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Government Expenditure and Revenue Scotland

The Government Expenditure and Revenue Scotland (GERS) web area provides information on the annually published GERS report. GERS is compiled by statisticians and economists in the Office of the Chief Economic Adviser of the Scottish Government. The Scottish Government's Chief Statistician takes responsibility for this publication.


Latest publication

The latest publication of GERS, providing figures for financial year 2018-19, was published on 21 August 2019.  The report is available at the links below:


​Data visualisations

​Alongside GERS 2018-19, two interactive data visualisations have been released to allow users to explore the GERS figures in new ways. There are  separate visualisations for revenue and expenditure, available at the links below:


Common GERS queries

A list of common GERS queries and their answers is published in the Frequently Asked Questions section.


National Statistics in GERS

GERS is an accredited National Statistic publication, which means that it has been independently assessed by the United Kingdom Statistics Authority as being produced in line with the Code of Practice for Official Statistics. Further information is available via the links below.



The aims and objectives of GERS

The aim of GERS is to enhance public understanding of fiscal issues in Scotland. The primary objective is to estimate a set of public sector accounts for Scotland through detailed analysis of official UK and Scottish Government finance statistics. GERS estimates the contribution of revenue raised in Scotland toward the goods and services provided for the benefit of the people of Scotland. The report is designed to allow users to understand and analyse Scotland's fiscal position under different scenarios.

GERS captures the entire public sector in Scotland and includes activity by each of the constituent sub-sectors of the public sector: central government, local government and public corporations. In addition to providing an analysis of aggregate expenditure and revenue, the report contains a detailed breakdown according to individual expenditure and revenue components.


The views of users are highly valued and the Scottish Government is always keen to hear from as many users as possible.  If you have any queries or comments on GERS please address them to:

Government Expenditure and Revenue Scotland (GERS)
Office of the Chief Economic Adviser
Scottish Government
St Andrew's House
Regent Road


Telephone: 0131 244 2825

Further information


The publication section gives brief summaries and links to pdf and html versions of Government Expenditure and Revenue Scotland publications.


The methodology section contains a description of the current methodology for GERS.

Related Research, Discussion, Background Statistics and Guidance

This page contains links to the various sources used to compile GERS (such as the HMT PESA publication) and other relevant documents and papers.


Contact details for the GERS branch.