Government Expenditure and Revenue in Scotland (GERS): 2018 to 2019

GERS estimates the contribution of revenue raised in Scotland toward goods and services.

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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
GERS Government Expenditure and Revenue Scotland
GOS Gross Operating Surplus
HEI Higher Education Institutions
HMRC HM Revenue and Customs
IMF International Monetary Fund
NPD Non-Profit Distributing
NHS National Health Service
NRS National Records of Scotland
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
QNAS Quarterly National Accounts Scotland
TES Total Expenditure on Services
TME Total Managed Expenditure
UK United Kingdom
UN United Nations
VAT Value Added Tax



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