Government Expenditure & Revenue Scotland 2014-15

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 2016.

C List of Abbreviations

CRA - Country and Regional Analysis

DECC - Department of Energy and Climate Change

DWP - Department for Work and Pensions

ESA10 - European System of Accounts 2010

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

NPD - Non-Profit Distributing

NHS - National Health Service

NRS - National Records of Scotland

OBR - Office for Budget Responsibility

ONS - Office for National Statistics

PFI - Private Finance Initiative

PSAT2 - Public Sector Accounts Table 2

QNAS - Quarterly National Accounts Scotland

SNAP - Scottish National Accounts Project

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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