Government Expenditure and Revenue Scotland 2010-2011

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 Finance Statistics published in January 2012.


AEF Aggregate External Finance
AME Annually Managed Expenditure
BNF British Nuclear Fuels
CGT Capital Gains Tax
CG Central Government
COFOG UN Classification of Functions of Government
CRA Country and Regional Analysis
CT Corporation Tax
DECC Department of Energy and Climate Change
DCMS Department for Culture, Media and Sport
DEL Departmental Expenditure Limit
DVLA Driver and Vehicle Licensing Agency
DWP Department for Work and Pensions
EED Enterprise and Economic Development
ESA European System of Accounts
EU European Union
GDP Gross Domestic Product (at market prices)
GERS Government Expenditure and Revenue Scotland
GOS Gross Operating Surplus
GCG General Capital Grant
GRG General Revenue Grant
GROS General Register Office for Scotland
GVA Gross Value Added (GDP at basic prices)
HMRC HM Revenue and Customs
HMT HM Treasury
HRA Housing Revenue Account
LG Local Government
NDRI Non-Domestic Rate Income
NPD Non-Profit Distributing
NHS National Health Service
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
PSNB Public Sector Net Borrowing
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
UKAEA UK Atomic Energy Authority
UKCS UK Continental Shelf
VAT Value Added Tax
WGA Whole of Government Accounts


Email: Sandy Stewart

Back to top