Government Expenditure & Revenue Scotland 2012-13

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 February 2014.


APF Asset Purchase Facility
CG Central Government
COINS Combined Online Information System
CRA Country and Regional Analysis
CT Corporation Tax
DECC Department of Energy and Climate Change
DEL Departmental Expenditure Limit
DVLA Driver and Vehicle Licensing Agency
DWP Department for Work and Pensions
EED Enterprise and Economic Development
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 NRS National Health Service 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
OSCAR Online System for Central Accounting and Reporting
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
UKCS UK Continental Shelf
VAT Value Added Tax


Email: Mairi Spowage

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