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: April 2019

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

Data

• Impact of the reclassification of housing associations into the public sector: Appendix E

  Impact of the reclassification of housing associations into the public sector for England and devolved administrations of Northern Ireland, Scotland and Wales. Financial year ending March 2009 to present.

• Public sector finances revisions analysis on main fiscal aggregates: Appendix C

  Revisions analysis for central government receipts, expenditure, net borrowing and net cash requirement statistics for the UK over the last five years.

• Public sector finances time series

  Time series data for public sector finances and important fiscal aggregates, based on the new European System of Accounts 2010: ESA10 framework.

• 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.

• 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.

• Revisions to the first reported estimate of public sector net borrowing: Appendix F

  Summarises revisions to the first estimate of UK public sector borrowing (excluding public sector banks) by sub-sector for the last six financial years. Revisions are shown at 6 and 12 months after year end.

• 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.

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About the data