Government Expenditure and Revenue Scotland (GERS) 2023-24
Government Expenditure and Revenue Scotland (GERS) is an Accredited Official Statistics publication. It estimates the revenue raised in Scotland and the cost of public services provided for Scotland.
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
NSND
Non-savings non-dividends income tax
OBR
Office for Budget Responsibility
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
Contact
Email: economic.statistics@gov.scot
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