Government expenditure & revenue Scotland 2024-25

C List of Abbreviations

CRA - Country and Regional Analysis

COFOG - Classification of the Functions of Government

DWP - Department for Work and Pensions

EU - European Union

IFRS16 - International Financial Reporting Standard 2016

GDP - Gross Domestic Product

GERS - Government Expenditure and Revenue Scotland

GOS - Gross Operating Surplus

HMRC - HM Revenue and Customs

LFR - Local Government Financial Return

NHS - National Health Service

OBR - Office for Budget Responsibility

OECD - Organisation for Economic Co-operation and Development

ONS - Office for National Statistics

PESA - Public Expenditure Statistical Analyses

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