Your recent reports on whether Scotland has a 2000 pounds per head deficit and whether it is true Scotland pays out more than it pays in is purported to be based on recent GERS figures. GERS only claims that it estimates revenue raised IN Scotland against amount (supposedly) spent ON Scotland. That is why GERS speaks of a 'notional' deficit i.e. one not existing in reality. Your reports mentions that expenditure in GERS includes sums spent on interest on UK debt and for other sums spent at UK level and partly outside Scotland but then still speaks of GERS showing the money raised IN Scotland against money spent IN Scotland. Try looking at what Richard Murphy on his taxresearch blog and others with some expertise in this area have said about GERS and then maybe put out something less misleading on this subject.