Explainers
Abbreviations
AA:
Attendance Allowance
ADS:
Additional Dwelling Supplement
ADT:
Air Departure Tax
AETR:
Average Effective Tax Rate
APD:
Air Passenger Duty
ASHE:
Annual Survey of Hours and Earnings
BGA:
Block Grant Adjustment
BMW:
Biodegradable Municipal Waste
BSF:
Best Start Foods
BSG:
Best Start Grant
CA:
Carer’s Allowance
CAA:
Civil Aviation Authority
CAS:
Carer’s Allowance Supplement
CBI:
Confederation of British Industry
CoE:
Compensation of Employees
CPI:
Consumer Price Index
DHP:
Discretionary Housing Payment
DLA:
Disability Living Allowance
DWP:
Department for Work and Pensions
ESA:
Employment and Support Allowance
EU:
European Union
EWC:
European Waste Catalogue
FEA:
Funeral Expense Assistance
FEA:
Funeral Expense Assistance
FER:
Forecast Evaluation Report
FP:
Funeral Payments
FRS:
Family Resource Survey
FTB:
First Time Buyers
GB:
Great Britain
GCF:
Gross Capital Formation
GDP:
Gross Domestic Product
GERS:
Government Expenditure and Revenue Scotland
HMRC:
Her Majesty’s Revenue and Customs
HSV:
Healthy Start Vouchers
ICE:
Inter-Continental Exchange
IPS:
International Passenger Survey
JSA:
Jobseeker’s Allowance
LBTT:
Land and Buildings Transaction Tax
LCF:
Livings Costs and Food Survey
LFS:
Labour Force Survey
MCC:
Material Change of Circumstances
METR:
Marginal Effective Tax Rate
MoG:
Machinery of Government
NDR:
Non-Domestic Rates
NDRi:
Non-Domestic Rates Income
NHS:
National Health Service
NICs:
National Insurance Contributions
NPD:
Non-Profit Distributing
NPIS:
Non-Profit Institutions Serving Households
NRS:
National Records of Scotland
NSND:
Non-Savings Non-Dividends
OBR:
Office for Budget Responsibility
OECD:
Organisation for Economic Co-operation and Development
OGA:
Oil and Gas Authority
ONS:
Office for National Statistics
PAYE:
Pay as You Earn
PD:
Political Declaration
PFI:
Private Finance Initiative
PIP:
Personal Independence Payment
PMI:
Purchasing Managers’ Index
PSM:
Policy Simulation Model
PT:
Primary Threshold
PUT:
Public Use Tape
QNAS:
Quarterly National Accounts Scotland
RHDI:
Real Household Disposable Income
RPI:
Retail Price Index
RTI:
Real Time Information
rUK:
Rest of UK excluding Scotland
RV:
Rateable Value
SAA:
Scottish Assessors Association
SDLT:
Stamp Duty Land Tax
SEPS:
Scottish Environment Protection Agency
SFC:
Scottish Fiscal Commission
SG:
Scottish Government
SLCF:
Scottish Landfill Communities Fund
SLfT:
Scottish Landfill Tax
SPI:
Survey of Personal Incomes
SSMG:
Sure Start Maternity Grant
SWF:
Scottish Welfare Fund
TIE:
Taxable Income Elasticity
UEL:
Upper Earnings Limit
UK:
United Kingdom
UKCS:
UK Continental Shelf
UKF:
UK Finance
USS:
Understand Society Survey
VAT:
Value Added Tax
VR:
Valuation Roll
VTTL:
VAT Total Theoretical Liability
WA:
Withdrawal Agreement
WAS:
Work Able Scotland
WFS:
Work First Scotland
YCG:
Young Carer’s Grant