Summary

A presentational framework for the headline measures of Public Sector Finance Statistics (net borrowing net cash requirement and net debt) is explained in this release. This includes the reasons for changes in net borrowing (deficit) and debt.

Publications

• Public sector finances, UK: March 2024

  How the relationship between UK public sector monthly income and expenditure leads to changes in deficit and debt.

• Recent and upcoming changes to public sector finance statistics: March 2024

  Includes implications of the 2024 Spring Budget for public sector finance statistics, data updates to public sector finance statistics, and classification announcements.

Data

• Public sector finances summary tables: Appendix M

  The latest public sector net borrowing by sub-sector and a summary of central government receipts and expenditure data.

• General government annual expenditure: ESA Table 11

  Annual UK government expenditure for general government only, broken down by function using the classification of functions of government.

• Public sector finances tables 1 to 10: Appendix A

  The data underlying the public sector finances statistical bulletin are presented in the tables PSA 1 to 10.

• Public sector finances borrowing by subsector: Appendix R

  Public sector finances analytical tables (PSAT) showing transactions related to borrowing by sub-sector. Total Managed Expenditure (TME) is also provided.

• Large impacts on public sector fiscal measures excluding banking groups: Appendix B

  Large events that affect current public sector net borrowing excluding public sector banks (PSNB ex), and public sector net debt excluding public sector banks (PSND ex) from the period May 2000 onwards. Impacts are shown for the components of public sector net borrowing, net cash requirement and net debt.

• Public sector net cash requirement: Appendix S

  Public Sector Financial data showing net cash requirement and debt components by sub-sector (central government, local government and public corporations).

• Local government annual expenditure: ESA Table 11

  Annual UK government expenditure for local government only, broken down by function using the classification of functions of government.

• Public sector finances revisions analysis: Appendix P

  Revisions analysis for UK public sector statistics. Records monthly borrowing data from first and subsequent publications, illustrating bias to early estimates.

• Public sector finance records tables: Appendix Q

  Presents a breakdown of records for borrowing, receipts and expenditure, on a monthly, year-to-date and financial year basis. 

• Public sector balances sheet tables: Appendix N

  A reconciliation of the latest public sector balance sheet measures.

• Public sector current receipts: Appendix D

  A breakdown of UK public sector income by latest month, financial year-to-date and full financial year, with comparisons with the same period in the previous financial year.

Contact details

About the data