Taxes and Revenue

European System of Accounts table 28 shows government debt on a quarterly basis, for general government and its sub-sectors.

European System of Accounts table 25 is a complete set of quarterly non-financial accounts of the general government sector compiled according to ESA95. Table 2501 provides a breakdown of general government expenditure (both current and capital) and Table 2502 provides a smiliar breakdown of general government revenue. Table 2502 also shows the general government net borrowing (B.9) which is the difference between total revenue and total expenditure. The quarterly data in these tables are consistent with the annual general government data in ESA table 2.

European System of Accounts table 2 is a complete set of annual non-financial accounts of the general government sector and its sub-sectors compiled according to ESA95. The difference between total revenue and total expenditure is the net lending/net borrowing (B.9), for both general government and the sub-sectors. At the same time B.9 is the balancing item of the capital account.

ESA Table 11 reports on annual UK Government Expenditure by Function. Three tables are produced: Central Government only, Local Government only, and General Government as a whole i.e. consolidated for central and local government. The data are broken down by function using the Classification Of Functions Of Government (COFOG). This classification system was developed by the OECD and adopted as standard in National Accounts.

The Public Sector Classification Guide provides a list of bodies classified in the General Government sector, and Public Financial and Public Non-Financial Corporations, within the National Accounts.

The Public Sector Classification Guide provides a list of bodies classified in the General Government sector, and Public Financial and Public Non-Financial Corporations, within the National Accounts.

The Public Sector Classification Guide provides a list of bodies classified in the General Government sector, and Public Financial and Public Non-Financial Corporations, within the National Accounts.

This regular monthly publication provides details of the latest classification decisions and changes made to the ONS Public Sector Classification Guide.

The following tables are attached here: M1. Summary Table M2. General Government Gross Debt at Nominal Value M3. General Government Transactions in Maastricht Debt Instruments M4. Reconciliation of Net Borrowing with Gross Consolidated Debt at Nominal Values M5. Reconciliation of Gross Consolidated Debt at Nominal Values with ESA 95 Balance Sheets M6. Reconciliation of Transactions in Maastricht Debt Instruments with ESA95 financial account M7. Government Deficit under the Maastricht Treaty Reconciliation of versions of net borrowing M8R. Government Deficit and Debt under the Maastricht Treaty Revisions M9. Supplementary Table on the Financial Crisis

This regular monthly publication provides details of the latest classification decisions and changes made to the ONS Public Sector Classification Guide.

This regular monthly publication provides details of the latest classification decisions and changes made to the ONS Public Sector Classification Guide.

This regular monthly publication provides details of the latest classification decisions and changes made to the ONS Public Sector Classification Guide.

This regular monthly publication provides details of the latest classification decisions and changes made to the ONS Public Sector Classification Guide.

This regular monthly publication provides details of the latest classification decisions and changes made to the ONS Public Sector Classification Guide

The Public Sector Classification Guide provides a list of bodies classified in the General Government sector, and Public Financial and Public Non-Financial Corporations, within the National Accounts.

This regular monthly publication provides details of the latest classification decisions and changes made to the ONS Public Sector Classification Guide.

This regular monthly publication provides details of the latest classification decisions and changes made to the ONS Public Sector Classification Guide.

The Public Sector Classification Guide provides a list of bodies classified in the General Government sector, and Public Financial and Public Non-Financial Corporations, within the National Accounts.

This regular monthly publication provides details of the latest classification decisions and changes made to the ONS Public Sector Classification Guide.

The ONS Sector Classification Guide provides details of the classification of institutional units in the national accounts

March 2010

March 2010

September 2009

September 2009

September 2009