The Scottish Government

The Basic Principles Underpinning the Methodology

The headline estimates of Scottish public sector expenditure and revenue in GERS embrace two key principles:

1. Public sector revenue is estimated for taxes where a financial burden is imposed on residents and enterprises in Scotland

2. Public sector expenditure is estimated on the basis of spending incurred for the benefit of residents and enterprises in Scotland

The methodology used to derive the revenue estimates for the latest GERS are as described in this document:

Detailed revenue methodology note

Details for estimating the expenditure estimates are set out in Appendix B of the latest GERS report :

Detailed expenditure methodology note