GERS 2026: Scotland’s £25.3 billion UK dividend

The latest Scottish Government figures have once again underlined the enormous financial benefit of Scotland’s place in the United Kingdom, with billions more available for public services through the pooling and sharing of resources.

Of course, the benefits to Scots of being part of the UK go far beyond finances. We benefit from trade, shared defence, the UK’s international influence and support for British nationals overseas, as well as our shared culture. The whole UK is also stronger with Scotland in it, through our defence bases, energy resources and contribution to culture, sport and politics. But the financial picture remains one of the starkest reminders that Scots made the right decision in 2014.

Being part of the UK meant Scotland benefited from £2,720 more in public spending per person than the UK average last year, the latest Scottish Government figures have confirmed.

The annual Government Expenditure and Revenue Scotland (GERS) report shows once again how Scotland benefits from the pooling and sharing of resources across the United Kingdom.

Revenue raised per person was virtually identical, at £17,718 in Scotland compared with £17,720 across the UK. However, public spending was £22,281 per person in Scotland, compared with a UK average of £19,561.

That amounts to a UK dividend of £2,720 for every person in Scotland.

Scotland’s notional fiscal deficit, the gap between what was raised and what was spent, was £25.3 billion, or 10.9% of GDP. This was more than two and a half times the UK deficit of 4.2% of GDP and demonstrates the enormous financial benefit of remaining part of the UK.

The Scottish Government’s own figures for 2025/26 show:

• Public spending for Scotland totalled £123.6 billion, an increase of £5.7 billion.

• Scotland received 9.1% of all UK public spending, despite accounting for around 8.0% of the UK population.

• Public spending was £2,720 higher per person in Scotland than the UK average.

• Revenue per person was virtually identical in Scotland and across the UK.

• Scotland’s notional fiscal deficit was £25.3 billion, or 10.9% of GDP, compared with 4.2% across the UK.

Year after year, these figures provide a rock-solid case for Scotland’s place in the United Kingdom.

They show that Scotland has billions of pounds more available for vital services such as our NHS and schools because we are part of the UK. This is one of the main reasons why Scots repeatedly reject the SNP’s demands to break up Britain.

Sadly, despite having more money to spend, the SNP Government continues to fail on our NHS, schools, policing and other essential public services.

The SNP also has no answer for how independence would fill this enormous financial gap.

Its continuing refusal to provide one shows once again how threadbare its case for separation is.

READ THE LATEST GERS FIGURES HERE