Scotland’s spending and tax revenue both reach record highs in the latest Government Expenditure and Revenue Scotland (GERS) figures covering the 2025-26 period. The report sets out how much money is raised through taxes and how much is spent across public services.
The sources note that GERS provides an overview of the fiscal position using estimates of revenue and expenditure. While they focus on the headline totals—both rising to record levels—the articles do not provide further detail on the drivers behind the change or break down performance by tax type or spending area. Overall, the reporting is consistent in pointing to the same published GERS report and its main finding that both revenue and spending are at new highs for the year referenced.
