Economic data
Economic and Functional Analysis
Functional Analysis
The public spending by function series is based on the expenditure on services (TES) framework.
The TES aggregate is allocated to functions, which are consistent with United Nations Classification Of the Functions Of Government (COFOG, opens in new window).
The following document details the UN COFOG definitions, together with:
- the COFOG tags used by HM Treasury and other central government departments on the COINS database;
- additional guidance provided by the Eurostat COFOG task force regarding particular case studies; and
- the ISCED97 definitions for education in the UK.
Public sector expenditure analyses by function in chapter 4 present government spending trends over a longer time period than other parts of PESA.
Data is adjusted so that figures for historical outturn years are based on current definitions. In addition, the historical time series is presented in real terms and as expenditure per head.
PESA also shows the functional split of departmental expenditure as well as a further breakdown of TES into sub-functional categories in the tables of chapter 5.
Economic Categories Within TES
The economic significance of public spending depends on its nature; firstly whether it is current or capital, but also whether it is, for example, a transfer payment or expenditure on goods and services.
In the TES framework, expenditure is divided between current and capital.
- Current expenditure - this covers recurring spending on items such as pay, benefits and the purchase of goods and services.
- Capital expenditure - this covers the acquisition of assets such as land, buildings, vehicles and machinery; single use military equipment such as tanks and fighter aircraft; and net lending to the private sector and abroad.
A more detailed description of the economic categories, highlighting the differences between those shown in the expenditure on services and budgeting frameworks, can be found here.
Data
Functional and economic analysis data are published annually in chapters 4 to 8 of PESA.
Chapter 4
Chapter 5 of Public Expenditure Statistical Analyses contains TES data broken down by economic category for the public sector as a whole.
Chapter 5
- Chapter 5 Public sector expenditure by function, sub-function and economic category (PDF 112KB)
- Chapter 5 tables (Excel 52KB)
Chapters 6, 7 and 8 contain data for the central government, local government and public corporation sectors respectively.
Chapter 6
Chapter 7
Chapter 8
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