Government Expenditure and Revenue Scotland 2022-23
Government Expenditure and Revenue Scotland (GERS) is a National Statistics publication. It estimates the revenue raised in Scotland and the cost of public services provided for the benefit of Scotland.
This document is part of a collection
Annex 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
IFRS16 - International Financial Reporting Standard 2016
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
PESA - Public Expenditure Statistical Analyses
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
Contact
Email: economic.statistics@gov.scot
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