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.


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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