SCOTFACT

Historical Revenue and Expenditure Per Head

REVENUE & EXPENDITURE
HISTORICAL PER HEAD

In 2022-2023, Scotland raised £15,967  per person in public revenue (including geographic share of North Sea oil and gas revenues) and spent £19,449  per head. This results in Scotland having a Net Fiscal Deficit per head of £3,493

Scottish Revenue and Expenditure per head - Cash Terms
Year Revenue per had Expenditure per head Net Per Head
1980/81 2,352 2,150 202
1981/82 3,151 2,398 753
1982/83 3,572 2,643 929
1983/84 3,841 2,860 980
1984/85 4,506 3,035 1,471
1985/86 4,549 3,171 1,378
1986/87 3,619 3,284 336
1987/88 3,827 3,486 341
1988/89 3,892 3,597 295
1989/90 3,978 3,936 42
1990/91 4,080 4,289 -208
1991/92 4,137 4,750 -613
1992/93 4,162 5,119 -956
1993/94 4,313 5,462 -1,149
1994/95 4,796 5,655 -859
1995/96 5,250 5,909 -659
1996/97 5,513 5,974 -462
1997/98 5,871 6,099 -228
1998/99 6,224 6,758 -534
1999/00 6,563 6,998 -436
2000/01 7,305 7,416 -111
2001/02 7,439 8,016 -577
2002/03 7,483 8,652 -1,169
2003/04 7,957 9,432 -1,476
2004/05 8,623 10,037 -1,414
2005/06 9,786 10,600 -814
2006/07 9,870 11,106 -1,236
2007/08 10,679 11,788 -1,109
2008/09 10,680 12,400 -1,721
2009/10 9,968 12,840 -2,872
2010/11 10,863 13,232 -2,369
2011/12 11,086 13,155 -2,070
2012/13 10,657 13,426 -2,769
2013/14 10,843 13,367 -2,524
2014/15 10,718 13,516 -2,798
2015/16 10,527 13,619 -3,092
2016/17 10,904 13,998 -3,094
2017/18 11,528 14,308 -2,779
2018/19 11,992 14,597 -2,605
2019/20 12,109 15,149 -3,040
2020/21 11,413 18,334 -6,921
2021/22 13,227 17,770 -4,544
2021/22 15,967 19,459 -3,493

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REFERENCES & FOOTNOTES
REAL TERMS CALCULATIONS

The Real Terms calculations above are carried out using the HMT's deflator tables. There are a number of methods for measuring inflation, however when discussing public revenue and expenditure, typically the HMT's GDP deflator is used to calculate the real terms equivalent. We have provided an easy to use Calculator for your convenience here.

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