REVENUE & EXPENDITURE
HISTORICAL PER HEAD

In 2024-2025, Scotland raised £17,718  per person in public revenue (including geographic share of North Sea oil and gas revenues) and spent £22,281  per head. This results in Scotland having a Net Fiscal Deficit per head of £4,563

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 6,232 6,756 -524
1999/00 6,585 6,995 -410
2000/01 7,351 7,420 -69
2001/02 7,485 8,031 -546
2002/03 7,540 8,656 -1,116
2003/04 8,011 9,458 -1,447
2004/05 8,684 10,059 -1,375
2005/06 9,844 10,636 -792
2006/07 9,979 11,177 -1,198
2007/08 10,803 11,908 -1,105
2008/09 10,778 12,442 -1,664
2009/10 9,986 12,871 -2,885
2010/11 10,925 13,300 -2,375
2011/12 11,275 13,254 -1,979
2012/13 10,863 13,533 -2,670
2013/14 11,001 13,458 -2,457
2014/15 10,944 13,620 -2,676
2015/16 10,681 13,673 -2,992
2016/17 11,100 14,096 -2,996
2017/18 11,781 14,444 -2,663
2018/19 12,222 14,787 -2,565
2019/20 12,364 15,199 -2,835
2020/21 11,473 18,374 -6,901
2021/22 13,552 17,877 -4,325
2022/23 16,142 19,426 -3,284
2023/24 16,404 20,353 -3,949
2024/25 16,585 21,265 -4,680
2025/26 17,718 22,281 -4,563

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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 .