GDP, unlike the previous year where it stood at 8.6% of GDP. The latest report covered the 2020/21 tax year in Scotland and covered the huge spending by the UK and Scottish governments during the devastating coronavirus pandemic.The figure has increased by 13.6 percentage points in the last year from 8.8% in 2019-20, while the deficit in the rest of the UK rose by 11.6% to 14.2%.When North Sea oil revenue is removed, Scotland's deficit increases to 23.8%.The report says: "This year’s publication covers the first full year affected by the coronavirus pandemic, which continues to have a significant impact on global public sector finances, as well as public health and the wider economy."The final impact of the pandemic on public sector.