REVENUE & EXPENDITURE
HISTORICAL PER HEAD

In 2024-2025, Scotland raised £16,471  per person in public revenue (including geographic share of North Sea oil and gas revenues) and spent £21,192  per head. This results in Scotland having a Net Fiscal Deficit per head of £4,721

Scottish Revenue and Expenditure per head - Cash Terms
Year Revenue per head Expenditure per head Net Per Head
1980/81 2,352 2,150 202
1981/82 3,151 2,398 753
1982/83 3,572 2,643 929
1983/84 3,841 2,860 981
1984/85 4,506 3,035 1,471
1985/86 4,549 3,171 1,378
1986/87 3,619 3,284 335
1987/88 3,827 3,486 341
1988/89 3,892 3,597 295
1989/90 3,978 3,936 42
1990/91 4,080 4,289 -209
1991/92 4,137 4,750 -613
1992/93 4,162 5,119 -957
1993/94 4,313 5,462 -1,149
1994/95 4,796 5,655 -859
1995/96 5,250 5,909 -659
1996/97 5,513 5,974 -461
1997/98 5,871 6,099 -228
1998/99 6,220 6,747 -527
1999/00 6,557 6,988 -431
2000/01 7,322 7,406 -84
2001/02 7,448 8,012 -564
2002/03 7,512 8,648 -1,136
2003/04 7,946 9,422 -1,476
2004/05 8,624 10,019 -1,395
2005/06 9,772 10,579 -807
2006/07 9,882 11,100 -1,218
2007/08 10,708 11,791 -1,083
2008/09 10,707 12,396 -1,689
2009/10 9,908 12,826 -2,918
2010/11 10,812 13,211 -2,399
2011/12 11,169 13,145 -1,976
2012/13 10,747 13,427 -2,680
2013/14 10,962 13,384 -2,422
2014/15 10,839 13,560 -2,721
2015/16 10,639 13,672 -3,033
2016/17 11,060 14,089 -3,029
2017/18 11,715 14,414 -2,699
2018/19 12,156 14,732 -2,576
2019/20 12,287 15,180 -2,893
2020/21 11,330 18,066 -6,736
2021/22 13,378 17,809 -4,431
2022/23 15,975 19,459 -3,484
2023/24 16,360 20,251 -3,891
2024/25 16,471 21,192 -4,721

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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 .