Scotland's fiscal outlook: medium-term financial strategy

List of Acronyms

ADS: Additional Dwelling Supplement

ADT: Air Departure Tax

AfC: Agenda for Change

AI: Artificial Intelligence

BGA: Block Grant Adjustment

CCC: Climate Change Committee

CDEL: Capital Departmental Expenditure Limit

CPI: Consumer Price Index

DESNZ: Department for Energy Security and Net Zero

DWP: Department for Work and Pensions

FER: Forecast Evaluation Report

FFFP: Fines, Forfeitures and Fixed Penalties

FSDP: Fiscal Sustainability Delivery Plan

FTE: Full time equivalent

FTs: Financial Transactions

GDP: Gross Domestic Product

HMP: His Majesty's Prison

HMT: His Majesty’s Treasury

HSC: Health and Social Care

IFRS16: International Financial Reporting Standard 16

IIP: Infrastructure Investment Plan

INTOG: Innovation and Targeted Oil and Gas

KLTR: King's and Lord Treasurer's Remembrancer

LBTT: Land and Building Transaction Tax

MTFS: Medium-Term Financial Strategy

NDR: Non-Domestic Rates

NHS: National Health Service

NICs: National Insurance Contributions

NIM: National Infrastructure Mission

OBR: Office for Budget Responsibility

OECD: Organisation for Economic Co-Operation and Development

ONS: Office for National Statistics

PfG: Programme for Government

PIP: Personal Independence Payment

PSPP: Public Sector Pay Policy

PSR: Public Service Reform

R100: Reaching 100% (broadband programme)

RDEL: Resource Departmental Expenditure Limit

RPI: Retail Price Index

SAT: Scottish Aggregates Tax

SDLT: Stamp Duty Land Tax

SFC: Scottish Fiscal Commission

SLfT: Scottish Landfill Tax

SSI: Scottish Statutory Instrument

SSR: Scottish Spending Review

UK: United Kingdom

UKAL: UK Aggregates Levy

UKG: UK Government

UKSR: UK Spending Review