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Government Expenditure and Revenue in Scotland
 
 

APPENDIX F: LIST OF ABBREVIATIONS

 
CGT Capital Gains Tax
EFSR Economic and Fiscal Strategy Report (HM Treasury)
FSBR Financial Statement and Budget Report (HM Treasury)
GDP Gross Domestic Product
GGBR General Government Borrowing Requirement
GGE General Government Expenditure
GGR General Government Receipts
ICCC Imputed Charge for Capital Consumption
MIRAS Mortgage Interest Relief at Source
PES Public Expenditure Survey
PSBR Public Sector Borrowing Requirement
SODD Scottish Office Development Department
SOEID Scottish Office Education and Industry Department
VAT Value Added Tax
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