There are days in the Scottish political calendar on which, if you want to retain your sanity and some semblance of respect for politicians whom you like, you should stay off social media. The annual publication of the Government Expenditure and Revenue Statistics (GERS) is one such day.

As the Fraser of Allander Institute made clear in its pre-emptive strike earlier in the week, GERS tells us only three things: all revenue raised in Scotland, from devolved and reserved taxation; all public spending in Scotland by the Scottish and UK governments; and the difference between those two figures, also known as the ‘net fiscal balance’.

If you think that sounds like an innocent statistical publication, then of course you would be entirely wrong. It is, in fact, an unmissable opportunity for all political parties to make the points they need to make about unionism and nationalism, about remaining part of the UK or opting for independence.

Like a box of Celebrations, there is something for everyone in GERS (so much so that everyone can conveniently ignore the Bounty). The Scottish Government got in with the predictable line that revenues have increased to a record £98.3 billion. Just wait until next year, when we’re likely to go over £100 billion - there’ll be a rally on Calton Hill.

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