On Wednesday, August 12, the Scottish Government is set to publish the annual Government Expenditure and Revenue Scotland report for the last financial year (up to April 2026). In one example of Unionist politicians using the figures, the Scottish Conservatives claimed the net fiscal balance was a “Union dividend” worth £2600 per Scottish person – and alleged that the GERS figures “highlight the catastrophic impact Scottish independence would have on the nation’s finances”. However, the Fraser of Allander Institute has warned that drawing such conclusions is misusing the GERS report. A briefing ahead of Wednesday GERS publication went on: “Similarly, we won’t learn about how healthy the Scottish economy is – nor should we hope to! The institute concluded: “The headline net fiscal balance will inevitably dominate the discussion, but it is only part of the story.