Government Expenditure and Revenue Scotland 2020-21

Government Expenditure and Revenue Scotland (GERS) is a National Statistics publication. It estimates the revenue raised in Scotland and the goods and services provided for the benefit of Scotland.

C List of Abbreviations

CRA: Country and Regional Analysis

COFOG: Classification of the Functions of Government

DWP: Department for Work and Pensions

ESA10: European System of Accounts 2010

EU: European Union

GDP: Gross Domestic Product

GERS: Government Expenditure and Revenue Scotland

GOS: Gross Operating Surplus

HEI: Higher Education Institutions

HMRC: HM Revenue and Customs

NPD: Non-Profit Distributing

NHS: National Health Service

NSND: Non-savings non-dividends income tax

OBR: Office for Budget Responsibility

ONS: Office for National Statistics

PFI: Private Finance Initiative

PPP: Public Private Partnerships

SFC: Scottish Fiscal Commission

TES: Total Expenditure on Services

TME: Total Managed Expenditure

UK: United Kingdom

UN: United Nations

VAT: Value Added Tax



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