REVENUE & EXPENDITURE
EXPENDITURE BY CATEGORY


Scotland Expenditure by Category 2025-26
Category Expenditure (£m) % of Total Expenditure % of GDP
Public and common services 3,075 2.5% 1.3%
International services 827 0.7% 0.4%
Public sector debt interest 11,255 9.1% 4.8%
Defence 5,234 4.2% 2.2%
Public order and safety 5,003 4.0% 2.1%
Enterprise and economic development 2,700 2.2% 1.2%
Science and technology 922 0.7% 0.4%
Employment policies 277 0.2% 0.1%
Agriculture, forestry and fisheries 858 0.7% 0.4%
Transport 4,471 3.6% 1.9%
Environment protection 1,866 1.5% 0.8%
Housing and community amenities 2,616 2.1% 1.1%
Health 21,120 17.1% 9.1%
Recreation, culture and religion 1,726 1.4% 0.7%
Education and training 11,976 9.7% 5.1%
Social protection 36,502 29.5% 15.7%
EU transactions -38 0.0% 0.0%
Accounting adjustments 13,175 10.7% 5.7%
Total 123,566 100.0% 53.1%

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REFERENCES & FOOTNOTES
REAL TERMS CALCULATIONS

The Real Terms calculations above are carried out using the HMT's deflator tables . There are a number of methods for measuring inflation, however when discussing public revenue and expenditure, typically the HMT's GDP deflator is used to calculate the real terms equivalent. We have provided an easy to use Calculator for your convenience here .