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