Government Expenditure & Revenue Scotland 2013-14

Government Expenditure and Revenue Scotland (GERS) is a National Statistics publication. It estimates the contribution of revenue raised in Scotland toward the goods and services provided for the benefit of Scotland. The estimates in this publication are consistent with the UK Public Sector Finances published in January 2015.


ANNEX D: LIST OF ABBREVIATIONS

CG

Central Government

CRA

Country and Regional Analysis

CT

Corporation Tax

DECC

Department of Energy and Climate Change

DVLA

Driver and Vehicle Licensing Agency

DWP

Department for Work and Pensions

ESA10

European System of Accounts 2010

ETS

Emissions Trading Scheme

EU

European Union

GDP

Gross Domestic Product (at market prices)

GERS

Government Expenditure and Revenue Scotland

GOS

Gross Operating Surplus

GVA

Gross Value Added (GDP at basic prices)

HMRC

HM Revenue and Customs

HMT

HM Treasury

LG

Local Government

NPD

Non-Profit Distributing

NHS National Health Service

NRS

National Records of Scotland

NIC

National Insurance Contributions

NMCC

Non-Market Capital Consumption

MOD

Ministry of Defence

OBR

Office for Budget Responsibility

ONS

Office for National Statistics

PC

Public Corporations

PFI

Private Finance Initiative

PPP

Public Private Partnerships

PESA

Public Expenditure Statistical Analyses

PRT

Petroleum Revenue Tax

PSAT2 Public Sector Accounts Table 2

QNAS

Quarterly National Accounts Scotland

SC

Supplementary Charge

SNAP

Scottish National Accounts Project

SPI

Survey of Personal Incomes

TES

Total Expenditure on Services

TME

Total Managed Expenditure

UK

United Kingdom

UKCS

UK Continental Shelf

VAT

Value Added Tax

Contact

Email: Mairi Spowage

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