It has become clear that small, independent countries largely outperform the UK and offer greater security to their citizens.

The possible financial costs and risks, or savings and opportunities, of implementing a new constitutional framework are, naturally, not considered in GERS. Similarly, it does not report on the effects of faster or slower economic growth in an independent Scotland.

Estimated total expenditure for the benefit of Scotland by the Scottish Government, UK Government, and all other parts of the public sector was £99.2 billion. Spending increased by 21.0%, reflecting the costs of the health and wider economic interventions in response pandemic. This is equivalent to 9.1% of total UK public sector expenditure, or £18,144 per person, which is £1,828 per person greater than the UK average.