenueScotland[22].format(0, 3)}}m of £{{revenueUK[22].format(0, 3)}}m Changed by user from GERS baseline of £{{(revenueUK[22] * revenueSliderReferenceGERS20162017[22] / 100).format(0, 3)}}m ({{revenueSliderReferenceGERS20162017[22]}}%)
Other Receipts £{{revenueScotland[23].format(0, 3)}}m of £{{revenueUK[23].format(0, 3)}}m Changed by user from GERS baseline of £{{(revenueUK[23] * revenueSliderReferenceGERS20162017[23] / 100).format(0, 3)}}m ({{revenueSliderReferenceGERS20162017[23]}}%)
North Sea Revenue £{{revenueScotland[20].format(0, 3)}}m of £{{revenueUK[24].format(0, 3)}}m Changed by user from GERS baseline of £{{(revenueUK[20] * revenueSliderReferenceGERS20162017[20] / 100).format(0, 3)}}m ({{revenueSliderReferenceGERS20162017[20]}}%)