Government Expenditure and Revenue Scotland ( GERS ) is an annual estimate of the level of public revenue raised in Scotland and the level of public spending for the residents of Scotland under current constitutional arrangements. It was first published in 1992, and yearly since 1995, with the exceptions of 2007 where there was no report due to a methodology review, and 2016 where there were two annual reports due to an acceleration of publishing timescale.
57-603: Since devolution , it has been compiled by economists and statisticians in the Office of the Chief Economic Adviser of the Scottish Government . The report is based partly on actual spend and income. Where actual data is not readily available, estimates for Scotland are made by the compilers e.g. Whitehall reserves 74% of Scotland's revenue and 37% of its spending; the data for the estimates are from
114-560: A Post-it note". Pat Rafferty, Scottish secretary of trade union Unite , said the document offers "some welcome proposals", and that the union "[notes] with interest proposals for the establishment of a National Convention on Employment and Labour Relations which we hope reflects a long-term desire for a more pluralistic approach to employment relations from the Scottish government". However, he also said Unite will "[pursue] more detail on proposals for wider trade union-related legislation and
171-547: A bill to devolve employment law to the Scottish Parliament. The SNP did not expect the bill to pass, wanting to “expose” Labour’s position on the matter. In the same month, the SNP also called for the devolution of inheritance tax. Scotland%27s Future Scotland's Future is a government white paper published on 26 November 2013 by the Scottish Government under First Minister Alex Salmond . It lays out
228-481: A majority of those voting voted 'Yes', the referendum legislation also required 40% of the electorate to vote 'Yes' for the plans to be enacted and this was not achieved. A second referendum opportunity in 1997 , this time on a strong proposal, resulted in an overwhelming 'Yes' victory, leading to the Scotland Act 1998 being passed and the Scottish Parliament being established in 1999. Scottish voters were given
285-542: A poetic union between the Scottish landscape , its people , its culture and the city of Edinburgh, an approach that won the parliament building numerous awards including the 2005 Stirling Prize , and it has been described as "a tour de force of arts and crafts and quality without parallel in the last 100 years of British architecture". As a result of provisions in the Railways Bill, powers were transferred from
342-540: A variety of alternative methodologies could be applied each leading to different estimates." It is, said Ferguson, a "pretty blatant case of starting with the answer and working out the more granular line-by-line 'estimates' backwards." Webb added, "No economic figures are entirely accurate but this is different: the basic revenue numbers are more or less guesswork, to which is added an so far entirely un-negotiated share of UK oil revenues. So there you go. I’m giving you one less thing to think about: you can now happily ignore all
399-612: A variety of sources including pan UK data provided by the UK Government 's Office for National Statistics (ONS). ONS in England and Wales co-ordinates data collection with the respective bodies in Northern Ireland and Scotland, namely NISRA and National Records of Scotland . GERS is designated as a National Statistics product, which means that it is produced independently of Scottish Ministers and has been assessed by
456-602: Is produced for Scotland as part of the UK - it does not model scenarios for an independent Scotland in which the Scottish government would be enabled to make its own fiscal choices". Richard Murphy criticised the reliability of the data sources used for GERS. He also remarked they were liable to manipulation by the London-based UK Government. Murphy also supported the Deloitte view by stating, "nothing will be
513-558: Is the process of the UK Parliament granting powers (excluding powers over reserved matters) to the devolved Scottish Parliament . Prior to the advent of devolution, some had argued for a Scottish Parliament within the United Kingdom – while others have since advocated for complete independence . The people of Scotland first got the opportunity to vote in a referendum on proposals for devolution in 1979 and, although
570-483: Is to estimate a set of public sector accounts for Scotland through detailed analysis of official UK and Scottish Government finance statistics. The authors estimate the contribution of revenue raised in Scotland toward the goods and services provided for the benefit of the people of Scotland." The 2015-16 GERS report states: GERS is compiled by statisticians and economists in the Office of the Chief Economic Adviser of
627-803: The Jacobite rising of 1745 . Thereafter, responsibility for Scotland lay primarily with the office of the Secretary of State for the Northern Department , usually exercised by the Lord Advocate . The Secretaries of State were reorganised in 1782 and the duties now came under the Secretary of State for the Home Department . 1885 saw the creation of the Scottish Office and the post of Secretary for Scotland . From 1892
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#1732779788831684-489: The Scottish Parliament on 6 December 2007. Its terms of reference are: "To review the provisions of the Scotland Act 1998 in the light of experience and to recommend any changes to the present constitutional arrangements that would enable the Scottish Parliament to better serve the people of Scotland , that would improve the financial accountability of the Scottish Parliament and that would continue to secure
741-712: The UK Statistics Authority as being produced in line with the Code of Practice for Statistics GERS was first published in 1992 by the Scottish Office in Edinburgh under the Conservative Party government of Prime Minister John Major, by Ian Lang the Secretary of State for Scotland at a time when the government was resisting calls for Scottish devolution . Its overall purpose was to estimate
798-569: The Union with England Act , the Parliament of Scotland 'adjourned' on 25 March 1707. The new united Kingdom of Great Britain came into being on 1 May 1707, with a single Parliament of Great Britain which merged the parliamentary bodies and constituencies of England and Scotland into a new legislature located in London. The post of Secretary of State for Scotland existed after 1707 until
855-405: The offshore industry , wind and wave power and to a lesser extent, fishing, though responsibility for fishing quotas remains a European Union issue and oil and gas licensing and permitting remains a reserved matter. In August 2009 the SNP announced a Referendum Bill would be included in its package of bills to be debated before Parliament in 2009–10, with the intention of holding a referendum on
912-516: The 1997 referendum. It created the Scottish Parliament , setting out how Members of the Scottish Parliament are to be elected, making some provision about the internal operation of the Parliament (although many issues are left for the Parliament itself to regulate) and setting out the process for the Parliament to consider and pass Bills which become Acts of the Scottish Parliament once they receive Royal Assent . The Act specifically asserts
969-574: The 670-page document outlines the Scottish Government's vision of how Scotland would become an independent country, as well as setting out a series of policies that the Scottish National Party would pursue in the event that it were re-elected in the 2016 Scottish Parliament election . These include: The document also contains a 200-page section covering 650 questions on issues relating to independence. The launch of
1026-630: The Act further constrains the powers of the Parliament by inhibiting it from acting in a manner incompatible with the European Convention on Human Rights or European Community law. The same constraints apply to acts of the Scottish Executive. The Scottish Parliament met for the first time on 12 May 1999 and began its first session with SNP member Winnie Ewing stating "the Scottish Parliament, adjourned on 25th day of March in
1083-560: The Department of Transport to the Scottish Executive, a move described by then First Minister, Jack McConnell as "...the most significant devolution of new powers to Scottish ministers since 1999." A Scottish Executive was created under section 44 of the Scotland Act 1998 . Following the 2007 Scottish Parliament election , the Scottish Executive was rebranded as the Scottish Government by the new Scottish National Party administration. Other changes that took place at this time included
1140-583: The GERS report it was stated that, compared to the UK, Scotland: contributed more tax per head; had stronger public finances; and had much higher GDP per head Based on the methodologies used, falling oil revenues resulted in the final GERS report before the referendum, published in March 2014, indicating a weaker Scottish economic position than previous years. The nominal Scottish deficit went from 5% in financial year 2011/2012 to 8.3% in 2012/2013. However, methodology
1197-607: The Governments of the United Kingdom and Scotland —set out the terms for a referendum on Scottish independence , to be held on 18 September 2014. Subject to a Yes vote in this referendum, the Scottish Government said that Scotland would become independent on 24 March 2016. Scotland's Future —the white paper setting out a framework for an independent Scotland—was launched on 26 November 2013 at Glasgow Science Centre , attracting journalists from "as far afield as China ". Deputy First Minister Nicola Sturgeon later presented
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#17327797888311254-589: The SNP released a manifesto citing aspirations for further devolution than outlined by the Smith Commission with the devolution of corporation tax, National Insurance Contributions (NICs), and the welfare system. Full fiscal autonomy was also a medium term goal. First minister Nicola Sturgeon added the following month that she would prioritise the devolution of “employment policy, including the minimum wage, welfare, business taxes, national insurance and equality policy.” In July 2015, SNP ministers called for
1311-457: The Scottish Government, with the Scottish Government's chief statistician taking overall responsibility for the publication. GERS has frequently formed part of the debate on Scottish Independence . In November 2013, GERS figures from the most recent available report (financial year 2011/2012) were included within Scotland's Future , the Scottish Government's independence white paper. Based on
1368-765: The Scottish Home Rule Bill) by 204 votes to 159. The bill was supported by Liberals and opposed by Unionists . It did not proceed further due to the outbreak of the First World War. The Scottish Covenant Association was a non-partisan political organisation that sought the establishment of a devolved Scottish Assembly . It was formed by John MacCormick who had left the Scottish National Party in 1942 when they decided to support all-out independence for Scotland rather than devolution as had been their position. The Association
1425-575: The Secretary for Scotland sat in cabinet , but the position was not officially recognised as a full member of the cabinet of the United Kingdom until the Secretary for Scotland post was upgraded to full Secretary of State rank as Secretary of State for Scotland in 1926. In May 1913 the House of Commons passed the second reading of the Government of Scotland Bill 1913 (also referred to as
1482-510: The Smith Commission's recommendations, the Scotland Act 2016 was passed by Parliament and received Royal Assent on 23 March 2016. The Act set out amendments to the Scotland Act 1998 and devolved further powers to Scotland, most notably: The Act recognised the Scottish Parliament and a Scottish Government as permanent among UK's constitutional arrangements, with a referendum required before either can be abolished. In April 2015,
1539-435: The adequacy of the methodology used and the accuracy of data sources as well as the purpose of a GERS exercise. In 1999, GERS (for financial year 1997/1998) was published by the newly formed Scottish Executive for the first time. In 2008 GERS for 2006/7 was published, including data for 2005/2006 (there was no report in 2007). This was the first fundamental review of GERS since it achieved National Statistics status in 2005,
1596-454: The case for Scottish independence and the means through which Scotland would become an independent country in personal union with the United Kingdom . Salmond described it as the "most comprehensive blueprint for an independent country ever published", and argued it shows his government seeks independence not "as an end in itself, but rather as a means to changing Scotland for the better". The Edinburgh Agreement —a document drawn up by
1653-489: The chance to vote 'Yes' on outright independence in a 2014 referendum . In an effort to persuade Scots to remain in the Union, the major UK parties vowed to devolve further powers to Scotland after the referendum. The 'No' vote prevailed (independence was rejected) and the campaign promise of devolution resulted in the formation of the Smith Commission and the eventual passage of the Scotland Act 2016 . Having agreed to pass
1710-626: The changes were also instigated under the new SNP government who wished to address the criticisms noted above and were supported by the Cuthberts in their changes. A number of presentation, data source and methodology changes were made. None of the changes radically altered the results of the analysis of Scotland's fiscal balance. The Cuthberts welcomed the "significant" methodological improvements, though noting scope for further improvements in overall Scottish financial reporting (not related to GERS itself). The authors of GERS's stated primary objective
1767-609: The commitment". Bright Green published an infographic explaining why the policy was not feasible under devolution. On 7 December 2013, a discussion forum facilitated by the Scottish Socialist Voice invited figures from the pro-independence left to respond to the document. The forum was chaired by John Finnie and featured Jim Sillars , John McAllion , Isobel Lindsay, Prof Mike Danson, Maggie Chapman , and Colin Fox on its panel. McAllion expressed concern over
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1824-601: The continued power of the UK Parliament to legislate in respect of Scotland. The Act devolves all powers except over matter it specifies as reserved matters. It further designates a list of statutes which are not amenable to amendment or repeal by the Parliament which includes the Human Rights Act 1998 and many provisions of the Scotland Act itself. Even when acting within its legislative competence,
1881-695: The debating chamber of the Scottish Parliament were housed in the General Assembly Hall of the Church of Scotland located on The Mound in Edinburgh. Office and administrative accommodation in support of the Parliament were provided in buildings leased from the City of Edinburgh Council . The new Scottish Parliament Building brought together these different elements into one purpose built parliamentary complex, housing 129 MSPs and more than 1,000 staff and civil servants . The building aims to conceive
1938-553: The development of the National Performance Framework and major restructuring whereby Directors-General were put in charge of the achievement of the Government's strategic objectives. These changes have been described as developing a form of strategic state. The new name's use in Westminster legislation was updated by s.12 Scotland Act 2012 . The Calman Commission was established by a motion passed by
1995-423: The devolution of broadcasting to Scotland. The Scottish Trades Union Congress (STUC) had also proposed to the Smith Commission that broadcasting be devolved for Scotland. A 2014 opinion poll by What Scotland thinks showed 54% in favour with 30% opposed. The SNP's 2019 general election manifesto called for the devolution of the following; In December 2022, SNP employment minister Richard Lochhead called for
2052-485: The document as "670 pages of assertion and uncertainty". Alex Massie suggested in a blog for The Spectator that its release was "designed to shift the Overton Window ", and that "its publication nudges the argument forward and makes the idea of independence seem more real, more routine, than it was yesterday". Alison Rowat of The Herald called it "hopelessly dated in its view of women" and criticised
2109-461: The document to the Scottish Parliament , making a statement in which she said it details "the opportunities of independence, the benefits for individuals, families, communities and the nation as a whole and the practicalities of how we move from a Yes vote in September next year to becoming an independent country in March 2016". Titled Scotland's Future: Your Guide to an Independent Scotland ,
2166-477: The document was welcomed in principle by Yes Scotland chairman Dennis Canavan and chief executive Blair Jenkins, and also by Radical Independence Campaign co-founder Jonathon Shafi . Scottish National Party (SNP) Member of Parliament (MP) Angus Robertson welcomed its defence commitments. MSP Joan McAlpine said that it made the United States Declaration of Independence "look like
2223-621: The exchequer these had been assumed away or hidden under crude assumptions about ‘reflecting national averages’". The second report was published in November 1995, covering financial year 1993-1994. Reports for each financial year since this year have been published. In 1998, the University of Strathclyde published the Jim and Margaret Cuthbert-authored "A critique of GERS: government expenditure and revenue in Scotland." This criticised primarily
2280-523: The financial arguments for a separate Scotland on the basis that no one knows what they actually are." In March 2017 Somerset Webb stated on Twitter that the article "was wrong" but didn't elaborate on how. Graeme Roy of the Fraser of Allander Institute acknowledged shortcomings of GERS but said regarding the use of estimation "But even significant differences in estimation – and well outside that which could be considered statistically reasonable – don’t change
2337-576: The issues of Scottish independence in November 2010. The bill did not pass due to the SNP's status as a minority administration , and due to the initial opposition to the Bill from all other major parties in the Scottish Parliament . Following the 2011 Scottish Parliament election , the SNP had a majority in parliament and again brought forward an Independence Referendum Bill. The Scottish Government also suggested that full fiscal autonomy for Scotland (known as "devo-max") could be an alternative option in
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2394-486: The other parties. This initiative could score against all of them.” The methodology of this first report was questioned - economics professor Hervey Gibson recalled "My reaction, both emotional and professional, was that where Scotland was making disproportionate drawings on the National (UK) exchequer these had usually been carefully estimated and emphasised, and where it was making net or disproportionate contributions to
2451-485: The overall UK borrowing requirement for Scotland - it was created at this time because Scottish Office ministers thought due to then-low oil prices, the report would show Scotland gained far more from the UK Treasury than it received. In a leaked memo the then Secretary of State for Scotland Ian Lang wrote "I judge that [GERS] is just what is needed at present in our campaign to maintain the initiative and undermine
2508-416: The overall headline figures". He concluded that of the topics worth debating "questioning the integrity and robustness of National Statistics is not one of them". Deloitte said of GERS figures in 2017 referring to the impact on Scotland of a recent global slump in oil prices, "Commentators suggested that, under these conditions, Scotland would struggle to operate as an independent country. However, GERS data
2565-425: The position of Scotland within the United Kingdom." However, concerns have been expressed that its final report will not have "much legitimacy" because it was skewed towards preserving the status quo. During 2008, agreement was reached to transfer responsibility for all planning and nature conservation matters at sea up to 200 miles from the Scottish coast to the Scottish Government . The change has implications for
2622-454: The replacement EU funding (UK Shared Prosperity Fund) to be fully devolved to allow "funding to flow to regions and communities in line with shared Scottish policies.” In April 2023, the SNP called for the devolution of energy powers. The Scottish parliament has control over planning regulations which can affect renewable power but the majority of energy powers are retained with Westminster. In October 2023, SNP MP David Linden brought forward
2679-465: The role of collective bargaining in re-balancing the future Scottish economy". It was criticised by a number of politicians and commentators. Alistair Darling , chairman of Better Together , called it "a work of fiction" and "a wish-list of political promises". It was styled as "a compendium of existing assertions and a glossary of uncosted policies" by Scottish Liberal Democrat leader Willie Rennie . Scottish Labour leader Johann Lamont dismissed
2736-1107: The same if Scotland leaves: a government of an independent Scotland will have a very different structure to that imposed now." It should be noted however that at a subsequent appearance before the Holyrood, Finance and Constitution Committee, Murphy was criticised for being unable to justify these claims. Scottish Devolution Charles III William , Duke of Rothesay Swinney government The Rt Hon John Swinney MSP The Rt Hon John Swinney MSP Kate Forbes MSP Sixth session Alison Johnstone MSP Angela Constance MSP Dorothy Bain KC The Rt Hon Lord Carloway KC PC United Kingdom Parliament elections European Parliament elections Local elections Referendums Starmer ministry The Rt Hon Keir Starmer MP The Rt Hon Ian Murray MP Scottish devolution
2793-500: The universal childcare pledge, pointing out that the Scottish Parliament already has the legislative capability to introduce the policy: "In pushing childcare as a game-changing idea, those behind the launch of Scotland's Future show zero appreciation of the basic political tactic of never promising anything you can already deliver." Conversely, an editorial in the Sunday Herald said that "every woman in Scotland should welcome
2850-578: The vote. The negotiation of the Edinburgh Agreement (2012) resulted in the UK government legislating to provide the Scottish Parliament with the powers to hold the referendum. The "devo-max" option was not included, however, as the Edinburgh Agreement stipulated that the referendum had to be a clear binary choice between independence or the existing devolution arrangements. The Scottish Independence Referendum (Franchise) Act 2013
2907-584: The year 1707, is hereby reconvened" Construction of the Scottish Parliament building began in June 1999 and the first debate in the new building was held on Tuesday 7 September 2004. The formal opening by the Queen took place on 9 October 2004. Enric Miralles , the Spanish architect who designed the building, died before its completion. From 1999 until the opening of the new building in 2004, committee rooms and
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#17327797888312964-468: Was passed by the Scottish Parliament and campaigning commenced. Two days before the referendum was held, with polls very close, the leaders of the three main UK political parties made "The Vow", a public pledge to devolve "extensive new powers" to the Scottish Parliament if independence was rejected. They also agreed to a devolution timetable proposed by Gordon Brown . After heavy campaigning by both sides, voting took place on 18 September 2014. Independence
3021-549: Was rejected by a margin of 45% in favour to 55% against. The day after the referendum, David Cameron announced the formation of the Smith Commission to "convene cross-party talks" concerning "recommendations for further devolution of powers to the Scottish Parliament". Two months later, on 27 November 2014, the commission published its recommendations, which included giving the Scottish Parliament complete power to set income tax rates and bands, increased borrowing powers, and an extensive list of other rights and powers. Based on
3078-532: Was responsible for the creation of the Scottish Covenant , which gathered two million signatures in support of devolution. Members of the organisation were also responsible for the removal of the Stone of Destiny from Westminster Abbey in 1950 that attracted huge publicity for the cause of Scottish home rule . The Scottish referendum of 1979 was a post-legislative referendum to decide whether there
3135-698: Was still an issue - in May 2014 Merryn Somerset Webb in the Financial Times sought input to GERS credibility from James Ferguson of The MacroStrategy Partnership. Ferguson referred to the notes to the GERS numbers which say that, save for a few local revenues, "separate identification of most other revenues for Scotland is not possible. GERS, therefore, uses a number of different methodologies to apportion tax revenues to Scotland. In doing so, there are often theoretical and practical challenges in determining an appropriate share to allocate to Scotland. In certain cases,
3192-428: Was sufficient support for the Scotland Act 1978 that was to create a deliberative assembly for Scotland. The Act required that for the Act not to be repealed at least 40% of the electorate would have to vote Yes in the referendum. The referendum resulted in a narrow Yes majority but fell short of the 40% requirement. The Scottish devolution referendum of 1997 was a pre-legislative referendum over whether there
3249-543: Was support for the creation of a Scottish Parliament within the United Kingdom and whether there was support for such a parliament to have tax varying powers. In response to the clear majority voting for both proposals, the United Kingdom Parliament passed the Scotland Act 1998 , creating the Scottish Parliament and Scottish Executive . The Act was introduced by the Labour government in 1998 after
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