Government Expenditure and Revenue Scotland (GERS): detailed methodology 2023-24
Documents explaining the methodology used to obtain estimates of public sector revenues and expenditure in Scotland for the Government Expenditure and Revenue Scotland (GERS) 2022-24 publication.
These documents relate to the main publication of Government Expenditure and Revenue Scotland (GERS) 2023-24
The estimates of Scottish public sector expenditure and revenue in GERS are based on two key principles:
1. Public sector revenue is estimated for taxes and other sources of revenue where a financial burden is imposed on residents and enterprises in Scotland
2. Public sector expenditure is estimated on the basis of spending incurred to provide services for residents and enterprises in Scotland
Methodologies for previous years may be viewed by searching this website or navigating to this archived page of the Scottish Government website.
Contact
Email: economic.statistics@gov.scot
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