![\"Scottish](\"https:\/\/dailybusinessgroup.co.uk\/wp-content\/uploads\/2019\/01\/Scottish-Parliament-Holyrood.png\")
Spending was \u00a32,720 per person higher in Scotland than the rest the UK last year as a result of increases in welfare and health budgets.<\/p>\n
However, higher revenue, includung national insurance contributions, helped offset the rise in expenditure and reduced the overall deficit by \u00a3600 million.<\/p>\n
New figures show \u00a322,281 per head was spent in Scotland compared to \u00a319,561 across the\u00a0UK. The largest annual increase in total spending was in \u201csocial protection\u201d, including action on poverty (+\u00a32.1bn), and health (+\u00a31.5 bn).<\/p>\n
Spending rose by \u00a35.7bn (4.8%) in 2025-26 to \u00a3123.6bn while revenue totalled \u00a398.3bn, an increase of \u00a36.3bn (6.9%).<\/p>\n
This helped to marginally reduce the notional deficit to \u00a325.3bn or 10.9% of\u00a0GDP (down from 11.5%),\u00a0compared with 4.2% for the\u00a0UK. This is an improvement of 0.6 percentage points in Scotland compared with a 1.0 percentage point improvement for the\u00a0UK).<\/p>\n
Revenue raised from the North-Sea totalled \u00a33.2bn, or 3.2%, of all revenue raised in Scotland. Excluding the North Sea it was \u00a395.1bn, an increase of 7.6%. This represents 7.7% of all\u00a0UK\u00a0non-North Sea revenue raised.<\/p>\n
Revenue per person in Scotland (\u00a317,718) was similar to the\u00a0UK\u00a0average (\u00a317,720) in 2025-26, when North Sea revenue is included.<\/p>\n
The largest increases in revenue in Scotland came from the UK government\u2019s rise in national insurance contributions (+\u00a32.4bn) and income tax receipts (+ \u00a31.5bn) following the Scottish Government\u2019s decision to freeze the higher, additional, and top rate of Scottish Income Tax. It also reflects the continuing effects of inflation and strong nominal earnings growth.<\/p>\n
The largest decrease in revenue was in North Sea taxes (-\u00a30.4bn), which reflects falling oil and gas prices during the year.<\/p>\n
Devolved revenues raised \u00a327.8bn in 2025-26, an annual increase of \u00a32.1bn (8.2 %). These revenues include Council Tax, Non-Domestic Rates, Land and Building Transaction Tax, Scottish Landfill Tax and Scottish Income Tax.<\/p>\n
Commenting on the Government Expenditure and Revenue Scotland (GERS) figures, Alastair Cameron, chair of anti-independence group Scotland in Union, said: \u201cYear after year these figures provide a rock-solid case for Scotland\u2019s place in the United Kingdom.<\/p>\n
\u201cThe nationalists may be in perpetual denial about it, but there\u2019s no doubting that Scots benefit enormously from being part of the UK.<\/p>\n
\u201cIt means Scotland has billions of pounds extra to spend on vital public services, and it\u2019s one of the main reasons why Scots repeatedly reject the SNP\u2019s demands to break up Britain.<\/p>\n
\u201cThe SNP have no answer when it comes to filling this gigantic financial gap, and their continual refusal to do so underlines yet again how threadbare their case for independence is.\u201d<\/p>\n Deputy First Minister and Finance Secretary Jenny Gilruth said: \u201cThe latest GERS stats show that total and devolved revenues grew faster than spending \u2013 showing in particular that in the areas where our Government has control, we are delivering sustainable finances.<\/p>\n \u201cThe significant increase in income tax revenues shows that the decisions which this Government has taken are helping to deliver additional funding for measures to ease the cost of living like the Scottish Child payment, free prescriptions, bus travel for under-22s and free university education.<\/p>\n \u201cGERS provides notional estimates for Scotland\u2019s deficit as part of the UK \u2013 it simply does not show what an independent Scotland\u2019s position will be.\u00a0<\/p>\n \u201cWith the powers of independence we would be able to chart a different path, ensuring we grow the economy to allow Scotland to reach her full potential.\u201d<\/p>\n Scottish Labour Finance spokesperson Michael Marra said:\u00a0\u201cToday\u2019s GERS figures show that Scotland pays its fair share of tax but enjoys higher public spending thanks to redistribution throughout the UK. Billions of pounds of that money has been wasted by the SNP instead of supporting public services, driving growth, and reducing poverty.<\/p>\n \u201cThese figures underline the strength of pooling and sharing resources across the UK and the additional funding available to support Scotland\u2019s public services.<\/p>\n \u201cThe problem for families now is what the SNP has done with these resources. After nearly two decades in government, billions have been wasted while NHS waiting lists have grown, councils have been squeezed, and too many families remain trapped in poverty. We must demand better.<\/p>\n \u201cWe need to get much more value from every pound, grow the economy, and use the resources available to improve public services for every place in Scotland.\u201d<\/p>\n Scottish Conservative finance spokesman Craig Hoy, said:\u00a0\u2018The SNP government\u2019s own figures reveal that Scots are now benefiting from a record Union dividend.<\/p>\n \u2018Every single Scot is over \u00a32,700 better off because we are part of a strong United Kingdom. Yet John Swinney and the SNP want to put an end to all of this with their obsessive push for Scottish independence. That would be disastrous for the nation\u2019s finances.\u201d<\/p>\n Daily Business Bulletin<\/strong>:\u00a0Subscribe here for our morning bulletin of breaking news<\/em><\/p>\n \t <\/div>\n![\"Jenny](\"https:\/\/dailybusinessgroup.co.uk\/wp-content\/uploads\/2026\/06\/Jenny-Gilruth.png\")