The union dividend explained
This is the supposed extra spending per person Scotland receives as a part of the UK.
The Union dividend is a term used by British unionists to describe the financial benefits which they believe that Scotland, Wales and Northern Ireland derive from being parts of the United Kingdom.
It’s not possible to predict how much money a notionally independent Scotland might be able to spend in the future, and how this might compare with the amount spent per person in the rest of the UK at that time.
The GERS figures do not show that if Scotland were to become independent, each person in Scotland would become £2,000 worse off. The figure only refers to the current difference between revenue and spending in Scotland compared to the UK.