Government Expenditure and Revenue Scotland 2022-23

Chapter 3: Public Sector Expenditure

Introduction

This chapter provides detailed estimates of public sector expenditure for Scotland. Expenditure is shown by type of spend, using a presentation based on the UN’s Classification of the Functions of Government (COFOG). Further information is provided in the Glossary in Annex D. Current and capital expenditure are shown separately.

The primary data sources used to estimate Scottish public sector expenditure in GERS are Scottish Government spending reported on the UK Government’s public spending system, OSCAR, and HM Treasury’s Public Expenditure Statistical Analyses (PESA)^[22] and the supporting Country and Regional Analysis (CRA).^[23]

Spending by the Scottish Government is provided directly by the Scottish Government Directorate for Financial Management. Scottish Local Government spending in all years is taken from HM Treasury’s PESA publication. Spending by other UK government departments spending is based on PESA for 2022-23 and on the CRA for earlier years. Further information on the methodology is set out in the expenditure methodology paper available at the link below.

Economy statistics - gov.scot (www.gov.scot)

GERS also includes some transactions between Scotland and the EU. These can be reported in a number of different ways, and are discussed in more detail later in the chapter.

GERS expenditure figures are presented on a National Accounts basis, an international reporting standard used by governments to ensure international comparability. This requires a number of accounting adjustments to be included in total expenditure. These are primarily symmetric adjustments that also form part of revenue, and therefore have little impact on the net fiscal balance. Further information is set out in Annex A.

Public Sector Expenditure

Total public sector expenditure for Scotland in 2022-23 is estimated to be £106.6 billion, with social protection the largest element of spend, accounting for slightly over a quarter of total spend. Spend has increased by 9.3% from 2021-22. This increase primarily reflects the introduction of Cost of Living support schemes for households and businesses, and rises in the cost of reserved debt interest as interest rates and inflation have risen. These are partly offset by falls in health spending as pandemic spending continued to be scaled back. Overall health spend fell by £1.6 billion to £17.6 billion, although this is still almost a third higher than spending in 2019-20. Further information on reserved spending in response to the Cost of Living is set out in Box 3.1.

Table 3.1 shows a breakdown of spending by category.

Table 3.1: Total Expenditure: Scotland 2022-23

	Scotland
	£ million	% of total expenditure
General public services
Public and common services	3,276	3.1%
International services	694	0.7%
Reserved public sector debt interest	9,169	8.6%
Local government pension fund interest expenditure	1,751	1.6%
Defence	4,540	4.3%
Public order and safety	3,881	3.6%
Economic affairs
Enterprise and economic development	6,082	5.7%
Science and technology	654	0.6%
Employment policies	290	0.3%
Agriculture, forestry and fisheries	922	0.9%
Transport	4,897	4.6%
Environment protection	1,537	1.4%
Housing and community amenities	2,766	2.6%
Health	17,615	16.5%
Recreation, culture and religion	1,547	1.5%
Education and training	10,046	9.4%
Social protection	29,311	27.5%
EU transactions	-186	-0.2%
Accounting adjustments	7,843	7.4%
Total Expenditure	106,635	100%

Table 3.2 below shows growth in current and capital spend in Scotland by organization in 2022-23, compared to the UK. Spending grew more slowly in Scotland than the UK as a whole. This primarily reflects that in the areas of spending which are growing fastest, such as reserved debt interest payments and cost of living support, Scotland receives a share similar to its population, which is lower than its overall spending share. Note that the growth rate for UK public corporation spending is affected by one-off capital receipts in 2021-22 relating to public sector pensions, which reduced spending in this year, leading to very high growth in 2022-23.

Box 3.1: Spending associated with reserved cost of living support packages

Inflation increased significantly across 2021-22 and into 2022-23, driven by rising energy prices. CPI inflation at the beginning of 2021-22 was 1.5%, and increased to a peak of 11.1% in October 2022. In response, the UK and Scottish Governments announced a range of measures to help households and businesses with rising costs. Details of the Scottish Government policies are available at: Cost of living crisis - gov.scot (www.gov.scot)

The reserved UK Government support schemes provided over £50 billion of support for the UK across 2022‑23. The key interventions were:

• Energy Price Guarantee – which limited the amount a typical household would pay for energy to £2,500.
• Energy Bill Support Scheme – which provided a £400 discount to household energy bills over the winter, which they received across October 2022 to March 2023.
• Energy Bill Relief Scheme – which ran between 1 October 2022 and 31 March 2023, and provided a limit on the price paid by businesses.
• Cost of Living Payments – payments of between £150 to £650 were made to people on low incomes, people in receipt of qualifying disability benefits, and pensioners entitled to Winter Fuel Payments.

The cost of these schemes in Scotland has been estimated based on:

• Energy Price Guarantee – the Scottish share of UK consumption of electricity and gas by domestic customers.
• Energy Bill Support Scheme – the Scottish share of UK households.
• Energy Bill Relief Scheme – the Scottish share of UK consumption of electricity and gas by non-domestic customers.
• Cost of Living Payments – the Scottish share of Universal Credit or relevant qualifying social security.

The table below summarises the costs for Scotland associated with the schemes above in this edition of GERS.

Reserved cost of living support spending for Scotland (2022-23, £ million)

	Scotland	UK	Share
Energy price guarantee (households)1	2,042	23,000	8.9%
Energy price guarantee (businesses)1	615	6,700	9.2%
Energy bills support scheme2	1,031	12,500	8.2%
£650 means tested Cost of Living payment3	465	5,460	8.5%
£300 pensioner Cost of Living payment3	223	2,564	8.7%
£150 disability Cost of Living payment3	94	919	10.2%
Total	4,470	51,142	8.7%

Sources:

¹ OBR Economic and Fiscal Outlook March 2023, Scottish Government calculations

² OBR Economic and Fiscal Outlook March 2023, Scottish Government calculations. Includes Alternative Fuels Payment.

³ OSCAR 2022-23 transparency data, Scottish Government calculations.

Table 3.2: Expenditure growth: 2021-22 to 2022-23 (£ million)

	Scotland			UK growth
	2021-22	2022-23	Growth
Current expenditure	86,813	95,129	9.6%	11.2%
Scottish Government	37,961	37,557	-1.1%	-1.1%
Local Government	15,916	16,632	4.5%	4.2%
Public Corporations	-	-	-	-
Other UK Government bodies	32,936	40,941	24.3%	-3.0%
Capital expenditure	10,567	11,506	8.9%	8.6%
Scottish Government	3,976	4,376	10.1%	10.1%
Local Government	2,347	2,489	6.1%	-0.4%
Public Corporations	1,565	1,777	13.6%	94.9%
Other UK Government bodies	2,680	2,864	6.9%	-11.6%
Total expenditure	97,380	106,635	9.5%	10.9%
Scottish Government	41,937	41,933	0.0%	0.0%
Local Government	18,263	19,121	4.7%	3.7%
Public Corporations	1,565	1,777	13.6%	94.9%
Other UK Government bodies	35,615	43,804	23.0%	-3.9%

Notes:

1. Public corporation line for Scotland shows spending by Scottish public corporations only. UK figure shows spending by all public corporations

2. Public corporations have no current expenditure as this is netted off against their income to provide their gross operating surplus in the revenue calculations. Consistent with the CRA, interest expenditure by public corporations is recorded as spending by HM Treasury.

3. Spend by Other UK Government departments for Scotland and the UK are not directly comparable, as spending for the UK as a whole includes spending on functions which are devolved to the Scottish Government.

Table 3.3 shows the split of total expenditure between current and capital for Scotland.

Table 3.3: Current and Capital Expenditure (% of Total Expenditure): Scotland

	per cent
	2020-21	2021-22	2022-23
Current	89.0%	89.2%	89.2%
Capital	11.0%	10.8%	10.8%

Table 3.4 below shows estimates of Scottish and UK public sector expenditure as a share of GDP. This provides an illustration of the relative size of public spending between countries and over time. It is not an estimate of the contribution of public spending to the economy as much of this spending consists of transfers from government to individuals and businesses. Excluding North Sea GDP, public sector spending as a share of GDP has remained broadly unchanged at around 50% in 2022-23, although it remains around 5 percentage points higher than before the pandemic.

Table 3.4: Total Expenditure as a Share of GDP

	Per cent of GDP
	2020-21	2021-22	2022-23
Scottish expenditure as a Share of GDP:
Excl. North Sea GDP	65.8%	55.9%	56.2%
Incl. population share of North Sea GDP	65.4%	55.2%	55.6%
Incl. geographical share of North Sea GDP	61.9%	50.1%	50.1%
UK expenditure as a share of GDP:
100% of North Sea GDP	53.1%	44.5%	45.6%

Table 3.5 shows total public sector expenditure per person for Scotland and the UK. The relative gap between Scottish and UK spending per person increased in 2021‑22 but narrowed in 2022‑23, with spend per person 12.9% points higher. This narrowing reflects the increased spending on reserved debt interest and cost of living support, where Scotland broadly receives a population increase of UK spending. Note that per person figures will be subject to future revision when mid-year population estimates are published following the release of the Scottish Census 2022.

As noted previously, water and sewerage services are provided by the public sector in Scotland, but by the private sector in England and Wales, leading to relatively higher spending in Scotland. This explains slightly less than one percentage point of the difference in spend.

Tables 3.6 and 3.7 show current, capital, and total expenditure for Scotland and the UK respectively.

Table 3.5: Total Expenditure Per Person

	£ per person
	2020-21	2021-22	2022-23
Scotland	18,334	17,770	19,459
UK	16,505	15,549	17,243
Difference (Scotland minus UK)	1,829	2,222	2,217
Difference between Scottish and UK (%)	11.1%	14.3%	12.9%

Box 3.2 Social protection spending in Scotland

Social protection spending is the largest single spending line in GERS, and covers a range of different spend types.

The largest spending element within social protection is expenditure on the state pension by the Department for Work and Pensions (DWP). This is followed by DWP’s spending on other social security such as universal credit disability and incapacity related benefits, and housing benefit. Tax credits and child benefit are part of HMRC spending. Scottish Government social security spend includes the Scottish Welfare Fund, Council Tax Reduction Scheme, and Scottish Government expenditure on Discretionary Housing Payments, all of which are administered by Local Authorities. From 2018-19, it also includes spending on newly devolved social security, as set out in Chapter 4.

Some UK social security expenditure, mostly associated with the state pension, is paid to non-UK residents. Scotland is allocated a population share of this expenditure in GERS.

Social protection spending for Scotland (£ million)

	2020-21	2021-22	2022-23
Social security spending in Scotland
State pension	8,501	8,782	9,305
Housing benefit	1,380	1,286	1,178
Universal credit	2,909	3,074	3,537
Other DWP social security	2,707	2,506	2,778
HMRC child benefit and tax credits	1,832	1,541	1,468
Scottish Government social security	3,871	3,961	4,484
Social security spending in Scotland	21,199	21,149	22,752
Share of benefit spending outside UK	359	369	380
Share of corporate spend	93	109	128
Other social protection
Net public sector pensions	216	179	135
Social care for the elderly	2,625	2,871	3,141
Other	1,605	1,694	2,776
Total social protection	26,097	26,371	29,311

Other social protection spending consists primarily of Local Authority expenditure on social care to families and children.

A more detailed breakdown of social security spending is published by DWP, available at the link below.

Benefit expenditure and caseload tables - GOV.UK (www.gov.uk)

Spending by different parts of the Public Sector

Table 3.8 below provides a breakdown of Scottish expenditure by the Scottish Government, Scottish local government and public corporations, and other UK government bodies.

Table 3.6: Total Expenditure: Scotland 2020-21 to 2022-23

	Current			Capital			Total
	2020-21	2021-22	2022-23	2020-21	2021-22	2022-23	2020-21	2021-22	2022-23
General public services
Public and common services	1,782	2,760	2,895	324	367	382	2,106	3,127	3,276
International services	739	561	553	177	128	142	916	689	694
Public sector interest expenditure	4,071	6,507	10,920	0	0	0	4,071	6,507	10,920
Defence	2,622	2,689	2,738	1,005	1,285	1,802	3,627	3,974	4,540
Public order and safety	3,170	3,341	3,643	227	227	238	3,397	3,568	3,881
Economic affairs
Enterprise and economic development	9,797	3,701	5,263	1,702	391	819	11,499	4,093	6,082
Science and technology	15	44	24	589	575	630	604	620	654
Employment policies	191	316	285	6	10	5	197	326	290
Agriculture, forestry and fisheries	799	755	762	118	146	161	917	901	922
Transport	2,637	2,425	2,143	1,963	2,185	2,754	4,600	4,610	4,897
Environment protection	952	980	966	534	500	571	1,486	1,480	1,537
Housing and community amenities	216	157	276	1,870	2,300	2,490	2,087	2,457	2,766
Health	17,516	18,466	16,724	650	723	891	18,167	19,189	17,615
Recreation, culture and religion	1,267	1,289	1,247	204	279	300	1,471	1,568	1,547
Education and training	8,947	9,225	9,011	1,118	1,069	1,036	10,066	10,294	10,046
Social protection	25,971	26,192	29,147	126	179	164	26,097	26,371	29,311
EU Transactions	686	-162	-186	0	0	0	686	-162	-186
Accounting adjustments	7,852	7,565	8,720	430	203	-877	8,282	7,768	7,843
Total	89,232	86,813	95,129	11,043	10,567	11,506	100,275	97,380	106,635

Table 3.7: Total Expenditure: UK 2020-21 to 2022-23

	Current			Capital			Total
	2020-21	2021-22	2022-23	2020-21	2021-22	2022-23	2020-21	2021-22	2022-23
General public services
Public and common services	15,188	24,566	23,878	3,244	3,542	2,918	18,432	28,108	26,796
International services	9,059	6,801	6,742	2,167	1,560	1,730	11,226	8,361	8,472
Public sector interest expenditure	42,240	74,515	128,398	0	0	0	42,240	74,515	128,398
Defence	32,247	32,959	33,488	12,335	15,707	22,020	44,582	48,666	55,508
Public order and safety	35,893	36,733	40,512	2,996	3,036	3,403	38,889	39,769	43,915
Economic affairs
Enterprise and economic development	108,968	37,968	58,534	22,313	-1,100	5,288	131,281	36,868	63,823
Science and technology	204	354	296	6,395	6,235	6,866	6,599	6,589	7,162
Employment policies	2,543	4,098	3,745	77	124	74	2,620	4,222	3,819
Agriculture, forestry and fisheries	5,800	5,261	5,576	519	760	1,087	6,319	6,021	6,663
Transport	26,478	19,070	16,268	22,904	25,611	27,908	49,382	44,681	44,177
Environment protection	8,519	9,040	8,440	4,435	4,722	5,442	12,954	13,762	13,883
Housing and community amenities	3,811	3,474	3,651	9,879	11,745	14,137	13,690	15,219	17,788
Health	204,991	206,623	200,394	13,576	9,613	11,169	218,567	216,236	211,564
Recreation, culture and religion	10,684	10,552	10,823	2,086	2,374	3,180	12,770	12,926	14,004
Education and training	86,215	90,927	95,412	9,309	9,200	10,127	95,524	100,127	105,538
Social protection	298,678	299,174	318,007	639	861	766	299,317	300,035	318,773
EU Transactions	6,988	-2,005	-2,274				6,988	-2,005	-2,274
Accounting adjustments	82,549	77,650	90,443	12,800	9,715	-3,520	95,349	87,365	86,923
Total	981,055	937,760	1,042,334	125,674	103,705	112,596	1,106,729	1,041,465	1,154,930

Table 3.8: Total Expenditure: Devolved and reserved expenditure, Scotland (£ million)

	Devolved expenditure			Reserved expenditure			Total
	2020-21	2021-22	2022-23	2020-21	2021-22	2022-23	2020-21	2021-22	2022-23
General public services
Public and common services	1,390	1,619	1,797	717	1,508	1,479	2,106	3,127	3,276
International services	1	5	1	915	684	693	916	689	694
Public sector interest expenditure	1,908	1,732	1,751	2,164	4,775	9,169	4,071	6,507	10,920
Defence	6	3	4	3,621	3,971	4,536	3,627	3,974	4,540
Public order and safety	3,029	3,249	3,472	368	320	409	3,397	3,568	3,881
Economic affairs	0	0	0	0	0	0	0	0	0
Enterprise and economic development	3,135	1,912	1,232	8,364	2,181	4,850	11,499	4,093	6,082
Science and technology	1	1	3	604	619	651	604	620	654
Employment policies	0	0	0	197	326	290	197	326	290
Agriculture, forestry and fisheries	904	825	843	13	76	79	917	901	922
Transport	3,408	3,455	3,558	1,192	1,155	1,339	4,600	4,610	4,897
Environment protection	1,174	1,138	1,232	312	342	305	1,486	1,480	1,537
Housing and community amenities	2,086	2,457	2,766	0	0	0	2,087	2,457	2,766
Health	16,973	17,538	16,671	1,194	1,651	943	18,167	19,189	17,615
Recreation, culture and religion	1,115	1,176	1,095	356	391	452	1,471	1,568	1,547
Education and training	10,052	10,282	10,032	13	12	14	10,066	10,294	10,046
Social protection	8,789	9,083	10,395	17,308	17,288	18,916	26,097	26,371	29,311
EU Transactions	0	0	0	686	-162	-186	686	-162	-186
Accounting adjustments	6,838	7,290	7,979	1,444	478	-137	8,282	7,768	7,843
Total	60,809	61,765	62,831	39,466	35,615	43,804	100,275	97,380	106,635

Table 3.8a: Total Current Expenditure: Devolved and reserved expenditure, Scotland (£ million)

	Devolved expenditure			Reserved expenditure			Total
	2020-21	2021-22	2022-23	2020-21	2021-22	2022-23	2020-21	2021-22	2022-23
General public services
Public and common services	1,176	1,380	1,524	606	1,380	1,370	1,782	2,760	2,895
International services	1	5	1	738	556	552	739	561	553
Public sector interest expenditure	1,908	1,732	1,751	2,164	4,775	9,169	4,071	6,507	10,920
Defence	6	3	4	2,616	2,686	2,734	2,622	2,689	2,738
Public order and safety	2,850	3,063	3,283	321	279	360	3,170	3,341	3,643
Economic affairs
Enterprise and economic development	2,657	1,373	644	7,140	2,328	4,619	9,797	3,701	5,263
Science and technology	1	1	3	15	43	22	15	44	24
Employment policies	0	0	0	191	316	285	191	316	285
Agriculture, forestry and fisheries	785	683	687	14	72	74	799	755	762
Transport	2,071	1,890	1,666	567	535	476	2,637	2,425	2,143
Environment protection	862	864	910	91	116	55	952	980	966
Housing and community amenities	216	157	276	0	0	0	216	157	276
Health	16,519	16,774	15,796	998	1,692	928	17,516	18,466	16,724
Recreation, culture and religion	954	944	873	313	345	374	1,267	1,289	1,247
Education and training	8,934	9,213	8,997	13	13	14	8,947	9,225	9,011
Social protection	8,681	8,932	10,239	17,290	17,260	18,908	25,971	26,192	29,147
EU transactions	0	0	0	686	-162	-186	686	-162	-186
Accounting adjustments	6,356	6,863	7,532	1,496	702	1,187	7,852	7,565	8,720
Total	53,975	53,877	54,189	35,257	32,936	40,941	89,232	86,813	95,129

Table 3.8b: Total Capital Expenditure: Devolved and reserved expenditure, Scotland (£ million)

	Devolved expenditure			Reserved expenditure			Total
	2020-21	2021-22	2022-23	2020-21	2021-22	2022-23	2020-21	2021-22	2022-23
General public services
Public and common services	214	239	273	110	128	109	324	367	382
International services	0	0	0	177	128	142	177	128	142
Public sector interest expenditure	0	0	0	0	0	0	0	0	0
Defence	0	0	0	1,005	1,285	1,802	1,005	1,285	1,802
Public order and safety	179	186	189	47	41	49	227	227	238
Economic affairs	0	0	0	0	0	0	0	0	0
Enterprise and economic development	478	539	587	1,224	-147	231	1,702	391	819
Science and technology	0	0	0	589	575	630	589	575	630
Employment policies	0	0	0	6	10	5	6	10	5
Agriculture, forestry and fisheries	119	142	156	0	4	5	118	146	161
Transport	1,338	1,565	1,892	625	620	862	1,963	2,185	2,754
Environment protection	313	274	321	221	226	250	534	500	571
Housing and community amenities	1,870	2,300	2,490	0	0	0	1,870	2,300	2,490
Health	455	764	875	196	-42	16	650	723	891
Recreation, culture and religion	161	232	222	43	46	78	204	279	300
Education and training	1,118	1,069	1,036	0	0	0	1,118	1,069	1,036
Social protection	108	150	155	18	29	9	126	179	164
EU transactions	0	0	0	0	0	0	0	0	0
Accounting adjustments	482	427	447	-52	-224	-1,324	430	203	-877
Total	6,834	7,888	8,643	4,209	2,680	2,864	11,043	10,567	11,506

Scotland’s Notional Contributions to the European Union Budget

While a member of the European Union (EU), the UK contributed to the EU budget and received funding from the EU via a number of programmes. Although the UK left the EU on 31 January 2020, it continued to make payments to, and receive funding from, the EU in 2020-21 under transitional arrangements. These transactions largely ended in 2021-22, although it continues to receive funding for programmes funded under the 2013-2020 Multiannual Financial Framework.

As per the Withdrawal Agreement, the UK continues to makes payments for its outstanding commitments through the EU Financial Settlement. However, in these payments are not scored as EU transactions, but instead are classed as spending on public and common services. Scotland is allocated a population share of this spending in GERS, and this is reflected in an increase in Other UK Government current expenditure on public and common services in Table 3.8.

Further details on the EU Financial Settlement are available from: Brexit: the financial settlement - a summary - House of Commons Library (parliament.uk)

Scotland did not contribute directly to the EU budget. In GERS, Scotland is assigned an estimated share of the UK contribution. In contrast, Scotland received funding directly from the EU, through the Common Agricultural Policy, European Structural Funds, and European Regional Development Funding. Actual amounts are used for these items.

The EU Transactions lines in the GERS tables are produced on a National Accounts basis, and exclude traditional own resource payments. These are payments collected by the UK on behalf of the EU, and therefore are excluded from the UK Public Sector Finances. However, they are normally included when reporting on the UK’s net contribution to EU budgets. Table 3.9 shows net payments to the EU including these contributions.

Funding the EU Budget

There are three key sources of funding for the EU, which come from each member state:^[24]

• Traditional own resource (TOR) - Agriculture duties and customs duties levied on agriculture and non-agriculture products from outside the EU
• VAT based own resource – Calculated as a percentage of countries’ VAT tax base.
• Gross National Income (GNI) based own resource – Calculated as a percentage of countries’ GNI. This is the EU’s single largest source of revenue.

Since 1985, the UK received a rebate on its contribution, broadly equal to 66% of its net contribution in the previous year. Scotland is apportioned a population share of the rebate.

Net Contribution to the EU

The UK’s net contribution to the EU is calculated as the difference between the UK’s gross contribution to the EU budget (less the rebate) and public sector EU receipts.

The table below sets out these transactions for Scotland and the UK.

Table 3.9: Transactions with the institutions of the EU, 2020-21 to 2022-23 (£ million)

	Scotland			UK
	2020-21	2021-22	2022-23	2020-21	2021-22	2022-23
GNI based contribution	1,026	11	4	12,762	139	46
UK abatement	-308	15	-35	-3,785	181	-428
VAT-based contribution	159	-0	-	1,954	-4	0
Expenditure transfers to the EU	876	26	-31	10,930	315	-383
Receipts to cover collection costs of TOR	-48	-1	-1	-536	-12	-12
TOR	220	4	4	2,695	49	50
EU Financial Settlement (EUFS) net payments	-20	635	731	-249	7,758	8,939
Gross contribution to the EU budget	1,028	664	703	12,840	8,110	8,594
Public sector EU receipts	-143	-187	-154	-3,406	-2,308	-1,879
Net contributions to the EU budget	885	477	549	9,434	5,802	6,715
EU transactions (net contributions to EU institutions less TOR and EUFS)	686	-162	-186	6,988	-2,005	-2,274

Private Finance Initiative and Non-Profit Distributing Financing support for Public Private Partnerships (PPPs)

Public Private Partnerships (PPPs) are long-term contracts for services that include the provision of associated facilities or properties. Under the contract, the private sector is generally responsible for various roles, including designing and constructing a building or facility, and maintaining and servicing it throughout the contract term. The public sector retains accountability for the main public services. The private sector is responsible for financing the project up front and only receives payment from the public sector once construction has been completed and the services have commenced. These payments are reflected in the GERS expenditure figures, but typically broader payments associated with these schemes, such as the upfront capital investment, is not included, although it will be reflected in the total unitary charge payments over the lifetime of the scheme.

Previous GERS publications have provided a breakdown of payments related to PPPs in Scotland. Supporting documents - Government Expenditure & Revenue Scotland (GERS) 2021-22 - gov.scot (www.gov.scot)