Government Expenditure & Revenue Scotland (GERS) 2021-22

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

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

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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