Figure 3: Current price expenditure series used in the calculation of adult social care inputs, previously published and new series
UK, 1997 to 2016
Source: Office for National Statistics
Current price expenditure for the new series has been converted to a calendar year basis to make it comparable with expenditure data used in the previously published series.
Figures include Value Added Tax (VAT) and National Non-Domestic Rates (NNDR), paid by local authorities in the course of providing ASC. While LAs own accounts exclude the cost of these taxes as they are reimbursed by HMRC, VAT and NNDR are added back into expenditure data used in the national accounts in order to measure final consumption expenditure on a comparable basis with other sectors of the economy.