Government Expenditure and Revenue Scotland 2016-2017

National Statistics publication estimating the contribution of revenue raised in Scotland towards goods and services provided in Scotland.

Annex C: List of Abbreviations

CRA: Country and Regional Analysis

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

IMF: International Monetary Fund

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

TES: Total Expenditure on Services

TME: Total Managed Expenditure

UK: United Kingdom

UN: United Nations

VAT: Value Added Tax


Email: Sandy Stewart,

Phone: 0300 244 4000 – Central Enquiry Unit

The Scottish Government
St Andrew's House
Regent Road

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