"What GERS is asking us to believe is that with 8.2% of the UK population Scotland created between 54% and 60% of the UK deficit last year, depending on the basis used. And my answer is very simple: no it did not."
https://www.taxresearch.org.uk

"According to the GERS figures, Scotland has a deficit of £14.8 billion a year. The equivalent figures for Wales and Northern Ireland allocate deficits of £14.7 billion and £9.16 billion respectively. Yet the entire annual deficit for the whole of the UK is £67 billion. The GER figures would have us believe that Scotland, Wales and Northern Ireland, with a combined 16% of the UK population between them, are responsible for a whopping 58% of the entire UK annual deficit."
https://weegingerdug.wordpress.com

"Completely Rubbish Approximation to the truth"

"as I have argued many times, the accounting is biased and theoretically utterly flawed. When accounting it is vital that all estimates are prepared consistently and on the same basis. GERS has not been. Income is estimated on the basis of that arising IN Scotland but spending is estimated on the basis of that arising FOR Scotland. So, only taxes paid in Scotland are included. But expenditure in England (mainly), Wales and Northern Ireland is also charged to Scotland when Scotland is deemed to benefit from it. But the tax paid to generate that expenditure is not taken into account. The system is, then, inherently designed to show a deficit."
https://www.taxresearch.org.uk

"Deficits are normal and necessary to run an economy. The UK's conservative economics only works to punish the most vulnerable and benefit the wealthiest in society. The zombie economics of the right have not worked, so why should we take the word of unionists that they'll work now? "
https://cameronarchibald.wixsite.com/mammothwhale/single-post/2018/08/27/GERS-One-Week-Later