GERS and High Speed Rail

How do Scottish accounts treat HS2?

A Twitter user claimed “Scotland pays 9%” towards infrastructure projects in England. This amount “goes towards your deficit”. Over 300 users shared this claim.

This claim is untrue. For the High Speed 2 project, the estimated figure is about 2%. Railway infrastructure spending is generally assigned based on where it is.

Government Expenditure and Revenue Scotland

Government Expenditure and Revenue Scotland are National Statistics produced by Scottish Government statisticians. The Office for Statistics Regulation says GERS complies with its Code of Practice. The publication uses a National Accounts basis, in line with international reporting standards.

GERS seeks to answer three questions about Scottish finances under its current constitution:

• What revenues did Scotland raise?
• What did Scotland spend on public services?
• What is the estimated difference between revenue and expenditure?

The publication is about Scottish public finances, rather than the wider Scottish economy. GERS follows these methodological principles:

• Expenditure: estimated spending incurred for the benefits of residents and enterprises in Scotland.
• Revenue: estimated taxes imposed on residents and enterprises in Scotland.