Explainers

Abbreviations

AA:

Attendance Allowance

ABR:

Autumn Budget Revision

ADP:

Adult Disability Payment

ADS:

Additional Dwelling Supplement

ADT:

Air Departure Tax

AETR:

Average Effective Tax Rate

APD:

Air Passenger Duty

APS:

Annual Population Survey

ASHE:

Annual Survey of Hours and Earnings

BBC:

British Broadcasting Corporation

BGA:

Block Grant Adjustment

BGAc:

Business Growth Accelerator

BGAs:

Block Grant Adjustments

BICS:

Business Insights and Conditions Survey

BMW:

Biodegradable Municipal Waste

BoE:

Bank of England

BPR:

Basic Property Rate

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

CDP:

Child Disability Payment

CJRS:

Coronavirus Job Retention Scheme

CoE:

Compensation of Employees

COFOG:

Classifications of Functions of Government

CPI:

Consumer Price Index

CSP:

Carer Support Payment

CWHA:

Child Winter Heating Assistance

CWP:

Cold Weather Payment

DHP:

Discretionary Housing Payment

DLA:

Disability Living Allowance

DWP:

Department for Work and Pensions

EfW:

Energy from Waste

ESA:

Employment and Support Allowance

EU:

European Union

EWC:

European Waste Catalogue

EY:

Ernst and Young

FAI:

Fraser of Allander Institute

FEA:

Funeral Expense Assistance

FER:

Forecast Evaluation Report

FFFPS:

Forfeitures and Fixed Penalties

FRS:

Family Resource Survey

FSP:

Funeral Support Payment

FSS:

Fair Start Scotland

FT:

Financial Transactions

FTB:

First Time Buyers

FTE:

Full-Time Equivalent

GB:

Great Britain

GCF:

Gross Capital Formation

GDP:

Gross Domestic Product

GERS:

Government Expenditure and Revenue Scotland

HMRC:

His Majesty’s Revenue and Customs

HMT:

His Majesty’s Treasury

HPR:

Higher Property Rate

HSV:

Healthy Start Vouchers

ICE:

Inter-Continental Exchange

IFI:

Independent Fiscal Institution

IFRS16:

The International Financial Reporting Standards 16

IIDS:

Industrial Injuries Disablement Scheme

INTOG:

Innovation and Targeted Oil and Gas

IPR:

Intermediate Property Rate

IPS:

International Passenger Survey

IR35:

Off-payroll working rules

IRARHR:

Island and Remote Areas Hospitality Relief

ITNP:

Income Tax Net Position

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

MTFS:

Medium-Term Financial Strategy

NDR:

Non-Domestic Rates

NDRi:

Non-Domestic Rates Income

NHS:

National Health Service

NICs:

National Insurance Contributions

NIESR:

National Institute of Economic and Social Research

NLF:

National Loans Fund

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

PADP:

Pension Age Disability Payment

PAWHP:

Pension Age Winter Heating Payment

PAYE:

Pay as You Earn

PD:

Political Declaration

PFI:

Private Finance Initiative

PIP:

Personal Independence Payment

PMI:

Purchasing Managers’ Index

POCA:

Proceeds of Crime Act

PSM:

Policy Simulation Model

PSNFL:

Public Sector Net Financial Liabilities

PT:

Primary Threshold

PUT:

Public Use Tape

QNAS:

Quarterly National Accounts Scotland

RHDI:

Real Household Disposable Income

RHLA:

Retail, Hospitality, Leisure and Aviation

RPI:

Retail Price Index

RTI:

Real Time Information

rUK:

Rest of UK excluding Scotland

RV:

Rateable Value

SA:

Self-Assessment

SAA:

Scottish Assessors Association

SADLA:

Scottish Adult DLA

SBBS:

Small Business Support Scheme

SBR:

Spring Budget Revision

SCAPE:

Superannuation Contributions Adjusted for Past Experience

SCP:

Scottish Child Payment

SDA:

Severe Disablement Allowance

SDLT:

Stamp Duty Land Tax

SEFF:

Scotland’s Economic and Fiscal Forecasts

SEISS:

Self-Employed Income Support Scheme

SEPA:

Scottish Environment Protection Agency

SFC:

Scottish Fiscal Commission

SG:

Scottish Government

SISG:

Self-Isolation Support Grant

SIT:

Scottish Income Tax

SLCF:

Scottish Landfill Communities Fund

SLfT:

Scottish Landfill Tax

SPI:

Survey of Personal Incomes

SSMG:

Sure Start Maternity Grant

STA:

Short term Assistance

SWF:

Scottish Welfare Fund

TIE:

Taxable Income Elasticity

UEL:

Upper Earnings Limit

UK:

United Kingdom

UKCS:

UK Continental Shelf

UKF:

UK Finance

US:

United States

VAT:

Value Added Tax

VR:

Valuation Roll

VTTL:

VAT Total Theoretical Liability

WA:

Withdrawal Agreement

WAS:

Work Able Scotland

WFP:

Winter Fuel Payment

WFS:

Work First Scotland

WHP:

Winter Heating Payment

WRIT:

Welsh rate of Income Tax

WTO:

World Trade Organisation

YCG:

Young Carer Grant