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O|xѼC^ WZ]wŃUlu}129-Y$]wƥO%kbvє̧_QE`tQ@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@Q@""[x&}\n@=T"[x&} m "xkQgrBl !jggĘܙ4[[[XFl,R Ͼy3e3"-T:2̮>~ݏC͋ce;gvG ٯ/)}J>>zP~|}'vʬwO[[hJjdZa4L`RW;H:7iEq/۲6} 'RՃvM=%h2L+jP>]DQ@G~ִ3`KҢݛAcKDnEq?.VztV-Dl&vdNemgU|QLيdǴ))0[Cf2m0W@5սb_ePO:e~U~w{3WuSHkܐcNm0\yRa+ux6:u{Ԧ&&?|$zOq;.zR¼ zk='-]ncxNBC xmim3C !`95ߓV8xһ ٠wVC'l% ]@]6ziEP=crWԱLn KB%{%V'$ĞNJ/g {kW>yem*3Kgw]L<.2x.s]ciy1+S AA@A@   7Former Advisory NDPB that had been established in 1978 to advise government on land, property and development issues. It was abolished in 2003.Former Executive Agency of the Department for Work and Pensions (DWP). Its functions transferred to the Valuation Office Agency on 1 April 2009.Lease Conferences LtdClassification applies fromINational Advisory Council for the Employment of People with Disabilities 0Library and Information Services Council (Wales)Pesticides Residue CommitteeEstablished 2001.!Legal Services Consultative PanelEday AerodromeEnniskillen AerodromeGlenforsa AerodromePrivy Council OfficeGReclassified from local government to central government from 01/04/01Government Actuary's Department#Financial Reporting Advisory Board Established April 1996The Scottish Further and Higher Education Funding Council was established on 3 October 2005 by the Further and Higher Education (Scotland) Act 2005, replacing the Scottish Further Education Funding Council (SFEFC) and the Scottish Higher Education Funding Council (SHEFC).(South West of England Development Agency6To be subsumed within the Financial Services AuthorityNIA: DE NIA: DHSSPS2Northern Ireland Assembly: Department of EducationAlthough actually a financial institution, all transactions are government-backed and hence recorded as government transactions since 1986q1.'Agricultural Wages Committees for Wales+Greater Manchester Waste Disposal AuthorityRural Payments AgencyYorkshire ForwardDirect Service OrganisationsDistrict CouncilsDominican PlaygroupMedical Appeals Tribunal,Museum of Science and Industry in ManchesterAngel Train Contracts!Became British Forces Post Office9Specialist Advisory Committee on Antimicrobial Resistance0National Specialist Commissioning Advisory GroupNational Youth Agency$Natural Environment Research CouncilNatural History Museum-Commissioners of Taxes for the City of London&Local Authority Bus and Tram CompaniesRoyal Bank of Scotland plc, The8Industrial Research and Technology Unit (Advisory Board)On April 1st 2007 three new ALMOs took over from the six that previously managed council housing in the city, with Leeds North West Homes Ltd being replaced by West North West Homes Leeds.On April 1st 2007 three new ALMOs took over from the six that previously managed council housing in the city, with parts of Leeds South East Homes Ltd being replaced by East North East Homes Leeds and the remainder by Aire Valley Homes Leeds.%Lloyds Banking Group plc subsidiaries-Royal Bank of Scotland Group plc subsidiariesThe group was reclassified from the private to the public sector from 13th October 2008. Relevant subsidiaries will be listed here.-Advisory Committee on Breast Cancer ScreeningSwansea Action Partnership 0Former Central Government (some quasi-corporate)Parades CommissionFinancial Reporting CouncilNorthern Ireland Police FundManchester (Barton) AerodromeNorth Connel (Oban) AerodromeNorth Ronaldsay AerodromePapa Westray AerodromePlymouth (Roborough) AerodromeSanday AerodromeShoreham AerodromeSouthport (Birkdale) AerodromeStronsay AerodromeSunderland (Unsworth) Aerodrome#Swansea (Fairwood Common) AerodromeTingwall AerodromeAge Concern Wiltshire Consignia plcPartnerships UKGranite Mortgages 01-1 plcGranite Mortgages 01-2 plcGranite Mortgages 02-1 plcGranite Mortgages 02-2 plcGranite Mortgages 03-1 plcGranite Mortgages 03-2 plcGranite Mortgages 03-3 plcGranite Mortgages 04-1 plcGranite Mortgages 04-2 plcGranite Mortgages 04-3 plcKielder Property Management LtdMNE Ltd.Northern Rock Estates Ltd.Northern Rock Homes Ltd.Northern Rock Properties Ltd.2National Heritage Memorial Fund Investment Account%Insolvency Service Investment Account$Marine and Aviation (War Risks) FundBlackpool Operating Company LtdBlackpool Town Centre Forum LtdBognor Regis Ltd !Scottish Crime Prevention Council Scottish Crop Research InstituteScottish Education Department(Merseyside Passenger Transport ExecutiveQSouth Yorkshire Passenger Transport Executive - trading as Travel South YorkshireBainsdown Ltd Direct Rail Services Ltd#East Midlands International AirportLondon Bus Services LtdLondon Buses LtdLondon River Services LtdLondon Transport MuseumN.I.R Leasing LimitedN.I.R Travel Limited%Northern Ireland Railways Company Ltd2Northern Ireland Transport Holding Company (NITHC)Ringway Handling Services Ltd Ringway Handling Limited Worknorth LtdWorknorth 11 LtdMA Manchester AirportNITHCLCR.Renames as Ascham Homes Ltd from February 2004&Northern Ireland Fire and Rescue Board,Fire and Rescue Services (England and Wales)'Joint Fire and Rescue Boards (Scotland)Olympic Park Legacy Company5Previously known as Health and Social Services Trusts$Belfast Health and Social Care Trust*South Eastern Health and Social Care Trust%Southern Health and Social Care Trust%Northern Health and Social Care Trust$Western Health and Social Care TrustDNorthern Ireland Ambulance Service Health and Social Care Trust, The[Health and Social Care Regulation and Quality Improvement Authority (Northern Ireland), The8Regional Health and Social Care Board (Northern Ireland)=Regional Health and Social Care Board (Northern Ireland), TheORegional Agency for Public Health and Social Well-being (Northern Ireland), The)Patient Client Council (Northern Ireland):Regional Business Services Organisation (Northern Ireland)'Regional Business Services Organisation=Office of Her Majesty's Chief Inspector of Schools in EnglandOn April 1st 2007 three new ALMOs took over from the six that previously managed council housing in the city, with Leeds South Homes Ltd being replaced by Aire Valley Homes Leeds./Advisory Committee on Design Quality in the NHS$Water Regulations Advisory CommitteeChild Care Law Review Body9Committee on Medical Aspects of Food and Nutrition Policy<Committee on Medical Aspects of Radiation in the EnvironmentUCommittee on Mutagenicity of Chemicals in Food, Consumer Products and the EnvironmentStatistics Advisory CommitteeStatute Law Committee=Tyne and Wear Passenger Transport Executive - (s PTE) - NexusNScottish Further & Higher Education Funding Council (Scottish Funding Council)OTube Lines (Holdings) Ltd (including Tube Lines Ltd and Tube Lines Finance Plc)APreviously known as National Weights and Measurements Laboratory.,National Weights and Measurements LaboratoryYSouth Yorkshire Passenger Transport Executive - (s PTE) trading as Travel South YorkshireHistoric Royal Palaces TrustStrategic Investment BoardReclassified 96 q3 from PCUrban Development Corporations Sub-CategoryDETRDCMSDTISECOIDFIDMAFFMoDHODfEEDHNAWLCDDfIDDSSCONIOFCOHousing Corporation (The)Dunstaffnage Marine Laboratory+Local Government Residuary Body, (England) @Renamed British Educational Communications and Technology AgencyScottish Child-Care Board 1Scottish Advisory Committee on Distinction AwardsARenamed Office of the Information Commissioner on 30 January 2001National Health Service EstatesBristol AirportBritish Film CommissionCrown Prosecution Service#Customer Service Committees (OFWAT)Dairy Produce Quota TribunalWound up in September 2000"Sustainable Development Commission'Local Government Commission for EnglandInvestigatory Powers TribunalMisuse of Drugs Advisory BoardMFormerly a component of the disbanded Centre for Marine and Coastal Sciences!Standards Commission for Scotland'Subsumed within the Equality CommissionWelsh Consumer Council (WCC),Human Fertilisation and Embryology Authority!Immigration Appellate AuthoritiesImperial War MuseumBCeased to exist. Replaced by Healthcare Commission on 1 April 2004Metropolitan Police Committee"Leasehold Advisory Service (LEASE)LEASE Conferences LtdHouses of Parliament Housing for WalesNIA: DRD< (Replaced by the Strategic Rail Authority%Office of Gas and Electricity MarketsDornoch AerodromeFinancial Ombudsman Service Financial Ombudsman Service Ltd.)National Research Development Corporation7Particle Physics and Astronomy Research Council (PPARC)/SITPRO Limited (Simpler Trade Procedures Board)1Police Information Technology Organisation (PITO)'National Museums and Galleries of WalesuEstablished in 1981. Previously classified as PC, but reclassified to CG (with effect from inception) in January 2006#Nuneaton and Bedworth Leisure Trust!Northern Housing Consortium (NHC):Advisory Committees on General Commissioners of Income TaxAdvisory Group on HepatitisS.121S.1311S.11001S.12501S.1313S.12301?Merged with Coastguard to become Maritime and Coastguard AgencyEducation Action Fora!Tayside Contracts Joint Committee3South Wales Region Electricity Consumers CommitteeBegan in October 19611Reviewing Committee on the Export of Works of Art Rivers Agency (Northern Ireland)!Scottish Agricultural Wages BoardScottish Arts Council!Regional Flood Defence Committees%Kirklees Metropolitan Borough CouncilBorough of PooleSheffield City CouncilSouth Lakeland District CouncilStockton CouncilBlackpool Coastal Housing LtdBlackpool Borough CouncilCharnwood Borough Council#Charnwood Neighbourhood Housing LtdEaling Homes Ltd"Local Learning and Skills Councils.Warwick Technology Park Management Company Ltd@British Educational Communications and Technology Agency (BECTA)Housing Benefit Review Boards Burghead Port Burry Port Campbeltown PortHealthcare Commission+Pembrokeshire Coast National Park Authority+Welsh Industrial Development Advisory Board-Wine Standards Board of the Vintners' Company%BBC do Brazil Limitada (Brazil) (sWS);Advisory Committee on Consumer Products and the EnvironmentScottish Record Office2Now known As Crossrail Limited and has moved to LGCross London Rail Links Ltd)Development Initiative for Slough Housing5Flamborough (North Sea Landing) Harbour CommissionersHope Cove Harbour CommissionersOrford Town Trustees Port IsaacRiver Yealm Harbour Authority'Saundersfoot Port & Haven Commissioners3Northern Ireland Consumer Committee for ElectricityDfTDepartment for TransportODPM#Office of the Deputy Prime Minister%Drainage Council for Northern IrelandDuke of York s Military SchoolHopetoun Quay Ltd - (a BWB)"Advisory Council on Public Records'Advisory Council on the Misuse of Drugs.Macaulay Research and Consultancy Services Ltd*Macaulay Research and Consultancy ServicesHMRCNICSNorthern Ireland Courts ServiceJOJudicial OfficeiCeased to exist in April 2006, merged with other bodies to form the Serious Organised Crime Agency (SOCA)A sub-committee of the National Consumer Council, ceased to exist in April 2008 when the National Consumer Council merged with energywatch and postwatch to form Consumer Focus.*Northern Ireland Postal Services CommitteeEstablished April 1996. The land, assets and staff of the NI Water Service were transferred to Northern Ireland Water Limited on 1 April 2007.Regional Aggregation Bodies were set up by Government to negotiate deal for broadband on behalf of public facilities, with one set up in each of the English Government regions. The last body ceased to exist in May 2011, most of the other bodies ceased to exist between 2006-2009.DFEE9Renamed as the National Measurement Office in April 2009.Former Advisory NDPB, replaced by Better Regulation Commission (BRC) on 1st January 2006, which itself was abolished in January 2008.fFormer Advisory NDPB that has been abolished under the Natural England and Rural Communities Act 2006.SBegan in December 1985 and replaced British National Oil Corporation in March(1986)3Previously known as Scottish Office Pensions AgencyForth Road Bridge Joint BoardFurness Enterprise LtdGlobe Enterprises Ltd-General Teaching Council for Northern IrelandVoluntary Controlled Schools3Foundation Schools (and Foundation Special Schools)Former Local Government(Charity Commission for England and Wales/There are 47 Local Learning and Skills CouncilsScottish WaterCarmarthen PortCart River Port (Paisley) Disbanded(Scottish Agricultural Consultative PanelRural Development CommissionCollege of ArmsJDisbanded in 1977 and replaced by the Industrial Injuries Advisory CouncilWales Audit OfficeNorthern Ireland Water Service-London Thames Gateway Development CorporationEstablished July 2004Intervention Board Investors in People UK (IipUK)"Microbiological Research Authority]Advisory Committees on Justices of the Peace in Lancashire, Greater Manchester and Merseyside:Sianel Pedwar Cymru (S4C) (Welsh Fourth Channel Authority)&Black Country Development Corporation Advisory Committee for Wales3Advisory Committee on National Health Service DrugsFood Standards Agency%Northern Ireland Child Support AgencyVAT and Duties TribunalUlster Museum !Ulster Folk and Transport Museum "Treasury Trove Reviewing Committee Tai CymruSupreme Court Rule Committee Wound up in June 1998(Supported Employment Consultative GroupsCharities Advisory CommitteeChequers TrustChild Support AgencyCivil Aviation Authority (CAA)+National Air Traffic Services Ltd - (s CAA)3Equal Opportunities Commission for Northern IrelandXReclassified 1996q2 from CG. Succeeded by NI Driver and Vehicle Agency on 1 April 2007. The DVA was created by the merger of Driver and Vehicle Licensing Northern Ireland (DVLNI) and the Driver & Vehicle Testing Agency (DVTA), and came into existence on 1 April 2007. NI: DoE!Children s Commissioner for Wales-Established through Care Standards Act 2000.Gaming Board for Great Britain Gene Therapy Advisory Committee-General Consumer Council for Northern Ireland>Northern Ireland Assembly: Department for Regional Development!East of England International Ltd!National Museum of the Royal NavyMODPatient Client Council(Sold to Bridgepoint Capital in May 2007./Northern Ireland Statistics and Research Agency!Partnership Fund Assessment PanelSmall Business ServiceDNorthern Ireland Local Government Officer s Superannuation CommitteeNorthern Ireland OfficeStatistics Commission1Occupational Pensions Regulatory Authority (Opra)Sea Fisheries Committees in England were dissolved on 31 March 2011 and replaced by Inshore Fishery and Conservation Authorities. Sea Fisheries Committees in Wales had been integrated into the Welsh Assembly Government from 1 April 2010Fire and Civil Defence Authorities were replaced by Fire and Rescue Authorities following the passage of the Fire and Rescue Services Act from 1st October 2004./Fire and Rescue Authorities (England and Wales) Equality 2025mEstablished in December 2006 to provide strategic advice to government on issues that affect disabled people.Established November 20008Inshore Fisheries and Conservation Authorities (England)_Integrated Transport Authorities replaced Passenger Transport Authorities from 9 February 2009.Inshore Fisheries and Conservation Authorities were established from 1 April 2011 and replaced Sea Fisheries Committees in England. Local Partnerships LLPMarine ScotlandCowal Ferries LtdScottish Futures Trust Ltd/Public Private Partnerships Programme Ltd (4ps)David MacBrayne HR (UK) LtdNorthlink Ferries Ltd/Royal Docks Management Authority Ltd - (s LDA) Caledonian MacBrayne Ltd.Department of Energy and Climate Change (DECC)QReplaced the Occupational Pensions Regulatory Authority (OPRA) from 6 April 2005.Milk Development Council (MDC),About the Public Sector Classification Guide%Department for Constitutional Affairs Useful LinksN.B. Due to changes in the machinery of government and differences in when these pub< lications are compiled there are some differences between the bodies listed in these publications and the Public Sector Classification Guide.Took over from the Lord Chancellor's Department in 2003, DCA was itself abolished and replaced by the Ministry of Justice in May 2007.+Department for Constitutional Affairs (DCA)4Department for Children, Schools and Families (DCSF))Department for Education and Skills (DES)7Department for Innovation, Universities & Skills (DIUS)>Department for Business, Enterprise & Regulatory Reform (BERR)ADepartment for Transport, Local Government and the Regions (DTLR)&Department of Trade and Industry (DTI)9Department of Transport, Local Government and the Regions1Advisory Council on National Records and ArchivesThis body replaced the Advisory Council on Public Records and the Historical Manuscripts Commission when the two bodies were merged together in April 2004Judicial Office (JO)jCreated in 2006 to support the work of the judiciary - it took over functions from the Ministry of JusticeJudicial CollegeOffice for Legal Complaints*Created under the Legal Services Act 2007.Office for Judicial Complaints7Part of the Ministry of Justice, created in April 2006.Public Guardian BoardIEstablished in October 2007, as a result of the Mental Capacity Act 2005.;Office of the Scottish Parliamentary Standards CommissionerYReplaced in April 2011 by the Commission for Ethical Standards in Public Life in Scotland3Office of the Chief Investigating Office (Scotland)Supreme Court, theNon-Ministerial DepartmentRegional AssembliesRegional Assemblies (England)Created for the 9 English Regions under the Regional Development Agencies Act 1998, they were intended to become elected assemblies, but this only came to pass in London (The Greater London Authority) - they were all abolished between 2008-2010.3National Health Service Foundation Trusts (England)(National Health Service Trusts (England)ANHS Board Endowment Funds (Scotland) - aka Scottish NHS CharitiesEn bloc classification for 14 bodies that have charitable status and whose governance is controlled by NHS Boards in Scotland. Classification added to the guide October 2011.*Her Majesty's Courts and Tribunals ServiceHer Majesty's Court ServicedCreated in April 2011 following the merger of Her Majesty's Court Service and the Tribunals Service.Former Executive Agency. Merged with the Tribunals Service in April 2011 to form Her Majesty's Courts and Tribunals Service in April 2011.Tribunals Service, theFormer Executive Agency. Merged with Her Majesty's Courts Service in April 2011 to form Her Majesty's Courts and Tribunals Service in April 2011.A commercial subsidiary of Plymouth Marine Laboratory. Reclassified as a Private Non-Financial Corporation following the reclassification of its parent as an NPISH body in October 2011. Family Procedure Rules Committee'Accountant General of the Senior CourtsuPrior to the creation of the Supreme Court in 2009, this post was called the Accountant General of the Supreme Court.@Children and Family Court Advisory and Support Service (CAFCASS),Also known as the Local Government Ombudsman DCLG / Welsh Assembly GovernmentValuation Office AgencyBRB (Residuary) LtdIncorporated in March 1996 as part of the rail privatisation process, it became the responsibility of the Strategic Rail Authority (SRA) in 2001, then BRB (Residuary) Ltd in 2005 following the SRA's abolition.DoA LtdQAbolished and replaced by the Department of Constitutional Affairs (DCA) in 2003.(Former Advisory NDPB, abolished in 2003.7Former Advisory NDPB, it ceased to exist in April 2005.Former Advisory NDPB - merged with the Historical Manuscripts Commission in April 2004 to form the Advisory Council on National Records and ArchivesFormer Executive Agency - replaced by Her Majesty's Court Service in April 2005, which took over responsibility for crown and magistrates courts (prior to 2005, Magistrates Courts were administered by Magistrates Courts Committee, part of Local Government.^Former Advisory NDPB and predecessor of the Strategic Investment Board. Abolished during 2000.yReplaced by the Asylum and Immigration Tribunal in 2005, which is now part of Her Majesty's Courts and Tribunals Service.Court Service, the-Former Advisory NDPB. Abolished in June 2008.1Former Advisory NDPB - abolished in October 2004.-Former Advisory NDPB, abolished in June 2010.Former Executive NDPB set up in 2006. It closed as an NDPB in April 2011, and its duties were taken over by a private sector company called the Consortium for Purchasing and Distribution LtdFirebuyFormer Executive NDPB. Ceased to exist on 1 April 2008. Merged with Postwatch and the National Consumer Council to form Consumer Focus./Former Executive NDPB, established 1 April 2004uFormer Executive NDPB. Ceased to exist on 1 April 2008. Merged with Postwatch and energywatch to form Consumer Focus.dFormer Executive NDPB, which was replaced by the National Policing Improvement Agency in April 2007.Formerly an Former Executive NDPB, The Scottish Arts Council was abolished under the Public Services Reform (Scotland) Act 2010, and it and Scottish Screen were replaced by a new entity called Creative Scotland.dFormer Executive NDPB. Companies House records shown that SITPRO Ltd was dissolved on 12 April 2011.fFormer Executive NDPB. The Food Standards Agency has now taken over all responsibility for the board.Former Executive AgencyqFormed in 2000 as an Former Executive Agency of the Department of Health. The body ceased to exist in March 2010.7Patent Office (t/a The UK Intellectual Property Office)%Independent Housing Ombudsman Limited=Previously classified as a Private Non-financial corporation.Diceform Ltd - (s Remploy Ltd)Orkney Harbour CommissionersOsel Enterprises Ltd4Agriculture and Environment Biotechnology CommissionDarwin Advisory Committee3Government-Industry Forum on non-food uses of cropsNorthern Ireland Trust Ports2Each Special Health Authority is listed separatelyWelsh Blood Service!Dissolved on the 9 November 2001.Citybus Ltd - (s NITHC)Aire Valley Homes LeedsEast North East Homes LeedsWest North West Homes LeedsOn April 1st 2007 three new ALMOs took over from the six that previously managed council housing in the city, with Leeds North East Homes Ltd being replaced by East North East Homes Leeds.Radiocommunications AgencyDTLR East of Scotland Water AuthorityFire Service College,Spongiform Encephalopathy Advisory CommitteeBritish LibraryBritish MuseumSecurity Industry AuthorityRoyal Marines MuseumRoyal Naval Museum Bristol PortCReplaced with the Scientific Advisory Committee on Nutrition (SACN)4Clothing and Allied Products Industry Training BoardVoluntary Action BarnsleyVoluntary Action Camden&Honorary Investment Advisory CommitteeSet up in 2001Crown Estate Paving CommissionEstablished April 2001Natural England,National Museums and Galleries on MerseysideNational Portrait Gallery%Baileyfield Switch and Crossing WorksSold on the 23/06/95PNorthern Ireland Assembly: Department of Health, Social Services & Public Safety NIA: DETINorthern Rock plc Disbanded DAdvisory Committee of the Therapeutic Professions Allied to Medicine(Each Training Board is listed separately'Replaced the Scottish Examination BoardNational Forest CompanyNational Galleries of ScotlandNational Gallery,National Health Service Litigation AuthorityManchester Airport plcCommission for the New TownsAycliffe - (s NTC)Basildon - (s NTC)Bracknell - (s NTC)Central Lancashire - (s NTC)Financial Services AuthorityScottish Screen was abolished under the Public Services Reform (Scotland) Act 2010, and it and the Scottish Arts Council were effectively merged to form a new entity called Creative Scotland.FCommittee for Monitoring Agreements On Tobacco Advertising Sponsorship,Committee of Investigation for Great Britain#Committee on Agricultural ValuationHMT/Joint Committee on < Vaccination and ImmunisationJudicial Studies Board4Justices of the Peace Advisory Committees (Scotland)Know How Fund Advisory Board&Laboratory Services Advisory CommitteeLabour Relations Agency#Land Registers of Northern Ireland 0Northern Ireland Authority for Energy Regulation%Agricultural Land Tribunals (England)Closed on 26 November 1999General Social Care Council*Scottish Further Education Funding CouncilEstablished 99 q2*Clothing and Industry Training Boards (NI)XCommittee on Carcinogenicity of Chemicals in Food, Consumer Products and the EnvironmentVehicle Certification AgencyVeterinary Laboratories AgencyLeeds Port - (s BWB)Buying Agency, TheFilmFour Ltd - (s C4)"Channel Four Learning Ltd - (s C4)-BBC Radiocom (Slovakia) Ltd [Slovakia] (s WS)British Shipbuilders&Defence Evaluation and Research AgencyEnglish PartnershipsS4C Zoos ForumWelsh Dental Committee'Individual Boards are listed separatelyBank of Scotland plc"BBC Magazines Inc. [USA] (s BBCW) /Multimedia Ventures Ltd (50%) (sWS) (Associate)6Ascension Island Personnel Ltd (50%) (sWS) (Associate)Partnerships for Schools4Her Majesty's Crown Prosecution Service Inspectorate3Council for Nature Conservation and the Countryside"Council for Science and Technology$Industrial Injuries Advisory Council-BBC Worldwide (France) SARL [France] (s BBCW)/BBC Worldwide (Germany) GMBH [Germany] (s BBCW)%RAF Signals Engineering Establishment!RAF Training Group Defence AgencyRadio AuthorityInland Drainage BoardsLondon Transport Museum (s.TfL)"Victoria Coach Station Ltd (s.TfL)Northern Ireland Prison ServiceBNorthern Ireland Assembly: Department of Culture, Arts and Leisure NHS Bodies Other NDPBs NIA: DHFETENIA: DoENIA: DEDefence Animal CentreDefence Bills Agency%Defence, Clothing and Textiles AgencyDefence Codification AgencyDefence Dental Agency(Defence Intelligence and Security AgencyHCeased to exist on the 1st April 2000. Also known as IT Services Agency.*Office of the Secretary of State for WalesCO:CBCountryside Agency East Midlands Development Agency%South East England Development AgencyThe Attorney General's Office Wales Office-Abolished in May 2002 and absorbed in to ODPM$ODPM was renamed in May 2006 as DCLG'Nuclear Liabilities Fund Trust Company "Armagh Observatory and PlanetariumOffice of TelecommunicationsAdult Learning InspectoratePhillips Port (Caithness)Pittenweem PortPort Nahaven (Islay)Portree (Port)Portsmouth Port Ramsgate Port&Department of Culture, Media and Sport<Northern Ireland Assembly: Department for Social DevelopmentNIA: DSDNIA:DSDBegan in April 1974 Reclassified April 1996 from LAReclassified 1999q2 from CG)Health and Personal Social Services NDPBs(Rent Assessment Panel (Northern Ireland))Northern Ireland Housing Executive (NIHE) NIA: OREGJNorthern Ireland Assembly: Office of the Regulation of Electricity and GasLaw Commission3Law Reform Advisory Committee for Northern Ireland Theatres TrustTreasure Valuation Committee&West Midlands Life Cultural Consortium5South Western Region Electricity Consumers Committee$Southern Education and Library BoardAssembly Sponsored Public Body Tribunal ASPB;Administration of Radioactive Substances Advisory Committee>Commissioner for Protection against Unlawful Industrial Action2Commissioner for the Rights of Trade Union MembersNILO/Department for Communities and Local Government Westray PortTransport TribunalSkelmersdale - (s NTC)Stevenage - (s NTC)Telford - (s NTC)Marine Management Organisation.Former Executive Agency, disbanded April 2007.<Former Executive NDPB, this ceased trading on 31 March 2010.-Former Advisory NDPB. Wound up during 2006-7.'Nuclear Decommissioning Authority (NDA)GFormer Advisory NDPB, Established in 1997, but disbanded during 2003-4.Former Advisory NDPB, replaced in 2002-3 by a body called the Intellectual Property Advisory Committee. This body was itself replaced by the Strategic Advisory Board for Intellectual Property (SABIP) in June 2008, before it ceased to exist, absorbed into the Patent Office, in July 2010.6Former Executive NDPB, this body closed during 2005-6.7Former Advisory NDPB, this was closed in December 2003.5Former Advisory NDPB, this body closed in April 2005.Former Executive NDPB, dissolved on 31 March 2008 under the Pig Production Development Committee (Winding up) Order (Northern Ireland) 2007.?Standing Committee on Postgraduate Medical and Dental EducationWound up in February 19992Standing Advisory Commission on Human Rights (NI) Newport Transport LtdhReplaced East of Scotland Water, North of Scotland Water and West of Scotland Water from 1st April 2002.-Replaced with Scottish Water 1st April 2002. F(i) UK Incorporated institutions authorised under the Banking Act 1987British Energy"State Hospitals Board for Scotland/Midlands Region Electricity Consumers CommitteeMilitary Survey9Construction Industry Advisory Council (Northern Ireland)!Local Government Data Unit Wales Local Government Data Unit WalesLondon Bus Services Ltd (s.TfL)London Buses Ltd (s.TfL)!London River Services Ltd (s.TfL)Worknorth 11 Ltd (s MA)Halton Borough TransportAdvantage - West MidlandsOFTEL;Social Services Inspectorate for Wales Advisory Group (WO) Airport Petroleum Ltd (s MA) London Waste and Recycling BoardDEstablished in July 2008 from the Greater London Authority Act 2007.$Came into operation from April 2009.Established November 2009.'Revenue and Customs Prosecutions OfficeEstablished as a Trading Fund April 2002. Merged with Defence Aviation Repair Agency on 1 April 2008 to form the Defence Support Group.Reclassified 1 April 01. Previously known as Naval Aircraft Repair Organisation. Merged with The Army Base Repair Organisation on 1 April 2008 to form the Defence Support Group.The Army Base Repair Organisation merged with Defence Aviation Repair Agency on 1 April 2008 to form the Defence Support Group.'Established under The Scotland Act 1998'Electricity Producers Insurance Co. Ltd&Museums Libraries and Archives CouncilCeased to exist in March 2005.#Saundersfoot Harbour Commissioners Established 97 q2 Welsh Health Promotion Authority1Eastern Health and Personal Social Services Board8Welsh Committee for Professional Development of PharmacyFirearms Consultative Committee!Scottish Information CommissionerThe Equal Opportunities Commission merged with the Commission for Racial Equality and the Disability Rights Commission to form a new Equality and Human Rights Commission in October 2007.kThis decision is based on new information and amends the previous decision to classify to the NPISH sector. RM Museum LtdMPreviously known as Welsh Committee for Postgraduate Pharmaceutical Education+Previously known as Welsh Optical Committee-Office of Gas and Electricity Markets (OFGEM)Department for National SavingsDepartment of Health:Advisory Committee on Sites of Special Scientific Interest Poisons Board (Northern Ireland)?Wound up when the Disability Rights Commission was put in placeWelsh Venture Capital)Social Security Agency (Northern Ireland)Meteorological Office NHS Estates "North of Scotland Water Authority 2Office of the Commissioner for Public Appointments+Scottish Council for Educational Technology"Export Guarantees Advisory CouncilExtra Parliamentary PanelArchitectural Heritage Fund#Race Education and Employment ForumAppeals Service/Government Purchasing Agency (Northern Ireland)Talacave Action Group Talklight LtdTamar Science Park LtdScottish Natural HeritageScottish Prison Service"Scottish Qualifications Authority Stirling Business Centre LtdRDisbanded on 1 April 2000. Replaced by The Museums, Libraries and Archives Council<Office of Qualifications and Examinations Regulator (Ofqual)QCA'Qualifications and Curriculum Authority< Established April 2008&Apple and Pear Research Council (APRC)Kirklees Community Association#Kirklees Henry Boot Partnership LtdKirklees Media Centre Kirklees Stadium Development Ltd&Remainder of shares owned by DiscoveryBirmingham Heartlands UDCWound up 31/03/98Caernarvon Harbour Trustees0CADCAM Applications Training and Support Limited Camden ITECCamden Mediation Service1Persons Hearing Consumer Credit Licensing Appeals$Persons Hearing Estate Agents AppealStranraer PortStromness PortSullom Voe Port&Public Health Laboratory Service Board5Commission for Architecture and the Built Environment#Newcastle International Airport LtdNorwich Airport LtdS4C Masnachol Cyf - (s S4C)Houses of ParliamentSwindon Octobus LtdGreater Manchester Sites Ltd$Greater Nottingham Rapid Transit LtdArbroath Harbour National Health Service TribunalFoyle Fisheries CommissionFife Regional Council Harbour!Grampian Regional Council Harbour!Highland Regional Council HarbourIWest Midlands Passenger Transport Executive (trading as Centro) - (s PTE)6West Yorkshire Passenger Transport Executive - (s PTE)#Logistic Information Systems Agency.London Region Electricity Consumers CommitteeBristol Development Corporation"Merseyside Development Corporation!Plymouth Development Corporation Welsh Medical Committee?Welsh National Board for Nursing, Midwifery and Health Visiting%Welsh Nursing and Midwifery Committee&Manchester Airport Finance Ltd (s MA) 9Royal Military College of Science Advisory Council (RCMS) Education Transfer Council (ETC)'Advisory Committee on Work-Life BalanceFWound up on the 24 April 2000 and renamed Disability Rights Commission,Arms Length Management Organisations (ALMOs)Belgrade Theatre+General Register Office for Scotland (GROS)&Scottish Environment Protection Agency Department for Work and PensionsMeat Hygiene Service Advisory Committee on PackagingLloyds Banking Group plc Royal Bank of Scotland Group plcG(ii) European Authorised Institutions entitled to establish UK branches8National Savings Bank (Ordinary and Investment accounts)On April 1st 2007 three new ALMOs took over from the six that previously managed council housing in the city, with Leeds West Homes Ltd being replaced by West North West Homes Leeds.)Northern Ireland Higher Education CouncilUK Debt Management OfficeISucceeded by the UK Commission for Employment and Skills on 1 April 2008.pDissolved through the provisions of the Agriculture and Horticulture Development Board Order 2008 in April 2008.EClinical Engineering and Medical Physics Services Advisory Committee ,Clinical Imaging Services Advisory Committee One NorthEast Trinity House Lighthouse ServiceUlster American Folk ParkUlster Savings Committee%South Yorkshire Metro Ltd - (s SYPTE)GEQ3Blackpool Fylde and Wyre Society for the Blind, The$Blackpool Grand Theatre Catering Ltd"Swindon Centre for Disabled Living'Industrial Tribunals (Northern Ireland)%Equal Opportunities Commission (EOC) Exchange Equalisation AccountFood from Britain&Historic Royal Palaces Enterprises Ltd Bridport Port$Equality and Human Rights Commission"Scottish Police Services AuthorityArts Council of England Arts Council of Northern IrelandNHS Direct NHS Trust (England)Community Health CouncilsHealth Commission WalesNHS Professionals LimitedrEstablished in its current form September 1997 - Board of Trustees are all public sector, ex-officio appointments.Shetland Charitable Trust acquired a 90%, controlling stake in the business, which it acquired from Shetland Islands Council in September 2007)Renamed Lothian Buses plc in January 20006South Yorkshire Transportation Systems Ltd - (s SYPTE)Learning and Skills Council&National College for School Leadership!Commission for Health Improvement6Registrar of Occupational and Personal Pension SchemesMeat Hygiene Advisory CommitteeSold on 17/12/05.>Northern Ireland Assembly: Department of Finance and PersonnelLADLCJLord Chief JusticeDNSONorthern Ireland Commissioner for Protection Against Unlawful Industrial Action NIA: OFMDFMOffice for National Statistics !British Nuclear Fuels plc (BNFL) Social FundChamberlain of LondonMinistry of Justice mThe MOJ subsumed the entire Department for Constitutional Affairs and parts of the Home Office on 9 May 2007.Royal Observatory Greenwich1Guaranteed Export Financing Corporation (GEFCo) *Milford Haven Port AuthorityPort of Tyne Authority%Sandwich Port and Haven Commissioners)Army Base Storage and Distribution AgencyIndexCare Quality Commission$Development Awareness Working Group 0British Waterways Pension Trustees Ltd - (s BWB).Limehouse Developments Ltd (dormant) - (s BWB)Waste Disposal Beacon Waste LtdCumbria Waste Disposal Environment and Heritage ServiceBegan on 1st April 1996. Became a PC from 31 March 2001 until the 27 July 2001 when it then entered a Public Private Partnership and became a PnFC.Established September 1992Verderers of the New ForestBlyth Harbour Commissioners$Scottish Fisheries Protection AgencyScottish Further Education Unit)Scottish Higher Education Funding Council+Scottish Hospital Endowments Research TrustScottish Hospital Trust.Scottish Industrial Development Advisory BoardScottish Law CommissionScottish Legal Aid Board$Scottish Medical Practices Committee/Previously known as Immigration Appeal Tribunal/Previously known as Financial Services TribunalBRB (Residuary) Ltd.5BPE Mechanical and Electrical Engineering ConsultancyBrighton Buses Ltd-Previously Treasury Trove Reviewing CommitteeUnified Appeal TribunalBritish Board of AgrementScottish Consolidated FundConsolidated FundNational Loans FundUnclaimed Redemption Monies%Unclaimed Stock and Dividends Account*Driver and Vehicle Licensing Agency (DVLA)2Northern Health and Personal Social Services Board1Northern Ireland Blood Transfusion Service Agency0Northern Ireland Central Services Agency (NICSA)2Northern Ireland Guardian Ad Litem Agency (NIGALA)GYouth and Family Courts Lay Panel Advisory Committee (Northern Ireland)INorthern Ireland Assembly: Department of Enterprise, Trade and InvestmentHPNIA: DFP1London Docklands Development Corporation - (LDDC)"OBRIC Publications Ltd - (s LDDC) Fieldwealth Ltd - (s LDDC)The Pension Protection Fund replaced the Pensions Compensation Board (PCB) on 1 September 2005, at which point the PCB was disbanded.5Replaced by HM Revenue and Customs from 18 April 2005Her Majesty's Revenue & CustomsPlymouth Marine LaboratoryBCLIK (Central Laboratory Innovation and Knowledge Transfer Co.Ltd)\Established 1 July 1999. Succeeded by Public Services Ombudsman for Wales from 1 April 2006.#Fire Authority for Northern IrelandYorkshire Metro Ltd - (s SYPTE)Began in April 1978 Royal Mint [Replaced the Disability Appeals Tribunal and subsumed the Social Security Appeal Tribunals.4Wound up, incorporated into Welsh Development Agency.Reclassified to central government, April 2000.Reclassified to central government, April 2001Highlands & Islands EnterpriseCrossrail LimitedKXC Landowners Limited-South Yorkshire Passenger Transport Executive3Nexus (Tyne and Wear Passenger Transport Executive)Cowal Ferries Ltd commenced trading on 1 April 2007, and provides lifeline ferry services in the West of Scotland. The majority of its funding is grant funding, making it a non-market body.4Centro (West Midlands Passenger Transport Executive)Scottish Regional Transport Partnerships were established in December 2005 and classified to the Local Government sector by ONS in August 2010Homes for Islington LtdYour Homes Newcastle LtdPoole Housing Partnership LtdSheffield Homes LtdSolihull community Housing LtdSouth Lakes Housing 3jv. UKTV1 - UK Channel Management Ltd (50%) (sBBCW)Office of Rail Regulation (ORR)Hatfield - (s NTC)Union Rai< lways (South) LimitedLCR Finance plcUnion Railways (North) LimitedLCR Treasury Management Limited%Granite Mortgages 04-3 plc is a Special Purpose Vehicle used in the Northern Rock securitisation programme. Northern Rock plc was reclassified from the private to the public sector from 9 October 2007. Full details of the reclassification are available at www.statistics.gov.uk/northernrock . KSecretary of State for Scotland's Advisory Group on Sustainable DevelopmentRoyal Collection Trust Plymouth Marines Application LtdThe Learning TrustEstablished 1 August 2001 Sharpness (Gloucester) - (s BWB)bWound up in Autumn 1999. Disbanded on 31 March 2001and replaced by the Learning and Skills CouncilAAbolished in June 2009 with the responsibilities passing to BIS. Abolished in November 2000 and replaced by the Gas and Electricity Consumer Council. Previous name was Education Assets Board and was wound up on the 31st October 2000NCeased to exist from 1 September 2001. Previous name was English Tourist BoardReplaced by HM Revenue and Customs from 18 April 2005. Merged with Public Records Office to form The National Archives (2 April 2003)WAssets passed to BRB (Residuary) Ltd. Replaced the Office of Passenger Rail Franchising Salcombe PortSaltcoats Port Sanday PortScarborough PortSouth Queensferry Port Southend Port St Ives PortStonehaven PortUK Robotic Ltd - (s BNFL)British Railways Board - (BRB)New Prospect Housing Limited$Larch Plastics Ltd - (s Remploy Ltd) Tate GalleryTeacher Training Agency (TTA)Teaching as a Career Unit1Advisory Committee on Legal Education and ConductStrategic Rail Authority (SRA)Strategic Railway AuthorityHO ECGDSOEPreviously known as Business Advisory Committee on TelecommunicationsONationalised Industry (Began in January 1963 and was wound up 31 December 2000)British Transport Police (sSRA) Royal Docks Management AuthorityRDMA Ltd owns, manages and maintains marine infrastructure in east London. It is majority owned by the London Development Agency.Devon County Council]Reclassified in April 1996 from Local Government sector, it was wound up on 31December 1996, QBegan in April 1995; part of the civil aviation authority, now Central GovernmentReclassified 1999q2 from CG. Closed in October 2005 following the National Health Service Estate Management and Health Building Agency Trading Fund (Revocation) Order 2005. Previously known as Millennium Central Ltd, Dissolved 12/9/2006, confirmed on companies house websiteClassified to CG sector from 01/04/04 - previously a section of the Department of Health. Changed from a Special Health Authority to a NHS Trust from April 2007Northlink Ferries Ltd commenced trading on 1 April 2007, and provides lifeline ferry services to the Orkney and Shetland Islands. The majority of its funding is grant funding, making it a non-market body.Formerly a wholly owned subsidiary of Devon County Council, Exeter and Devon Airport Ltd was sold to Regional and City Airports (Exeter) Holdings Ltd in January 2007. David MacBrayne Ltd was formed following a restructuring of Caledonian MacBrayne Ltd, it has not passed the market test over the period since it commenced trading and has therefore been reclassified from July 2006 to the Central Government sector.Caledonian MacBrayne Ltd was restructured in 2006, the company was split into an operating company (David MacBrayne Ltd and a number of subsidiaries) and an asset management company - Caledonian Maritime Assets Ltd. Reclassified as PRnFC following acquisition of parent (BBC Broadcast) by Creative Broadcast Services in August 2005. Reclassified again in April 1996. Docklands Light Railway LtdDAbolished in April 2009 and functions transferred to Marine ScotlandzAbolished in June 2009 and functions transferred to the Northern Ireland Assembly Department of Culture, Arts and Leisure.No longer exists, privatised_Secretary of State's (Electricity) Fisheries Committee (a.k.a. Fisheries Electricity Committee)XAbolished on 1 October 2010 under section 46 of the Flood and Water Management Act 2010..Renamed as Academies by the Education Act 2002!British Broadcasting Corporation #Health and Social Services Trusts Sentencing Advisory Panel4Criminal Injuries Compensation Appeals Panel (CICAP)Advisory Council on LibrariesAviation Committee+London Pensions Fund Authority (operations)Greater London AuthorityEstablished 1 April 2002$Broadmoor Special Hospital Authority(Independent Police Complaints CommissionDReplaced by Independent Police Complaints Commission (01 April 2004)Medical Practices CommitteeMedical Research Council-Medical Workforce Standing Advisory CommitteeMedicines CommissionMental Health Act CommissionAEA Technology Was privatised in September 1996iPolice Ombudsman for Northern Ireland (Independent Commission for Police Complaints for Northern Ireland)Rolls Royce PLCQReclassified from private sector in 1971. Reclassified to private sector in 1987.2010 Rotherham Ltd&Rotherham Metropolitan Borough CouncilA1 Housing Bassetlaw LtdAscham Homes LtdAshfield District CouncilLeeds City CouncilLondon Borough of Barnet%Barnsley Metropolitan Borough Council#Bolton Metropolitan Borough CouncilLondon Borough of BrentCornwall CouncilCheltenham Borough CouncilWestminster City CouncilColchester Borough CouncilDerby City CouncilDurham County CouncilWarrington Borough CouncilHigh Peak Borough CouncilLondon Borough of Islington-Became Homes for Northumberland in April 2009TRoyal Mint Advisory Committee on the Design of Coins, Medals, Seals and Decorations British National Oil CompanyEstablished April 2002.Established 18 April 2005:Reclassified from a Public Corporation from 1st April 2001Asset Protection AgencySpringfields Fuels Limited(Defence Transport and Movement ExecutiveDental Rates Study Group$Dental Vocational Training Authority,Channel Four Television Corporation Ltd (C4)2Began in December 1980; previously part of the ITCEstablished 97 q3. Previously known as Potato Industry Development Council. Dissolved through the provisions of the Agriculture and Horticulture Development Board Order 2008 in April 2008.UThe Scottish University for Industry (SUfI) - trading as Learn Direct Scotland - was established by the Scottish Executive in 2000 and became a non departmental public body in April 2005. The CG classification includes both the SUfI Trust and its subsidiary SUfI Limited. Amalgamated into the new Skills Development Scotland on 1 April 2008.rUKCES came into operation on 1 April 2008 and is a successor organisation to the Sector Skills Development agency._Established 1 April 2008 through the Agriculture and Horticulture Development Board Order 2008.,Hill Farming Advisory Committee for Scotland-Hill Farming Advisory Sub-Committee for WalesBelfast Harbour CommissionersColeraine Harbour CommissionersBIG Lottery Fund"General Teaching Council for WalesGreenwich Hospital"Navy, Army and Air Force InstituteLiverpool Housing Action Trust Stonebridge Housing Action Trust%Police Authority for Northern IrelandPolice Complaints Authority"Police Discipline Appeals TribunalPolice Negotiating BoardMPost Qualification Education Board for Health Science Pharmacists in ScotlandPrescription Pricing AuthorityxMerged with the Scottish Consultative Committee on the Curriculum to form Learning and Teaching Scotland. 1st July 2000.Learning and Teaching Scotland2Department for Environment, Food and Rural AffairsDWP[Previously known as Museums and Galleries Commission and Library and Information Commission8Previously known as Criminal Injuries Compensation Board*Northern Ireland Fishery Harbour Authority'Northern Ireland Government Departments(Northern Ireland Health Promotion AgencyCommission for Racial Equality%Scottish Valuation and Rating CouncilNHS Blood and Transplant!Proudman Oceanographic LaboratoryHarwich Haven AuthorityTyne Harbour Commission< ers>Office of the Northern Ireland Commissioner for Administration;Office of the Northern Ireland Commissioner for Complaints KCrown Estate and Crown Estate Commissioners are treated as the same entity.)Science and Technology Facilities CouncilGovernment Equalities OfficeFormed as a new Research Council on 1 April 2007 through a merger of the Council for the Central Laboratory of the Research Councils and the Particle Physics and Astronomy Research Council.Kirklees Theatre TrustBritish Tourist AuthoritySouth Yorkshire Supertram Ltd3South Yorkshire Passenger Transport Executive (PTE)DSold to Stagecoach Group 19/12/1997 and re-classified to Private NFCUrban Regeneration AgencyNow English Partnerships6Now an executive office of the UK Statistics Authority*Office of the Data Protection Commissioner'Post Office Users' Council for Scotland)Agricultural Wages Committees for EnglandABN Amro Bank NVNaval Manning Agency$Naval Recruiting and Training AgencyParcelforce Worldwide - (s C) Remploy LtdNorthern Ireland Assembly$Office of Passenger Rail Franchising$Office of Telecommunications (OFTEL)Langstone Harbour BoardLittlehampton Harbour Board(Children's Workforce Development CouncilLondon and Continental Railways Scottish Human Rights Commission+Office of Health Professionals AdjudicatorsVaccine Damage TribunalDCLG(University for Industry Charitable TrustArchitects Registration Board Royal Patriotic FundBoundary Committee for EnglandElectoral CommissionDCAFormer Central Government$CG Funds, Accounts, Courts and Posts$LG Funds, Accounts, Courts and PostsBank of EnglandBanking Department Established 28 June 2007,Chief Electoral Officer for Northern IrelandChurches Conservation TrustbMerged with Medical Control Agency to form the Medicines and Healthcare products Regulatory AgencyDerby Homes LtdHounslow Homes LtdPublic Guardianship OfficeBNFL sold its shareholding on 02/05/1996 to International Bioremediation Services Inc (Canadian) & International Bioremediation Services Ltd. The company has since been re-named Viridian Envirosolutions Limited.Irish Land Purchase FundMaster of the RollsInstitute for Animal Health Criminal Cases Review CommissionCrown Court Rule CommitteeCrown Office, ScotlandGloucestershire Airport Ltd Wider Health Working GroupWilton Park Academic Council*Wilton Park International Advisory CouncilWomen's National Commission!World Poultry Science Association8Resource: The Council for Museums Archives and Libraries3Advisory Committee on the Government Art CollectionHaverfordwest AerodromeHaverfordwest PortHelensburgh PortIlfracombe Port6Renamed Financial Services and Markets Appeal TribunalFisheries Research Agency#Renamed Fisheries Research ServicesHealth Education Authority%Replaced by Health Development AgencyImmigration Appeal Tribunal)South Eastern Education and Library Board5South Eastern Region Electricity Consumers Committee9South of Scotland Region Electricity Consumers Committee'Historic Buildings Council for Scotland$Historic Buildings Council for WalesCourt Funds Investment Account-BBC Radiocom Deutschland GmbH (Germany) (sWS)Scottish Widows Bank plcCentral Office of Information !Forth Estuary Transport AuthorityCivil Service Commission&Charity Commission of Northern Ireland/Office of the Scottish Charity Regulator (OSCR)MReclassified from April 1998, formerly classified as a Local Government Body.In January 2007, Lancashire United Limited, part of the Transdev group, acquired the business and assets (excluding the property) of Blackburn Borough Transport Ltd from Blackburn with Darwen Borough Council. The name of Blackburn Borough Transport Ltd was transferred to Lancashire United Limited. Intack Services Limited retained the land assets previously held by Blackburn Borough Transport Ltd and is wholly owned by the council.%Blackburn with Darwen Borough CouncilIn January 2007, Lancashire United Limited, part of the Transdev group, acquired the business and assets (excluding the property) of Blackburn Borough Transport Ltd from Blackburn with Darwen Borough Council. The company was renamed Intack Services Limited, is still wholly owned by the council. It retains the land assets previously held by Blackburn Borough Transport Ltd and is currently acting as landlord to the new owners of the bus operation.Northern Rock PlcfSet up on the 2nd April 2001. Replaced the Naval Bases and Supply Agency and the Ships Support Agency.&Health Appointments Advisory Committee#Health Education Board for Scotland!Health Estates (Northern Ireland)$Health Promotion Authority for WalesHer Majesty's Prison ServiceHighways Agency Sector Skills Development Agency*Parliamentary and Health Service OmbudsmanCReclassified from PrNFC to PC from March 1996, wound up on 14/01/05,NHS Institute for Innovation and ImprovementvReclassified from CG from 1st April 1993. Merged with UK Transplant to form NHS Blood & Transplant on 1 October 2005. [Formed by the merger of the National Blood Authority and UK Transplant on 1st October 2005.Set up on 1 July 2005 %Expert Panel on Air Quality StandardsUDCs established after 2003 are classified as Central Government. UDCs wound up prior to this were set up before the introduction of ESA95 and classified as Public Corporations.Warren Point Harbour Authority GAD$Pig Production Development Committee?Advisory Committees on Justices of the Peace (Northern Ireland)9Advisory Panel on Standards for the Planning Inspectorate)North Eastern Education and Library BoardForesight Steering GroupAirborne Particles Expert Group4National Expert Group on Transboundary Air PollutionExecutive ASPBNDPBNon Departmental Public BodyWelsh Language Board (WLB) Advisory ASPB9Agricultural Dwelling House Advisory Committees (Wales) ASPB"Youth Council for Northern Ireland$Arts and Humanities Research CouncilvThe Arts and Humanities Research Council was formed in April 2005, and replaced the Arts and Humanities Research BoardBReplaced in April 2005 by the Arts and Humanities Research CouncilECivil Nuclear Police Authority (including Civil Nuclear Constabulary)ECivil Nuclear Police Authority (Including Civil Nuclear Constabulary)Established in April 2005, the CNPA was established under the Energy Act 2004 and replaced a body called the United Kingdom Atomic Energy Authority ConstabularyConsumer FocusIncludes Consumer Focus Scotland, Consumer Focus Wales and Consumer Focus Post (Northern Ireland), Consumer Focus was established in April 2008, and formed from the merger of energywatch, Postwatch and the National Consumer CouncilDiamond Light Source LtdFE Improvement LtdzFormerly known as FE Improvement Ltd, it formally changed its name to Learning and Skills Improvement Service in June 2008$National Policing Improvement AgencyRCUK Shared Services Centre LtdLEach of the seven research councils are also listed separately in the guide.%Serious Organised Crime Agency (SOCA)STFC Innovations LtdFormerly known as CLIK (Central Laboratory Innovation and Knowledge Transfer Co. Ltd), it was formally renamed as STFC Innovations Ltd in July 2007./Tamar Bridge and Torpoint Ferry Joint Committee1Plymouth City Council and Cornwall County CouncilEstablished in 1961 to operate the Tamar Bridge and Torpoint Ferry, classified as a market body as the majority of its income comes from road tolls. UK Space Agency3Became an Executive Agency of BIS from 1 April 2011%Low Level Waste Repository (LLWR) LtdBritish Fuels Distributors LtdBritish Fuels (Ireland) LtdDissolved in January 2002.No records of any company with this name recorded on Companies House, so assumed to no longer exists. Other companies with similar names have been dissolved.MManagement buy out 22/11/95. British Fuels Ltd was dissolved in December 20< 076Changed its name to STFC Innovations Ltd in July 2007.+Central Laboratory of the Research CouncilsMerged in April 2007 with the Particle Physics and Astronomy Research Council to form the Science and Technology Facilities Council4Gas and Electricity Consumers' Council (energywatch)0Consumer Council for Postal Services (Postwatch)%Consumer Financial Education Body Ltd`This body formally changed its name to the Learning and Skills Improvement Service in June 2008.Yarmouth Borough CouncilOReclassified September 1996 from PC, after sale to private bus company FirstBus5Highlands and Islands Transport Partnership (HITRANS)7North East of Scotland Transport Partnership (NESTRANS)6South East of Scotland Transport Partnership (SESTRAN)<Tayside and Central Scotland Transport Partnership (TACTRAN)8South West of Scotland Transport Partnership (Swestrans)%Strathclyde Partnership for TransportThis entity is replaced by Strathclyde Partnership for Transport. It was abolished by "The Transfer of Functions, Property, Rights and Liabilities from Strathclyde Passenger Transport Executive to the Strathclyde Passenger Transport Authority Order" 2007.(Scottish Regional Transport Partnerships>This entity was established by the Financial Markets Act 2010. Advisory NDPB Other BodyEstablished September 2003Wound up on 1 May 1997;Advisory Committee for the Joint Environmental Markets Unit&Advisory Committee on Arbitration Law Human Genetics CommissionCommunity Learning ScotlandEnglish Tourism Council.Civil Service Annuities Assurance Society, The&National Radiological Protection Board2Livestock and Meat Commission for Northern Ireland!Rent Assessment Panels (Scotland)Rent Assessment Panels (Wales))Rent Assessment Panels (Northern Ireland)#Northern Ireland Disability Council!Northern Ireland Economic Council-Northern Ireland Education and Library BoardsIpswich Buses LtdIslwyn Borough Transport LtdGambling CommissionThe Gambling Commission assumed responsibility for the functions, rights and liabilities of the Gaming Board for Great Britain with effect from 1 October 2005.Legacy Trust UK Ltd%Office of the Children's CommissionerOlympic Lottery Distributor1Group sold to Toshiba Corporation on 16/10/2006. BNFL Enterprise - (s BNG / BNFL)British Nuclear Group Ltd.Nexia Solutions Ltd. (s. BNFL)Nexia Solutions Ltd. (s. BNFL)$British Nuclear Group Ltd. (s. BNFL)Aire Valley Finance (No2) plc$Probation Board for Northern IrelandProperty Advisory GroupPublic Record OfficeENorthern Ireland Review Body (Driver, Operator and Vehicle Licensing)Northern Ireland Schools124 Facilities Ltd - (s C4)Welsh Venture Capital - (s WDA) Royal Mint%Local Government International BureauLocal Government Association'Family Health Services Appeal AuthorityPointsforlife LtdPCreated by the merger of the Institute of Ecology and the Institute of HydrologyForestry Commission/Independent Advisory Group on Teenage Pregnancy5United Kingdom Round Table on Sustainable DevelopmentCCouncil for the Central Laboratory of the Research Councils (CCLRC)Public Health Wales NHS TrustNational Archives of ScotlandEstablished 1 April 1993/Advisory Committee on Lifelong Learning Targets#Institute of Oceanographic SciencesEstablished April 2000CityWest Homes LtdBlyth Valley Housing LtdBolton at Home LtdCarrick Housing LtdCheltenham Borough Homes LtdMIntack Services Limited (previously known as Blackburn Borough Transport Ltd)Intack Services Limited#Planning Service (Northern Ireland)"Plant Varieties and Seeds Tribunal)Pneumoconiosis Workers Compensation Board#Livingstone Development CorporationIrvine Development Corporation#Cumbernauld Development Corporation>Biotechnology and Biological Sciences Research Council (BBSRC) BBC Worldwide Music Ltd (s BBCW)Dorneywood TrustFinance Wales Investments Ltd!Finance Wales Investments (2) Ltd"Independent Safeguarding AuthorityHannah Research Institute Health Advisory Service'Accountant General of the Supreme CourtONorthern Ireland Council for the Curriculum, Examinations & Assessment (NICCEA)NIA: DEL7Established February 2002. Ceased trading in March 2005Reclassified from CG following the transfer of responsibilities of the Department for Culture Media and Sport to the Greater London Authority on 6 April 2008.Overseas Project BoardLEach Northern Ireland health and social service council is listed separately Genetics and Insurance CommitteeLegal Services BoardEstablished January 20097Central Advisory Committee on Pensions and Compensation#Defence Scientific Advisory Council National Employer Advisory BoardPeople, Pay and Pensions AgencyAAdvisory Committees on Justices of the Peace in England and Wales,Horserace Totalisator Board (HTB) (The Tote)!Renamed Legal Services Commission3Renamed Office of the Data Protection Commissioner. Sold 23/12/93Privatised 04/12/97Wound up 31/12/95British Airports AuthorityPrivatised 16/07/87British AirwaysPrivatised 01/02/873Meat Hygiene Appeals Tribunal for England and Wales#Waltham Forest Housing Action Trust'Defence Storage and Distribution Agency;Formerly known as Army Base Storage and Distribution AgencyMaritime and Coastguard Agency8Result of merging of Marine Safety Agency and Coastguard)Subsumed with the Unified Appeal Tribunal"Security and Intelligence ServicesSecurity CommissionSecurity Facilities ExecutiveSecurity Service TribunalSecurity Vetting Appeals Panel+UK Transport Support Service Authority, The;Has a number of subsidiaries, including BBC World-wide Ltd.FReplaced with the Consumer Council for Postal Services (01 April 2001)*Scottish Advisory Committee on Drug Misuse West of Scotland Water Authority(Replaced WaterVoice from 1 October 2005."Kirklees Neighbourhood Housing Ltd3Welsh Advisory Committee on Drug and Alcohol MisuseWound up in March 1998)Waste & Resources Action Programme (WRAP)Millennium Commission?Replaced the Further Education Development Agency on 27/11/2000*Office of the Deputy Prime Minister (ODPM)"Scottish Public Services Ombudsman"Scottish Public Services ombudsman!Newly formed body 23 October 2002.Scottish Commission for the Regulation of Care7Committee on the Medical Effects of Air Pollutants (DH)$Commission for Integrated Transport Established January 2002Finance Wales Plc*Legal Secretariat to the Law Officers, theAGVoluntary Aided SchoolsIOffice of the Parliamentary Commissioner and Health Service CommissionersOffice of the Rail RegulatorService Children s EducationCwmbran - (s NTC)Harlow - (s NTC),Traffic Commissioners/ Licensing AuthoritiesTraffic Director for London&Now Sustainable Development CommissionMinistry of Defence Patent OfficeSectorFalmouth Harbour CommissionersRenewable Fuels Agency0Southern Region Electricity Consumers CommitteeSpecial Health Authorities>Central Council for Education and Training in Social Work (UK)1London Fire and Emergency Planning Authority, TheWilton Park Executive Agency Advisory Committee on Pesticides.Sandwell Homeless and Resettlement Project Ltd-Sandwell Tenants and Residents Federation Ltd*Southend-on-Sea Industrial Association LtdgFrom 1 April 2000 the BFI ceased to be a NDPB and became a second tier body funded by the Film Council.'London Transport Users Committee (LTUC)Scottish Public Pensions AgencyScotland OfficeDefence Aviation Repair AgencyCommons Commissioners!Blackpool Transport Services Ltd RPreviously known as Defence Postal and Courier Services Agency until 1 April 2000.Abolished 31 March 2002.!Ceased to exist on 31 March 2003 !Scottish Records Advisory CouncilScottish Screen(Scottish Studentship Selection CommitteeQNorthern Ireland Assembly: Office of the First Minister and Deputy First Minister Tribunal NDPBNIAONS6Social Security Informatio< n Technology Services AgencyNational Crime Squad&National Criminal Intelligence ServiceSatman DevelopmentsAire Valley Mortgages 2005-1 plc is a Special Purpose Vehicle used in the Bradford & Bingley securitisation programme. Reclassified from private to public sector on 26th September 2008Aire Valley Mortgages 2006-1 plc is a Special Purpose Vehicle used in the Bradford & Bingley securitisation programme. Reclassified from private to public sector on 26th September 2008Aire Valley Mortgages 2007-1 plc is a Special Purpose Vehicle used in the Bradford & Bingley securitisation programme. Reclassified from private to public sector on 26th September 2008Aire Valley Mortgages 2007-2 plc is a Special Purpose Vehicle used in the Bradford & Bingley securitisation programme. Reclassified from private to public sector on 26th September 2008Aire Valley Mortgages 2008-1 plc is a Special Purpose Vehicle used in the Bradford & Bingley securitisation programme. Reclassified from private to public sector on 26th September 2008Aire Valley Housing 3 Ltd is a Special Purpose Vehicle used in the Bradford & Bingley securitisation programme. Reclassified from private to public sector on 26th September 2008National Disability Council*National Health Service Supplies Authority,Replaced by NHS Purchasing and Supply Agency"Naval Aircraft Repair Organisation$Army Base Repair Organisation (ABRO)-Replaced by Scottish Qualifications AuthorityBritish Waterways Board - (BWB) Poisons Board,Joint Air Reconnaissance Intelligence Centre<Renamed Defence Geographical and Imaging Intelligence AgencyLegal Aid BoardLocal Government Residuary BodyFairfields Art Centre Trust "Folkestone Sports Centre Trust Ltd&Woodford-Gubbins Ltd - (s Remploy Ltd)/The Potteries Box Company Ltd - (s Remploy Ltd)gThe LCR group was reclassified from the private to the public sector with effect from 18 February 1999.-Northern Ireland Economic Development Council*Northern Ireland Rural Development Council3Northern Ireland Strategic Investment Board Limited/Northern Ireland Strategic Investment Board LtdTransitional Child Trust FundHealth Protection Agency"National Care Standards Commission,Central Office of Information Communications.Green Dragon AudioVisual Ltd - (s Remploy Ltd)Sea Fisheries Committees(Department for International DevelopmentSRA?Disability Living Allowance Advisory Board for Northern Ireland-Disability Living Allowance Advisory Board Corporate Body/Booth & Fisher (Motor Services) Ltd - (s SYPTE)&Association of Port Health AuthoritiesChild Support Appeal TribunalsCivil Justice CouncilCivil Procedure Rule Committee Belfast AirportPrivatised 01/07/94Birmingham AirportOffice of Public Service Inverary Port Kirkwell Port"Broadcasting Complaints CommissionLord Advocate's DepartmentgPassenger Transport Authorities were replaced by Integrated Transport Authorities from 9 February 2009.NHS Business Service Authority2National Health Service Business Service AuthorityFormer Advisory NDPB disbanded 31st March 2007. Formerly known as Committee on Chemicals and Materials of Construction for use in Public Water Supply and Swimming Pools. Disbanded 31st March 2007.1Former Advisory NDPB, abolished 1st October 2006.gFormer Advisory NDPB. The council has been replaced by the Administrative Justice & Tribunals Council.Former Advisory NDPB.Former Advisory NDPB. Disbanded during 2003-4.;Former Advisory NDPB. This body was wound up in March 2007.-Former Advisory NDPB, abolished December 2005%Former Advisory NDPB, disbanded 2002.0Former Advisory NDPB, dissolved 30th June 2007.Former Advisory NDPB. Merged with Northern Ireland Economic Research Centre (NIERC) to create the Economic Research Institute for Northern Ireland (ERINI) in January 2004.7Former Advisory NDPB. The Committee was closed in 2001.CFormer Advisory NDPB. Replaced with Learning and Teaching Scotland.;Former Executive NDPB. Subsumed within English Partnerships4Former Executive NDPB, closed on 29th February 2008.Former Executive NDPB%Former Executive NDPB. Replaced the Post Officer's Councils for Scotland, Northern Ireland, Wales and the Post Office Users' National Council. Also known as Postwatch. Ceased to exist on 1 April 2008 when it was merged with energywatch and the National Consumer Council to form Consumer Focus.Former Executive NDPB. Formerly known as Committee on Chemicals and Materials of Construction for use in Public Water Supply and Swimming Pools. Disbanded 31st March 2007.Former Executive NDPB. Previously known as Nature Conservancy Council for England. Subsumed into Natural England on 1 October 2006.Former Executive NDPB. Former Executive NDPB. The Gambling Commission assumed responsibility for the functions, rights and liabilities of the Gaming Board for Great Britain with effect from 1 October 2005.$Government Annuities Investment Fund"Government Car and Despatch AgencyExpert Advisory Group on AIDS*Partnerships for Church of England Schools'Coleraine District Policing PartnershipLegal Services Ombudsman Naval Bases and Supply Agency)Business and Technology Education Council)Dartmoor Steering Group and Working PartyDeer Commission for Scotland!BBC Polska SP Zoo [Poland] (s WS).BBC Radiocom (Bulgaria) OLLC [Bulgaria] (s WS))Public Records Office of Northern IrelandReplaced by Scottish Screen Centre for Ecology and Hydrology,UK Programme Distribution Ltd (95%) (s BBCW)BCE Corporate Functions Ltd%Queen Elizabeth II Conference Centre Registers of Scotland AAgricultural Dwelling House Advisory Committees (England) (ADHAC)FNorthern Ireland Council for Postgraduate Medical and Dental EducationWelsh Pharmaceutical Committee#Welsh Scientific Advisory Committee#Western Education and Library BoardRDissolved under the Apprenticeships, Skills, Children and Learning (ASCL) Act 20090Qualifications and Curriculum Development AgencyCornwall AirportChildren's Trust BoardsSkills Funding AgencyBIS!Chief Executive of Skills Funding%School Support Staff Negotiating Body)Young Persons Learning Agency for England#Public Services Ombudsman for Wales,Office of Public Services and Science (OPSS)#Offshore Industry Liaison Committee"Student Awards Agency For Scotland(BBC Worldwide (Investments) Ltd (s BBCW)4F2 Chemicals Pension Trustee Co. Ltd (s BNFL Fl Ltd) Scottish Social Services CouncilLondon Underground LtdTransport Trading Ltd (s.TfL)Office for Fair Access%Tyne & Wear Development Corporation 'Building Regulations Advisory CommitteeBuilding Societies Commission%Building Standards Advisory Committee5British Nuclear Group Sellafield Ltd. (s. BNG / BNFL)NHSNational Health ServiceCareers ScotlandHonours Scrutiny Committee&AWE [Atomic Weapons Establishment] Plc1AWE [Atomic Weapons Establishment] Management LtdRoutes to Work South"Welsh Local Government Association&Tribunal NDPB abolished in April 2007.*Youth Justice Board for England and Wales Sport on Four Ltd - (s C4) BBC Worldwide Ltd (BBCW)- (s HS))BBC World Service Television Ltd (s BBCW)%Renamed Immigration Services TribunalInstitute of Animal PhysiologyRenamed Babraham InstituteInstitute of HydrologyNNational Board for Nursing, Midwifery and Health Visiting for Northern IrelandFNational Board for Nursing, Midwifery and Health Visiting for ScotlandArts Council of WalesHealth Development AgencyEastbourne Homes LtdEnfield Homes Ltd#Oldham Metropolitan Borough CouncilGloucester City Council H&F Homes LtdS4C Rhyngwladol Cyf. - (s S4C)"The Nursery Channel Ltd. - (s S4C)S4C2 Cyf. - (s S4C)S4C Masnachol CyfInc. 03/03/1999Inc. 13/08/1997Inc. 08/04/1998Inc. 26/03/1997dScottish Standing Committee for the Calculation of Residual Values of Fertilisers and Feeding stuffs1Advisory Committee on Releases to the Environment/Training and Employment Agency (Advisory Board)'Renamed Training and Development Agency9Welsh Committee for Postg< raduate Pharmaceutical EducationAAdvisory Committee on Juvenile Court Lay Panel (Northern Ireland)%Passenger Transport Executives (PTE) !Nuclear Decommissioning Authority Bude PortLondon Development Agency Tayside Regional Council HarbourHeeley City Farm LtdIndependent Living Fund!Independent Television Commission*European Channel Broadcasting Ltd (s BBCW)Horniman Museum0National Health Service Professionals South West/Staff Commission for Education & Library Boards2Standing Advisory Committee on Industrial Property4Standing Advisory Committee on Trunk Road Assessment$UK Medical Ventures Fund/MVM LimitedCEEP UKProbation TrustsMoJ>Central Advisory Committee on Justices of the Peace (Scotland)Central Arbitration Committee&Central Fire Brigades Advisory CouncilCentral Science Laboratory)BBC Worldwide Americas Inc.[USA] (s BBCW)%Defence Medical Training OrganisationWound up'National Insurance Contributions Office(European Channel Management Ltd (s BBCW)Galleon Ltd (s BBCW).Financial Services and Markets Appeal TribunalQCommittee on Toxicity of Chemicals in food, Consumer Products and the Environment#BNFL Interim Storage Ltd - (s BNFL))Medical Appeal Tribunals Northern IrelandMedical Devices AgencyGreat Yarmouth Transport Ltd-Advisory Committee on Cleaner Coal Technology Watchet PortScottish Joint Industry BoardWound up in May 1997Regional Panels in MAFFWound up on 1 July 1998:Advisory Board on the Registration of Homeopathic ProductsUCrown Agents for Overseas Governments and Administrations Ltd (known as Crown Agents)XCeased with effect from 1 September 2001 and replaced by the General Social Care CouncilVisit Scotland,Formerly known as the Scottish Tourist Board#Northern Ireland District Councils 9Known as the Disposal Sales Agency until 30 November 20001International Oil and Gas Business Advisory BoardLINK/TCS Board Weymouth Port Whitby Port Whitehall Port (Stronsay)Northern Ireland Tourist BoardNorthern Ireland Water CouncilNorthern Lighthouse Board Office of Communications (Ofcom)$RAF Maintenance Group Defence AgencyRAF Personnel Management Agency Islecare Aire Valley Finance (No2) is a Special Purpose Vehicle used in the Bradford & Bingley securitisation programme. Reclassified from private to public sector on 26th September 2008Aire Valley Mortgages 2004-1 plc is a Special Purpose Vehicle used in the Bradford & Bingley securitisation programme. Reclassified from private to public sector on 26th September 2008Lace Hall Ltd, The!Local Government Information UnitLondon BoroughsBNFL Fluorochemicals Pension Trustee Co.Ltd was renamed F2 Chemicals Pension Trustee Co. Ltd and transferred to the private sector with the sale of its parent company (F2 Chemicals Ltd) on 28/01/2000.CPreviously known as Training and Employment Agency (Advisory Board)(Equality Commission for Northern IrelandPoole Harbour Commissioners$Reclassified from April 95 from PnFC Kings College Hospital NHS Trust*School Examinations and Assessment CouncilSchool Teachers Review Body*Scientific Committee on Tobacco and Health%Compost Development Venture (CDV) Ltd County Durham Development Co Ltd9Committee on Appeals Criteria and Miscarriages of JusticeConsumer Panel County Court Rule CommitteeWound up in April 1999Wound up on 1 August 19985Consultative Board on Badgers and Bovine TuberculosisWound up in January 1999LA#Blackpool Challenge Partnership LtdOffice for National StatisticsScottish Film CouncilOGC buying.solutions/Economic Research Institute of Northern Ireland?BNFL sold its shareholding to the private sector on 15/12/1998.'BBC World Service Training Trust (s WS)Audit Commission )British Broadcasting Corporation - (BBC) Basic Skills AgencyParole Board for ScotlandSpecialist Procurement ServicesPBegan in April 1947; formerly known as National Coal Board. Wound up April 2004.-Agricultural Development and Advisory Service$Animal Diseases Research AssociationEstablished October 2000%Registrar of the Public Lending RightRoyal Armouries Museum Sport England!Blackpool Grand Theatre Trust Ltd(Transferred to Transport for London (LA)(National Health Service Central RegisterHearing Aid Council Domestic Coal Consumers' Council Her Majesty's Customs and Excise Sportscotland.Foyle, Carlingford and Irish Lights Commission3British Government Panel on Sustainable DevelopmentBritish Overseas Trade Board#Renamed Communications for BusinessCommunications for Business[Northern Ireland Assembly: Department of Higher, Further Education, Training and EmploymentRye Harbour Commissioners Merged with OFGAS to form OFGEM.#Dissolved on the 4th November 2001.Nationalised IndustryExecutive NDPBKFormerly Warships Safety Committee and the Nuclear Weapons Safety CommitteeBegan July 1991 to July 1994MThe Skills Development Scotland Co. Limited (t/a Skills Development Scotland)British Potato Council Horticulture Development CouncilMeat and Livestock CommissionMilk Development CouncilCScottish University for Industry (trading as Learn Direct Scotland)rThe Marine Management Organisation was launched on 01 April 2010. It has subsumed the Marine and Fisheries Agency.Marine and Fisheries AgencyThe Marine and Fisheries Agency was formed on 01 October 2005, and subsumed into the Marine Management Organisation on 01 April 2010, and has been added to the Former CG tab on the SCG for completeness&Community Health Council (Wales) BoardWelsh Community Health CouncilsTenant Services Authority-West Northamptonshire Development Corporation/Thurrock Thames Gateway Development CorporationFUK Statistics Authority - including the Office for National StatisticsOlympic Delivery Authority!Land Registration Rules Committee3Land Reform Advisory Committee for Northern IrelandLands TribunalLands Tribunal for Scotland$Granite Master Issuer plc is a Special Purpose Vehicle used in the Northern Rock securitisation programme. Northern Rock plc was reclassified from the private to the public sector from 9 October 2007. Full details of the reclassification are available at www.statistics.gov.uk/northernrock . %Granite Mortgages 01-1 plc is a Special Purpose Vehicle used in the Northern Rock securitisation programme. Northern Rock plc was reclassified from the private to the public sector from 9 October 2007. Full details of the reclassification are available at www.statistics.gov.uk/northernrock . Regional Aggregation Bodies5Steering Committee on Pharmacy Postgraduate EducationOn the 1st Oct 1999 it over the functions of the Commission for Racial Equality for NI, Equal Opportunities Commission for NI, Fair Employment Commission for NI and the NI Disability Council.]Sold on 1 August 2005 and reclassified to private sector. Subsequently renamed Red Bee media.*General Commissioners of Income Tax (GCIT)Fleet Air Arm MuseumAudit Scotland1Nationalised Industry (Wound up 31 December 2000)Health and Safety CommissionHealth and Safety ExecutiveCNorthern Ireland Commissioner for the Rights of Trade Union Members>Office of the Commissioner for Public Appointments in ScotlandFisheries Research ServicesStandards Board for EnglandQinetiQ,Registered Homes Tribunal (Northern Ireland)Established April 2008.%Granite Mortgages 03-1 plc is a Special Purpose Vehicle used in the Northern Rock securitisation programme. Northern Rock plc was reclassified from the private to the public sector from 9 October 2007. Full details of the reclassification are available at www.statistics.gov.uk/northernrock . British Film InstituteBritish Hallmarking Council3Medicines and Healthcare products Regulatory AgencyScottish Water SolutionsZetland Transport Partnership%Advisory Board on Restricted Patients#Meat and Livestock Commission (MLC)Sea Fish Industry Authority*British Nuclear Group Project Services Ltd0Deva Manufacturing Services Ltd - (s BNG / BNFL< )"BIL Solutions Ltd - (s BNG / BNFL)%British Nuclear Group Sellafield Ltd.3International Nuclear Services Ltd - (s BNG / BNFL)Intelligence Services Tribunal'Interception of Communications Tribunal Crown EstateBritish Railways Board.Local Government Boundary Commission for WalesTransport Trading Ltd+Oldham Economic Development Association LtdLord Chancellor's Department%Regional Health and Social Care BoardEstablished 1st October 2005. Took on functions of NHS Logistics Authority, Prescription Pricing Authority, Counter Fraud and Security Management Service, Dental Vocational Training Authority, NHS Pensions Agency and the Dental Practice Board.}Formed on the 1 April 2000. Body abolished and functions transferred to NHS Business Services Authority, from 1st April 2006.,Granite Finance Funding 2 Limited is a Special Purpose Vehicle used in the Northern Rock securitisation programme. Northern Rock plc was reclassified from the private to the public sector from 9 October 2007. Full details of the reclassification are available at www.statistics.gov.uk/northernrock . Ulster Bank LtdSponsoring EntityBlack Horse Ltd)Northern Ireland Public Sector EnterpriseDETI (Northern Ireland)!Local Enterprise Development Unit#Rail Users Consultative Committees)Rate Collection Agency (Northern Ireland)1Worldwide Americas Investments Inc [USA] (s BBCW)World Service (WS) - (s BBC)2BBC East Asia Relay Company Ltd [Hong Kong] (s WS)Commission for New Towns&North West Regional Development Agency1Expert Group on Cryptosporidium in Water Supplies4Began in April 1971; reclassified April 1992 from PR+Gloucester/Cheltenham (Staverton) Aerodrome1Central Police Training and Development Authority,Replaced by Pensions Regulator from 06/04/05WA,Commission for Local Administration in WalesEnterprise South DevonWound up on 6 October 1999.0Public Service Training Council Northern IrelandRAF Logistics Support ServicesRuncorn - (s NTC).jv. UKTV2 - UK Gold Holdings Ltd (50%) (sBBCW)Coventry (Basington) Aerodrome Inventures NHS Estates"Improvement and Development AgencyCentral Scotland Fire Board9Monitor  Independent Regulator of NHS Foundation Trusts /Overseas Service Pensions Scheme Advisory BoardSomerset Careers Ltd OrganisationPrivatised on the 12/12/89&Secretary of State's Salmon Task ForceChevening Estate/Trust+Nuclear Generation Decommissioning Fund Ltd5North Eastern Region Electricity Consumers CommitteeDissolved 01/01/86Hull Marina LtdHull Resettlement ProjectHumber Bridge BoardPort of London Authority Department of Trade and Industry!Averon Leisure Management Limited.Aylesham and District Community Workshop TrustBarbican Centre Basingstoke Dial-a-Ride%Beeches Road Community Enterprise Ltd&Mansfields Group Ltd - (s Remploy Ltd)+Mansfields (Norwich) Ltd - (s Remploy Ltd )Skills Task ForceFlexibus Ltd - (s NITHC)!N.I.R Leasing Limited - (s NITHC)Defence Procurement AgencyEmployment Tribunals Service)Forensic Science Service Northern IrelandNHS Pensions AgencyQueen Victoria SchoolRent Service (The)'Previously the Data Protector RegistrarInformation Tribunal%Formerly the Data Protection TribunalNational Assembly for Wales%Northern Rock Traffic Management Ltd. S.M.N.E Ltd.S.12201Royal Mail Group plcBritish Forces Post Office'Royal Naval Museum Trading Company Ltd.From 13th November 2009, East Coast Mainline Company Ltd trading as East Coast began operating the London to Edinburgh East Coast line. This was previously operated by NXEC Trains Ltd.'Arts Council for Wales National Lottery)Sports Council for Wales National Lottery-Replaced by the Office of The Rail RegulationCOffice of the Rail Regulator and International Rail Regulator (ORR)"International Rail Regulator (IRR)Established 1998ActisDfID/Shareholders ExecutiveMetropolitan Police Authority Transport for LondonBritish Coal (Mines)Privatised 01/12/94British Electricity Authority Reorganised and renamed 01/01/55British European Airways'Spencer (Banbury) Ltd - (s Remploy Ltd)*Starman (Toiletries) Ltd - (s Remploy Ltd)+Humberside International Airport Ltd (s MA)Amercare Ltd - (s BNFL)British Nuclear Fuels Plc/Radioactive Waste Management Advisory CommitteeTeeside Development Corporation%Trafford Park Development Corporation4National Employment Savings Trust Corporation (NEST)&National Health Service Trusts (Wales)Velindre NHS Trust"Welsh Ambulance Services NHS TrustDisposal Services AgencyNational Library of Wales"National Lottery Distribution Fund Eileen TrustMacFarlane TrustSkipton Fund Ltd.NThe Crime Concern, Marks and Spencer, Groundwork Partnership (t/a Youth Works)UClassified to NPISH sector from inception to 15/09/04, and CG from 15/09/04 to date. 1Yorkshire Region Electricity Consumers CommitteeUlster Countryside Agency2Advisory Committee on Business and the Environment+Advisory Committee on Business Appointments1United Kingdom Register of Organic Food StandardsOffice of Fair Trading"Standing Dental Advisory Committee#Standing Medical Advisory Committee1Standing Nursing and Midwifery Advisory Committee*Standing Pharmaceutical Advisory Committee&Government Communications HeadquartersGGovernment Hospitality Fund Advisory Committee for the Purchase of WineGovernment Property Lawyers4Blackpool Grand Theatre (Arts and Entertainment) Ltd(Further Education Funding Council (FEFC)/WJEC CBAC Ltd (Welsh Joint Education Committee)$Central Electricity Generating Board,Channel Four Television Company Ltd - (s C4),New Video Channel America LLC [USA] (s BBCW)#Post Office Users' National CouncilPublic Trust OfficeNow Public Guardianship OfficeRegistered Homes Tribunals#Replaced by Unified Appeal Tribunal Social Security Appeal Tribunals'Subsumed within Unified Appeal Tribunal6Social Services Inspectorate for Wales Advisory Group "Agricultural Land Tribunal (Wales)'Mental Health Review Tribunal for WalesNHS Trusts (England)+Water Appeals Commission (Northern Ireland)1Business Advisory Committee on Telecommunications"Northern Ireland Consolidated Fund3Child Maintenance and Enforcement Commission (CMEC)%Service Personnel and Veterans AgencyCreative Scotland,Ministry of Defence Police & Guarding AgencyXCouncil of Reserve Forces and Cadet Associations / Reserve Forces and Cadet AssociationsCardiff CouncilIpswich Borough CouncilHalton Borough CouncilCity of Edinburgh CouncilNewport City CouncilReading Borough CouncilRossendale Borough CouncilSwindon Borough Council%Horticultural Development Company LtdPotato Council Ltd'UK Commission for Employment and SkillsAbolished 23 May 2000.Reclassified 1995q2 from CG>Also known as the Council for Healthcare Regulatory Excellence5East Midlands Region: Electricity Consumers CommitteeWarrington - (s NTC)Central Adjudication Services3United Kingdom Transplant Support Service Authority'Public Services Productivity Panel Unit0Eastern Region: Electricity Consumers Committee+Royal Commission on Environmental PollutionAerospace Committee (Established Autumn/Winter 1998)&South East England Cultural ConsortiumDiplomatic Service Appeal BoardDisability Rights Task Force Sub Category Oldham Coliseum Theatre Ltd, The8Registered Nursery Education Inspectors Appeals Tribunal*Bridlington Pier and Harbour Commissioners-Subsumed within the Human Genetics CommissionZMerged with the National Blood Authority to form NHS Blood & Transplant on 1 October 2005.*National Health Service Training AuthorityNHS Professionals>Set up 2000, subsumed within NHS Professionals on 1 April 20043Reclassified from CG with effect from 1 April 2004.< ISet up 1 January 2004. Reclassified as a PC with effect from 1 April 2004:Greater Manchester Passenger Transport Executive - (s PTE)4Merseyside Passenger Transport Executive - (s PTE) 7South Yorkshire Passenger Transport Executive - (s PTE)*South Yorkshire Light Rail Ltd - (s SYPTE)Fire and Rescue Authorities replaced Fire and Civil Defence Authorities following the passage of the Fire and Rescue Services Act from 1st October 2004.)Sixth Form College Corporations (England):Classified to the Local Government sector from August 20092Academies were previously known as City Academies.1Northern Ireland Advisory Committee on Travellers8Northern Ireland Building Regulations Advisory CommitteeBritish Museum Company Ltd National Measurement Office, TheHer Majesty's Treasury1Indian Family Pension Funds Body of CommissionersCivil Aviation AuthorityFormer Public Corporation@Renamed Welsh Committee for Professional Development of PharmacyWelsh Optical CommitteeCivil Service Appeal Board"Civil Service Arbitration Tribunal/Scottish Consultative Council on the Curriculum3Renamed the Defence Storage and Distribution AgencyArmy Technical Support Agency)Advisory Committee on Plant and MachineryWound up on 31 July 1998(Advisory Committee on Service Candidates*Commenced under Consignia 26th March 2001.JA residual trading fund from the break up of DERA. Began on 2nd July 2001.Became a PC 1st April 1998.Became a PC 1st April 1987.&Beef Assurance Scheme Membership Panel+Police Advisory Board for England and WalesMetronet Rail BCV Holdings LtdMetronet Rail SSL Holdings LtdTfLHas a number of subsidiariesCommittee on Climate ChangeLUL Nominee BCV LtdLUL Nominee SSL Ltd Royal Collection Enterprises LtdSenior Salaries Review BodySerious Fraud OfficeBritish Wool Marketing Board(Stranmillis University College (Belfast)WUnited Kingdom Advisory Panel for Health Care Workers infected with bloodbourne virusesDH DEL(NI)'Department for Employment and Learning 'A subsidiary of Royal Collection Trust.LUL Nominee SSL Ltd ZMerged with Institute of Hydrology to become Centre for Ecology and Hydrology, Wallingford$Dolerite Funding No.1 plc is a Special Purpose Vehicle used in the Northern Rock securitisation programme. Northern Rock plc was reclassified from the private to the public sector from 9 October 2007. Full details of the reclassification are available at www.statistics.gov.uk/northernrock . $Dolerite Funding No.2 plc is a Special Purpose Vehicle used in the Northern Rock securitisation programme. Northern Rock plc was reclassified from the private to the public sector from 9 October 2007. Full details of the reclassification are available at www.statistics.gov.uk/northernrock . /Fair Employment Commission for Northern Ireland Museums and Galleries Commission%Farming and Rural Conservation Agency1Pacific Nuclear Transport Limited (s. BNG / BNFL))Nuclear Transport Limited (s. BNG / BNFL)*Nuclear Flask Hire Limited (s. BNG / BNFL)"International Nuclear Services LtdBNFL (IP) Ltd (s. BNFL)#The Scottish Further and Higher Education Funding Council was established on 3 October 2005 by the Further and Higher Education (Scotland) Act 2005. On that date the Scottish Further Education Funding Council (SFEFC) and the Scottish Higher Education Funding Council (SHEFC) were dissolved. Hackney Homes LtdLondon Borough of HackneyHomes for Haringey LtdLondon Borough of HaringeyHomes for Northumberland LtdNorthumberland County CouncilHomes in Havering LtdLondon Borough of HaveringHomes in Sedgemoor LtdSedgemoor District CouncilLambeth Living LtdLondon Borough of LambethLewisham Homes LtdLondon Borough of Lewisham$Newark and Sherwood District CouncilNewark and Sherwood Homes LtdNewham Homes LtdLondon Borough of NewhamNorthwards Housing LtdManchester City CouncilNottingham City Homes LtdNottingham City CouncilRedbridge Homes LtdLondon Borough of Redbridge%Rochdale Metropolitan Borough CouncilRykneld Homes Ltd&North East Derbyshire District CouncilSalix Homes LtdSalford City CouncilSandwell Homes Ltd Sandwell MBCSouth Essex Homes LtdSouthend-on-Sea Borough CouncilSouth Tyneside Homes Ltd!St George's Community Housing LtdBasildon Council&Doncaster Metropolitan Borough CouncilStevenage Homes LtdStevenage Borough CouncilStockport Homes Ltd&Stockport Metropolitan Borough CouncilSutton Housing Partnership LtdLondon Borough of SuttonTower Hamlets Homes LtdLondon Borough of Tower HamletsUnited Residents Housing Ltd+Welwyn Hatfield Community Housing trust LtdWelwyn Hatfield Borough CouncilWolverhampton Homes LtdWolverhampton City CouncilIncorporated October 2004Dale and Valley Homes Ltd0Renamed Criminal Injuries Compensation Authority!Local Government Staff Commission Health and Social Services NDPBs"Arts and Humanities Research Board!Reclassified 1 April 2003 from LGWhitstable Port Wigtown Port Wisbech PortWorkington PortYorkshire & Humber PortPositive Lifestyles LtdCabinet OfficeFounded 31st March 1993Ethnic Minority Business ForumImport Parity Price PanelFuel Cells Advisory Panel%Industrial Development Advisory Board Caledonian MacBrayne (HR) UK LtdCalMac Ferries LtdDavid MacBrayne LtdCaledonian Maritime Assets Ltd Commission for Rural CommunitiesUlsterbus Ltd - (s NITHC)Oil and Pipelines AgencyCommunities ScotlandIBS Viridian Ltd - (s BNFL)NotesNorthern Ireland OmbudsmanNorthern Ireland Water LimitedhNIW was established on 1 April 2007 under the Water and Sewerage Services (Northern Ireland) Order 2006.%Pensions Appeal Tribunal for ScotlandPensions Compensation Board%Granite Mortgages 03-2 plc is a Special Purpose Vehicle used in the Northern Rock securitisation programme. Northern Rock plc was reclassified from the private to the public sector from 9 October 2007. Full details of the reclassification are available at www.statistics.gov.uk/northernrock . Financial Services TribunalWales Tourist BoardWales Youth AgencyWallace CollectionWar Pensions Committee!Broadcasting Standards CommissionWeyland Farms Ltd-Whitwick Business Park Management Co Ltd, TheWolverhampton City ChallengeSir John Soane s MuseumAAdvisory Committee for Disabled People in Employment and Training&Royal Fine Art Commission for ScotlandRoyal HouseholdYorkshire Cultural Consortium.JV Network LLC [USA] (50%) (sBBCW) (Associate)>People and Arts (Latin Am) LLC [USA] (50%) (sBBCW) (Associate)%Granite Mortgages 01-2 plc is a Special Purpose Vehicle used in the Northern Rock securitisation programme. Northern Rock plc was reclassified from the private to the public sector from 9 October 2007. Full details of the reclassification are available at www.statistics.gov.uk/northernrock . %Granite Mortgages 02-1 plc is a Special Purpose Vehicle used in the Northern Rock securitisation programme. Northern Rock plc was reclassified from the private to the public sector from 9 October 2007. Full details of the reclassification are available at www.statistics.gov.uk/northernrock . %Granite Mortgages 02-2 plc is a Special Purpose Vehicle used in the Northern Rock securitisation programme. Northern Rock plc was reclassified from the private to the public sector from 9 October 2007. Full details of the reclassification are available at www.statistics.gov.uk/northernrock . ;British Nuclear Group Project Services Ltd. (s. BNG / BNFL) NHS Purchasing and Supply AgencyDefence Support Group%Scottish Parliamentary Corporate Body*Health and Personal Social Services BodiesHer Majesty's Customs & ExciseCriminal Records Bureau&Defence Communications Services AgencyDefence Housing ExecutiveDefence Vetting AgencyWar Pensions Committees$Organisation closed in February 19991Formed as a result of the merger of OFGAS and OER2Replaced the Police Authority for Northern Ireland$Part of the National Maritime Museum< %Office of Surveillance Commissioners !There are 137 Boards of Visitors.7Commission for Patient and Public Involvement in HealthDriving Standards Agency1Scottish Conveyancing and Executry Services Board British Pharmacopoeia Commission,Armed Forces Personnel Administration Agency-National Health Service Information AuthorityDental Practice Board3Royal Commission on Historical Monuments in EnglandMerged with English Heritage-Counter Fraud and Security Management ServiceCChildren's Panels Advisory Committee (reclassified from CG in 98q3)Lord Chief Justice, The$Macaulay Land Use Research InstituteQuality Space (Stirling) LtdNewcastle-upon-Tyne MDCNorden Farm Centre Trust"North Kent Architecture Centre LtdDES#Department for Education and Skills+Construction Industry Training Board (NI) DEFRA%Association of Town Centre Management&Alcohol Education and Research Council$Ancient Monuments Board for ScotlandAnimal Procedures CommitteeConstruction Service9Northern Ireland Regional Medical Physics Agency (NIRMPA)2Southern Health and Personal Social Services Board1Western Health and Personal Social Services Board!Hertfordshire Career Services LtdHolywell TrustWelsh Development AgencyAberdeen Harbour Board&Urban Investment Grant Appraisal Panel Part owned by Flextech plc (c1%)Dolerite Funding No.1 plcDolerite Funding No.2 plc!Granite Finance Funding 2 LimitedGranite Master Issuer plc&Merged into the Warship Support AgencyWarship Support Agency#Sunderland Empire Theatre Trust LtdSection 706 Tribunal-Department for Children, Schools and Families7Department for Business, Enterprise & Regulatory Reform0Department for Innovation, Universities & Skills>On 28 June 2007, the Department for Education and Skills (DfES) and the Department of Trade and Industry (DTI) were replaced by the Department for Children, Schools and Families (DCSF), the Department for Business, Enterprise & Regulatory Reform (BERR), and the Department for Innovation, Universities & Skills (DIUS).#Army Training and Recruiting Agency\Reclassified from NPISH to CG, after previously being reclassified from CG to NPISH in 2001.Better Regulation Task ForcePeterlee - (s NTC)Redditch - (s NTC)ZEstablished on 1 October 2006 under the Natural Environment and Rural Communities Act 2006=Horserace Betting Levy Appeals Tribunal for England and Wales4Horserace Betting Levy Appeals Tribunal for ScotlandHorserace Betting Levy Board Wimbledon Civic Theatre Trust*National Lottery UK Sports Council LotteryUlster Bank Ireland Ltd9Registered Inspectors of Schools Appeals Tribunal (Wales)1Registered Inspectors of Schools Appeals TribunalValuation Tribunals (Wales) Other BodiesReclassified from MFReclassified from CG"East of England Development AgencyScottish Homes Residuary Body0Adventure Activities Licensing Authority/TQS Ltd<Replaced 18 December 2003 by Office of Communication (Ofcom)(Previously known as Contributions Agency0Committees for the Employment of Disabled PeopleDefence Estates0Previously known as Defence Estates Organisation%Previously known as Children's Panels-Now subsumed with the Unified Appeal Tribunal CoastguardIMerged with Marine Safety Agency to become Maritime and Coastguard AgencyCrime Prevention Agency BoardWound up in 1999Football TaskforceWelsh Optometric Committee Nottingham City Transport Co LtdPlymouth City Bus LtdReading Transport Ltd1Industrial Development Board for Northern Ireland$Department for Employment and Skills!National Nuclear Laboratories LtdAirport Trading Ltd (s MA)Airport Advertising Ltd (s MA))Airport Management Consultants Ltd (s MA)"Social Security Advisory Committee1Insurance Corporations and Pension Funds (public)Nexia Solutions Ltd the predecessor body to National Nuclear Laboratory Ltd from 1 April 2009 will be reclassified as a Former Public Corporation.3Sunderland City Training and Enterprise Council LtdLost licence on 31/03/01.'North East Business & Innovation Centre$Government Office for the North EastGONE1Manchester Airport Employment Services Ltd (s MA)$Ringway Handling Services Ltd (s MA)>Secretary of State's Advisory Group on Sustainable DevelopmentScottish Economic CouncilWound up in August 1998"Scottish River Purification Boards Accounts Commission for Scotland*Joint Prison/Probation Accreditation Panel2Mental Health Review Tribunal for Northern Ireland&Mental Welfare Commission for ScotlandLReplaced Sunderland City Training and Enterprise Council (CG) from 31/03/01.-Advisory Committee on Conscientious Objectors+Advisory Committee on Dental EstablishmentsCRAJAR (Radio Joint Audience Research) Ltd (50%) (sBBCW) (Associate)Ship Support AgencySouth Eastern Trains Ltd<Replaced 29 December 2003 by Office of Communication (Ofcom)/Agriculture and Horticulture Development Board BPEX Ltd DairyCo Ltd Eblex LtdHGCA LtdDefunct from c1998"Ceased to exist on 25 October 1999BCommittee on Products and Processes for use in Public Water SupplyHemel Hempstead - (s NTC)Milton Keynes - (s NTC)Peterborough - (s NTC) Coutts & Co3Strathclyde Passenger Transport Executive - (s PTE)@Previously known as Joint Air Reconnaissance Intelligence Centre)jv. JV Programmes LLC [USA] (50%) (sBBCW)JAbolished in April 2002, replaced by the Forth Estuary Transport AuthorityLondon Transport Museum LtdZReclassified from PC sector following abolition of road tolls in Scotland in February 2008Formed in April 2008Established in November 2010OEstablished under the Charities Act (NI) 2008, came into existence in June 2009(Office of the Scottish Charity RegulatorBecame a Non-Ministerial Department following the implementation of the Charities and Trustee Investment (Scotland) Act 2005, replacing an existing Executive Agency formed in December 2003Established in January 2009 Leigh PortLochmaddy PortLyme Regis Port Macduff Port Minehead PortMusselburgh Port Nairn PortNewport (IOW) Port Newquay Port Norwich Port Oban Port Paignton Port Penryn PortWelsh Administration Ombudsman"Defence Analytical Services AgencyWashington - (s NTC)Welwyn Garden City - (s NTC)Companies HouseCovent Garden Market Authority#Docklands Light Railway Ltd (s.TfL)JNorthern Ireland Assembly: Department of Agriculture and Rural DevelopmentCDL NIA: DCALFHS Appeals Authority@A Site Licence Company for the Nuclear Decommissioning Authority2Guaranteed Export Finance Corporation PLC (GEFCo) English NatureEnterprise UlsterVeterinary Residues CommitteeScottish EnterpriseBNFL Engineering Ltd - (s BNFL)dMerged with Institute of Terrestrial Ecology to become Centre for Ecology and Hydrology, Wallingford Institute of Terrestrial Ecology+Ministry of Agriculture, Fisheries and Food'New institution from the 1st April 1996Identity and Passport ServiceRoyal Parks AgencyRoyal Ulster ConstabularycMerged with the Office for Standards in Education, Children's Services and Skills on 1st April 2007qOperates as 'Centrex', which became part of the National Policing Improvement Agency (NPIA) as of 1st April 2007./Independent Scientific Group on Cattle TB (ISG)Wine Standards BoardGeneral Lighthouse Fund,State Hospital Management Committee Scotland5North Western Region Electricity Consumers Committee9Northern Ireland Advisory Committee on Telecommunications4Advisory Board on Fair Trading in Telecommunications>National Consumers Consultative Committee (Electricity) (NCCC)Luton International Airport LtdANorthern Ireland Assembly: Department for Employment and LearningCorby - (s NTC)/The trading name of the Scottish Sports Council AMC Bank LtdAdam and Company plcRegistry of Friendly Socie      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghjklmnopqrstuvwxyz{|}~ties#Renewable Energy Advisory CommitteeAdvisory Board on Family LawZMerged with Historical Manuscripts Commission to form The National Archives (2 April 2003)/Replaced by O< GC buying.solutions (3 April 2001)-Health and Safety Agency for Northern Ireland'Council for Catholic Maintained SchoolsNAORM'Established 1998/99. Wound up 01/04/03.6Ceased to function with effect from 16 September 2003.%Expert Group on Vitamins and MineralsPharmacists Review PanelPlace Names Advisory CommitteePlanning Appeals CommissionPlanning Inspectorate1Royal Commission on Long Term Care of the ElderlyWound up in 1998/9Residuary Body for Wales )The ODA commenced activity in April 2006.'Special Education Needs Tribunal (SENT)%Newlyn Pier and Harbour Commissioners%Review Board for Government Contracts#East Lancashire Light Railway Trust-Edinburgh International Conference Centre Ltd"Police Service of Northern Ireland-Historic Monuments Council (Northern Ireland)Historic ScotlandHome-Grown Cereals AuthorityEuro-Hub (Birmingham)(Advisory Committee on Distinction AwardsImmigration Services TribunalPostal Services Commission*Statute Law Committee for Northern IrelandCity of London Police$Formerly British Trade InternationalUK Trade & InvestmentUK Trade and InvestmentPrivatised on 26/03/97Birmingham BRISSold on the 25/07/95$Sold to VT Group on 17 January 2008.)Scottish Vocational and Education CouncilBerkshire Young Musicians TrustEnergy Advisory PanelFamily Practitioner CommitteesFarm Animal Welfare CouncilCadw (Welsh Historic Monuments)"Tower Hamlets Housing Action TrustTote Bookmakers Ltd - (s HTB)Tote Credit Ltd - (s HTB)Tote Direct Ltd - (s HTB)Housing Action TrustsHydrographic Office Laganside Corporation Land Authority for Wales NIA: DARDJEach Northern Ireland health and social service board is listed separately!Clinical Standards Advisory GroupCoal Authority'City of Glasgow District Council MarketVTribunal under Schedule 11 of the Health and Personal Social Services (NI) Order 1972 "Commonwealth War Graves Commission Community Development FoundationAssets Recovery Agency Channel Tunnel Rail Link Limited0London & Continental Stations & Property LimitedCompetition Commission Traffic Wardens,Trinity House National Lighthouse Centre Ltd Vale of Glamorgan Victim Support$Chichester Harbour Conservancy BoardPeople's Panel Advisory GroupChester City Transport LtdEastbourne Buses LtdEstablished September 2002Established February 1994"Police Advisory Board for ScotlandPolice Arbitration TribunalCourt Service, TheOffice of the Paymaster General"Spectrum Management Advisory GroupRossendale Transport LtdThamesdown Transport Ltd Warrington Borough Transport LtdIsle of Skye AerodromeS4C2 Cyf. (S - S4C)"The Nursery Channel Ltd. (S - S4C)S4C Rhyngwladol Cyf. (S - S4C)8Nurses', Midwives' and other NHS Professions Review BodyRampton Hospital AuthorityAppeal Body (DVTA)Other NHS Bodies,Airport Management Services Limited (s H&IE)Worknorth Ltd (s MA)East Midlands Airport (s MA)Ringway Handling Limited (s MA)BMerseyside and North Wales Region Electricity Consumers Committee/Post Office Users' Council for Northern Ireland$Post Office Users' Council for WalesArgyll Ferries Ltd=Classified from February 2011, added to guide September 2011. Office for Budget ResponsibilityClassified from March 2011 when the Act creating it received Royal Assent, but operated as a non-statutory body from May 2010. Added to the guide September 2011."NHS Charities in England and WalesEn bloc classification for bodies that have charitable status and a close working relationship with NHS institutions. Classification added to the guide September 2011.Healthcare Improvement ScotlandPClassified as of April 2010. The entry was added to the guide in September 2011.0Social Care and Social Work Improvement ScotlandThe body took over the responsibilities of the Scottish Commission for the Regulation of Care. Classified since its creation in April 2010. Entry added to the guide September 2011.InterTradeIrelandOne of seven Irish North/South Implementation bodies, all of these bodies are controlled by the North South Ministerial Council making them public sector. See article for further details. Classified as of December 1999, added to the guide September 2011. Loughs Agency&Safefood (Food Safety Promotion Board)&Special European Union Programmes BodyTourism Ireland LtdGThe North South Language Body (An Foras Teanga North-South Body o Leid)Waterways IrelandCommunity Councils are the lowest tier of local government in Scotland and broadly equivalent to Parish Councils in England. Added to the guide September 2011.Community Councils are the lowest tier of local government in Wales and broadly equivalent to Parish Councils in England. Added to the guide September 2011.London Luton Airport LtduPreviously owned and operated by the public sector owned Luton International Airport Ltd. In August 1998 an agreement was signed that handed over the operation of the airport to a new company, London Luton Airport Operations Ltd (PrNFC), for a period of 30 years with Luton Borough Council retaining 100 per cent ownership of the airport. Added to the guide September 2011.The Building Standards Advisory Committee was required to report to Scottish Ministers on aspects of the building standards system. It considered developments in the industry, changes in public expectations or particular problems that arose, and had to be consulted on all proposed amendments to legislation or guidance documents. The body was dissolved by the Public Services Reform (Scotland) Act 2010. It stopped operating in July2010 and was reclassified as a former CG body in September 2011.%Historic Environment Advisory CouncilThe body was dissolved by the Public Services Reform (Scotland) Act 2010. Its properties, rights, liabilities and obligations were transferred to the Scottish Ministers. The body was classified as a former CG entity from July 2010 and described in the September 2011 monthly update.Waterwatch ScotlandgWaterwatch Scotland represented the interests of Scottish Water customers and investigated complaints. The body was dissolved by the Public Services Reform (Scotland) Act 2010. The responsibilities were transferred to the Scottish Public Service Ombudsman. The entity was classified as a former CG body in August 2011 and added to the guide in September 2011.One of seven Irish North/South Implementation bodies. In line with the classification of the other North/South Implementation Bodies it is reclassified from the Rest of the World to the central government sector as of its creation in December 1999. The body includes the Loughs Agency which is also classified to the central government sector. Reclassified on the guide September 2011.#Design Council (incorporating CABE)Following changes to the governance arrangements in April 2011 that removed public sector control over the general corporate policy the Design Council is reclassified as a private, non-market body to the NPISH sector. In April 2011 the Design Council also assumed the responsibilities of the Commission for Architecture and the Built Environment. Reclassified on the guide September 2011.Parish Councils (England)Advisory NDPB. The body was dissolved in April 2011 by the Public Services Reform (Scotland) Act 2010. Its properties, rights, liabilities and obligations were transferred to Scottish Natural Heritage. Classified to former CG, September 2011.Salmon Advisory Council(Centre for Management and Policy StudiesThe Commission for Racial Equality merged with the Equal Opportunities Commission and the Disability Rights Commission to form a new Equality and Human Rights Commission in October 2007.The Council for Central Laboratories of the Research Councils and the Particle Physics and Astronomy Research Council merged on 1 April 2007 to form the Science and Technology Facilities Council.The Disability Rights Commission merged with the Equal Opportunities Commissi< on and the Commission for Racial Equality to form a new Equality and Human Rights Commission in October 2007.#Dissolved on the 9th November 2001.ARoyal Commission on the Ancient and Historical Monuments of Wales$Horticulture Research International 3CCTA- The Government Centre for Information Systems,Property Advisors to the Civil Estate (PACE)"Doctors and Dentists Review Body&Donations and Bequests (to government)(National Biological Standards Board (UK)National Blood AuthorityNational Consumer CouncilFiresmart Ltd - (s LDDC)Barnet Homes LtdEast Durham Homes LtdGateshead Housing CompanyHigh Peak Community Housing LtdNow just part of the DFPNILocal AuthoritiesRest of shares held by FlextechHorserace Totalisator Board%New Millennium Experience Company Ltd*Northern Ireland Transport Holding CompanyMuseum of Kent Life Trust"National Exhibition Centre LimitedKOffice for the Regulation of Electricity and Gas (OFREG) (Northern Ireland)Cellardyke Port Chepstow Port1Local Government Boundary Commission for ScotlandCEO/Now subsumed within the Unified Appeal TribunalContingencies Fund"Conversion Loan Redemption AccountPConsumers Committee for Great Britain under the Agricultural Marketing Act 1958Blackburn Borough TransportBournemouth Transport Ltd#Cardiff City Transport Services LtdLondon Regional Transport*Driver & Vehicle Agency (Northern Ireland)National Army MuseumNational Audit OfficeBarnstaple PortBeaumaris Port Bideford Port Boston Port Brixham Port Buckie Port0Fisheries Conservancy Board for Northern IrelandFood Advisory CommitteeFootball Licensing Authority+BBC Radiocom (Hungary) Ltd [Hungary] (s WS)0BBC Radiocom (Praha) Sro [Czech Republic] (s WS)+BBC Radiocom (Romania) SRL [Romania] (s WS)*HM Treasury / Local Government AssociationIncorporated in July 2009. DirectorateMarine Scotland was established on 1 April 2009 as a Directorate of the Scottish Government - it replaced two previous Central Government bodies - Fisheries Research Services and the Scottish Fisheries Protection Agency, which have now been abolished. Which is a subsidiary of:Bassetlaw District CouncilManchester Airport plc Housing Revenue AccountQuasi-corporationoFormerly owned by Eastbourne Borough Council, Eastbourne Buses Ltd was sold to Stagecoach plc in December 2008.Which is / was a subsidiary of:Eastbourne Borough Council!Caerphilly County Borough Council|Formerly owned by Caerphilly County Borough Council, Islwyn Borough Transport Ltd was sold to Stagecoach plc in January 2010Following a review in October 2010, this was reclassified to Central Government alongside other Passenger Transport Executives from 1 April 1998. 0Greater Manchester Passenger Transport Executive9Merseytravel - (Merseyside Passenger Transport Executive)Sponsoring DepartmentBritish Coal Corporation)Advisory Board on Sustainable DevelopmentCrown Estate Office*Export Action Group for Building Materials$Export Credits Guarantee Department &Welsh Health Common Services AuthorityDover Harbour Board'Office of the Data Protection Registrar.Oil and Gas Projects and Supplies Office Board#Potato Industry Development CouncilRenamed British Potato Council!Nuclear Weapons Safety Committee 'Great North Eastern Railway (GNER) Ltd Began July 1982. On 1 April 2005 the whole of the issued share capital in UK Nirex Ltd. was transferred to Nirex CLG Ltd, a wholly Government owned holding company. UK Nirex Limited was acquired by the Nuclear Decommissioning Authority (NDA) in November 2006, becoming a wholly owned subsidiary of the NDA. It remained as a stand alone subsidiary until 31st March 2007, after which date its activities were absorbed into the NDA. UK Nirex Limited will be wound-up during the 2007/8 financial year. Westinghouse Electric UK LimitedTayside Enterprise Board%Advisory Committee on Genetic TestingNational Maritime Museum)Nuclear Powered Warships Safety Committee#Cardiff Bay Development Corporation*Central Manchester Development Corporation)Previous name was English Tourism Council/Became part of Visit Britain from 1 April 2003.Scottish Examination Board Amlwch PortDefence Secondary Care AgencyThamesdown Law Centre!Sheffield Development CorporationForeign Compensation Commission9North of Scotland Region Electricity Consumers Committee,Centre House Productions Ltd (CHP) - (s BBC)-BBC Worldwide Channel Investment Ltd (s BBCW)Directly Operated RailwaysCare Council for Wales-Mental Health Commission for Northern IrelandMental Health Review Tribunal'HW Poole and Son Ltd - (s Remploy Ltd)$Larch Cartons Ltd - (s Remploy Ltd) &Larch Industries Ltd - (s Remploy Ltd)%Larch Packaging Ltd - (s Remploy Ltd)Advisory NDPB. The body was dissolved in April 2011 by the Public Services Reform (Scotland) Act 2010. The guide was updated to reflect this in September 2011. Advisory NDPB. The body was dissolved in April 2011 by the Public Services Reform (Scotland) Act 2010. Its properties, rights, liabilities and obligations were transferred to the Scottish Ministers. The entry on the guide was updated to former CG in September 2011.Corporate Body. A former subsidiary of the Northern Ireland Transport Holding Company. Flexibus Ltd ceased trading in September 2008. Entry updated on the guide in September 2011.Corporate Body. A former subsidiary of the Northern Ireland Transport Holding Company. Sureline Coaches Ltd was absorbed into the operations of Ulsterbus Ltd in July 1987. Entry on guide reclassified to former PC September 2011.Northern Ireland Airports LtdThe body was created in 1971 and ceased trading following the privatisation of Northern Irish airports in 1994. It is classified as a former PC since 1994. This entry was added to the guide in September 2011.&Advisory NDPB. Abolished October 2010.Trades as TranslinkThe bodies name changed in May 1992 to London Luton Airport Ltd and following an agreement signed in August 1998 the operation of the airport was handed over to a private company. London Luton Airport Ltd maintains ownership of the airport and is itself owned by Luton Borough Council.UK Film CouncilThe body was closed on 1st April 2011 with its responsibilities transferring to the British Film Institute (BFI) and film London. The entry on the guide was reclassified to former CG in September 2011.Advisory NDPB. The United Kingdom Xenotransplantation Interim Regulatory Authority was closed by the Department of Health in December 2006. The Guide was updated to reflect this in September 2011.bThe Agency was closed in April 2006, when responsibilities were transferred to the Welsh Assembly.+Further Education Funding Council for WalesDfESExecutive AgencyMarine Safety AgencyBritish Screen Finance Limited*Greater London Magistrates Court AuthorityHuman Tissue Authority"Formally set up on 1st April 2005.!Advisory Committee on Advertising+Advisory Committee on Borderline Substances'Sustainable Development Education PanelRent Assessment Panels (RAPS)Valuation Tribunals!Cabinet Office: Ceremonial BranchRingway Developments LtdRiverside Centre Ltd, TheTS.A.D.A.C.C.A. Ltd (Sheffield and District Afro-Caribbean Community Association Ltd)%The London Authorities Mutual Limited Fluorochem Ltd - (s BNFL F2 Ltd)"Sold to private sector 11/09/1997.BNFL Enrichment Ltd - (BNFL)Magnox Electric Ltd (s BNFL)Magnox Electric Ltd. (s BNFL)$Reactor Sites Management Company Ltd/Reactor Sites Management Company Ltd. (s. BNFL)&Energy Sales and Trading Ltd (s. BNFL)Magnox North Ltd. (s. BNFL)Magnox South Ltd. (s. BNFL)Magnox Electric Ltd.%In relation to the Environment AgencyEstablished Autumn/Winter 1998mChester City Transport Ltd was sold to First Potteries Limited, a subsidiary of FirstGroup plc, in July 2007.< Appointments Commission*Crown Agents Holding and Realisation BoardWound up in March 2008DCSFBERRDIUSColchester Borough Homes LtdHillingdon Homes LtdLeeds West Homes LtdFirst Choice Homes Oldham Ltd6Waltham Forest Arms Length Management Organisation Ltd9Kensington and Chelsea Tenant Management Organisation LtdBerneslai Homes LtdLeeds North West Homes LtdEstablished April 2002Established February 2003Established April 2003Established 1 April 2003.Wound up on 31December 1996 >Replaced on privatisation by Crown Agents Ltd on 21 March 19978London Organising Committee of the Olympic Games (LOCOG)OFT Office of Water ServicesLord Chancellors DepartmentIRHMCE+City of Dundee District Council Launderette)City of Edinburgh District Council Market/UK Human Genome Mapping Project resource centre"United Kingdom Eco-labelling BoardTraining and Development Agency-Sugar Beet Research and Educational CommitteeBNFL sold its shareholding on 20/11/2000 to Robotic Technology Systems Plc. The company has since been re-named RTS Flexible Systems Limited."United Kingdom Nirex Ltd - (s NDA) Dissolved.F2 Chemicals LtdpBNFL Fluorochemicals Ltd was renamed F2 Chemicals Ltd on 07/04/97, and sold to the private sector on 28/01/2000.F2 Chemicals Ltd - (s BNFL) Association of London Government0CNC Building Control Consultancy Joint Committee;Advisory Committee on Overseas Economic and Social ResearchOrdnance Survey /Advisory Committee on Novel Foods and ProcessesShoreham Port Authority*reclassified from PrNFC 13th October 2008.Scottish Agricultural CollegeDundee AerodromeBiggin Hill AerodromeCarlisle (Crosby) AerodromeColl Aerodrome#Sports Council for Northern Ireland&Renamed Defence Aviation Repair Agency&Manchester Airport Building Ltd (s MA)!Yorkshire Purchasing OrganisationSocial Science Research CouncilIT Services Ltd - (s BNFL)IScottish Council for Post-Graduate Medical Education and Dental Education*Scottish Council for Research in EducationElectricity CouncilOFWATOFGEMBainsdown Ltd (s MA)(Race Relations Employment Advisory GroupRoyal Fine Art Commission Scottish Office Pensions Agency'Renamed Scottish Public Pensions AgencyScottish Sports Council$Council for National Academic Awards#Belfast Education and Library BoardBenefits AgencySubmarine Gift Shop Ltd.RNM Functions LtdBegan in May 1971)Became National Museums Liverpool in 2003National Museums LiverpoolBotanics Trading Company LtdVeterinary Products CommitteeVictoria and Albert MuseumAmble Development Trust LtdAnvil Trust Ltd, TheeSplit into the Defence Science and Technology Laboratory and Qinetiq. Reclassified April 1996 from CG%General Teaching Council for ScotlandPEstablished 99 q2. Previously known as Office of the National Lottery CommissionNational Lottery Commission Low Pay Commission0Health and Safety Executive for Northern Ireland1Replaced by Office of Gas and Electricity MarketsOffice of Gas SupplySAbolished in November 2000 and replaced by the Gas and Electricity Consumer Council,Coal Developments (Queensland) Ltd - (s BCC)#Coal Industry Estates Ltd - (s BCC)#Coal Industry Patents Ltd - (s BCC)%Hobart Investments Ltd (HI) - (s BCC)$Committee on the Safety of MedicinesSponsoring BodyRoyal Botanic Garden, EdinburghRoyal Botanic Gardens, Kew'Animal Welfare Advisory Committee (MOD)!Community Health Councils (Wales)New body launched in July 2010. It took over the functions of the Scottish Arts Council and Scottish Screen, both of which have been abolished.FReplaced by Strategic Health Authorities in England from October 2002.VSubsumed within a Joint Committee of the seven Welsh Local Health Boards in March 2010#Commission for Local Administration'Channel Four International Ltd - (s C4) Channel Four Television Corp Ltd=Boards of Visitors and Visiting Committees (Northern Ireland)MAdvisory Committees on General Commissioners of Income Tax (Northern Ireland)Central GovernmentLocal Government Institutions2Animal Planet (Latin Am) (50%) (sBBCW) (Associate)7BBC Haymarket Exhibitions Ltd (50%) (sBBCW) (Associate)BBroadcasters Audience Research Board Ltd (50%) (sBBCW) (Associate)Funding Agency for Schools Wound up in March 19998Merged to form the Warship Support Agency 2nd April 2001GLAHeritage Lottery Fund England Marketing Advisory BoardKEstablished under the Department for Employment and Learning Act (NI) 2001.Legal Services CommissionReplaced the Legal Aid Board*Higher Education Funding Council for Wales Truro PortLothian Buses plcEdinburgh Tours LtdSellafield LtdShetland Charitable Trust.Shetland Leasing and Property Developments LtdIncorporated June 1980"Shetland Heat Energy and Power Ltd"Shetland Heat energy and Power LtdViking Energy Ltd0Local Government Boundary Commission for England>Formerly listed as Parliamentary Boundary Commission for Wales@Formerly listed as Parliamentary Boundary Commission for EnglandABF The Soldiers Charity2Replaced by Boundary Committee for England in 2002UAbolished 2010, functions assumed by Local Government Boundary Commission for EnglandLothian Region Transport plc$Chancellor of the Duchy of Lancaster'Department for Education and EmploymentORR0National Probation Service for England and Wales&House of Lords Appointments CommissionRHistorical Manuscripts Commission (The Royal Commission on Historical Manuscripts)FRenamed Pay Review Body for Nurses, Midwives and other NHS ProfessionsOccupational Pensions Board6Replaced by Occupational Pensions Regulatory Authority Office of Electricity RegulationCombined Courts County CourtsGreater Manchester LieutenancyJudge Advocate GeneralCoronersMerchant Navy ReserveNHS Logistics AuthorityIndustrial Tribunal Service Industry Department for ScotlandInland Revenue)Inland Waterways Amenity Advisory CouncilColchester Port Dunbar Port)Consumer Communications for England (CCE)5Welsh Advisory Committee on Telecommunications (WACT)Became a CG in 1991.National Curriculum Council*Replaced by the Health Professions Council6Council for Professions Supplementary to Medicine, theIssue Department .Agricultural Wages Board for England and Wales-Agricultural Wages Board for Northern Ireland%Marshall Aid Commemoration CommissionMeasurement Advisory Committee Highlands and Islands EnterpriseScottish HomesNational School of GovernmentfThe Centre for Management and Policy Studies changed its name to National School of Government in 2005Broadcasting Data services LtdNew Deal Task Force :Replaced 1 April 1997 by Broadcasting Standards Commission5National Council for Education and Training for Wales=Qualifications, Curriculum and Assessment Authority for WalesSports Council for WalesJuvenile Justice BoardNorthern Ireland Policing Board3Agricultural Research Institute of Northern Ireland Penzance Port Perth Port Ulster Supported Employment LtdFair Employment Tribunal%Northern Ireland Industrial TribunalsNNorthern Ireland Council for the Curriculum Examinations & Assessment (NICCEA)%Granite Mortgages 03-3 plc is a Special Purpose Vehicle used in the Northern Rock securitisation programme. Northern Rock plc was reclassified from the private to the public sector from 9 October 2007. Full details of the reclassification are available at www.statistics.gov.uk/northernrock . %Granite Mortgages 04-1 plc is a Special Purpose Vehicle used in the Northern Rock securitisation programme. Northern Rock plc was reclassified from the private to the public sector from 9 October 2007. Full details of the reclassification are available at www.statistics.gov.uk/northernrock . %Granite Mortgages 04-2 plc is a Special Purpose Vehicle used in the Northern Rock securitisation programme. Northern Rock plc was reclassified from the private to the public sector from 9 October 2007. Full details of the reclassification are available at < www.statistics.gov.uk/northernrock . 4International Nuclear Services Ltd. - (s BNG / BNFL)hInternational Nuclear Fuels Ltd. changed its name to International Nuclear Services Ltd. on 06/09/2006. +Fellside Heat and Power Ltd (s. BNG / BNFL)8Stirling Enterprise and Economic Development Company LtdOn April 1st 2007 three new ALMOs took over from the six that previously managed council housing in the city, with Leeds East Homes Ltd being replaced by East North East Homes Leeds.-Local Government Association (Properties) LtdBR Property Board (s BRB)Pensions Appeal Tribunal From October 2002OFWAT National Customer Council,National Savings Stock Register Cash Account'Compensation Agency (Northern Ireland) "Library and Information CommissionWound up Autumn 1998/Local Government Property Commission (Scotland)Wound up on 15 November 1999+Local Government Staff Commission (England)!Monopolies and Mergers CommissionNHS Professionals South WestAcademies (En Bloc)Academy Trusts (En Bloc)!Children's Trust Boards (En Bloc)City Academies (En Bloc)6City Colleges for the Technology of the Arts (En Bloc)"City Technology Colleges (En Bloc)2Colleges of Further Education (Scotland) (En Bloc)Combined Courts (En Bloc)'Community Councils (Scotland) (En Bloc)$Community Councils (Wales) (En Bloc)#Community Health Councils (En Bloc)Community Schools (En Bloc)County Councils (En Bloc)County Schools (En Bloc)Crown Courts (En Bloc)%Direct Labour Organisations (En Bloc),Fire and Civil Defence Authorities (En Bloc)%Fire and Rescue Authorities (En Bloc)0Fire and Rescue Authorities (Scotland) (En Bloc)6Fire and Rescue Services (England and Wales) (En Bloc)-Fire and Rescue Services (Scotland) (En Bloc)=Foundation Schools (and Foundation Special Schools) (En Bloc)Free Schools (En Bloc)"Grant Maintained Schools (En Bloc)Groundwork Trusts (En Bloc)>Health and Social Services Boards (Northern Ireland) (En Bloc)@Health and Social Services Councils (Northern Ireland) (En Bloc):Health and Social Care Trusts (Northern Ireland) (En Bloc)$Health Authorities (Wales) (En Bloc)'Local Authorities Departments (En Bloc)Local Authority Airports London Boroughs (En Bloc)Magistrates Courts (En Bloc)$National Parks Authorities (En Bloc),NHS Charities in England and Wales (En Bloc)NHS Trusts (England) (En Bloc)1Northern Ireland Government Departments (En Bloc),Northern Ireland District Councils (En Bloc)"Northern Ireland Schools (En Bloc))Passenger Transport Authorities (En Bloc)Police Authorities (En Bloc)Police Forces (En Bloc)Primary Care Trusts (En Bloc)Rail for London Ltd%Regional Health Authorities (En Bloc)Research Councils (En Bloc)Scottish Courts (En Bloc)2Scottish Regional Transport Partnerships (En Bloc)0Strategic Health Authorities (England) (En Bloc)*Training and Enterprise Councils (En Bloc))Trust Ports in Northern Ireland (En Bloc)!Voluntary Aided Schools (En Bloc)&Voluntary Controlled Schools (En Bloc)4Institutions of Further Education (Northern Ireland)%London Transport Museum (Trading) LtdTramtrack Croydon Ltd2Passenger Transport Executive Group Ltd (PTEG Ltd)UIC Transport (JNP) Ltd Integrated Transport Authorities Aire Valley Mortgages 2004-1 plc Aire Valley Mortgages 2005-1 plc Aire Valley Mortgages 2006-1 plc Aire Valley Mortgages 2007-1 plc Aire Valley Mortgages 2007-2 plc Aire Valley Mortgages 2008-1 plc Home OfficeEurostar (UK) LtdRenamed as Eurostar International Ltd in December 2009, which did not affect its classification, but restructured in September 2010 resulting in reclassified as a Foreign Controlled Non-Financial Corporation. On 1 December 2006 the assets and liabilities of the Community Fund and New Opportunities Fund transferred to the Big Lottery Fund.Established 97 q2. On 1 December 2006 the assets and liabilities of the Community Fund and New Opportunities Fund transferred to the Big Lottery Fund.-British Nuclear Services Ltd. (s. BNG / BNFL)$General Teaching Council for EnglandUYorkshire Forward is the name of the Yorkshire and Humber Regional Development AgencyGangmasters Licensing AuthorityFIndependent Review Panel on the Classification of Borderline MedicinesTNurses, Midwives, Health Visitors and Professions Allied to Medicine Pay Review BodylBNFL sold its shareholding on 28/03/2002 to CSC Computer Sciences Ltd. The company has since been dissolved.British Geological Survey!Insolvency Practitioners Tribunal3Civil Service Occupational Health and Safety Agency"Misuse of Drugs Professional PanelMisuse of Drugs Tribunal Moredun Research InstituteMuseum of LondonEstablished 98 q4Established 1999Established 98 q3Race Relations Forum3Culture North East (North East Cultural Consortium)!East Midlands Cultural Consortium1Living East (East of England Cultural Consortium)North West Cultural Consortium Replaced by Employment Tribunals Reclassified from 1997q2 from CGIncluding Blackpool TramsBegan in April 1972Magnox Electric plcMagnox North LtdMagnox South Ltd Boundary Commission for ScotlandBody Disbanded on 31 March 2000/No longer a separate body (taken back into MoD)DUnited Kingdom Xenotransplantation Interim Regulatory Authority (UK)Ashworth Hospital AuthoritySpecial Health Authority-National Clinical Assessment Authority (NCAA)Sunderland Port Tenby Port Topsham Port Torquay PortCountryside Council for Wales Groundwork UK*Boards of Visitors to Penal Establishments(Boundary Commission for Northern IrelandBritish Antarctic Survey0British Association for Central & Eastern EuropeBritish Council*Londonderry Port and Harbour Commissioners Veterinary Medicines Directorate"Cairngorms National Park Authority!Development Board for Rural Wales Rochdale Boroughwide Housing LtdLeeds South East Homes LtdLeeds South Homes LtdLeeds East Homes LtdLeed North East Homes LtdCReclassified to CG. Set up 2000, will be part of the Lead NHS Trust*Defence Postal and Courier Services Agency$Sureline Coaches Limited - (s NITHC)Investors in People UK (IiPUK) Training and Enterprise CouncilsBNational Endowment for Science and Technology and the Arts (NESTA)Tristar Homes LtdDenehurst Park (Rochdale) LtdNorthern Rock plc was reclassified from the private to the public sector from 9 October 2007. Full details of the reclassification are available at www.statistics.gov.uk/northernrock . Royal Naval Submarine Museum Renfrew Port Ryde PortNational Westminster Bank plcArmed Forces Pay Review BodyArmy Personnel Centre)Scottish Criminal Cases Review CommissionEstablished 99 q1North Hull Housing Action TrustNHS Confederation, The Scottish Ambulance Service Board$Health Technology Board for Scotland Roads Service (Northern Ireland)Rowett Research InstituteRoyal Air Force Museum*Advisory Committee on Hazardous Substances*Advisory Committee on Historic Wreck SitesProteus Theatre Co LtdNational Parks Authorities National Stone CentreScottish Consumer CouncilFSAFC FCOffice of Government Commerce&Office of the Information CommissionerWar Pensions Agency (admin)OGC'National Fuel Distributors Ltd - (s HI)!Northern Ireland Industrial Court+Clinical Standards Board for Scotland (The)/Northern Ireland Driver Vehicle Testing Agency Insolvency Rules CommitteeInsolvency ServiceIndustrial Training BoardsCommunity FundWound up in December 1999. Office of Water Services (OFWAT) Offshore Energy Technology Board Reedmonte LtdResiduary Bodies BBC Broadcast Ltd (s HS)BBC Broadcast Ltd..Dumfries and Galloway Regional Council HarbourAir Travel Trust!Home Service Group (HS) - (s BBC)Was sold on the 17/01/96 Anglian Water&Eastern Shires Purchasing Organisation Sypta LtdBReplaced with the Police Service of Northern Ireland 4th Nov 2001.Dissolved on the 29 July 1994lSubsidiary of Bradford & Bingley plc which was reclassified from private to public sector on < 26th Sept 2008.&Abolished with effect from 2 May 2005.Dissolved 01/04/74 British Fuels British GasPrivatised 01/12/86 PPP ArbiterEstablished 13 December 2002'Consignia (Customer Management) Limited*PostCap (Guernsey) Ltd. (Guernsey) - (s C)8Department of the Environment, Transport and the Regions"Commission for the New Economy LtdUCommission of the Greater Manchester Combined Authority. Classified as of April 2011.8Manchester Investment and Development Agency Service LtdQAgency of the Greater Manchester Combined Authority. Classified as of April 2011.3National Health Service Business Services AuthorityBBC World Service (WS)The BBC World Service is classified to central government due to being funded by a grant from the Foreign and Commonwealth Office.%Reactor Sites Management Company Ltd.aBody abolished and functions transferred to NHS Business Services Authority, from 1st April 2006.'National Health Service Pensions Agency4National Health Service Purchasing and Supply AgencyDPublic Lending Right and the Public Lending Right Advisory CommitteeSypta Properties Ltd-South Yorkshire Passenger Transport AuthorityEstablished 2 April 2003National Archives"Rent Assessment Panel for Scotland2National Museums and Galleries of Northern Ireland Northern Ireland Museums Council2Subsumed within the Office of Government Commerce.!Abolished by the Health Act 1999.Council on Tribunals4Distinction and Meritorious Service Awards Committee!Defence Nuclear Safety Committee Pension Protection Fund#Crown body. Established March 2001&Legal Services Complaints CommissionerEstablished February 2004+Independent Review Services for Social FundInternal Drainage BoardsAshfield Homes LtdRegional Health Authorities&Regional Industrial Development Boards%Committee on Standards in Public LifeDefraGCentre for Environment Fisheries and Aquaculture Science Technology LtdForest Enterprise EnglandForest Enterprise WalesForest Enterprise ScotlandScottish Development AgencySports Council Trust CompanyMiddle Level CommissionersCompetition Appeal TribunalEstablished 1st April 2003Competition ServiceMOJ%Local Better Regulation Office (LBRO)School Food TrustWorking Ventures UK (WVUK)-Scottish Water and Sewerage Customers CouncilWages Councils>Welsh Scheme for the Development of Health and Social ResearchContributions AgencyDefence Estates OrganisationRenamed Defence EstatesAEnglish National Board for Nursing, Midwifery and Health VisitingForensic Science ServiceHighlands and Islands AirportsPolicyholders' Protection Board$Leeds Bradford International AirportjThe Nuclear Liabilities Management Company Ltd. changed its name to BNFL Properties Limited on 14/03/2002.(BNFL Properties Limited - (s BNG / BNFL)Tay Road Bridge Joint BoardInvest Northern Ireland'South West Regional Cultural ConsortiumSpoliation Advisory PanelWound up in April 2006Northern Ireland Memorial Fund1Royal Ulster Constabulary George Cross FoundationPreviously known as the National Lottery Charities Board. Changed its name on the 9th April 2001. On 1 December 2006 the assets and liabilities of the Community Fund and New Opportunities Fund transferred to the Big Lottery Fund.(Northern Ireland Human Rights CommissionNew Opportunities Fund&Learning and Skills Development Agency?CCLRC (Council for the Central Laboratory of Research Councils)Education Leeds LtdA Local Authority PFI scheme.National Heritage Memorial FundNational Insurance Fund"National Insurance Local Tribunals$National Investment and Loans OfficeNational Library of ScotlandFrom April 1999Established 97q4Land Registry, Her Majesty sLocal Authority AirportsBlackpool Airport LtdExeter and Devon Airport Ltd.Department for Business, Innovation and SkillsDepartment for EducationDfE1Central Rail Users Consultative Committee (CRUCC)OAdvisory Committee on Telecommunications for Disabled and Elderly People (DIEL),Northern Ireland Social Care Council (NISCC)2Commonwealth Parliamentary Association (UK) BranchMIts functions were taken over by the Equality Commission for Northern Ireland6Council for the Regulation of Healthcare Professionals N.I.R Travel Limited - (s NITHC)1Northern Ireland Railways Company Ltd - (s NITHC)3Worcestershire County Association of Local Councils8Commission for Social Care Inspection for England (CSCI)Disability Rights Commission4Defence Geographical and Imaging Intelligence Agency1Scottish Advisory Committee on Telecommunications4Scottish Advisory Committee on the Medical WorkforceRenamed Sportscotland#Special Hospital Services Authority&En bloc classification from June 2011.-Independent Parliamentary Standards Authority0Classified as CG from its creation October 2009.1Greater Manchester Integrated Transport AuthorityQAbolished and replaced by Greater Manchester Combined Authority as of April 2011.%Greater Manchester Combined AuthorityDClassified as local government entity from its creation, April 2011. Transport for Greater ManchesterClassified as a Local Government entity from its creation April 2011. Replaces Greater Manchester Passenger Transport ExecutiveNHill Farming Advisory Committee for England, Wales and Northern Ireland (HFAC)/Renamed National Insurance Contributions Agency$Criminal Injuries Compensation BoardDate classified on the PSCGJobcentre PlusSClassified in 2011, classification applies as of the bodies creation in April 2002.(Disability Employment Advisory Committee$Personal Accounts Delivery AuthorityNational Employment PanelThe body replaced the New Deal Task Force in October 2001. In March 2008, the body merged with the Sector Skills Development Agency to form the UK Commission for Employment and Skills.Merged with the Disability Employment Advisory Committee in April 2008 to form The Pension, Disability and Carers Service. As such from April 2008 DWP wMerged with the Personal Accounts Delivery Authority in April 2008 to form The Pension, Disability and Carers Service. &Pension, Disability and Carers ServiceJThe Pension, Disability and Carers Service was created in April 2008 by merging The Pension Service and the Disability and Carers Service. It is an executive agency as part of the department for Work and Pensions. As a public sector controlled, non-market body it is classified to the central government sector as of its creation.National Non Food Crop Centre'Veterans Advisory & Pensions Committees6Replaced the War Pensions Committees in December 2009.Tribunal NDPB, merged with the Employment Tribunals Service and Criminal Injuries Compensation Appeals Service in 2006 to form the Tribunals Service.Tribunal NDPB, merged with the Appeals Service and Criminal Injuries Compensation Appeals Service in 2006 to form the Tribunals Service.vTribunal NDPB, merged with the Appeals Service and Employment Tribunals Service in 2006 to form the Tribunals Service.BMerged with the Employment Service in 2002 to form Jobcentre Plus.Employment Service?Merged with the Benefits Agency in 2002 to form Jobcentre Plus.Following the passing of the Postal Services Act 2011, responsibility for regulating mail services passed to Ofcom. The Postal Services Commission was abolished in October 2011.DfT / Irish Government0Trinity House National Lighthouse Museum was a museum in Penzance, Cornwall, UK which housed the national collection of Trinity House. In February 2005 Trinity House announced the museum's closure and relocation of the collection. Trinity House National Lighthouse Centre Ltd was dissolved in August 2006(General Lighthouse Authorities (En Bloc)The General Lighthouse Fund was created by statute in 1898 to provide funding for the British Isle's three General Lighthouse Authorities. Its is mainly funded by Light Dues, which ONS have reviewed and reclassified as D.29 taxes, not sales of services. This means the General Lighthouse Fund becomes a non-market body, and i< s consequently reclassified as a non-market body, in the Central Government sector, from the introduction of the National Accounts in 1946.ONS originally classified Ofcom as a public non-financial corporation in 2002, when the body was set up. Following a review in December 2011, ONS concluded that Ofcom was wrongly classified. The majority of Ofcom's funding comes in the form of Grant-in-Aid from DCMS. As grant-in-aid is not considered "sales" under ESA 95, Ofcom is and always has been a non-market body, and is consequently reclassified as a Central Government unit from its creation. Trinity House Lighthouse Services is one of three General Lighthouse Authorities (GLAs) in the British Isles, and maintains Aids to Navigation across England and Wales. Following a review in December 2011, GLAs were reclassified as Central Government bodies back to the start of National Accounts in 1946, as they are primarily funded by Light Dues collected by the General Lighthouse Funds. ONS has decided Light Dues should be treated as D.29 Taxes on Production.The Northern Lighthouse Board is one of three General Lighthouse Authorities (GLAs) in the British Isles, and maintains Aids to Navigation across Scotland and the Isle of Man. Following a review in December 2011, GLAs were reclassified as Central Government bodies back to the start of National Accounts in 1946, as they are primarily funded by Light Dues collected by the General Lighthouse Funds. ONS has decided Light Dues should be treated as D.29 Taxes on Production. NIA: NSMC:Northern Ireland Assembly: North South Ministerial Council4Northern Ireland Assembly: Department of EnvironmentGovernment DepartmentDEGEOUKSA5Animal Health and Veterinary Laboratories AssociationFormed from the merger of Animal Health and the Veterinary Laboratories Association, the body is an executive agency of Defra but also works on behalf of the Scottish and Welsh governments. As an executive agency the body is a central government entity as of its creation in April 2011. Architecture and Design ScotlandzDetailed in January 2012 monthly update. Classification applies from March 2007 when Ministers began appointing the board."British Transport Police AuthorityIncludes the British Transport Police force, as of October 2004 the BTPA have been responsible for the running of the British Transport Police.kReplaced by British Transport Police Authority in October 2004, the Authority encompasses the police force.Government Procurement Service!Inland Waterways Advisory CouncilASucceeded by the Inland Waterways Advisory Council in April 2007.Land and Property Services NIA: DFPNIEstablished in April 2007 following the merger of two predecessor bodies - the Rate Collection Agency and the Valuation and Lands Agency. In April 2008 two other bodies were merged into the organisation - Land Registers of Northern Ireland and Ordnance Survey of Northern Ireland.$Northern Ireland Assembly CommissionoCorporate body established to run the Northern Ireland Assembly, the body has been in operation since May 2007.6Northern Ireland Central Investment Fund for CharitiesEstablished in 1965 through the Charities Act (Northern Ireland) 1964 and managed by the Department for Social Development, the fund acts as an investment vehicle for Northern Irish charities. The fund is classified as a public financial auxiliary.>Northern Ireland Health and Social Care Trust Charitable Funds3Northern Ireland Medical and Dental Training AgencypEstablished in April 2004 to replace the Northern Ireland Council for Postgraduate Medical and Dental Education."Northern Ireland Screen Commission~Government agency that promotes film and television industry in Northern Ireland. Classified as of its creation in April 1997."Northern Ireland Utility RegulatorjFormerly known as the Northern Ireland Authority for Energy Regulation the name was changed in April 2007.8Became Northern Ireland Utility Regulator in April 2007.#Ordnance Survey of Northern Ireland Formerly an executive agency of the Northern Ireland Department of Culture, Arts and Leisure, it was abolished in April 2008 when it was merged into Land and Property Services, an Executive Agency of the Northern Ireland Assembly Department for Finance and Personnel.$Scottish Legal Complaints CommissionSports Ground Safety AuthorityThe Sports Ground Safety Authority Act 2011 renamed the Football Licensing Authority as the Sports Ground Safety Authority and expanded its remit to cover stadia used for a wide variety of sports. The Act came into force on 1 November 2011.Valuation and Land AgencyThe Valuation and Land Agency was an executive agency of the Northern Ireland Assembly Department for Finance and Personnel, but was abolished in April 2007 when it was merged with the Rate Collection Agency to form Land and Property Services. &Water Industry Commission for ScotlandICreated in July 2005 to regulate water and sewerage services in Scotland.'Youth Justice Agency (Northern Ireland)NIA: DoJ=Established April 2003 to replace the Juvenile Justice Board.These three companies were the UK subsidiaries of the Horserace Totaliser Board (the Tote). Under The Horserace Betting and Olympic Lottery Act 2004, the Horserace Totaliser Board ceased to exist on 13th July 2011, and its subsidiary companies transferred toa successor company "Tote (Successor Company) Limited". This company was sold to Lightcatch Ltd, the parent company of private sector bookmaker Betfred, resulting in these three companies becoming private non-financial corporations.Rail Passengers' Council 3The operating name of this body is Passenger Focus. Animal HealthAnimal Health was responsible for ensuring that farmed animals in Great Britain are healthy, disease-free and well looked after. In April 2011 it merged with the Veterinary Laboratories Association to form the Animal Health and Veterinary Laboratories Association.Buying SolutionsBuying Solutions was the Government's centralised procurement service based within the Cabinet Office. In July 2011 the body changed its name to Government Procurement Service.Predecessor body to what is now known as Passenger Focus. In 2000 the body was renamed as Rail Passengers' Committees by the Transport Act 2000.Abolished in September 2010.;Employment training organisation that closed in March 2007.0Now known as the Sports Ground Safety Authority.Predecessor body to Invest Northern Ireland. Legislation that created Invest Northern Ireland, the Industrial Development Act (Northern Ireland) 2002, abolished the Industrial Development Board for Northern Ireland.Predecessor body to Invest Northern Ireland. Legislation that created Invest Northern Ireland, the Industrial Development Act (Northern Ireland) 2002, abolished the Industrial Research and Technology Unit.former Central GovernmentThe Juvenile Justice Board replaced the Rathgael and Whiteabbey Schools Management Board, but was itself abolished in April 2003 and replaced by / renamed as the Youth Justice Agency.The Land Registers of Northern Ireland ceased to exist as a separate body in April 2008, it was merged into Land and Property Services, an executive agency of the Northern Ireland Assembly Department for Finance and Personnel.A predecessor body to Invest Northern Ireland. Legislation that created Invest Northern Ireland, the Industrial Development Act (Northern Ireland) 2002, abolished the Local Enterprise Development Unit.Abolished April 2003.The Northern Ireland Council for Postgraduate Medical and Dental Education was replaced by a new body, the Northern Ireland Medical and Dental Training Agency in April 2004.+Former Advisory NDPB, abolished April 2007.OGC buying.solutions was the Government's centralised procurement service based within the Cabinet Office. In April 2009 the body changed its name to Buying solutions then in July 2011 it became Government Procurement Service. Railsale LtdFormerly a Department for Transport owned company involved in the sale of passenger rolling stock. The company was dissolved in July 2003.< Rail Passengers' Committees%Predecessor body to what is now known as Passenger Focus. In 2000 Rail Users' Consultative Committees and Central Rail Users' Consultative Committees became Rail Passengers' Committees. Rail Passengers' Councils then became Rail Passengers' Councils (operating name - Passenger Focus) in 2005.Predecessor bodies to what is now known as Passenger Focus. In 2000 the bodies were renamed as Rail Passengers' Committees by the Transport Act 2000.The Rate Collection Agency merged with the Valuation and Land Agency to form a new Executive Agency, Land and Property Services, in April 2007..Renamed as the Juvenile Justice Board in 1998.The Royal Commission on Environmental Pollution was a body established in 1970 to advise the Queen, Government, Parliament, the devolved administrations and the public on environmental issues. Defra formally closed the body in March 2011.Government body responsible for the provision of conveyanicng and executry services. The body was abolished under the Public Appointments and Public Bodies etc. (Scotland) Act 2003 in August 2003.Previously responsible for research and laboratory services relating to animal health. In April 2011 the body merged with Animal Health to form the Animal Health and Veterinary Laboratories Association.ITSO LtdITSO Services LtdJun-06 - Aug-10Various4Office of the Chief Investigating Officer (Scotland) 2008-2010NDA/Historic Buildings Council for Northern Ireland&Historic Buildings Council for England2Historic Environment Advisory Council for Scotland!The Historic Buildings Councils advised ministers on the preservation of listed buildings and those of special historical or architectural interest. The Historic Buildings Council for England was abolished by section 39 of the National Heritage Act 1983, coming into force on 1 April 1984.The Historic Buildings Council for Scotland was abolished by section 4 of the Public Appointments and Public Bodies etc. (Scotland) Act 2003 which received Royal Assent on 11th March 2003 and came into force in June 2003. The Historic Buildings Council for Wales was abolished in April 2006 under the Historic Buildings Council for Wales(Abolition) Order 2006. All property, rights etc were transferred to the National Assembly for Wales. Magnox LtdLClassified as of January 2011, detailed in the February 2012 monthly update.%Mayor's Office for Policing and CrimeNHS Education for Scotland NHS Education for Scotland is a "special health board" created in March 2002 and is responsible for supporting NHS services in Scotland by developing and delivering education and training for those who work in NHS Scotland. Classified as of March 2002 as detailed in February 2012 update.-Northern Ireland Courts and Tribunals ServiceZThe Northern Ireland Courts and Tribunals Service (NICTS), which is an agency under the Department of Justice for Northern Ireland. It was previously known as the Northern Ireland Court Service but rebranded as the Northern Ireland Courts and Tribunals Service on 12 April 2010, establishing a new unified administration for courts and tribunals.OClassified as of February 2009 as detailed in the February 2012 monthly update.Research Site Restoration LtdStudio Schools (en Bloc)Various EStudio Schools are new schools for 14 to 19-year-olds, delivering project-based, practical learning alongside mainstream academic study. They are state schools, non-fee charging and are being created under the Academies programme, and are therefore also classified in the same way as Academies, as Central Government schools.'University Technical Colleges (en Bloc)|University Technical Colleges are new schools for 14 to 19-year-olds, they are intended to specialise in technical studies and will have close links with / will be sponsored by a university . They are state schools, non-fee charging and are being created under the Academies programme, and are therefore also classified in the same way as Academies, as Central Government schools.British Hallmarking Council is public sector controlled and non-market funded and is therefore classified as a central government body.HOffice for Standard in Education children's Services and Skills (Ofsted)ROffice of Her Majesty s Chief Inspector of Education and Training in Wales (Estyn)The Committee was set up to advise Government in accordance with the terms of the Protection of Wrecks Act 1973. The Committee was abolished in March 2011.!Ancient Monuments Board for WalesThe Ancient Monuments Board for Scotland was abolished by section 4 of the Public Appointments and Public Bodies etc. (Scotland) Act 2003 in June 2003.The Board advised the Secretary of State for Wales on ancient monuments in Wales. The Ancient Monuments Board for Wales (Abolition) Order 2006 abolished the body as of April 2006.CADW (Welsh Historic Monuments) is reclassified as a former central government body as of 2005 when it simply became part of the Welsh Government and no longer a separate institutional unit.Government Equalities Office was established as a separate government department in October 2007, but abolished, and the functions absorbed into the Home Office in April 2011.The Metropolitan Police Authority (MPA) was the police authority responsible for supervising the Metropolitan Police Service, and was set up in 2000 as a body of the Greater London Authority (GLA), by the Greater London Authority Act 1999. The Authority was disbanded on 16th January 2012 when the functions were transferred to the Mayor's Office for Policing and Crime under the Police and Social Responsibility Act 2011. tThe Northern Ireland Courts Service was renamed as the Northern Ireland Courts and Tribunals Service in April 2010. dThe Planning Service (Northern Ireland) no longer exists as a separate institutional unit. It was an executive agency within the NIA Department of the Environment, but the functions and resources of the agency were absorbed into the Department from April 2011 as part of an ongoing process to transfer planning powers to Northern Ireland's local councils.A former subsidiary of S4C (Sianel Pedwar Cymru - the Welsh Fourth Channel Authority). The company was dissolved on 18 March 2008.bOriginally established in 1969, the Women's National Commission was an independent advisory body giving the views of women to the government of the United Kingdom, and was an advisory Non Departmental Public Body (NDPB). It was abolished on 31st December 2010 and its key functions of engaging with women were brought within Government Equalities Office./Rathgael & White Abbey Schools Management Board6Former Remploy subsidiary, dissolved in November 2002.$Commission for Victims and SurvivorsVThe Commission for Victims and Survivors is a Northern Irish body, established under the Commission for Victims and Survivors Act (Northern Ireland) 2008, that formally came into existence in May 2008. Is an executive Non-Departmental Public Body (NDPB) of the Northern Ireland Assembly Office of the First Minister and Deputy First Minister.jCriminal Justice Inspection Northern Ireland / the Chief Inspector of Criminal Justice in Northern Ireland2Family Health Services Appeal Authority (Tribunal))Health and Social Care Information CentreHS1 Ltd SHS1 Ltd was formerly called Union Railways North Ltd, and was a subsidiary of London and Continental Railways. It holds a concession to operate the high speed rail link from London to the Channel Tunnel, but the company was sold, in November 2010, to Borealis Infrastructure and Ontario Teachers Pension Plan, two Canadian pension funds. National Patient Safety Agency1Northern Ireland Cooperation Overseas (NI-CO) LtdNIA:DETIFormerly known as Northern Ireland Public Sector Enterprises Ltd" until it changed its name on 8 December 2009, this company is a subsidiary of Invest Northern Ireland, part of the Northern Ireland Assembly Department of Enterprise, Trade and Investment (NIA:DETI). Its principal activity is the sale of advice and < consultancy services, related to Northern Ireland public sector services and expertise on a worldwide basis.#Northern Ireland Environment AgencyNIA:DoEThe Northern Ireland Environment Agency (NIEA) is an Executive Agency within the Department of the Environment (NIA: DoE) in Northern Ireland. It is the successor of the Environment & Heritage Service (EHS) and came into existence in July 2008.1Northern Ireland Judicial Appointments CommissionThe Northern Ireland Judicial Appointments Commission (NIJAC), a body created in June 2005 under the Justice (Northern Ireland) Acts 2002 & 2004. Northern Ireland Law CommissionNIA:DoJeThe Northern Ireland Law Commission (NILC) was established in 2007 under the Justice (Northern Ireland) Act 2002. It is a main task is to review areas of the law and to make recommendations for reform. It is an advisory, non-departmental public body of the Northern Ireland Assembly Department of Justice (NIA:DoJ) , and is a public sector, non-market body.*Northern Ireland Legal Services CommissioniThe Northern Ireland Legal Services Commission (NILSC), which was established on 1 November 2003 and assumed responsibility for the administration of Legal Aid in Northern Ireland from the Legal Aid Department of the Law Society of Northern Ireland. Since its creation and throughout 2009/10 the Commission was a Non Departmental Public Body (NDPB) sponsored by the Northern Ireland Court Service (NICtS), but following devolution of policing and justice functions to the Northern Ireland Assembly (NIA) on 12 April 2010, the Commission became a NDPB of the Northern Ireland Assembly Department of Justice (NIA:DoJ)./Public Prosecution Service for Northern IrelandThe Public Prosecution Service for Northern Ireland (PPSNI) was established in June 2005 by the commencement of the Justice (Northern Ireland) Act 2002. Queen Victoria School (Charity)sThis charity was originally established under a Royal Warrant in 1905, and like many charities is mainly funded by voluntary donations and legacies. Under its 2006 governance arrangements, its governing Board is entirely appointed by the Secretary of State for Defence, and so the Queen Victoria School charity is classified as a Central Government body in its own right.9The National Institute for Health and Clinical ExcellenceHThe National Institute for Clinical Excellence, known as NICE, was established in February 1999 as a Special Health Authority. Its name was changed to The National Institute for Health and Clinical Excellence under the National Institute for Clinical Excellence (Establishment and Constitution) Amendment Order from 1 April 2005CTRL Section 1 Finance plcA financing vehicle for London and Continental Railways. Previously the body was classified as a public corporation until June 2009 when DfT acquired the share capital and assumed the liabilities. From June 2009 the body was reclassified into the central government sector.LCR Finance PlcACentre for Environment, Fisheries and Aquaculture Science (CEFAS)Medical Supplies AgencyThe CPPIH was established in January 2003 under section 20 of the National Health Service Reform and Health Care Professions Act 2002, but was abolished in June 2008 under section 232 of the Local Government and Public Involvement in Health Act 2007.=Community Health Councils originated in section 9 of the National Health Service Reorganisation Act 1973, and although Community Health Councils continue to exist in Wales they were abolished in England on 1st December 2003 under section 22 of the National Health Service Reform and Health Care Professions Act 2002.Environment & Heritage Service (EHS) was an Executive Agency of the Northern Ireland Assembly Department of Environment (NIA:DoE), and was established on 1 April 1996. It was renamed as the Northern Ireland Environment Agency in July 2008.gThe body was formerly an advisory non-departmental public body sponsored by Defra. However as of 31 March 2011 the body has been reconstituted as an expert committee. As an expert committee the body is no longer a separate institutional unit and is now simply part of Defra. As such it should be listed as a former central government body as of 31 March 2011.A Special Health Authority established in November 2000 its function was to assess the performance and conduct of doctors and dentists engaged in the health service. It was one of a number of special health authorities abolished on 1 April 2005 under the Special Health Authorities Abolition Order 2005. Its functions transferred to another Special Health Authority, the National Patient Safety Agency.%A Special Health Authority established in 1999, it was one of a number of special health authorities abolished on 1 April 2005 under the Special Health Authorities Abolition Order 2005. Its functions transferred to a new Special Health Authority, the Health and Social Care Information Centre.The NRPB was established as a public authority under the Radiological Protection Act 1970, but the Act was repealed, and the functions of the NRPB transferred to the Health Protection Agency in April 2005, under the Health Protection Agency Act 2004. The Northern Ireland Child Support Agency was replaced by the Child Maintenance and Enforcement Division (a Division of the Department for Social Development) on 1st April 2008.Northern Ireland Public Sector Enterprises Ltd changed its name to Northern Ireland Cooperation Overseas (NI-CO) Ltd on 8 December 2009.HFormerly a non-ministerial department, the offices of the Director General of Electricity Supply for Northern Ireland and the Director General of Gas for Northern Ireland which together formed OFREG were abolished on 31 March 2003 and replaced by the Northern Ireland Authority for Energy Regulation (NIAER) subsequently renamed as the Northern Ireland Authority for Utility Regulation (NIAUR). Although the OFREG name continued in use between 2003 and 2007 (almost like a trading name of the NIAER), the name appears to have been dropped in April 2007 when the NIAUR was established.7The PHLS Board was created under the National Health Service Act 1977 to exercise functions with respect to the administration of a microbiological service in England and Wales. The Board was abolished on 1st April 2005 under section 190 of the Health and Social Care (Community Health and Standards) Act 2003. lRegional Health Authorities were established under section 8 of the National Health Service Act 1977, and operated in England and Wales until abolished and replaced by Health Authorities on 1 April 1996 under section 1 of the Health Authorities Act 1995. Health Authorities in England were themselves abolished and replaced by Strategic Health Authorities in 2002..The National Institute for Clinical ExcellenceIThe National Institute for Clinical Excellence, known as NICE, was established in February 1999 as a Special Health Authority. Its name was changed to The National Institute for Health and Clinical Excellence under the National Institute for Clinical Excellence (Establishment and Constitution) Amendment Order from 1 April 2005.,School Support Staff Negotiating Body, which had been created under the Apprentice, Skills, Children and Learning Act 2009, and established in July 2009 to negotiate school support staff pay and conditions of employment. It was abolished on 1 February 2012 under Article 18 of the Education Act 2011. AbbreviationseFormer subsidiary of London and Continental Railways. The company was dissolved on 20 September 2011.Subsidiary of London and Continental Railways, set up to own the lease on St. Pancras station. The company ceased trading in December 2008 and is being dissolved.The company that operates the London to Channel Tunnel High Speed Rail Link. The company was renamed as HS1 Ltd in July 2008, which was sold in November 2010.Former subsidiary of London and Continental Railways, it responsible for the construction of the southern section of the channel tunnel rail link, but ceased to trade in 2003. The company was dissolved on 20 September 2011 CTRL (UK) LtdwFormer subsidiary of LCR, LCR d< isposed of its interest in the company in November 2010, as part of the sale of HS1 Ltd.Education Funding AgencyA new Executive Agency of the Department for Education, established in April 2012, this body has taken on many of the functions from the abolished Young Persons Learning Agency.%London Legacy Development CorporationStandards & Testing AgencyA new Executive Agency of the Department for Education, established in October 2011. This body took over some of the functions of the Qualifications and Curriculum Development Agency, prior to that body's abolition in April 2012.Teaching Agency+Training and Development Agency for Schools7Previously known as the Teacher Training Agency, the Training and Development Agency for Schools was abolished under Article 14 of the Education Act 2011 on 1 April 2012. Its functions have largely passed to the new Teaching Agency, one of a number of new executive agencies within the Department for Education.The Air Travel Trust Fund is a dedicated, public sector controlled fund, (controlled by the Civil Aviation Authority) which compensates package holidaymakers and assists with repatriation costs in the event of their tour operator going bust.'The Education Act 2011 was passed in November 2011, and amended the legislation applying to FECs in England and SFCCs sufficiently to remove the public sector controls, and therefore these non-market bodies are reclassified, from April 2012, as Non-Profit Institutions Serving Households (NPISH)(The Education Act 2011 was passed in November 2011, and amended the legislation applying to FECs in England and SFCCs sufficiently to remove the public sector controls, and therefore these non-market bodies are reclassified, from April 2012, as Non-Profit Institutions Serving Households (NPISH).Bio Products Laboratory LtdLDundee Airport became Dundee Airport Ltd, and transferred from Local Authority ownership to become part of the Scottish Government owned Highland and Islands Airports Ltd. Dundee Airport Ltd is classified in the PSCG already as a Central Government body. Dundee Aerodrome is therefore reclassified as a Former Local Government body.The General Teaching Council for England (GTCE) was abolished on 1 April 2012 under Article 7 of the Education Act 2011 and its functions, post closure, have passed to the new Teaching Agency, one of a number of new executive agencies within the Department for Education. Formerly an advisory body to the Meat Hygiene Service, the body was abolished following a review of roles and relationships between the Food Standards Agency, the Meat Hygiene Service and the Advisory Committee . Its final meeting was in September 2004.A former Executive Agency of the Food Standards Agency, the Meat Hygiene Service lost its agency status and was merged into the Food Standards Agency in April 2010, and ceased to exist as a separate institutional unit.The Teacher Training Agency was renamed as the Training and Development Agency for Schools in September 2005, under the Education Act 2005. The Young Persons Learning Agency was abolished on 1 April 2012 under Part 7, section 66 of the Education Act 2011 and its functions split. Some have passed back to the Secretary of State for the Department for Education, its funding functions are being administered the new Education Funding Agency (EFA), one of a number of new executive agencies within the Department for Education. *Previously Building Society until November 1997. Northern Rock plc was reclassified from the private to the public sector from 9 October 2007 until January 2012. In January 2012 it was sold to Virgin Money. Full details of the reclassification are available at www.statistics.gov.uk/northernrock . 4 Ventures LtdO4 Ventures Ltd is a wholly owned trading subsidiary of Channel 4 Television Corporation - which is classified as a Public Non-Financial Corporation. It generates income from a number of sources including television and online advertising, the sale of consumer products and the sale of film and television rights, and is a market body.!Agri-Food & Biosciences InstituteThe Agri-Food & Biosciences Institute (AFBI) was created on 1st April 2006 as an amalgamation of the Department of Agriculture and Rural Development (DARD) Science Service and the Agricultural Research Institute of Northern Ireland (ARINI).Bradford Film LimitedScience Museum GroupBradford Film Limited incorporated in January 1997, is a wholly owned subsidiary of SCMG Enterprises Ltd. The company has been non-market funded since April 2010.:Commissioner of the Metropolis (Metropolitan Police Force)HThe Commissioner of the Metropolis was established as a corporation sole by the Police Reform and Social Responsibility Act 2011. The Commissioner of the Metropolis is the head of the Metropolitan Police, and the Commissioner is the institutional unit that employs the police officers and civilian staff of the Metropolitan Police Force. Funding and control of the Commissioner is shared between Central and Local Government, but as the Commissioners geographic remit is largely limited to London, it has been classified, as with most other Police Forces, as a Local Government body.$Contracts Rights Renewal Adjudicator'The Office of the Adjudicator was set up following a Competition Commission investigation into the merger of Carlton and Granada to form a large ITV company (though other smaller companies remain) whose role is to ensure that Carlton-Granada respond fairly when the demands of advertisers or buyers change from time to time. Its formal name is the "Contracts Rights Renewal Adjudicator" (CRRA), and it is controlled by Ofcom, part of the Department for Business, Innovation and Skills (BIS), and funded by recovering costs from the merged ITV company."Northern Ireland Library AuthorityKnown as Libraries NI, the body is responsible for ensuring the best possible library service within Northern Ireland. Set up by the Libraries Act (NI) 2008 board members are appointed by the Northern Ireland Department for Culture, Arts and Leisure who also fund the body. Libraries were previously managed by the Northern Ireland Education and Library Boards (these bodies continue to exist).;Office of the Adjudicator - Broadcast Transmission ServicesZThis body was set up in September 2008 to regulate the provision of managed transmission services and network access and protect the interest of consumers following a Competition Commission investigation into the merger of the two dominant providers to form Arqiva. The Adjudicator is overseen by Ofcom and funded by recovering costs from Arqiva.CThe Science Museum Group was previously known as the National Museum of Science and Industry. The name change takes effect from 1 April 2012. The Group comprises a number of DCMS sponsored and grant in aid funded museums. It is a public sector controlled, non-market body and so classified to the central government sector.SCMG Enterprises LtdSCMG Enterprises Ltd hSCMG Enterprises Ltd is a wholly owned subsidiary of the Science Museum Group. The company is responsible for the commercial activity at the museums. As such the body is public sector controlled and market funded so classified as a public corporation. It was previously known as NMSI Enterprises Ltd until 18 May 2012, and as NMSI Trading until 1 June 2010 . _Body that aims to promote learning and employability through the use of technology. Previously a government body controlled by the Secretary of State for Business, Innovation and Skills, changes to the governance arrangements in March 2012 have removed government control and therefore resulted in the body being reclassified into the private sector.A subsidiary of Channel Four Television Corporation, this activities of this company were transferred to another Channel Four subsidiary, 4 Ventures Ltd, and this company ceased trading, at the end of 2002. It is classified as a Former Public Corporation from this point.The General Commissioners of Income Tax are tribunals which hear appeals against decisions made by HMRC on a variety of different tax related matters. The N< orthern Irish body was abolished in April 2009 by the Tribunals Courts and Enforcement Act 2007. xThe body has been dormant since 2005 as in Northern Ireland justices of the peace have been replaced by lay magistrates.A predecessor body to the Agri-Food & Biosciences Institute, it was dissolved under section 10 of the Agriculture (Northern Ireland) Order 2004, which came into effect on 31 March 2006.A former subsidiary of Channel Four Television Corporation. Channel Four sold its interest in the company in November 2007, and its accounts state that the company is ultimately controlled by a Guernsey registered firm called Ingenious Media Active Capital Ltd.It is therefore reclassified as a foreign controlled non-financial corporation, but as a former Public Corporation in the Public Sector Classification Guide.A subsidiary of Channel Four Television Corporation, Channel Four Learning Ltd provided educational back up and liaison services for Channel Four's schools programmes and additional support material, but ceased trading in June 2000 and has been dormant since.bChannel Four Television Company Ltd was the original legal operator of Channel Four, but ceased to trade / operate upon the creation of a new statutory corporation the Channel Four Television Corporation under the Broadcasting Act 1990, consequently Channel Four Television Company Ltd ceased to trade on 31 December 1992 and has been dormant ever since.ALord Chancellor's Legal Aid Advisory Committee (Northern Ireland)This committee was abolished via legislation in March 2006. Before its abolition the committee provided advice and guidance to Government on the legal aid system within Northern Ireland.The Public Services Productivity Panel was a former advisory NDPB that was established to identify ways to help improve the productivity of the public sector. The Panel ceased activities in May 2002.Cultural Consortia were created in the late 1990s / early 2000s to champion regional culture and provide regional culture strategies. Eight bodies existed for the separate areas of the UK, all have since been dissolved between July 2009 and September 2010.Abolished under the Localism Act 2011. The Office for Tenants and Social Landlords, which went by the name of the Tenant Services Authority, was created under the Housing and Regeneration Act 2008. Section 178 and Schedule 16 of the Localism Act 2011 transfer the functions of the TSA to the Homes and Communities Agency, and delete the relevant sections of the 2008 Act, such that, from 1 April 2012 when this legislation was brought into force the Office for Tenants and Social Landlords / Tenant Services Authority no longer exists.National Fraud AuthorityThe National Fraud Authority is an executive agency of the Home Office whose purpose is to co-ordinate the efforts against fraud in the UK. As a public sector controlled, non-market funded body the Authority is classified to the central government sector as of its creation. NESTA TrustUnited Kingdom Border AgencyiThe UK Border Agency is an executive agency of the Home Office and is responsible for securing the border and controlling migration for the benefit of the UK. The Agency is primarily funded through grant-in-aid from the Home Office. As such the Agency is classified as public sector controlled, non-market funding and therefore to the central government sector.FGovernment controlled charity that replaces NESTA as the holder of the National Lottery endowment. The NESTA Operating Company is currently the sole trustee of the NESTA Trust. The Trust shall continue NESTA's original objectives to advance education and innovation in the areas of; science and technology, the arts, the efficiency of public services, the voluntary sector and social enterprise and industry and commerce As the NESTA Trust is public sector controlled and non-market funded it is classified to the central government sector as of its establishment in September 2011.The Assets Recovery Agency (ARA) was established under the Proceeds of Crime Act 2002 (POCA) to reduce crime by confiscating the proceeds of any crime. The ARA became operational in February 2003, but it was abolished under section 74 of the Serious Crime Act 2007 and its functions were mostly transferred to the Serious Organised Crime Agency. The body was then formally abolished on 1 April 2008 under the Assets Recovery Agency (Abolition) Order 2008.Government controlled advertising agency and producer of public information campaigns that was established in 1946. The body closed on 31 March 2012 when most of the functions were transferred to the Government Procurement Service. The Agency functioned from 1 April 1999 until 1 October 2006. The Agency was dissolved by chapter 1 part 1 of the Natural Environment and Rural Communities Act 2006. The relevant part of the legislation was brought into force on 1st October 2006 via the Natural Environment and Rural Communities Act 2006 (Commencement No. 3 and Transitional Provisions) Order 2006. The functions, assets and liabilities were transferred to Natural England a new body set up by the Act and classified on the PSCG as a central government body.WeatherXchange LimitedWeatherxchange Limited was an arranger of weather derivatives. The company was 50% owned by the Met Office. Companies House list the company as being dissolved in November 2009.+Vehicle and Operator Services Agency (VOSA)East London Waste AuthorityNorth London Waste AuthorityWest London Waste Authority!Western Riverside Waste AuthorityMerseyside Waste AuthorityCreated by the Waste Regulation and Disposal (Authorities) Order 1985. Joint waste disposal authorities are made up of participating constituent councils responsible for the collection and disposal of waste within their area. They were set up from the view point of there being advantages in having a joint authority rather than many separate authorities carrying out the same function within a localised area. Clydebank Municipal Bank Ltd&East Dunbartonshire Municipal Bank Ltd!North Ayrshire Municipal Bank Ltd$North Lanarkshire Municipal Bank LtdWest Lothian Municipal Bank LtdScottish Municipal Banks are controlled by their sponsoring / associated local authority. In their accounts they each recognise their Local Authority as their ultimate controlling party, and in each case the banks registered offices are the council offices and they often operate using council staff. Thus they are clearly public sector controlled. As they are bodies which take deposits (thus incurring financial liabilities on the market) and generally meet the definitions of a financial intermediary under ESA 95 paragraph 2.38 but which do not feature on the ECB List of MFIs they are classified as Public Other Financial Intermediaries."North Ayrshire Municipal Bank Ltd "Lee Valley Regional Park Authority0NHS Commissioning Board Special Health Authority<The Animal Welfare Advisory Committee was an advisory non-departmental public body sponsored by the Ministry of Defence. It was established in 1996, to review, inspect and advise on animal care and welfare arrangements within the Defence, Science and Technology Laboratory. The Committee was abolished in July 2010.The Children s Workforce Development Council (CWDC) was set up in 2005 to support employers in developing a skilled and effective workforce working with children, young people and families. CWDC became an executive Non-Departmental Public Body on 1 April 2008. It has been sponsored by the Department for Education. In April 2012 the body was closed with the responsibilities transferring to either the Department for Education or the Children's Impro< vement Board.GThe Board was constituted as an advisory non-departmental public body whose main purpose was to advise the Foreign Secretary whether premature retirement or termination of an appointment on grounds of failed probation, or dismissal on any grounds, is fair. In March 2011 the Foreign and Commonwealth Office abolished the Board.The Advisory Group was established in 2000 provide advice to government on reducing the rate of teenage pregnancy. The remit came to an end in December 2010 and the body was abolished.The Office was constituted as an executive non-departmental public body with the overall aim to secure the effective performance of local authority regulatory services. The Act that set up the office was the Regulatory Enforcement and Sanctions Act 2008. The Office was dissolved in April 2012 via the Local Better Regulation Office (Dissolution and Transfer of Functions, Etc.) Order 2012. Following its dissolution the roles and responsibilities were transferred centrally to the Department for Business, Innovation and Skills.The Security Commission was a UK advisory non-departmental public body established in 1964 to investigate breaches of security in the public sector. The Security Commission was abolished in October 2010.The Advisory Committee provided independent scientific advice on issues relating to Transmissible Spongiform Encephalopathies. In March 2011 the Advisory Committee was abolished and its functions transferred to the Department of Health. Public Non-Financial CorporationPublic Financial Corporation FCO Services$Formerly an internal department of the Foreign and Commonwealth Office, FCO Services became a stand alone body in April 2006, and sells goods and services, under competitive conditions, to the FCO, Other Government Departments and to international bodies such that it passes the market test. #Ilex Urban Regeneration Company LtdNIA: DSD / OFMDFMBody jointly set up in July 2003 by the Northern Ireland Assembly Office of the First Minister and Deputy First Minister and Department of Social Development to plan the regeneration of the Derry City Council area. It is mainly funded by Grant-in-Aid from its parent departments. Non Fossil Purchasing Agency LtdNFPA Scotland LtdOfgem&Subsidiary company of the Non-Fossil Purchasing Agency Ltd (NFPA), incorporated in July 2005 to provide a similar role in Scotland to that provided by the NFPA for England and Wales, and operates in an almost identical way, such that it is also classified as a Public Non-Financial Corporation.Welsh Language CommissionerCorporation SoleEstablished in April 2012 under the Welsh Language (Wales) Measure 2011, the Welsh Language Commissioner replaced the Welsh Language Board, which was abolished under the same legislation.Sponsoring bodyEstablished on 1 April 2004, former Executive NDPB. In April 2012 the activity of Partnerships for Schools moved into Education Funding Agency and the company entered voluntary liquidation in June 2012.Former Executive NDPB, Advantage - West Midlands was the Regional Development Agency for the West Midlands established under the Regional Development Act 1998. It was abolished in July 2012 under Part 2, section 31 of the Public Bodies Act 2011Former Executive NDPB, the East Midlands Development Agency was the Regional Development Agency for the East Midlands established under the Regional Development Act 1998. It was abolished in July 2012 under Part 2, section 31 of the Public Bodies Act 2011Former Executive NDPB, the East of England Development Agency was the Regional Development Agency for the East of England established under the Regional Development Act 1998. It was abolished in July 2012 under Part 2, section 31 of the Public Bodies Act 2011Former Executive NDPB, The Northwest Regional Development Agency was established under the Regional Development Act 1998. It was abolished in July 2012 under Part 2, section 31 of the Public Bodies Act 2011GFormer Advisory NDPB, established in 1997, but abolished in April 2002.!A former Special Health AuthorityThe Basic Skills Agency was a company limited by guarantee and the lead development agency for basic skills in England and Wales for nearly 30 years. The Agency took over from the Adult Literacy and Basic Skills Unit in 1995. After having its funding cut the Agency handed over its responsibilities to the National Institute for Adult Continuing Education. The company was dissolved in May 2009. Executive NDPB. Previously known as Business and Technology Education Council. BECTA was an advisory NDPB dealing with IT equipment in schools. The body was closed by the Department for Education in March 2011. The entry on the guide was reclassified as former PC in September 2011.Former Executive NDPB. In April 2011 the body merged into the Design Council. It had previously replaced the Royal Fine Art CommissionrThe body advised Government on integrated transport policy, established in 1999. It was abolished in October 2010.7The Health Development Agency was a separate Special Health Authority, established in January 2000 under the Health Development Agency (Establishment and Constitution) Order 1999, but it was abolished on 1 April 2005 and its liabilities transferred to the National Institute for Health and Clinical Excellence. The Inland Waterways Advisory Council was and advisory non-departmental public body that advised Government, navigation authorities and others about the use and development of the inland waterways of England, Wales and Scotland. IWAC was abolished in July 2012 via the Inland Waterways Advisory Council (Abolition) Order 2012. It was the successor body to the Inland Waterways Amenity Advisory Council in April 2007. Established in 1979, it's functions transferred to the Judicial Studies Board on 1 April 2011. The Judicial College took over the functions / work of the Judicial Studies Board on 1 April 2011The Laganside Corporation, established by the Laganside Development (Northern Ireland) Order 1989, was responsible for overseeing the regeneration of parts of Belfast. Functions were transferred to the Department for Social Development, and the Corporation was dissolved on 1 July 2007. Previously reclassified in April 2003, prior to which it had been classified as a Public Non-Financial Corporation.4Established in 1998, but abolished in November 2005.Established in 1998, NESTA operated as an executive non-departmental public body sponsored by BIS. NESTA controlled the National Lottery Endowment. Both NESTA and the endowment were established by section 16 of the National Lottery Act 1998. The endowment was originally for 200 million this was raised to 250 million in 2003. NESTA used the returns generated to invest in early-stage companies, inform policy, and deliver programmes. The endowment was set up out of the National Lottery Distribution Fund. The body was abolished by the Public Bodies (Abolition of the National Endowment for Science, Technology and the Arts) Order 2012, and replace by the NESTA Trust which is classified to the central government sector.Previously known as The Centre for Management and Policy Studies (it changed its name to National School of Government in 2005). A former provider of training courses within government, sponsored by the Cabinet Office, the body closed on 31 March 2012.{Advisory NDPB, replaced in October 2001 by the National Employment Panel. Previously known as the New Deal Space Task ForceFormer Executive NDPB, One North East was the Regional Development Agency for the North East of England established under the Regional Development Act 1998. It was abolished in July 2012 under Part 2, section 31 of the Public Bodies Act 2011iThe Qualifications and Curriculum Development Agency (previously known as Qualifications and Curriculum Authority) was abolished under Article 25 of the Education Act 2011 on 1 April 2012. Its functions have been transferred to the Teaching Agency and the Standards and Testing Agency, two of the four new executive agencies within the Department for Education.Executive NDPB, established in October 2007< but dissolved in August 2010. Formerly advised the Government on labour market issues.Established Autumn/Winter 1998 and closed in March 2011. Previously it advised the Government and Devolved Administrations on implementing sustainable development.VThe Standards Board for England was created in March 2001 by the Local Government Act 2000 in order to champion and promote high standards of conduct amongst local politicians. The body was abolished under Section 57 of the Localism Act 2011 which came into force on 1 April 2012 under the Standards Board for England (Abolition) Order 2012.Former Executive NDPB. Established in April 2005 and became a charity in April 2007, Became an independent charity in September 2011, but remains largely grant funded. Reclassified to the NPISH sector.LThe Metropolitan Police Committee was a predecessor to the Metropolitan Police Authority. The Committee advised the Home Secretary on matters relating to the Metropolitan Police and disbanded following the creation of the Metropolitan Police Authority under the Greater London Authority Act 1999. Ceased operating on the 2 July 2000Since January 2012 the Museum of Science and Industry in Manchester has been part of the Science Museum Group. As such it is no longer a separate institutional unit. It had previously been reclassified from NPISH to CG, after previously being reclassified from CG to NPISH in 2001.?Company Limited by Guarantee and Charity, although originally part of the Natural Environment Research Council, public sector control has fallen away, though it remains largely government grant funded. It is reclassified to the NPISH sector. Formerly a component of the disbanded Centre for Marine and Coastal Sciences Former Executive NDPB, The South East England Development Agency was the Regional Development Agency for the South East of England (excluding London) established under the Regional Development Act 1998. It was abolished in July 2012 under Part 2, section 31 of the Public Bodies Act 2011"Former Executive NDPB, The South West of England Development Agency was the Regional Development Agency for the South West of England (excluding London) established under the Regional Development Act 1998. It was abolished in July 2012 under Part 2, section 31 of the Public Bodies Act 2011Former Executive NDPB, Yorkshire Forward was the Regional Development Agency for Yorkshire and Humberside established under the Regional Development Act 1998. It was abolished in July 2012 under Part 2, section 31 of the Public Bodies Act 2011The list of organisations in the guide is not a comprehensive list of every such organisations in the UK, and there are a number of "En bloc" entries within the guide - entries that describe a wider group of similar institutions (for example the Public Sector Classification Guide does not list every single Local Authority in the UK but includes "en bloc" entries for the different types of Local Authority e.g. "District Councils")HAreas of Outstanding Natural Beauty (AONB) Conservation Boards (En Bloc)*BIS (Postal Services Act 2011) Company LtdBradford and Bingley plcBroads AuthorityGConservation Board for the Chilterns Area of Outstanding Natural BeautyGConservation Board for the Cotswolds Area of Outstanding Natural BeautyEnglish Institute for SportGlasgow 2014 LtdHealth Education England%Hybu Cig Cymru - Meat Promotion Wales Dartmoor National Park AuthorityExmoor National Park Authority%Lake District National Park Authority"New Forest National Park Authority&Northumberland National Park Authority-North Yorkshire Moors National Park Authority%Peak District National Park Authority&Brecon Beacons National Park Authority!Snowdonia National Park Authority,Replaced with Scottish Water 1st April 2002.#South Downs National Park Authority5Loch Lomond and the Trossachs National Park AuthorityNational Records of ScotlandNHS Trust Development Authority"Northern Rock Asset Management plcQuality Meat ScotlandUK Asset Resolution LtdFormer Advisory NDPB of the Cabinet Office, abolished in January 2008, and replaced by the Government Strategic Marketing Advisory Board, which has subsequently also been abolished.tFormer Advisory NDPB for the Department for International Development. This committee was disbanded in January 2001.Former Executive NDPB of the Department of Health, this body was established under the Licensing (Alcohol Education and Research) Act 1981, but abolished in July 2012 under the Health and Social Care Act 2012.lFormer Advisory NDPB to the Department for International Development, this body was disbanded in April 2001.kFormer Advisory NDPB to the Department of Trade and Industry. This body ceased to be an NDPB in April 2001.Created in 1854, the General Register Office for Scotland was merged with the National Archives of Scotland in April 2011 to form a new body called National Records of Scotland.jFormer Advisory NDPB to the Department for International Development, this body was disbanded in May 2001.fFormer Advisory NDPB to the Department for International Development. This body was disbanded in 1999.Formerly an Executive Agency of the Scottish Executive, established in 1993, this body was merged with the General Register Office for Scotland in April 2011 to form a new body called National Records of Scotland/Office of the Health Professionals AdjudicatorsEstablished in January 2010, the Office of the Health Professionals Adjudicator was abolished in July 2012 under the Health and Social Care Act 2012.oFormer Advisory NDPB to the Department for International Development, this body was disbanded in February 2006.LIncorporated in September 2002, this company was dissolved in December 2006.One of a number of National Park Authorities in England, Wales and Scotland, the Brecon Beacons National Park Authority was created in November 1995 under the National Park Authorities (Wales) Order 1995One of a number of National Park Authorities in England, Wales and Scotland, the Pembrokeshire Coast National Park Authority was created in November 1995 under the National Park Authorities (Wales) Order 1995One of a number of National Park Authorities in England, Wales and Scotland, the Snowdonia National Park Authority was created in November 1995 under the National Park Authorities (Wales) Order 1995The governing body for the Norfolk and Suffolk Broads, the Broads Authority is similar to National Park Authorities, and was formed in June 1988 under the Norfolk and Suffolk Broads Act 1988.Created in December 2004, under powers contained in the Countryside and Rights of Way Act 2000. One of two Areas of Outstanding Natural Beauty Conservation Boards created under this legislation.AAreas of Outstanding Natural Beauty Conservation Boards (En bloc)zThere are 46 Areas of Outstanding Natural Beauty (AONBs) in England, Wales and Northern Ireland, most of which are administered / overseen by their relevant local authority. The Countryside and Rights of Way Act 2000 allowed for the creation of standalone authorities to oversee AONBs. As of September 2012, two such bodies had been created for the Chilterns and Cotswolds AONB.One of a number of National Park Authorities in England, Wales and Scotland, the Cairngorms National Park Authority was created in March 2003 under the National Parks (Scotland) Act 2000'Yorkshire Dales National Park AuthorityOne of a number of National Park Authorities in England, Wales and Scotland, the Loch Lomond and the Trossachs National Park Authority was created in July 2002 under the National Parks (Scotland) Act 2000One of a number of National Park Authorities in England, Wales and Scotland, the Dartmoor National Park Authority was created in June 1996 under the National Park Authorities (England) Order 1996 "Western Riverside Waste Authority One of a number of National Park Authorities in England, Wales and Scotland, the New Forest National Park Authority was created on 1st April 2005 under the New Forest National Park Authority (Establishment) Order 2005One of a number of National Park Authoritie< s in England, Wales and Scotland, the South Downs National Park Authority was created on 1 April 2010 under the South Downs National Park Authority (Establishment) Order 2010~Bradford and Bingley plc was brought into public ownership in September 2008, but was initially classified as a public financial corporation. Following publication of new guidance by Eurostat on the classification of public defeasance structures in March 2012, Bradford was Bingley plc was retrospectively reclassified in September 2012 as a Central Government body, from July 2010.vCreated in February 2012, as part of the government takeover of assets and liabilities of the Royal Mail Pension Plan.Formed in January 1963, British Waterways Board was restructured in July 2012, and its English and Welsh operations transferred to a new charity called the Canal and Rivers Trust. The remaining Scottish Operations of British Waterways Board were mainly government funded, meaning from the split BWB became a non-market body, controlled by Scottish Ministers, resulting in its reclassification as a Central Government body from this point. BIS / FCOA company limited by guarantee, incorporated in April 2002, its only member is the United Kingdom Sports Council, making the company public sector controlled, it is mainly funded through grant funding.)United Kingdom Sports Council (UK Sports)eA special health authority, created in June 2012 to oversee health education and training in England.A company limited by guarantee created in April 2007. Its only member is the Welsh Assembly Government and it is funded primarily through statutory levies (taxes) on exporters and slaughterers of livestock in Wales, as well as Welsh Government grant funding.xAdvisory NDPB established in May 2011 responsible for scrutinising the impact and effectiveness of UK international aid.tFormed in April 2011 following the merger of the General Registers of Scotland and the National Archives of ScotlandSpecial Health Authority created in June 2012 to oversee English NHS Trusts and oversee the appointment of some members of the governing bodies for various English health bodies.YCreated in January 2010, following the split of Northern Rock plc into a "good bank" and a "bad bank", NRAM was retrospectively classified as a Central Government body from its formation in January 2010, in September 2012. This followed publication by Eurostat of new guidance on the classification of public defeasance structures in March 2012.Established in April 2008 under the Quality Meat Scotland Order 2008. It is funded in a similar way to Hybu Cig Cymru, through compulsory levies (taxes) on the slaughter and export of Scottish livestock.Government owned holding company, established in October 2010 to bring together the government owned businesses of Bradford and Bingley plc and Northern Rock Asset Management plc.Former Advisory NDPB, abolished in July 2012, and replaced with a new Advisory Committee (the Hazardous Substances Advisory Committee), though this new body is not an institutional unit.Originally established as the NHS Appointments Commission in 2001, then renamed as the Appointments Commission under the Health Act 2006, it was abolished on 31 October 2012 under section 279 of the Health and Social Care Act 2012.Former Advisory NDPB abolished in September 2012 under the Public Bodies (Abolition of Crown Court Rule Committee and Magistrates Court Rule Committee) Order 2012Replaced the Central Council for Education and Training in Social Work (UK) from 1st September 2001, but was abolished on 1 October 2012 under section 212 of the Health and Social Care Act 2012.Former Executive Agency of the Department for Transport, it was abolished on 1 October 2012 and the functions subsumed back into the Department.A former Special Health Authority established in July 2001, it was abolished in October 2012 under section 281 of the Health and Social Care act 2012. Its role had been to implement and oversee measures to maintain and improve the safety of patients treated by the National Health Service, and took on the functions of the National Clinical Assessment Authority when that body was abolished in 2005. Established in October 2011, the NHS Commissioning Board Special Health Authority was abolished in October 2012, with the establishment of the statutory NHS Commissioning Board created under the Health and Social Care Act 2012]Created in the 1950s under Part II of the Rivers (Prevention of Pollution) (Scotland) Act 1951. These bodies were subsequently dissolved under section 135 of the Local Government (Scotland) Act 1973, but this Act created new River Purification Boards, with secondary legislation in 1975 setting up River Purification Boards for the Rivers Clyde, Solway, Tweed, Tay, North East Rivers, Forth and Highland. These bodies were abolished in October 1995 under section 21 of the Environment Act 1995 which transferred the functions of river purification authorities to the Scottish Environment Protection AgencyEstablished in 2005, but abolished in October 2012, having closed in March 2012. Most of its functions and role transferred / reverted to Thurrock Council.!Criminal Procedure Rule CommitteeCriminal Justice Inspection Northern Ireland (CJINI), an independent, statutory inspectorate established in 2003 under s.45 of the Justice (Northern Ireland) Act 2002. It is a Non-Departmental Public Body (NDPB) in the person of the Chief Inspector. ]An Advisory NDPB of the Ministry of Justice, created under section 70 of the Courts Act 2003.!Magistrates Courts Rule CommitteeFormer Advisory NDPB of the Ministry of Justice, abolished in September 2012 under the Public Bodies (Abolition of Crown Court Rule Committee and Magistrates Courts Rule Committee) Order 2012.5Magistrates Courts Rules Committee (Northern Ireland)NHS Commissioning Board,Northern Ireland Crown Court Rules CommitteeEstablished in 1978 by the Judicature (Northern Ireland) Act 1978, since the devolution of law and order matters, this body is now associated with the Northern Ireland Assembly Department of Justice.#Health and Care Professions CouncilEducation Scotland5An executive agency of the Scottish Government, created in April 2001, it brought together the resources and the functions of Learning and Teaching Scotland, HM Inspectorate of Education (HMIE), the National Continuing Professional Development (CPD) Team and the Scottish Government s Positive Behaviour Team.HM Inspectorate of EducationA former Executive Agency of the Scottish Government, it was merged with Learning and Teaching Scotland and other parts of the Scottish Government to form a new Executive Agency, Education Scotland, in April 2011.#Medical Research Council TechnologyJA former subsidiary of the of the Medical Research Council, Medical Research Council Technology is a company limited by guarantee and registered charity (Company number 02698321) and was formed in March 1992 when it was known as the MRC Collaborative Centre. Although recent governance changes have removed many public sector controls, it remains classified within the public sector due to the ongoing presence of public sector appointed members of its Board. Its income is mainly royalties, which are sales for the purposes of the market test, making it a public sector, market body.Money Advice ServicepFormerly called the Consumer Financial Education Body, it changed its name to Money Advice Service in April 2011(Police and Crime Commissioners (En bloc)(Police and Crime Commissioners (en Bloc)Community Schools (en bloc)'Community Councils (Scotland) (en bloc)$Community Councils (Wales) (en bloc) Amended on guide September 2011.Created under section 1 of the Police Reform and Social Responsibility Act 2011. PCCs are elected officials tha< t responsible for overseeing the 41 local police forces in England and Wales outside London (but not the Metropolitan Police, the City of London Police or the various national, specialist police forces such as the British Transport Police). The first PCCs were elected on 15 November 2012, and they formally took over from the predecessor Police Authorities on 22 November 2012.*Seirbheis nam Meadhanan Gidhlig (MG Alba)Seirbheis nam Meadhanan Gidhlig or MG Alba (it's operating name) is a Gaelic Media Service created as the 'Gaelic Television Committee under the Broadcasting Act 1990 and also previously known as the 'Gaelic Broadcasting Committee' until renamed by the Communications Act 2003. It has a public sector appointed board, which since the passage of the Scotland Act 2012 has been mainly chosen by the Scottish Government, and is mainly funded by government grant funding. Former Executive NDPB of the Department of Culture, Media and Sport, It ceased to operate in May 2012, its functions having previously been transferred to the Arts Council for England and the National Archives.vCreated in October 2007 under the Mental Capacity Act 2005, the Public Guardian Board was abolished in September 2012.DRenamed as the Museum, Libraries and Archives Council in April 2004. Formerly controlled by the Department of Energy and Climate Change (DECC), due to provisions in the company's Articles of Association, these provisions were removed in October 2012, resulting in NNFCC being reclassified as an Non Profit Institution Serving HouseholdsPriority Sites LtdA joint venture between the Royal Bank of Scotland and the Homes and Communities Agency, Priority Sites Ltd was part of the private sector until Royal Bank of Scotland was reclassified as a public financial corporation, at which point Priority Sites Ltd became a joint venture between two public sector bodies. The company develops, sells and rents office and other commercial building developments in areas of economic need.Enrichment Holdings LtdEnrichment Investments LtdA company owned by BIS, Enrichment Holdings Ltd, via its subsidiary Enrichment Investments Ltd holds the UK government's investment in Urenco, a uranium enrichment company jointly owned by the UK, Dutch and German governments. A company ultimately owned by BIS, Enrichment Investments Ltd is a subsidiary of Enrichment Holdings Ltd, and holds the UK government's investment in Urenco, a uranium enrichment company jointly owned by the UK, Dutch and German governments. Health Research AuthorityLondon and Partners Ltd%London and Partners International LtdFormerly known as Think London, and classified as an NPISH body, it was renamed, and reclassified as a Local Government body as it transferred to the control of London and Partners Ltd.#National Waiting Times Centre BoardEstablished in June 2002, the National Waiting Times Centre Board is a Scottish Special Health Board which manages the Golden Jubilee Hospital.NHS Health Scotland BoardZFormerly known as the Health Education Board for Scotland, it was renamed on 1 April 2003. NHS Quality Improvement ScotlandGFormer Scottish Special Health Board, it was created in January 2003 and took over the functions of the Health Technology Board for Scotland and the Clinical Standards Board for Scotland when these bodies were abolished, it was subsequently abolished in April 2011, its functions transferred to Healthcare Improvement Scotland.=UK Central Council for Nursing, Midwifery and Health VisitingEstablished in 1983, it was abolished in April 2002 alongside the four national boards for nursing, midwifery and health visiting. Regulation of nursing and midwifery in the UK is now carried out by the Nursing and Midwifery Council.UK Green Investment Bank plcFormerly an Executive NDPB, public sector controls over the appointment of the governing Council were removed in 2003, and public sector funding withdrawn in 2006, consequently after a review in January 2013 this was retrospectively reclassified to the NPISH sector from April 2006.\Common Services Agency of the Scottish Health Service (NHS National Services Scotland Board)]Renamed Enrichment Investments Ltd in December 2009 and transferred under the control of BIS.Former Scottish Special Health Board, established in 1999, it was abolished in January 2003 and functions were transferred to NHS Quality Improvement Scotland.9Renamed as the NHS Health Scotland Board on 1 April 2003.Former Scottish Special Health Board established in 2000, but abolished in January 2003. Its functions transferred to NHS Quality Improvement Scotland.One of four National Boards for nursing, midwifery and health visiting that operated beneath the UK Central Council for Nursing, Midwifery and Health Visiting (UKCC). All four national boards and the UKCC were abolished in April 2002"Health Boards (Scotland) (En Bloc)College of PolicingNorthern Ireland Audit OfficeNew body established in February 2013, and controlled by the Home Office. The College of Policing assumed some of the functions of the National Policing Improvement AgencyFormer Advisory NDPB to the Department of Work and Pensions, it was abolished on 7 February 2013 under The Public Bodies (Abolition of the Disability Living Allowance Advisory Board) Order 2013-The Northern Ireland Audit Office is Northern Ireland's public bodies auditor, and was set up under The Audit (Northern Ireland) Order 1987, part 2 section 5, which came into effect on 1 April 1987. Although it charges some fees, it is mainly funded by grant funding from the Northern Ireland Assembly+Police Forces (England and Wales) (en bloc)The 43 local police forces / constabularies in England and Wales are classified as Local Government bodies, given their local geographic remit and oversight by locally elected Police and Crime Commissioners. Note that this entry excludes the National police forces for Scotland and Northern Ireland, the British Transport Police, the Civil Nuclear Police Authority and a number of other Law Enforcement Bodies which are classified as Central Government bodies.'Clinical Commissioning Groups (En Bloc),London Olympic Bid Company / London 2012 Ltd(Maze / Long Kesh Development CorporationNational Treatment Agency,Northern Ireland Community Relations CouncilPolice Service of ScotlandPublic Health England Scottish Fire and Rescue ServiceScottish Policing Authority211 separate bodies established in April 2013 under the Health and Social Care Act 2012. Responsible for commissioning healthcare services in the National Health Service in England. CCGs have taken over the commissioning functions of Primary Care Trusts, which have been abolished.New body established by The Strategic Investment and Regeneration of Sites (Maze/Long Kesh Development Corporation) Order (Northern Ireland) 2011 to redevelop the 347 acre former Maze Prison site.Created as a Special Health Authority in 2001, but abolished in April 2013. Its functions largely transfers to Public Health England.Company Ltd by guarantee formed in 1990 to improve relations between the Protestant and Catholic communities in Northern Ireland. Controlled and funded by the Northern Ireland Assembly Office of the First Minister and Deputy First Minister.Created under the Police and Fire Reform Act 2012 to act as a single Police Force for Scotland. It replaces the 8 regional police forces and the Scottish Police Services Authority from April 2013Established in April 2013 under the Police and Fire Reform (Scotland) Act 2012 to act as the single, Scotland wide Fire and Rescue body, it has replaced the 8 regional Scottish Fire and Rescue Services. Established in April 2013 under the Police and Fire Reform (Scotland) Act 2012 as the national body to oversee the newly created Police Service of Scotland.Previously controlled by the MoD, a number of changes to governance arrangements have resulted in this body being reclassified outside the public sector, as a Non-Profit Institution Serving Households (NPISH) body.Subsidiary company of ITSO Ltd, reclassified to the private< sector at the same time as ITSO Ltd, as the companies are no longer under public sector control.The 8 local / regional Fire and Rescue Services in Scotland were abolished in April 2013, and replaced by a single, Scotland wide body, the Scottish Fire and Rescue Service, under the Police and Fire Reform (Scotland) Act 2012Abolished in April 2013 under the Police and Fire Reform Scotland Act 2012, which created a single, Scotland wide body, the Scottish Fire and Rescue Service'Established by the Greater London Authority Act 1999 to act in relation to the London Underground upgrade Public Private Partnership contracts. Following the acquisition of Tube Lines by Transport for London (which effectively ended the PPPs), the PPP Arbiter's office was closed in October 2010Established in 1950, the Foreign Compensation Commission was abolished on 29 March 2013 under the Foreign Compensation Commission (Winding Up) Order 2013Former Special Health Authority established on 1 April 2003 but abolished in April 2013 under the Health and Social Care Act 2012. Functions have largely transferred to Public Health England.Company established to lead the ultimately successful bid for the London 2012 Olympic Games, the company was dissolved on 27 April 2010.Established in July 2004 to lead the regeneration of East London, it was abolished on 29 February 2013, and its functions have largely transferred to the Greater London Assembly, and its Mayoral Development Corporation, the London Legacy Development Corporation]Set up through the Horserace Betting and Olympic Lottery Act 2004 to distribute Lottery Funds from the Olympic Lottery Distribution Fund to support the provision of facilities, services and functions necessary for the hosting of the 2012 Olympic Games. It was abolished on 1 April 2013 under The Olympic Lottery Distributor (Dissolution) Order 2013.EEstablished in January 2007 through the Police, Public Order and Criminal Justice (Scotland) Act 2006 but abolished in April 2013 under the Police and Fire Reform (Scotland) Act 2012, which replaces the SPSA and the regional police forces in Scotland with a single, Scotland-wide policing body - the Police Force of Scotland.#Created in October 2002 to replace the similar Health Authorities, the 10 Strategic Health Authorities in England (one for each Government region) were abolished in April 2013 under the Health and Social Care Act 2012, with their functions largely passing to the new NHS Commissioning Board.Natural Resources WalesNew regulatory authority for a wide range of environmental legislation, established in April 2013. It has taken over the functions of the Countryside Council for Wales, which has been abolished, and the devolved Welsh functions of the Environment Agency and the Forestry Commission.!Victims and Survivors Service LtdCompany limited by guarantee and arms length body established in April 2012. It provides support and funding to victims and survivors of the Troubles in Northern Ireland. It has taken over the functions of the Northern Ireland Memorial Fund, which was abolished.Established as an Executive Agency to operate the Asset Protection Scheme in Summer 2009, following the end of the scheme the Agency closed on 31 October 2012.Former Executive ASPB created by the Environment Protection Act 1990, it was abolished in April 2013 and its functions were taken over by Natural Resources Wales.Company established as part of the process of rail privatisation, the company ceased trading in 2005 but was formally wound up and dissolved on 24 July 2012. DOA Limited5One of three similar bodies (alongside Forest Enterprise Scotland and Forest Enterprise England) established to carry out commercial activities on behalf of the Forestry Commission. Forest Enterprise Wales was abolished and reintegrated with the Forestry Commission's devolved Welsh operations on 1 April 2004!Cardiff International Airport LtdWGC Holdco Ltd8Purchased by the Welsh Assembly Government in March 2013,National College for Teaching and LeadershipCreated in April 2013, following the merger of two previous Executive Agencies - the Teaching Agency and the National College for School LeadershipA former Executive Agency of the Department for Education, it merged with the Teaching Agency in April 2013 to form a new Executive Agency called the National College for Teaching and Leadership.Company created by the Welsh Government in March 2013 to hold the Welsh Government's investment in Cardiff Airport International.Financial Conduct AuthorityPrudential Regulation AuthorityEstablished in April 2013, the Financial Conduct Authority was previously known as the Financial Services Authority (FSA). A number of the FSA's functions were transferred to the Prudential Regulation Authority.vIncorporated November 2004, 2010 Rotherham Ltd was an ALMO that was responsible for the management of Council homes belonging to Rotherham Metropolitan Borough Council. In 2010/11, following consultation with tenants, the Council opted to bring the management of Council Housing back under the direct control of the Council. 2010 Rotherham Ltd ceased trading on 1 July 2011.Incorporated November 2007, Charnwood Neighbourhood Housing was an ALMO that was responsible for the management of Council homes belonging to Charnwood Borough Council. In 2012, following a review of the provision of housing services, the Council's Cabinet approved the option to bring back the housing back within the Councils direct control. Charnwood Neighbourhood Housing creased trading on 1 November 2012London Borough of EalingIncorporated May 2004, Ealing Homes was an ALMO that was responsible for the management of Council homes belonging to the London Borough of Ealing. Housing Management was transferred back to the direct management of the council and it ceased trading 1 April 2011.Incorporated May 2004, H&F Homes Ltd was an ALMO that was responsible for the management of Council homes belonging to the London Borough of Hammersmith and Fulham. H&F Homes Ltd ceased trading on 1 April 2011 as the responsibility for housing management was returned to the Council. >High Peak Community Housing was an ALMO that was responsible for the management of Council homes belonging to High Peak Borough Council. In 2012 the decision was taken by the Council to bring housing services back in house. This took place on 30 April 2013 and High Peak Community Housing creased trading on 1 May 2013London Borough of HillingdonRClassified as a former Public Corporation as of the sale of the Tote in July 2011.sIncorporated April 2004, Homes for Islington was an ALMO that was responsible for the management of Council homes belonging to the London Borough of Islington. Housing management was returned to the Council with effect from 1 April 2012. the company also transferred its trade assets and liabilities to its parent company on 1 April 2012 and ceased trading from this date"Incorporated July 2006, Homes in Havering was an ALMO that was responsible for the management of Council homes belonging to the London Borough of Havering. Following a consultation, it was announced in February 2012 that the majority of residents voted for the functions of Homes in Havering to be returned to the London Borough of Havering. On 21 March 2012, the Cabinet of the Council of the London Borough of Havering decided to reintegrate the functions into the London Borough of Havering. Homes in Havering ceased trading on 1 October 2012kLOCOG was originally classified by ONS as a Central Government body from its incorporation in October 2005. It was reclassified from 1 April 2008 following a change in the nature of its income. The body passed a special resolution for a wind-down of the company and appointed a liquidator on 7 June 2013, and is listed as being in liquidation on Companies House. Incorporated December 2005, Newham Homes Ltd was an ALMO that was responsible for the management of Council homes belonging to London Borough of Newham. Housing management functions were returned to the Council on 1 April 2011 and Newham Homes ceased trading < Incorporated February 2004, Sandwell Homes was an ALMO that was responsible for the management of Council homes belonging to Sandwell Metropolitan Borough Council. Housing management was transferred back to the Council and Sandwell Homes ceased trading on 1 January 2013.Incorporated November 2003, Sheffield Homes was an ALMO that was responsible for the management of Council homes belonging to Sheffield City Council. A ballot of tenants in February 2012 favoured the return of the housing management to Sheffield Council and in March 2012 a formal decision was taken to bring housing services back to the Council on 31 March 2013. Sheffield Homes ceased trading on 1 April 2013bIncorporated May 2006, Stevenage Homes was an ALMO that was responsible for the management of Council homes belonging to Stevenage Borough Council. In 2010/11, following consultation with tenants, the Council opted to bring the management of Council Housing back under the direct control of the Council. Stevenage Homes ceased trading on 1 December 2011.East Kent Housing.Dover, Canterbury, Shepway and Thanet Councils&Shropshire Towns and Rural Housing LtdShropshire Council Incorporated April 2004, South Lakes Housing was an ALMO that was responsible for the management of Council homes belonging to South Lakeland District Council. In March 2012, following a ballot of tenants, ownership of the homes was formally transferred to the company and the Council's control over the company was removed, converting it into a stand alone Housing Association. South Lakes Housing has therefore been reclassified from a public non-financial corporation to a private non-financial corporation from March 2012Established April 2002, Tristar Homes was an ALMO that was responsible for the management of Council homes belonging to Stockton-on-Tees Borough Council. In December 2010, following a ballot of tenants, ownership of the homes was formally transferred to the company and the Council's control over the company was removed, converting it into a stand alone Housing Association. Tristar Homes has therefore been reclassified from a public non-financial corporation to a private non-financial corporation from December 2010.!Established April 2002, Rochdale Boroughwide Homes was an ALMO that was responsible for the management of Council homes belonging to Rochdale Metropolitan Borough Council. In March 2012, following a ballot of tenants, ownership of the homes was formally transferred to the company and the Council's control over the company was removed, converting it into a stand alone Housing Association. Rochdale Boroughwide Homes has therefore been reclassified from a public non-financial corporation to a private non-financial corporation from March 2012."Established April 2002, First Choice Homes Oldham was an ALMO that was responsible for the management of Council homes belonging to Oldham Metropolitan Borough Council. In February 2011, following a ballot of tenants, ownership of the homes was formally transferred to the company and the Council's control over the company was removed, converting it into a stand alone Housing Association. First Choice Homes Oldham has therefore been reclassified from a public non-financial corporation to a private non-financial corporation from February 20117Established October 2002, Bolton at Home Ltd was an Arms Length Management Organisations (ALMO) that was responsible for the management of Council homes belonging to Bolton Metropolitan Borough Council. In March 2011, following a ballot of tenants, ownership of the homes was formally transferred to the company and the Council's control over the company was removed, converting it into a stand alone Housing Association.Bolton at Home Ltd has therefore been reclassified from a public non-financial corporation to a private non-financial corporation from March 2011,2The Scottish Association of Citizens Advice BureauCornwall Housing LtdPirbright Institute2Renamed as the Pirbright Institute in October 2012hFormerly called the Institute for Animal Health, it was renamed the Pirbright Institute in October 2012.cEstablished April 2003, as the ALMO for Cornwall, it was renamed as Cornwall Housing in April 2010.,Bournemouth International Airport Ltd (s MA)&Bournemouth International Airport Ltd 9Bournemouth Airport Property Investments (Industrial) Ltd6Bournemouth Airport Property Investments (Offices) LtdCareers Wales Dewis Gyrfa LtdCareers Wales Association Ltd"Careers Wales Cardiff and Vale Ltd.Careers Wales West - Gyrda Cymru Gorllewin Ltd)Careers Wales Mid Glamorgan and Powys Ltd!Gwent Careers Service Partnership'Gyrfa Cymru Gogledd Orllewin Cyfyngedig$North East Wales Careers Service Ltd4East Midlands Airport Nottingham Derby Leicester Ltd7East Midlands Airport Property Investments (Hotels) Ltd;East Midlands Airport Property Investments (Industrial) Ltd8East Midlands Airport Property Investments (Offices) LtdManchester Airport Holdings LtdHer Majesty's Passport ServiceLegal Aid AgencyExecutive Agency of the Ministry of Justice, which was established on 1 April 2013 following the abolition of its predecessor body - the Legal Services Commission. The LAA provides civil and criminal legal advice in England and Wales'Manchester Airport Finance Holdings Ltd$Manchester Airport Group Finance LtdManchester Airport Group plc2Manchester Airport Group Property Developments Ltd.Manchester Airport Group Property Services Ltd]Previously known as UK Passport Agency, renamed as Her Majesty's Passport Service in May 2013HA former Executive Non-Departmental Public Body (NDPB) of the Ministry of Justice (MoJ) which ran the legal aid scheme in England and Wales. The LSC was abolished under Section 38 of Legal Aid, Sentencing and Punishment Offenders Act 2012 on 1 April 2013. The functions of the LSC were transferred to the Legal Aid Agency (LAA).Humberside International Airport Ltd is a former subsidiary of Manchester Airport Group plc. It was sold on 1 August 2012 to Eastern Group, and is reclassified as former Public Corporation from that point.#Advisory Group on Military MedicineFCreated in August 2008 as an Advisory NDPB of the Ministry of Defence.Healthwatch EnglandzCreated in April 2013 under the Health and Social Care Act 2012. This body is broadly similar to that of an Advisory NDPB.!Nuclear Research Advisory Council*Police Rehabilitation and Retraining TrustPublic Service CommissionMScience Advisory Committee on the Medical Implications of Less Lethal WeaponsCreated in July 2009 to advise Government on the biophysical, biomechanical, pathological and clinical aspects of generic classes of Less Lethal Weapons, including medical implications and potential injuries.This entry incorporates the Northern Ireland, Wales, Scotland and Westminster Food Standards Agency bodies, which are not strictly institutional units in their own right.JUniversity for Industry Limited (renamed as Learndirect Ltd in April 2012)FUniversity for Industry Ltd (renamed as Learndirect Ltd in April 2012)#The body was created by Government in 1998 and was given remit to use new technology to transform the delivery of learning and skills across England, Wales and Northern Ireland. The company underwent numerous governance and ownership changes and is no longer controlled by the public sector.Formed in 1997 to bring together       !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijlmnopqrstuvwxyz{|}~the four National Service Vetting (NSV) organisations serving each of armed services around the Ministry of Defence (MoD). The body ceased to exist in October 2011, with its functions subsumed back into the MoD itself.The Joint Committee on Vaccination and Immunisation was abolished under section 283 of the Health and Social Care Act 2012. The body was abolished on 1 July 2012 once the Health and Social Care Act 2012 (Commencement No.1 and Transitory Provision) Order 2012 came into force.Kings College Hospital NHS Trust became a foundation Trust in December 2006 and was renamed to Kings College Hospital NHS Foundation Trust. Foundation Trusts are listed on the guide under an en bloc entry, and as such, the Kings College H< ospital NHS Foundation Trust will be classified under the en bloc entry and the previous Kings College Hospital NHS Trust will be reclassified as a Former Central Government body.There is no indication that the Medical Workforce Standing Advisory Committee has existed for some time and will be treated as a Former Central Government body from 2003.The body was formed on 1 April by the amalgamation of the MoD Police Agency with the Ministry of Defence Guard Service. The body ceased to exist in April 2012, with its functions subsumed back into the MoD itself.LThe Olympic Park Legacy Company (OPLC) Ltd was set up to plan, develop, manage and maintain the Olympic Park and its facilities after the London 2012 games. The longer term role of the body was taken over by the London Legacy Development Corporation (LLDC), with the OPLC ceasing to trade in April 2012 and has begun to be wound up.The People, Pay and Pensions Agency (PPPA) was formed in 2006 as an Executive Agency of the MoD, and replaced the Pay and Personnel Agency. The PPPA ceased to exist in July 2011, with its functions subsumed back into the MoD itself.BThe Service Children's Commission (SCE) was formed in 1996 as an Executive Agency of the MoD, dedicated to the education of the children of Her Majesty's Armed Forces, MoD Personnel and sponsored organisations stationed overseas. The SCE ceased to exist in March 2013, with its functions subsumed back into the MoD itself..The Service Personnel and Veterans Agency (SPVA) was created on 1 April 2007 as an Executive Agency of the MoD following the merger of the Armed Forces Personnel Administration Agency and the Veterans Agency. The SPVA ceased to exist in June 2011, with its functions subsumed back into the MoD itself. The Standing Dental Advisory Committee is one of a number of Standing Advisory Committees that have been abolished over time. The Standing Dental Advisory Committee was abolished on 1 April 2010 under The National Health Service (Standing Advisory Committees) Amendment Order 2010. The United Kingdom Border Agency (UKBA) was formed in 2008 as an Executive Agency of the Home Office (HO), responsible for securing the border and controlling migration for the benefit of the UK. In April 2013, the Agency was subsumed back into the Home Office itself.gBooth and Fisher Motor Services Ltd was incorporated in 1965 but has filed dormant accounts since 1995.fThis body previously had its sponsoring entity listed as the MoD, but this has now been corrected DfT.0Northern Ireland Assembly: Department of Justice+Air Safety Support International Ltd (ASSI)XIncorporated in November 2000 (previously known as the Civil Aviation Authority Services Ltd until January 2003) as the body through which the Civil Aviation Authority (CAA) ensures it meets its international obligations on aviation safety oversight in the UK's Overseas Territories, such as the Falkland Islands and the British Virgin Islands.WGWelsh GovernmentBCivil Aviation Authority International Ltd (CAA International Ltd)Established in November 2000 (previously known as the Civil Aviation Authority Facilities Ltd until January 2007) to offer training, examination services and technical support in over 140 countries.The Competition and Markets Authority (CMA) was established under Section 25(1) of the Enterprise and Regulatory Reform Act 2013. It is planned to replace two existing bodies; the Competition Commission and the Office of Fair Trading, but the secondary, abolishing legislation for these bodies has not yet been passed. The CMA will operate in shadow form until March 2014 and become fully operational in April 2014.Groceries Code Adjudicator The Groceries Code Adjudicator is a corporation sole, established under Section 1 of the Groceries Code Adjudicator Act 2013 to enforce the 'Groceries Code of Practice' and protect suppliers from mistreatment by larger supermarkets and retailers.National Crime AgencyFormer arms-length body of DEFRA, responsible for setting minimum wage and other terms and conditions of employment for agricultural workers. The body was abolished in June 2013 under Section 72(1) of the Enterprise and Regulatory Reform Act 2013.DAbolished under the Agricultural Wages Committee (Wales) Order 2007.#Former Public Financial CorporationDefunct since May 2003.'Former Public Non-Financial CorporationgEstablished by the Public Lending Right Act 1979 to give British authors a legal right to receive payment for the free lending of their books by public libraries. The body was abolished under the Public Bodies (Abolition of the Registrar of Public Lending Right) Order 2013, effective October 2013, with all functions transferred to the British Library Board.YEstablished on 1 April 2006 as an Executive NDPB of the Home Office as a result of the Serious Organised Crime and Police Act 2005. The body was abolished under the Crime and Courts Act 2013, with the secondary legislation, The Crime and Courts Act 2013 (Commencement No.2 and Saving Provision) Order 2013, coming into force on 7th October 2013.eThe Public Lending Right Advisory Committee was abolished in 2009 and replaced by a management board.Formed in 2007 under the Police and Justice Act 2006 as an NDPB of the Home Office. The National Policing Improvement Agency (NPIA) was abolished under Section 15 of the Crime and Courts Act 2013, with the secondary legislation effective October 2013. Some of the functions of the body were previously undertaken by the College of Policing in December 2012, with the remainder moving to the National Crime Agency following the NPIA's abolishment.<The National Crime Agency is a Non-Ministerial Department sponsored by the Home Office, established under Section 1 of the Crime and Courts Act 2013. The body, which is a law enforcement agency, responsible for leading the UK's fight against serious and organised crime, became fully operational on 7th October 2013.-First Rate Exchange Services Holdings Limited$First Rate Exchange Services LimitedPost Office Limited#Postal Services Holding Company Plc$Postal Services Holding Company Plc.Became a joint venture between First Rate Enterprises (owned by the Bank of Ireland) and Post Office Limited in 2002 and is the holding company for First Rate Exchange Services Limited.Established in 1994 to provide Foreign Exchange services and became a joint venture between First Rate Enterprises (owned by Bank of Ireland) and Post Office Limited in 2002.!Royal Mail Plc (and subsidiaries)The Post Office Ltd was incorporated in 1987 as a subsidiary of Royal Mail to provide postal services under the name 'Post Office Counters Ltd.' - before changing its name to Post Office Limited in October 2001. In April 2012, the shares in Post Office Limited were transferred from Royal Mail Group Limited to Royal Mail Holdings Plc (now named Postal Services Holding Company Plc) to facilitate the sale of shares in the delivery business. Post Offices Holding Company Plc#Following sale of government sharesNetwork Rail (and subsidiaries)Incorporated in 2002, Network Rail owns and operates the United Kingdom rail infrastructure network. In December 2013, Network Rail and its subsidiaries were reclassified from Private Sector to Central Government from April 2004.FSecretary of States Advisory Committee on Scotland s Travelling PeopleGSecretary of State's Advisory Committee on Scotland s Travelling PeoplecA short-life working group of the Scottish Government that operated in 3 year terms from 1971-1999.oAn Advisory Non-Departmental Public Body (NDPB) of the Scottish Government - which has been inactive from 1999.;Secretary of State's Advisory Panel of Economic ConsultantsBrd na GidhligbPreviously listed on the Public Sector Classification Guide (PSCG) as 'Gaelic Development Agency'.=Commissioner for Ethical Standards in Public Life in Scotland|Established in April 2011, under the Scottish Parliamentary Commissions and Commissioners etc. Act< 2010. It brought together the functions of the Chief Investigating Officer, the Commissioner for Public Appointments in Scotland, and the Scottish Parliamentary Standards Commissioner. Previously listed on the guide as 'Commission for Ethical Standards in Public Life in Scotland'."Highlands and Islands Airports Ltd~Began in April 1995; part of the civil aviation authority. Previously listed on the guide as 'Highlands and Islands Airports'.Scottish CanalsPostal Services Holding Company Plc was a Public Non-Financial Corporation between March 2001 and March 2012 - the period of which it had managerial control of the Royal Mail Group.Incorporated in September 2000 under the name Expandreserve Public Limited Company and changed its name from Royal Mail Holdings Plc in September 2013. The body is wholly owned by the Secretary of State for Business, Innovation and Skills and exists to hold and manage the UK Government's shares in Royal Mail Plc and Post Office Limited. Postal Services Holding Company Plc was a Public Non-Financial Corporation between March 2001 and March 2012 (see Former Public Corporations tab).5Scotland's Commissioner for Children and Young People+Scottish Children's Reporter AdministrationNational Museums of ScotlandNHS 24Special Health Authority - previously listed on the Public Sector Classification Guide as 'National Health Service 24 (Scotland)'Direct Line GroupS.12801Direct Line Group was previously part of the Royal Bank of Scotland until October 2012 - at which point it became a Public Financial Corporation due to the fact RBS retained a 48.5% holding in the company. Given the widely diffused nature of the share holder base, this was seen as a large enough stake to control the Group. In September 2013, RBS sold off a further 20% of its shares in the Group, reducing its stake to 28.5%. Since September 2013, Direct Line Group is classified to the private sector as a Private Financial Corporation0City Airport Rail Enterprises (Holdings) Limited!City Airport Rail Enterprises PlcTransport Trading LimitedAcquired by Transport for London (TfL) in November 2011. Exists only to hold shares in City Airport Rail Enterprises Plc - its subsidiary.The company is a Special Purpose Vehicle (SPV) and is therefore, under guidance in the European System of Accounts 2010 (ESA 10), classified to the sector of its parent body - City Airport Rail Enterprises (Holdings) Limited.$Transport for London Finance LimitedTransport for London Finance Limited is a Special Purpose Vehicle (SPV) of general government and is consequently classified to the sector of its parent body - Transport Trading Limited.4Woolwich Arsenal Rail Enterprises (Holdings) Limited)Woolwich Arsenal Rail Enterprises LimiteddWoolwich Arsenal Rail Enterprises Limited was acquired wholly by Transport for London (TfL) in 2011.Former Central Government FThe National Association of Citizens Advice Bureau (England and Wales)kReclassified to the Non-Profit Institution Serving Households (NPISH) sector, effective from November 2011.iReclassified from a Public Corporation to Local Government, effective from 2000 when it was incorporated.Woolwich Arsenal Rail Enterprises (Holdings) Limited is the holding company for Woolwich Arsenal Rail Enterprises Limited. As a holding company with no managerial functions, the body is classified to the same sector as its parent body- Transport Trading Limited.vReclassified from a Public Non-Financial Corporation to a Local Government body in February 2014, effective from 2000.Reclassified from a Public Non-Financial Corporation to a Local Government body in February 2014, effective from May 2008. Previously trading as Metronet Rail BCV LtdReclassified from a Public Non-Financial Corporation to a Local Government body in February 2014, effective from May 2008. Previously trading as Metronet Rail SSL LtdLiquidated in 2011.4UIC Transport (JNP) Ltd has been defunct since 2012.Royal Bank of Scotland (RBS)The Pirbright Institute became a private sector body following board appointments made in December 2013. The Pirbright Institute moved to the Non-Profit Institutions Serving Households (NPISH) sector from that date.BBSRCLloyds Bank (BLSA)Lloyds Bank plc#Lloyds Bank Private Banking Limited TSB Bank plcIn March 2014 the United Kingdom (UK) Government reduced their stake in Lloyds Banking Group (LBG) plc to 24.9%. Consequently, LBG and its subsidiaries were reclassified as private financial corporations.JLloyds Bank (BLSA) is a subsidiary of Lloyds Banking Group (LBG) plc. As a result of the Government reducing their stake in LBG to 24.9% in March 2014, the Group was reclassified as a private financial corporation. Consequently, Lloyds Bank (BBSA) was reclassified alongside LBG as a private financial corporation from March 2014.jLloyds Bank plc (known as Lloyds TSB Bank plc until September 2013) is a subsidiary of Lloyds Banking Group (LBG) plc. As a result of the Government reducing their stake in LBG to 24.9% in March 2014, the Group was reclassified as a private financial corporation. Consequently, Lloyds Bank plc was reclassified as a private financial corporation from March 2014.Lloyds Bank Private Banking Limited (known as Lloyds TSB Private Banking Ltd until September 2013) is a subsidiary of Lloyds Banking Group plc. As a result of the Government reducing their stake in LBG to 24.9% in March 2014, the Group was reclassified as a private financial corporation. Consequently, Lloyds Bank Private Banking Limited was reclassified as a private financial corporation from March 2014.6Black Horse Ltd is a subsidiary of Lloyds Banking Group (LBG) plc. As a result of the Government reducing their stake in LBG to 24.9% in March 2014, the Group was reclassified as a private financial corporation. Consequently, Black Horse Ltd was reclassified as a private financial corporation from March 2014.@Bank of Scotland plc is a subsidiary of Lloyds Banking Group (LBG) plc. As a result of the Government reducing their stake in LBG to 24.9% in March 2014, the Group was reclassified as a private financial corporation. Consequently, Bank of Scotland plc was reclassified as a private financial corporation from March 2014.0AMC Bank Ltd is a subsidiary of Lloyds Banking Group (LBG) plc. As a result of the Government reducing their stake in LBG to 24.9% in March 2014, the Group was reclassified as a private financial corporation. Consequently, AMC Bank Ltd was reclassified as a private financial corporation from March 2014.HScottish Widows Bank plc is a subsidiary of Lloyds Banking Group (LBG) plc. As a result of the Government reducing their stake in LBG to 24.9% in March 2014, the Group was reclassified as a private financial corporation. Consequently, Scottish Widows Bank plc was reclassified as a private financial corporation from March 2014.iTSB Bank plc (known as Lloyds TSB Scotland plc until September 2013) is a subsidiary of Lloyds Banking Group (LBG) plc. As a result of the Government reducing their stake in LBG to 24.9% in March 2014, the Group was reclassified as a private financial corporation. Consequently, TSB Bank plc was reclassified as a private financial corporation from March 2014..Learning and Skills Improvement Service (LSIS)3BPL Holdings Ltd (Formerly Plasma Resources UK Ltd)7BPL Holdings Ltd (Formerly Plasma Resources UK Limited)Bio Products Laboratory Ltd was a wholly owned subsidiary of Plasma Resources UK Limited (PRUK) (known as BPL Holdings Ltd from January 2014) that, in turn, was 100% owned and managed by the Department of Health. In July 2013 the UK Government sold an 80% stake in PRUK to Bain Capital - an American firm - and retained a 20% share holding with no control privileges. As a result of the share sale, PRUK and Bio Products Laboratory Ltd were reclassified as private non-financial corporations from July 2013.CIn November 2012 the Department for Business, Innovation and Skills (BIS) announced that it would cease funding to the Learning and Skills Improvement Service (LSIS) from July 2013. In July 2013 LSIS officially announced its clos< ure and consequently LSIS was reclassified as a Former Central Government body from July 2013.Former Advisory NDPB to the Department of Trade and Industry. This body ceased to be an NDPB in April 2002 when it became a more ad hoc, stakeholder consultative committee.Agricultural Lands Tribunals (ALTs) in England were abolished by the 'Transfer of Functions Order 2013' which came into force in July 2013. The functions of the ALTs were transferred to the First-tier Tribunal. LThe Beef Assurance Scheme Membership Panel ceased to exist in December 2005.In April 2008 the Health and Safety Commission merged with the Health and Safety Executive (HSE) to form a unitary body - but retained the name 'Health and Safety Executive'.ORent Assessment panels in England were abolished by the 'Transfer of Tribunals Functions Order 2013' - which came into force in July 2013. The functions of the Rent Assessment Panels transferred to the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules in relation to any particular case, the Upper Tribunal.Averon Management Limited's principle activity was management of the activities of Averon Leisure Centre in Alness. Averon Management Limited ceased trading in October 2012 and management of the Leisure Centre was transferred to Highlife Highland. Companies House records show that the body was dissolved in April 2014 and it was reclassified as a Former Local Government body from that date.$Workforce Development ConfederationsWorkforce Development Confederations (WDCs) were established in April 2001 to plan and develop the healthcare workforce. From April 2004 all WDCs were fully integrated into Strategic Health Authorities (SHAs) - which were later abolished by the 'Health and Social Care Act 2012'. Given that WDCs were moved in house from 2004 and were not institutional units, they were removed from guide from April 2004.$Disclosure and Barring Service (DBS)XLondon and Continental Railways (LCR) is a UK Government-owned company that has specific expertise in managing and developing property assets within a railway context, and in particular property assets associated with major infrastructure projects. LCR acquired additional property assets from the British Railways Board (Residuary) (BRBR) following its abolition in September 2013. This provides additional rental income for LCR, which constitutes sales for the purpose of the European System of Accounts 2010 (ESA 10) market test. As a result the body has been reclassified as a market producer.+London & Continental Railways (LCR) LimitedThe ISA was set up to oversee a new Vetting and Barring Scheme in England, Wales and Northern Ireland, which required all those working with vulnerable groups to undergo an enhanced vetting procedure before being allowed to commence any relevant duties. The ISA merged with the Criminal Records Bureau (CRB) to form the Disclosure and Barring Service (DBS) in December 2012 and consequently, the ISA was reclassified as a Former Central Government body from that date.OThe CRB provided a service which enabled organisations in the public, private and voluntary sectors to make better informed, safer recruitment decisions, by providing them with information to enable them to determine whether candidates are unsuitable for certain work; particularly in occupations involving regular contact with vulnerable groups including children. In December 2012 the CRB merged with the Independent Safeguarding Authority (ISA) to form the Disclosure and Barring Service (DBS) and consequently, the CRB was reclassified as a Former Central Government body from that date."HM Treasury UK Sovereign Sukuk PlcHM Treasury UK Sovereign Sukuk Plc was set up to facilitate the issuance of sovereign sukuk and is 100% owned by HMT. The body has similar characteristics to that of a Special Purpose Vehicle (SPV), and in line with guidance in the European System of Accounts 2010 (ESA 10), it is classified with its ultimate parent - HMT. Consequently, the body is classified as a Central Government body from May 2014 - the date it was incorporated. 'Institution for Further Education (IFE)#Office for Nuclear Regulation (ONR)gBedfordshire, Cambridgeshire, Hertfordshire and Northamptonshire Community Rehabilitation Company (CRC)UBristol, Gloucestershire, Somerset & Wiltshire Community Rehabilitation Company (CRC)DCheshire & Greater Manchester Community Rehabilitation Company (CRC)=Cumbria and Lancashire Community Rehabilitation Company (CRC)\Derbyshire, Nottinghamshire, Leicestershire & Rutland Community Rehabilitation Company (CRC)?Dorset, Devon & Cornwall Community Rehabilitation Company (CRC)9Durham Tees Valley Community Rehabilitation Company (CRC),Essex Community Rehabilitation Company (CRC)@Hampshire & Isle of Wight Community Rehabilitation Company (CRC)QHumberside, Lincolnshire & North Yorkshire Community Rehabilitation Company (CRC)<Kent, Surrey & Sussex Community Rehabilitation Company (CRC)-London Community Rehabilitation Company (CRC)1Merseyside Community Rehabilitation Company (CRC)8Norfolk & Suffolk Community Rehabilitation Company (CRC)2Northumbria Community Rehabilitation Company (CRC)6South Yorkshire Community Rehabilitation Company (CRC)DStaffordshire & West Midlands Community Rehabilitation Company (CRC)4Thames Valley Community Rehabilitation Company (CRC),Wales Community Rehabilitation Company (CRC)CWarwickshire and West Mercia Community Rehabilitation Company (CRC)5West Yorkshire Community Rehabilitation Company (CRC)oThe Office for Nuclear Regulation (ONR) is a statutory body established under Section 77 of the Energy Act 2013. It is responsible for regulation of nuclear safety and security across the UK and holds the nuclear industry to account on behalf of the public. The majority of ONR's board is appointed by the public sector, and ONR's main source of income is licensing fees from the nuclear industry; these are considered as sales for the purpose of the European System of Accounts 2010 (ESA 10) market test. As a public, market body, ONR is classified as a public non-financial corporation from the date of its establishment.'Single Source Regulations Office (SSRO) Phonepay PlusOfcomMarket Regulatory BodyzPhonepay Plus is a regulatory body established to oversee the running of Premium Rate phone numbers in the United Kingdom.dNot considered an institutional unit and therefore classified to the sector of its controlling body.OFCOMOffice of CommunicationsDevon Waste Management LimitedThis organisation was previously classified as a Public Non-Financial Corporation as 100% of its share capital was owned by the Local Authority. However, the ONS have been made aware that as of December 2003, the Public Sector no longer holds any share capital in DWML, which is now a wholly owned subsidiary of DWML Holdings, a private limited company. As such, DWML has now been reclassified as a Private Non-Financial Corporation (S.11002).Historic Environment ScotlandSGHistoric Scotland is to be merged with the Royal Commission on Ancient and Historic Monuments for Scotland, creating a new body entitled  Historic Environment Scotland . The new body is due to be formed on 1st April 2015 and will be classified as Central Government (S.1311).ARoyal Commission on Ancient and Historical Monuments for ScotlandFollowing changes to the executive board in November 2014, and in accordance with precedents set by other relevant classification decisions, the ONS will record IFE as a 'Private Non-Financial Corporation' in S.11 from the point that the changes took place onward./Devon Waste Management Limited Holdings LimitedThe Nuclear Decommissioning Authority (NDA) Archives Limited was established to manage < and operate the NDA s archive of records. It will be a wholly owned subsidiary of, and funded by, the NDA and is part of a planned amalgamation of record management. ONS concluded that NDA Archives Limited should be classified as Central Government (S.13) in the content of the guidance in ESA 2010. +Merged to form Skills Development Scotland.Merged with Education Scotland.'Merged with NHS Education for Scotland.0Merged to form Architecture and Design Scotland.HScottish Council for Postgraduate Medical Education and Dental EducationBig Society TrustBig Society FoundationBig Society Capital%Electricity Settlements Company (ESC)Central Government #Low Carbon Contracts Company (LCCC)XThe Electricity Settlements Company (ESC) was formed under the Energy Act 2013 and is designed to help facilitate the government s Capacity Market mechanism. It was judged that as the public sector has the right to veto board appointments, as well as the right to appoint key personnel, it should be classified to the Central Government sector The LCCC has been established to manage the collection and payment of monies under the Contracts for Difference scheme. The ONS assessed the LCCC in the context of statistical guidance and judged that as the Secretary of State has the right to veto board appointments, along with the right to appoint key personnel, the LCCC is subject to public sector control. It was therefore concluded that the LCCC should be classified to the Central Government sector.!Welsh Further Education Colleges Aggregator Vehicle PLCFollowing legislative amendments made by the Welsh Government, the ONS has reclassified Welsh FECs from the Central Government sector to the Non-Profit Institutions Serving Households (NPISH) sector. This decision is consistent with legislative changes in England which entered into force in April 2012 and led to English FECs being reclassified to the Non-Profit Institutions Serving Households (NPISH) sector.$The Aggregator Vehicle PLC, also referred to as the Aggregator, is a special purpose vehicle designed to deliver finance to companies engaged in building and refurbishing schools under the Priority Schools Building Programme (PSBP). The Aggregator was established by the Department for Education (DfE) and despite holding no equity in the company, DfE retains a number of important consent powers. It was concluded that the Aggregator is subject to public sector control and will therefore be classified in the Central Government sector (S.1311).ESA10 categoryS.12901S.12601%Shared Services Connect Limited (SSC)The Scottish Advisory Committee on Telecommunications (SACT) was disbanded following the creation of the Office of Communications (Ofcom). SCAT has since been removed from the guide. Recorded as Former Central Government (S.1311).2Scottish Advisory Committee on Telecommunications lIn late 2014, the Ministry of Justice commenced steps toward restructuring the National Offender Management Service (NOMS) Probation Trust. This resulted in the formation of 21 Community Rehabilitation Companies (CRCs) in England and Wales. Initially, the CRCs were wholly-owned by the MoJ, but the intention was to transfer them to the private sector at some point in the future. Following assessment in September 2014, the ONS concluded that until such a transfer takes place, all 21 CRCs would be classified to the Central Government sector (S.1311). However, at that time the ONS advised that if the transfer was made as described, then the CRCs would likely be reclassified as market producers under private sector control, pursuant to ESA 2010. This transfer was completed on 1st February 2015. Following a thorough review of the relevant documentation, the ONS concluded that all 21 CRCs have now been transferred to the private sector as intended. The 21 Community Rehabilitation Companies will therefore be reclassified to the National Private Non-Financial Corporations (S.1100) sector, effective 1st February 2015.NPL Management Limited Established in 1994, NPL Management Limited is responsible for managing the National Physical Laboratory (NPL) on behalf of the Department for Business, Innovation and Skills (BIS). As the UK s National Measurement Institute, NPL develops and delivers measurement solutions, applying accurate measurement science and technology. NPL Management Limited was contracted to manage NPL under the Government Owned Contractor Operated (GOCO) model and is responsible for the provision of business support services and scientific research. Until early 2014, NPL Management Limited was owned and operated by Serco, a private sector company, whilst NPL itself continued to be owned by the Secretary of State (SoS) for BIS. However, BIS recently informed the ONS that Serco s contract expired on 31st December 2014, with the SoS for BIS acquiring 100% ownership of NPL Management Limited on 1st January 2015. The ONS assessed NPL Management Limited in the context of rules in the European System of Accounts 2010 (ESA 2010) and guidance in the 2014 Manual on Government Deficit and Debt (MGDD). It was judged that because Government holds 100% of the company s shares and is required to approve all Board appointments, NPL Management Limited is subject to public sector control. ONS also judged that NPL Management Limited meets the conditions to be a market producer. It was therefore concluded that NPL Management Limited should be classified as a Public Non-Financial Corporation (S.11001). !State Hospital Board for ScotlandVisitBritain LtdVisitScotland LtdHSocial Care and Social Work Improvement Scotland (t/a Care Inspectorate)/Commission for Judicial Appointments (Scotland)3Crofting Commission (formerly Crofter's Commission)Communities Scotland was disbanded in 2008. It has therefore been removed from the guide, recorded as a Former Central Government (S.1311) body.The Macaulay Land Use Research Institute merged with the Scottish Crop Research Institute in 2011 to create< The James Hutton Institute. The Macaulay Land Use Research Institute will therefore be recorded in the guide as a Former Central Government (S.1311) body.'Community Health Councils (Wales) Board,Council for Healthcare Regulatory Excellence+Food and Environment Research Agency (FERA)&Health Authorities (England) (En Bloc)*Horserace Totaliser Board (HTB) (The Tote)Lloyds Banking Group plc Skipton Fund Ltd1Occupational Pensions Regulatory Authority (OPRA)British Board of Agreement"Police Forces (Scotland) (En Bloc)(South Yorkshire Light Rail Ltd - (SYPTE)-Royal Bank of Scotland Group plc SubsidiariesBritish Business Bank PLCIncorporated in July 2013, British Business Bank PLC is wholly owned by the Department for Business, Innovation and Skills (BIS) and is designed to increase the supply of credit to small and medium sized enterprises (SMEs). Currently, British Business Bank PLC operates as a holding company for the group operating as British Business Bank, which includes, amongst others, Capital for Enterprise Ltd (currently classified to the central government (S.1311) sub-sector). ONS assessed British Business Bank PLC against rules in the European System of Accounts 2010 (ESA 2010) and accompanying 2014 Manual on Government Deficit and Debt. ONS judged that because British Business Bank does not exhibit sufficient decision making autonomy over the exercise of its principal function, it should not be classified as a separate institutional unit. ONS also judged that as HM Government is the sole shareholder in the company and the Secretary for State for BIS appoints the entire Board of Directors, British Business Bank PLC is subject to public sector control. It was therefore concluded that as British Business Bank PLC is not an institutional unit, it should be consolidated to the sector of its controlling body (BIS), in this case the central government (S.1311) sub-sector.British Waterways Board#Manchester Airport Holdings Limited0Commonwealth Development Corporation (CDC) GroupHAberdeen Western Peripheral Route (AWPR) Special purpose Vehicles (SPVs)HAberdeen Western Peripheral Route (AWPR) Special Purpose Vehicles (SPVs)Historic England Limited"Public Sector Classification GuideTBC`The Public Sector Classification Guide is a list of bodies that have been classified by the Office for National Statistics (ONS) as public sector bodies within the National Accounts. This includes bodies classified within the General Government sector, as either Central Government or Local Government bodies, as well as Public Non-Financial Corporations and Public Financial Corporations (divided into five sub-sectors). As there are frequent changes in the names and number of bodies within the public sector, as well as moves in and out, the guide also includes information on former public sector bodies. Sub Sector,Bodies Newly Classified to the Public SectorNoneClassification InformationOther Classification DecisionsBody!Financial Conduct Authority (FCA)Her Majesty's Treasury (HMT)&Public Financial Auxiliaries (S.12601)(The Financial Conduct Authority (FCA) regulates the financial services industry in the UK. The ONS revisited the classification of the FCA in accordance with new rules on Central Supervisory Authorities and Market Regulatory Bodies in the European System of Accounts 2010 (ESA 2010) and the accompanying 2014 Manual on Government Deficit and Debt (MGDD 2014). It was judged that the FCA continued to satisfy the conditions required to be a Central Supervisory Authority, and therefore will remain in the Public Financial Auxiliaries subsector (S.12601)%Prudential Regulation Authority (PRA)Bank of England (BoE)The Prudential Regulation Authority (PRA) is responsible for the prudential regulation and supervision of banks, building societies, credit unions, insurers and major investment firms. The ONS revisited the classification of the PRA in accordance with new rules on Central Supervisory Authorities and Market Regulatory Bodies in the European System of Accounts 2010 (ESA 2010) and the accompanying 2014 Manual on Government Deficit and Debt (MGDD 2014). It was judged that the PRA continued to satisfy the conditions required to be a Central Supervisory Authority, and therefore will remain in the Public Financial Auxiliaries subsector (S.12601)ReclassificationsFromTo AmendmentsDisbanded / Deleted EntitiesSponsoring Body (Classification of Transactions and Flows+Reclassifications of Transactions and Flows TransactionRFinancial Conduct Authority (FCA) and Prudential Regulation Authority (PRA) leviescTaxes on production (D.29) routed via government, matched by Miscellaneous Current Transfers (D.75)&Payments for non-market output (P.131))Financial Services Authority (FSA) leviesdThe Financial Services Authority (FSA) was the previous financial services regulator. Following the financial crisis, it was split into the FCA and PRA (see classification decision above). The FSA was largely funded through compulsory payments from the financial firms it regulated, and charged firms in a similar manner to the current structure used by the FCA and PRA: according to the cost of regulating their particular sector of the finance industry, and according to the size of each business. The ONS revisited the classification of the levies in accordance with new rules in the European System of Accounts 2010 (ESA 2010) and the accompanying 2014 Manual on Government Deficit and Debt (MGDD 2014). As the FSA was classified as a 'Central Supervisory Authority' these levies will be recorded as payments for non-market output (P.131) as specified in the MGDD.$Notes on Implementation of Decisionsdo not hide this lineCG - Central Government, FC - Private Financial Corporation , PFC - Public Financial Corporation LG - Local Government, NPISH - Non-profit Institution Serving Households, PC - Public Non-Financial Corporation, PrNFC - Private Non-Financial Corporation, ROW - Rest of the WorldMonth Update was PublishedScottish Government (SG)Central Government (S.1311)The Aberdeen Western Peripheral Route (AWPR) is a transport infrastructure project being delivered through a Public Private Partnership (PPP) between the Scottish Government and a consortium of private sector investors over a 30 year period. The AWPR will comprise 58km of new dual carriageway which bypasses the city of Aberdeen and connects several surrounding local radial routes. Operation and delivery of the AWPR Project is managed by three new special purpose vehicles (SPVs); Aberdeen Roads Holdings Limited, Aberdeen Roads Limited, and Aberdeen Roads Finance plc. The ONS assessed the classification of the three SPVs in accordance with rules in the European System of Accounts 2010 (ESA 2010) and the accompanying 2014 Manual on Government Deficit and Debt (MGDD 2014). It was judged that due to the contractual relationships and sharing of directors between the three units, the SPVs should together be considered as one institutional unit for statistical purposes. Based on the Scottish Gover< nment s influence over the collective corporate policy of the SPVs, including effective vetoes over key aspects and the accrual of surpluses to the Scottish Government, it was judged that the AWPR SPVs are subject to public sector control. ONS also concluded that the unit does not have the features of a market producer. Consequently, as a non-market producer that is subject to public sector control, the AWPR SPVs are classified in the Central Government subsector (S.1311). .Department for Culture, Media and Sport (DCMS)'Radioactive Waste Management (RWM) Ltd.+The Nuclear Decommissioning Authority (NDA)Until early 2014, Radioactive Waste Management (RWM) Ltd operated as a Non-Departmental Public Body (NDPB) accountable to, and consolidated within, the Nuclear Decommissioning Authority (NDA) - a body classified to the Central Government (S.1311) subsector. However, from 1 April 2014, RWM Ltd s operations and responsibilities were transferred to a new wholly-owned subsidiary of the NDA, prompting reassessment of its statistical classification. The ONS assessed RWM Ltd in accordance with rules in the European System of Accounts 2010 and accompanying 2014 Manual on Government Deficit and Debt (MGDD). RWM Ltd was judged to be an institutional unit producing non-market output. It was also concluded that RWM Ltd is subject to public sector control due to the NDA s influence over the general corporate policy of the unit. Consistent with this, RWM Ltd is classified to the Central Government (S.1311) subsector from its incorporation..Aberdeen Western Peripheral Route (AWPR) assetThe Aberdeen Western Peripheral Route (AWPR) is a transport infrastructure project being delivered through a Public Private Partnership (PPP) between the Scottish Government and a consortium of private sector investors over a 30 year period. The AWPR will comprise 58km of new dual carriageway which bypasses the city of Aberdeen and connects several surrounding local radial routes. The ONS assessed the economic ownership of the AWPR asset (i.e. the road) in the context of rules in the European System of Accounts 2010 (ESA 2010) and the accompanying 2014 Manual on Government Deficit and Debt (MGDD 2014). Due to the Scottish Government s share in the economic rewards associated with the asset, it was judged to have economic ownership of the AWPR asset. Consequently, the AWPR asset will be recorded on the Central Government balance sheet in the National Accounts and Public Sector Finances for the duration of the tenure period./Department for International Development (DFID)#Public Financial Corporation (S.12)N/AThe entry for the Commonwealth Development Corporation (CDC) Group on the Public Sector Classification Guide (PSCG) has been amended to record the CDC Group as a public financial corporation (S.12). +Export Credits Guarantees Department (ECGD)The entry for the UK Export Credit Guarantees Department (ECGD) on the Public Sector Classification Guide (PSCG) has been amended to record the ECGD as a public financial corporation (S.12). Manchester Airport Group PlcWPublic Non Financial Corporation (S.11001), Private Non Financial Corporation (S.11002)Public Financial Captive financial institutions and money lenders (S.12701), Private Captive financial institutions and money lenders (S.12702) On 28th February 2013, Manchester Airport Holdings Ltd, a joint venture between Manchester City Council, 9 Manchester District Councils, and a private sector partner, purchased all shares in Manchester Airport Group Plc. Control over the group is shared precisely between Manchester City Council and the private sector partner and as such the arrangement is a "deadlock joint-venture". Following governance changes in 2013 the group (including Manchester Airport Holdings Ltd) had been reclassified as a Private Non-Financial Corporation under European System of Accounts (ESA) 1995 rules (having previously been a public corporation). Under the new ESA2010 rules, holding companies are classified as 'Captive Financial Institutions' in S.127; additionally, in accordance with the new ESA 2010 rules whereby deadlock joint ventures are partitioned into halves, Manchester Airport Holdings is partitioned between the public and private subsectors (S.12701 and S.12703). The reclassification affects periods from February 2013 onward.Diverted Profits TaxTaxes on income (D.51)~The Diverted Profits Tax (DPT) is aimed at counteracting arrangements used by large groups, typically multinational enterprises, that result in the "erosion of UK tax base". Specifically, the DPT applies in two distinct cases; - where a foreign company structures its affairs to avoid a UK taxable presence (referred to as a permanent establishment); or - where a company, which is taxable in the UK, creates tax advantage by involving entitles or transactions which "lack economic substance" The DPT applies to diverted profits arising on or after 1 April 2015; ONS assessed the scheme and concluded that it was a D.51 'tax on income'.NHS Prescriptions^Social transfers in kind - market production purchased by general government and NPISHs(D.632)The UK government and Non-Profit Institutions Serving Households (NPISHs) provide various goods and services to households free of charge or at prices which are "not economically significant". The European System of Accounts 2010 distinguishes between 'Social Transfers in Kind - general government and NPISHs non-market pro< duction' (D.631) and 'Social transfers in kind  market production purchased by general government and NPISHs' (D.632). These transactions have been classified as D.632 on the basis that they are purchases undertaken by government/NPISHs of services provided by market producers to households to address a social risk or need.eProvision of disability equipment by market producers to households, paid for by government or NPISHslGoods provided for free or discounted to pregnant women and vulnerable groups (e.g. through voucher schemes)Local Authority funding for provision of home care, such as home nursing, midwives, learning disability carers etc. by third-party market producersLocal Authority/NHS funding for places in third-party care homes (which are market producers) for the elderly, mentally disabled, and learning disabledDHealth services provided by General Practitioners, funded by the NHSDental services provided by private dental practices free of charge or at prices subsidised by government (generally these services are subsidised, at different levels for different specific groups, such as elderly individuals, children etc).fDay Care Centres (where paid for by government or NPISHs and provided by third-party market producers)CMedical treatments provided by private hospitals on behalf of NHS. Winter Fuel Payment(Social security benefits in cash (D.621)Households with individuals over the state pensionable age can receive Winter Fuel Payments to help with heating costs. ONS assessed these payments, concluding that they are social benefits in cash (D.621) given directly by government to households.$Other subsidies on production (D.39)Where the government (or NPISHs) provide payments to employers to offer apprenticeship positions these could be viewed as the provision of training to the apprentice (household) by the employer on behalf of government; that is, as a social transfer in kind (as outlined above). However, the ONS National Accounts Classification Committee concluded that these payments would be correctly classified as an 'other subsidy on production (D.39)'.4Department for Business, Innovation and Skills (BIS)Crofters Commissionn/aAFollowing advice from the Scottish Government, a number of entries on the classification guide have been updated to account for historic legislation. Included is the Crofters Commission, which underwent a name change in 2012 to become the Crofting Commission. This entry has now been updated to reflect the name change."Former Central Government (S.1311)NFollowing advice from the Scottish Government, a number of entries on the classification guide have been updated to account for historic legislation. Included is Communities Scotland, which was disbanded in 2008. Communities Scotland has therefore been removed from the guide, recorded as a Former Central Government (S.1311) body.Following advice from the Scottish Government, a number of entries on the classification guide have been updated to account for historic legislation. Included is the Macaulay Land Use Research Institute, which merged with the Scottish Crop Research Institute in 2011 to create The James Hutton Institute. The Macaulay Land Use Research Institute has therefore been removed from the guide, recorded as a Former Central Government (S.1311) body.NPL Management Limited*Public Non-Financial Corporation (S.11001)Cabinet Office (CO)Ministry of Justice (MoJ)4National Private Non-Financial Corporation (S.11002)&Department for Work and Pensions (DWP)In the February 2015 Public Sector Classification Guide, the ONS recorded the  sponsoring body of the Office for Nuclear Regulation s (ONR) as the Department of Energy and Climate Change (DECC). However, ONR have since advised ONS that the sponsoring body for the ONR is, in fact, the Department for Work and Pensions (DWP). This correction is reflected in the latest Public Sector Classification Guide.Following advice from the Scottish Government, a number of entries on the guide have been updated to account for historic legislation. Included is the Scottish Advisory Committee on Telecommunications, which was disbanded following the creation of the Office of Communications (Ofcom). The Scottish Advisory Committee on Telecommunications will be removed from the guide, recorded as Former Central Government (S.1311).Department for Education (DfE)<The Aggregator Vehicle PLC, also referred to as the Aggregator, is a special purpose vehicle designed to deliver finance to companies engaged in building and refurbishing schools under the Priority Schools Building Programme (PSBP). Incorporated in August 2014, the Aggregator is responsible for raising finance from a set of pre-determined investors and on-lending capital to project companies contracted under the PSBP. The Aggregator is wholly-owned by a holding company, Aggregator HoldCo Limited, which itself is owned by International Public Partnerships Bond Limited, a private company. The ONS assessed the Aggregator Vehicle PLC in the context of rules in the European System of Accounts 2010 (ESA 2010) and guidance in the 2014 Manual on Government Deficit and Debt (MGDD). It was judged that Department for Education's consent powers, over a range of actions on both the borrowing (liabilities) and lending (assets) sides, limits the Aggregator s ability to determine general corporate policy. Given the core activity of the Aggregator is raising and on-lending capital, control over assets and/or liabilities is effectively synonymous with control over general corporate policy. It was therefore concluded that the Aggregator should be classified in the General Government sector, specifically Central Government (S.1311). Welsh Further Education CollegesWelsh Government (WG)Established under the Further and Higher Education Act 1992, Welsh Further Education Colleges (FECs) are designed to promote further education and improve opportunities for learners in Wales. The ONS has previously recorded Welsh FECs in the Central Government sector following assessment in < 2010 which considered a number of English and Welsh Further Education Institutions collectively. At that time, it was judged that legislative controls over core aspects of general policy gave Government sufficient influence over the units decision-making autonomy. However, the Welsh Government has informed the ONS that a number of amendments to sections of the Act, and subsequent Acts, have since been made. Specifically, these concern the Further and Higher Education Act 1992, Learning and Skills Act 2000, and Education Act 2002. Amendments include relaxing controls over permission to borrow, ability of Welsh FECs dissolve themselves and rights to modify articles of government. These amendments are consistent with changes in England which entered into force in April 2012 and led to English Further Education Colleges being reclassified to the Non-Profit Institutions Serving Households (NPISH) sector. Based on these material changes, the ONS assessed whether Welsh FECs should continue to be classified in the Central Government sector, pursuant to precedents set by other relevant classification decisions. It was concluded that Welsh FECs are no longer subject to public sector control and will therefore be reclassified to the NIPSH sector (S.15).ZBig Society Capital Group (Big Society Trust, Big Society Capital, Big Society Foundation)The Big Society Capital Group comprises of 3 entities; Big Society Trust (BST), Big Society Capital (BSC) and Big Society Foundation (BSF). BST was established to ensure that BSC, the Group s operating company, remains true to its mission of sustaining and growing the social investment market. BST owns 60% of the shares in BSC and 80% of the voting rights, with the remaining 40% of the shares and 20% of the voting rights held by four UK high-street banks. In turn, BSC is the sole member of BSF, an organisation which receives charitable donations and surpluses from BSC and uses these to make complementary grants. The Cabinet Office have an appointee on the Board of Directors which gives the public sector a veto over changes to both BST s and BSC s Articles of Association. Further, the public sector also has a veto over changes to aspects of the Governance Agreement binding BST and BSC. The ONS assessed the Big Society Capital Group in the context of guidance in the European System of Accounts 2010 (ESA 2010) and the 2014 Manual on Government Deficit and Debt (MGDD). Pursuant to guidance concerning veto s as an indicator of control, it was concluded that the group should classified to the public sector. With regards to BSC, the ONS judged that as the body is in a mode of managing assets, it exhibits the features of a  captive financial institution . Given BSC is subject to public sector control, it was concluded that it should be classified to the Central Government sector. Pursuant to this decision, BTS and BSF are also to be classified to the Central Government sector. The ONS will review the classification of BSC at such a time it begins to finance its market lending primarily through borrowing on the financial markets.The Financial Reporting Council (FRC) is a regulatory body responsible for promoting high quality corporate governance and reporting in the UK. As well as setting, monitoring and enforcing accounting and auditing standards, the FRC oversees the regulatory activities of numerous professional financial bodies. The ONS has previously classified the organisation as Central Government owing to the board appointment process. However, recent material changes to the FRC s corporate governance prompted the re-opening of this case. The ONS assessed whether the FRC should continue to be classified as Central Government in the context of new guidance in the 2014 Manual on Government and Deficit and Debt (MGDD). It was concluded that as the FRC acts in the interest of the community as a whole, as well as market operators, it satisfies the criteria ascribed to Market Regulatory Bodies. It was therefore concluded that the FRC should remain classified as Central Government, irrespective of the board appointment process.SFollowing< advice from the Scottish Government, a number of entries on the guide have been updated to include recent mergers. Included is Careers Scotland, which has since merged with a number of other related bodies to form Skills Development Scotland. Careers Scotland is now recorded in the guide as Former Central Government (S.1311).RFollowing advice from the Scottish Government, a number of entries on the guide have been updated to include recent mergers. Included is Community Learning Scotland, which has since merged with a number of predecessor bodies to form Education Scotland. The merged body is now recorded in the guide as Former Central Government (S.1311).pFollowing advice from the Scottish Government, a number of entries on the guide have been updated to include recent mergers. Included is the Post Qualification Education Board for Health Science Pharmacists in Scotland, which has since been absorbed by NHS Education for Scotland. The original body is now recorded in the guide as Former Central Government (S.1311).Following advice from the Scottish Government, a number of entries on the guide have been updated to include recent mergers. Included is the Royal Fine Art Commission for Scotland, which has since merged with Architecture and Design Scotland and retains this title. The Royal Fine Art Commission for Scotland body is now recorded in the guide as Former Central Government (S.1311).Following advice from the Scottish Government, a number of entries on the guide have been updated to include recent mergers. Included is the Scottish Council for Post Graduate Medical Education and Dental Education, which has since been absorbed by NHS Education for Scotland. The Scottish Council for Post Graduate Medical Education and Dental Education is now recorded in the guide as Former Central Government (S.1311). 5Department for Business, Innovation, and Skills (BIS)Public Corporation (S.11001)The Ministry of Justice (MoJ) has commenced steps to restructure the National Offender Management Service (NOMS) Probation Trust. This has resulted in the formation of 21 Community Rehabilitation Companies (CRCs) in England and Wales. The CRCs are currently 100% owned by the MoJ (as of September 2014) but are intended to be sold to the private sector. Upon completion of this transfer, all 21 CRCs are expected to be under private sector control. It is also expected that the CRCs will be market bodies in accordance with European System of Accounts 2010 legislation, this will be checked once the sale has taken place. Until such time, CRCs are classified to the Central Government sector. ]The Disclosure and Barring Service (DBS) was established on 1 December 2012 as a body corporate under section 87 of the Protection of Freedoms Act 2012. The DBS has taken over the functions of the Criminal Records Bureau (CRB) and the Independent Safeguarding Authority (ISA) - its predecessor bodies. It is majority funded by income from 'standard' and 'enhanced' disclosure fees - which constitute sales for the purpose of the European System of Accounts 2010 (ESA 10) market test. As a market, public body, the DBS is classified as a Public Non-Financial Corporation from its creation in December 2012.%London and Continental Railways (LCR)Department for Transport (DfT)London and Continental Railways (LCR) is a UK Government-owned company that has specific expertise in managing and developing property assets within a railway context, and in particular property assets associated with major infrastructure projects. LCR acquired additional property assets from the British Railways Board (Residuary) (BRBR) following its abolition in September 2013. This provides additional rental income for LCR, which constitutes sales for the purpose of the European System of Accounts 2010 (ESA 10) market test. As a result the body has been reclassified as a market producer. Consequently, LCR has been reclassified as a Public Corporation from September 2013 - the month in which it acquired the assets from BRBR.Criminal Records Bureau (CRB)NThe CRB provided a service which enabled organisations in the public, private and voluntary sectors to make better informed, safer recruitment decisions, by providing them with information to enable them to determine whether candidates are unsuitable for certain work; particularly in occupations involving regular contact with vulnerable groups including children. In December 2012 the CRB merged with the Independent Safeguarding Authority (ISA) to form the Disclosure and Barring Service (DBS) and consequently, the CRB is reclassified as a Former Central Government body from that date.(Independent Safeguarding Authority (ISA)The ISA was set up to oversee a new Vetting and Barring Scheme in England, Wales and Northern Ireland, which required all those working with vulnerable groups to undergo an enhanced vetting procedure before being allowed to commence any relevant duties. The ISA merged with the Criminal Records Bureau (CRB) to form the Disclosure and Barring Service (DBS) in December 2012 and consequently, the ISA is reclassified as a Former Central Government body from that date.:Department for Environment, Food and Rural Affairs (DEFRA)TThe Agricultural Land Tribunals (ALTs) adjudicate over disputes and other issues between agricultural tenants and landlords arising from tenancy agreements held under the Agricultural Holdings Act 1986. ALTs were abolished by the 'Transfer of Tribunals Functions Order 2013' - which came into force in July 2013. The functions of the Agricultural Lands Tribunals were transferred to the First-tier Tribunal - which is the Tribunal for appeals against decisions of Government departments and other public bodies. As a result, ALTs will be appear on the guide as 'Former Central Government' bodies.-Averon Leisure Management Limited was a charitable company, limited by guarantee, whose principle activity was the management of the activities of Averon Leisure Centre in Alness. The body ceased trading in October 2012 and the management of the Leisure Centre transferred to Highlife Highland. Companies House records show that the company has been defunct since April 2014 and consequently, it will appear on the guide as a 'Former Local Government' body.Food Standards Agency (FSA)The Beef Assurance Scheme Membership Panel ceased to exist in December 2005 and will consequently appear on the guide as a 'Former Central Government' body.!Health and Safety Executive (HSE)Alongside the Health and Safety Executive (HSE), the Health and Safety Commission (HSC) was responsible for health and safety regulation. In April 2008, the Commission merged with the Health and Safety Executive to form a unitary body - which retained the name 'Health and Safety Executive'. As a result of the merger, the Commission's entry will appear on the guide as a 'Former Central Government' body. Rent Assessment Panels (England)Rent Assessment Committees are part of the Residential Property Tribunal Service. There are five regional offices (known as Rent Assessment Panels) in England. Rent Assessment Panels were abolished by the 'Transfer of Tribunals Functions Order 2013' - which came into force in July 2013. The functions of the Rent Assessment Committees transferred to the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules in relation to any particular case, the Upper Tribunal. The Upper Tribunal hears appeals from the First-tier Tribunal on points of law. As a result, Rent Assessment Panels in England will appear on the guide as 'Former Central Government' bodies.,Work force Development Confederations (WDCs)Department of Health (DH)9Workforce Development Confederations (WDCs) were established in April 2001 to plan and develop the whole healthcare workforce. From April 2002 they became coterminous with, and managed by, the newly established Strategic Health Authorities (SHAs). From April 2004 all WDCs were fully integrated into SHAs - but as a result of the Health and Social Care Act 2012, SHA's were abolished. Given that WDCs were moved 'in house' from 2004 and were not institutional units in< their own right, they will appear on the guide as 'Former Central Government' bodies from that date.Bio products Laboratory Ltd7BPL Holdings Ltd (formerly Plasma Resources UK Limited)Bio Products Laboratory Limited was a wholly owned subsidiary of Plasma Resources UK Limited (which later changed its name to BPL Holdings Limited in January 2014), itself a company which was 100% owned by the Department of Health. In July 2013 the United Kingdom (UK) Government sold 80% of its stake in Plasma Resources UK (see below). As a result, public sector control has been removed and Bio Products Laboratory Limited is reclassified from a Public to a Private Non-Financial Corporation from 18 July 2013 when the sale was completed.Not applicableThis company was wholly owned by the Department of Health and its principle function was to hold the UK Government's stake in Bio Products Laboratory Limited and DCI Biologicals Limited - a company registered in the United States. In July 2013 the UK Government sold 80% of its stake in this company to the American firm Bain Capital. The UK Government retains a 20% share holding in the company (now called BPL Holdings Limited) with no control privileges. As a result of the share sale public sector control has been removed and BPL Holdings Limited is reclassified from a Public- to a Private Non-Financial Corporation from 18 July 2013 when the sale was completed.The Learning and Skills Improvement Service (LSIS) was formed to accelerate quality improvement, increase participation and raise standards and achievement in the learning and skills sector in England. In November 2012 the Department for Business, Innovation and Skills (BIS) announced that they would cease funding LSIS from July 2013. In July 2013 the body became defunct and consequently is reclassified as a Former Central Government body.8Subscriptions to Multi-Lateral Development Banks (MLDBs)Various - See belowJThe UK Government subscribes to a number of Multi-lateral Development Banks (MLDBs) - international institutions that are created by groups of countries to provide finance and advice with development goals. MLDBs offer loans to Governments and businesses in developing countries. Concessionary loans are those made to credit worthy countries at market rates funded by borrowing on international capital markets with backing by guarantees from member states. Non-concessionary loans are those made to developing countries at rates substantially below market rates and often with long grace periods. These are funded directly with capital provided by donor Governments. The European System of Accounts 2010 (ESA 10) compliant version of the 2013 edition of the Manual on Government Deficit and Debt (MGDD) offers new guidance on the treatment of payments to MLDBs; payments to MLDBs that predominantly provide non-concessionary loans are recorded as F.519 'other equity' and payments to MLDBs that predominantly provide concessionary loans are recorded as D.99p 'other capital transfers payable'. PThe payments to MLDBs listed below have been reviewed and classified as follows:ZPayments to African Development Bank (AfDB) (not including the African Development Fund), F.519 Other EquityThis MLDB mainly provides non-concessionary loans at market rates to credit worthy countries; payments will continue to be treated as F.519 'other equity'.$Payments to African Development Fund%D.99p Other Capital Transfers payableThe 2013 ESA10 compliant MGDD explicitly states that payments to the African Development Fund should be recorded as D.99p 'other capital transfers payable'. This is because the Fund primarily offers concessionary loans.MPayments to Asian Development Bank (not including the Asian Development Fund)"Payments to Asian Development FundThe 2013 ESA10 compliant MGDD explicitly states that payments to the Asian Development Fund should be recorded as D.99p 'other capital transfers payable'. This is because the Fund primarily offers concessionary loans.WPayments to Caribbean Development Bank (CDB) (ordinary operations / special operations):F.519 Other Equity / D.99p Other Capital Transfers payableCPayments to European Bank for Reconstruction and Development (EBRD)*Payments to European Investment Bank (EIB)The 2013 ESA10 compliant MGDD explicitly states that payments to the EIB should be recorded as F.519 'other equity'. This is because the Fund primarily offers non-concessionary loans.ZPayments to Fund for Special Operations (FSO) of the Inter-American Development Bank (IDB)The 2013 ESA10 compliant MGDD explicitly states that payments to the FSO of the Inter-American Development Bank should be recorded as D.99p 'other capital transfers payable'. This is because the Fund primarily offers concessionary loans.BPayments to Inter-American Development Bank (IDB) (other than FSO)HPayments to International Bank for Reconstruction and Development (IBRD)7Payments to International Development Association (IDA)The 2013 ESA10 compliant MGDD explicitly states that payments to the IDA should be recorded as D.99p 'other capital transfers payable'. This is because the Fund primarily offers concessionary loans.BPayments to International Fund for Agricultural Development (IFAD)The vast majority of IFAD funding is in the form of grants and 'highly concessionary' loans. As such, UK Government contributions are recorded as D.99p 'other capital transfers payable'.+Lloyds Banking Group plc (and subsidiaries)&Public Financial Corporation (S.12301)In March 2014 the UK Government reduced their stake in Lloyds Banking Group to 24.9%. As a result of this share sale, Lloyds Banking Group and all of its subsidiaries will be reclassified to the Private Financial Corporations sector (and therefore listed on the Public Sector Classifications Guide as 'Former Public Corporations') with effect from March 2014. The reclassification includes the following Lloyds Banking Group's subsidiaries which are listed individually on the Public Sector Classification Guide - Scottish Widows Bank plc, TSB Bank plc, Lloyds Bank plc, Black Horse Limited, Lloyds Bank BBSA, AMC Bank Limited and Bank of Scotland plc. More information on this can be found in:7Classification of Lloyds Banking Group and SubsidiariesAMC Bank LimitedLloyds Banking Group&Public Financial Corporation (S.12201) AMC Bank Limited is a subsidiary of Lloyds Banking Group (LBG) plc - which has been reclassified to the private financial corporations sector from March 2014. AMC Bank Limited has been reclassified alongside its ultimate parent company as a Former Public Corporation.Bank of Scotland plc is a subsidiary of Lloyds Banking Group (LBG) plc - which has been reclassified to the private financial corporations sector from March 2014. Bank of Scotland plc has been reclassified alongside its ultimate parent company as a Former Public Corporation.Black Horse LimitedBlack Horse Limited is a subsidiary of Lloyds Banking Group (LBG) plc - which has been reclassified to the private financial corporations sector from March 2014. Black Horse Limited has been reclassified alongside its ultimate parent company as a Former Public Corporation.Lloyds Bank BBSA Lloyds Bank BBSA is a subsidiary of Lloyds Banking Group (LBG) plc - which has been reclassified to the private financial corporations sector from March 2014. Lloyds Bank BBSA has been reclassified alongside its ultimate parent company as a Former Public Corporation..Lloyds Bank plc (formerly Lloyds TSB Bank plc)Lloyds TSB Bank plc changed its name to Lloyds Bank plc in September 2013 when Lloyds Banking Group (LBG) plc split the Lloyds TSB brand into 'Lloyds Bank' and 'TSB Bank' ahead of a proposed Initial Public Offering of TSB Bank. Lloyds Bank Plc is currently a subsidiary of Lloyds Banking Group which has been reclassified to the private financial corporations sector from March 2014. Lloyds TSB Bank plc has been reclassified alongside its ultimate parent company as a Former Public Corporation.MLloyds Bank Private Banking Limited (formerly Lloyds TSB Private Banking Ltd)Lloyds Bank Private Banking Limited ch< anged its name from Lloyds TSB Private Banking Ltd in September 2013 when Lloyds Banking Group split the Lloyds TSB brand into 'Lloyds Bank' and 'TSB Bank' ahead of a proposed Initial Public Offering. Lloyds TSB Private Banking remains part of the Lloyds Banking Group which has been reclassified to the private financial corporations sector from March 2014. Lloyds Bank Private Banking Limited has been reclassified alongside its ultimate parent company as a Former Public Corporation./TSB Bank Plc (formerly Lloyds TSB Scotland Plc)TSB Bank Plc changed its name from Lloyds TSB Scotland Plc in September 2013 when Lloyds Banking Group split into Lloyds Bank and TSB Bank ahead of a proposed Initial Public Offering of TSB. TSB Bank Plc is a subsidiary of Lloyds Banking Group which has been reclassified to the private financial corporations sector from March 2014. TSB Bank Plc has been reclassified alongside its ultimate parent company as a Former Public Corporation.Scottish Widows Bank plc is a subsidiary of Lloyds Banking Group - which has been reclassified to the private financial corporations sector from March 2014. Scottish Widows Bank plc has been reclassified alongside its ultimate parent company as a Former Public Corporation.Universal CreditD.623 Social Assistance Benefit in Cash under the European System of Accounts 10 (ESA 10) / D.624 under the European System of Accounts 1995 (ESA 95)1Universal Credit went live in October 2013 and began replacing a number of current existing benefits and tax credits to simplify the United Kingdom benefits system. Universal Credit requires claimants to sign a 'claimant commitment', but does not require prior formal participation through the payment of contributions. The scheme meets the definition of a D.623 Social Assistance Benefit in Cash under the latest legislation - the European System of Accounts 2010 (ESA 10). As such, Universal Credit will be treated as D.623 Social Assistance Benefit in Cash.Scottish GovernmentCentral Government - S.1311The Scottish Government informed the Office for National Statistics (ONS) that the name on the Public Sector Classification Guide (PSCG) should be changed from Bord Gaidhlig na h Alba (recorded in the PSCG as 'Gaelic Development Agency'). This has been amended.FCivil Aviation Authority International Limited (CAA International Ltd)*Public Non-Financial Corporation - S.110015In October 2013 it was announced that CAA international Ltd was to be recorded as a Central Government body from November 2000. This was an erroneous announcement - the classification decision made was that CAA International Ltd is a Public Non-Financial Corporation from November 2000. This has been amended.The Scottish Government informed the Office for National Statistics (ONS) that the name on the Public Sector Classification Guide (PSCG) should be changed from 'Commission for Ethical Standards in Public Life in Scotland'. This has been amended.The Scottish Government informed the Office for National Statistics (ONS) that the name on the Public Sector Classification Guide (PSCG) should be changed from 'Creative Scotland Ltd'. This has been amended.The Scottish Government informed the Office for National Statistics (ONS) that the name on the Public Sector Classification Guide (PSCG) should be changed from 'Highlands and Islands Airports'. This has been amended.The Scottish Government informed the Office for National Statistics (ONS) that the name on the Public Sector Classification Guide (PSCG) should be changed from 'National Museum of Scotland'. This has been amended.NHS 24 The Scottish Government informed the Office for National Statistics (ONS) that the name on the Public Sector Classification Guide (PSCG) should be changed from 'National Health Service 24 (Scotland)'. This has been amended.5Scotland s Commissioner for Children and Young PeopleThe Scottish Government informed the Office for National Statistics (ONS) that the name on the Public Sector Classification Guide (PSCG) should be changed from 'Commissioner for Children and Young People in Scotland '. This has been amended.The Scottish Government informed the Office for National Statistics (ONS) that the name on the Public Sector Classification Guide (PSCG) should be changed from 'British Waterways Board (BWB) Trading as Scottish Canals'. This has been amended.+Scottish Children s Reporter AdministrationThe Scottish Government informed the Office for National Statistics (ONS) that the name on the Public Sector Classification Guide (PSCG) should be changed from 'Scottish Childrens Reporter Administration'. This has been amended.HThe Expert Group on Vitamins and Minerals was established in 1998 to evaluate the safety of vitamins and minerals essential to health as well as those currently available as food supplements or those used in fortified foods. The body was abolished in 2003 and will be recorded as a Former Central Government body from that date.The Gene Therapy Advisory Committee (GTAC) was the UK national Research Ethics Committee (REC) for gene therapy clinical research according to regulation 14(5) of The Medicines for Human Use (Clinical Trials) Regulations 2004. GTAC was abolished in 2012 and will consequently be reclassified on the Public Sector Classification Guide from a Central Government to a Former Central Government body from that date. PFC (S.12401)First Rate Exchange Services Limited is a company which operates in the UK through the Post Office to provide an 'in house' foreign exchange facility. It has been providing Foreign Exchange services since 1994 but became a joint venture between Post Office Limited and First Rate Enterprises in 2002. The 2009 Articles of Association show that Post Office Limited and First Rate Enterprises each hold half of the ordinary shares (1,000 each) and the same voting rights. As the company is a joint venture between a public sector body in the UK, and another outside the UK (i.e. Bank of Ireland, classified to the 'Rest of the World'), First Rate Exchange Services Limited will be treated as a public sector body. Furthermore, as First Rate Exchange Services Limited is a market producer with its principle activities relating to financial intermediation, it will be classified as a Public Corporation and more specifically, in the Financial Corporation sub-sector as a Financial Auxiliary (S.12401).First Rate Exchange Services Holdings Limited is a 50% owned subsidiary of Post Office Limited and an equal joint venture with First Rate Enterprises - which is owned by Bank of Ireland. First Rate Exchange Services Holdings Limited is the holding company for First Rate Exchange Services Limited (classified above). This company exists purely to hold shares in its subsidiary company, and will be classified as a Public Financial Corporation in line with its subsidiary and specifically in the Financial Auxiliaries sub-sector. CG (S.1311)Postal Services Holding Company Limited was incorporated in September 2000 under the name Expandreserve Public Limited Company and most recently changed its name from Royal Mail Holdings Plc in September 2013. The body is wholly owned by the Secretary of State for Business, Innovation and Skills and exists to hold and manage the UK Government's shares in Royal Mail Plc and Post Office Limited. Postal Services Holding Company Plc will be classified as a Central Government body."Royal Mail Plc. (and subsidiaries) Former PCRoyal Mail Plc was incorporated in September 2013 in advance of a planned sale of shares in the postal delivery business. Royal Mail Plc was floated on the UK stock market in October 2013 and as a result, the UK Government reduced their shareholding (held through Postal Services Holding Company Plc.) from 100% to 30%. 60% of the company was sold on the London S< tock Exchange and a further 10% of shares were given to eligible Royal Mail employees. Consequently, Royal Mail Plc and its subsidiaries (including Royal Mail Group Ltd.) move from the Public Sector to the Private Sector and are classified as Private Non-Financial Corporations from October 2013. Former CGIn November 2013 the Office for National Statistics were notified by the Scottish Government regarding a number of entries on the guide which are now defunct. One of these bodies, the Health Appointments Advisory Committee, will be recorded as a Former Central Government body.In November 2013 the Office for National Statistics were notified by the Scottish Government regarding a number of entries on the guide which are now defunct. One of these bodies, the Hill Farming Advisory Committee for Scotland, will be recorded as a Former Central Government body.4Horserace betting Levy Appeals Tribunal for Scotland#In November 2013 the Office for National Statistics were notified by the Scottish Government regarding a number of entries on the guide which are now defunct. One of these bodies, the Horserace betting Levy Appeals Tribunal for Scotland, will be recorded as a Former Central Government body.In November 2013 the Office for National Statistics were notified by the Scottish Government regarding a number of entries on the guide which are now defunct. One of these bodies, the Pensions Appeal Tribunal for Scotland, will be recorded as a Former Central Government body.RemovedFollowing the incorporation of Royal Mail Plc in September 2013 and given it is the parent company of Royal Mail Group Ltd and its subsidiaries, all previous entries on the Public Sector Classification Guide relating to Royal Mail will be classified under Royal Mail Plc.Royal Mail Investments LimitedRoyal Mail (s C)Royal Mail US Inc (USA) - (s C)In November 2013 the Office for National Statistics were notified by the Scottish Government regarding a number of entries on the guide which are now defunct. One of these bodies, the Scottish Advisory Committee on Drug Misuse, will be recorded as a Former Central Government body.#In November 2013 the Office for National Statistics were notified by the Scottish Government regarding a number of entries on the guide which are now defunct. One of these bodies, the Scottish Advisory Committee on the Medical Workforce, will be recorded as a Former Central Government body.In November 2013 the Office for National Statistics were notified by the Scottish Government regarding a number of entries on the guide which are now defunct. One of these bodies, the Scottish Crop Research Institute, will be recorded as a Former Central Government body. In November 2013 the Office for National Statistics were notified by the Scottish Government regarding a number of entries on the guide which are now defunct. One of these bodies, the Scottish Homes Residuary Body, will be recorded as a Former Central Government body.In November 2013 the Office for National Statistics were notified by the Scottish Government regarding a number of entries on the guide which are now defunct. One of these bodies, the Scottish Hospital Endowments Research Trust, will be recorded as a Former Central Government body.SIn November 2013 the Office for National Statistics were notified by the Scottish Government regarding a number of entries on the guide which are now defunct. One of these bodies, the Scottish Standing Committee for the Calculation of Residual Values of Fertilisers and Feeding stuffs, will be recorded as a Former Central Government body.In November 2013 the Office for National Statistics were notified by the Scottish Government regarding a number of entries on the guide which are now defunct. One of these bodies, the Scottish Valuation and Rating Council, will be recorded as a Former Central Government body.;Transfer of shares in Royal Mail Plc. to eligible employeesD.9 Capital Transfer uIn October 2013 the UK Government reduced their shareholding in Royal Mail plc. (held through Postal Services Holding Company plc.) from 100% to 30%. At this time a 10% stake was transferred to eligible Royal Mail employees (to be held in trust for 3 years). The transfer of these shares is classified as a D.9 Capital Transfer from the Government to the household sector. CG - S.1311ASSI was incorporated in November 2000 (known as Civil Aviation Authority Services Ltd until January 2003) as the body through which the CAA ensures the UK meets its international obligations on aviation safety oversight in the UK's Overseas Territories, such as the Falkland Islands and the British Virgin Islands. Prior to the Civil Aviation Act 2012, the CAA's board were all appointed by the Secretary of State for Transport. Following the introduction of the Act, the Secretary of State for Transport appoints the Chair, Chief Executive and the non-executive directors of the board, with the Chief Executive then appointing the executive members of the board with the approval of the Chair and at least one other non-executive member. Therefore, the CAA is clearly part of the public sector. The majority of the body's income comes from grants from the Department for Transport (DfT), and as such, the body is non-market. ASSI will therefore be added to the guide as a Central Government body from its creation in 2000.CAA International Ltd (known as Civil Aviation Authority Facilities Ltd until January 2007) was incorporated in November 2000 offering training, examination services and technical support in over 140 countries. Prior to the Civil Aviation Act 2012, the CAA's board were all appointed by the Secretary of State for Transport. Following the introduction of the Act, the Secretary of State for Transport appoints the Chair, Chief Executive and the non-executive directors of the board, with the Chief Executive then appointing the executive members of the board with the approval of the Chair and at least one other non-executive member. Therefore, the CAA is clearly part of the public sector. The majority of the body's income seems to be from sales and therefore the body is market. !Competition and Markets Authority3Department of Business, Innovation and Skills (BIS)rThe CMA is an independent non-ministerial government department established on 1 October 2013 by Section 25(1) of the Enterprise and Regulatory Reform Act 2013. It is planned to replace two existing bodies; the Competition Commission and the Office of Fair Trading, but at present these bodies will remain classified as Central Government on the Public Sector Classification Guide (PSCG), pending a review in April 2014 to see whether the secondary, abolishing legislation has been implemented. The CMA will operate in a shadow form from October 2013 to March 2014 before becoming fully operational in April 2014. The board is appointed by the Secretary of State for Business, Innovation and Skills, making it a public sector body. Like its predecessor bodies, it is non-market body and as such, the Competition and Markets Authority will be classified as a Central Government body.Groceries Code AdjudicatorsThe Groceries Code Adjudicator is a corporation sole, established under Section 1 of the Groceries Code Adjudicator Act 2013, which came into force on 25th June 2013. The body was set up to enforce the 'Groceries Code of Practice' and protect suppliers from mistreatment by larger supermarkets and retailers. The body is funded by levies from supermarkets, which are not treated as sales for the purpose of the market test, with the Adjudicator appointed by the Secretary of State for Business, Innovation and Skills. As a public, non-market body, the Groceries Code Adjudicator will be classified as a Central Government body.Home Office (HO) The National Crime Agency (NCA) is a crime-fighting law enforcement agency responsible for leading the UK s fight to cut serious and organised crime, which became fully operational on 7th < October 2013. The NCA is an Non-Ministerial Department sponsored by the Home Office, established under Section 1 of the Crime and Courts Act 2013. The body is likely to be majority funded by grant income and as such, will be treated as a non-market body. As a public, non-market body, the NCA is classified as a Central Government body.)Northern Ireland Food Advisory Committee FThe Northern Ireland Food Advisory Committee is an advisory Non-Departmental Public Body (NDPB) of the Northern Ireland Food Standards Agency, which is not itself an institutional unit. The Northern Ireland Food Standards Agency is classified on the Public Sector Classification Guide (PSCG) within the 'Food Standards Agency' classification. Despite the Northern Ireland Food Advisory Committee not being an institutional unit, in line with Office for National Statistics (ONS) treatment of NDPB's, the body will be added to the PSCG as a Central Government body for completeness. ?Agricultural Dwelling House Advisory Committees (ADHAC) (Wales)Agricultural Dwelling House Advisory Committees (ADHAC) existed to protect the rights of farm and forestry workers, and their families. The Welsh Government had powers over the Agricultural Dwelling House Advisory Committee in Wales, but under The Agricultural Wages Committee (Wales) Order 2007, regional committees were abolished to be replaced by a singular committee. However, due to a lack of demand this singular committee has not been made operational.`The Agricultural Wages Board for England and Wales (AWBEW) was a DEFRA arm's length body responsible for setting the minimum rates of pay and other terms and conditions of employment for agricultural workers. The Agricultural Wages Board for England and Wales was abolished by Section 72 (1) of the Enterprise and Regulatory Reform Act 2013. This was brought into force on 25 June 2013 under secondary legislation, the Enterprise and Regulatory Reform Act 2013 (Commencement No. 1, Transitional Provisions and Savings) Order 2013, and will be reclassified as a Former Central Government body from that date.%Agricultural Wages Committees (Wales)hAgricultural Wages Committees (AWC's) were originally established under the Agricultural Wages Act 1998. The Welsh Government has powers over the Agricultural Wages Committee in Wales, however, the Agricultural Wages Committee (Wales) Order 2007 led to the abolishment of the regional committees which were to be replaced a singular committee. Due to a lack of demand this singular committee has not been made operational. Agricultural Wages Committees in England are due to be abolished following completion of the Enterprise and Regulatory Reform Act, but at present they remain in place for a transitional period.&British Railways Board (Residuary) LtdThe British Railways Board Residuary (BRBR) was created in 2001 as a limited company owned wholly by DfT to manage the majority of the remaining property, rights and liabilities of the British Railways Board. Between 15 May 2012 and 25 June 2012 the DfT carried out a consultation on the abolition of the British Railways Board (Residuary) Ltd and the transfer of its functions, properties, rights and liabilities in furtherance of the provisions of the Public Bodies Act 2011. The BRBR was abolished using powers of The Public Bodies Act 2011 (The Act). The BRBR will therefore be reclassified as a Former Public Corporation from September 2013, the date at which the abolishing legislation - the Public Bodies (Abolition of BRBR (Residuary) Limited) Order 2013 - came into force.)Civil Service Annuities Assurance SocietyThe Civil Service Annuities Assurance Society was listed on the Public Sector Classification Guide (PSCG) as a Public Financial Corporation and specifically, under Insurance Corporations and Pension Funds. The Financial Services Authority website states that the body has been defunct since May 2003 and as a result, it will be reclassified as a Former Public Corporation from that date.'Public Lending Right Advisory Committee The Public Lending Right Advisory Committee was an advisory committee to the Registrar and Government on Public Lending Right matters. It was recorded on the Public Sector Classification Guide (PSCG) as a Central Government body. The body has ceased to exist since 2009 when it was replaced by a management board. Following the abolishment of The Registrar on Public Lending and the consequent transfer of functions to the British Library, the British Library intends to form another advisory committee on Public Lending Right related matters.%The Registrar of Public Lending RightyThe Registrar of Public Lending Right was established by the Public Lending Right Act 1979 which gave British authors a legal right to receive payment for the free lending of their books by public libraries. Secondary legislation has been passed to abolish the Registrar of Public Lending Right and transfer all functions to the British Library Board under the Public Bodies Act. The abolishing legislation, the Public Bodies (Abolition of the Registrar of Public Lending Right) Order 2013, was effective from 1 October 2013. The Registrar of Public Lending Right will be recorded as a Former Central Government body from that date.+National Policing Improvement Agency (NPIA)The NPIA was formed in 2007 under the Police and Justice Act 2006 as a Non-Departmental Public Body (NDPB), sponsored and funded by the Home Office (HO). It is 'police-owned' and 'police-led'; with representation on the National Policing Board and an executive leadership drawn from the police service. Many of the functions of the NPIA were previously moved to the College of Policing on 1 December 2012, with the remaining functions moving to the National Crime Agency (NCA) which was created on 7th October 2013. The NPIA is abolished under Section 15 of the Crime and Courts Act 2013, which came into effect on 7th October 2013. The NPIA will be recorded as a Former Central Government body from that date.The Serious Organised Crime Agency (SOCA) formally came into being on 1 April 2006 as an Executive Non-Departmental Public Body (NDPB) of the Home Office (HO) as a consequence of the Serious Organised Crime and Police Act 2005. Under the Crime and Courts Act 2013, SOCA has now been abolished, effective 7th October 2013 - the date at which the abolishing legislation, The Crime and Courts Act 2013 (Commencement No. 2 and Saving Provision) Order 2013, came into force.Carrier bag charges (Ireland)D.21 Tax on ProductsrOn 15 January 2013, Northern Ireland passed regulations for a 5 pence charge on all single-use carrier bags. This was implemented on 8 April 2013. The relevant legislation, 'The Single Use Carrier Bag Charge Regulations (Northern Ireland)' 2013 and 'The Single Use Carrier Bag Charge Act (Northern Ireland)' 2013, came into effect on 8 April 2013. Payments from the retailers to Government will be treated as D.21. Tax on products. A similar scheme exists in Wales, but as the retailers are not required to pay money to Government and are simply encouraged to pay any funds towards charitable causes, no flow will be recorded.!Groceries Code Adjudicator leviesD.29 Other Taxes on ProductionThe Groceries Code Adjudicator was set up to enforce the 'Groceries Code of Practice' and protect suppliers from mistreatment by larger supermarkets and retailers. The body is funded by levies from supermarkets and grants from the Secretary of State for Business, Innovation and Skills. The levies are compulsory and paid from large supermarkets to Government, and therefore will be classified as D.29 Other Taxes on Production, in line with historic Office for National Statistics (ONS) treatment of regulatory fees.DeletedThe Secretary of State's Advisory Panel of Economic Consultants was an Advisory Non-Departmental Public Body (NDPB) of the Scottish Government. As a result of the body being inactive, it has been removed from the Public Sector Classification Guide.CSecretary of State's Advisory Panel on Scotland's Travelling People Secretary of State's Advisory Panel on Scotland's Travelling People was a short-life working gro< up of the Scottish Government that operated in 3 year terms from 1971-1999. As the body is no longer active, it has been removed from the Public Sector Classification Guide.Welsh Assembly Government (WAG)CG,Careers Wales Dewis Gyrfa Ltd - subsidiariesWAGHer Majesty's (HM) Passport Service is the new name of the Identity and Passport Service (IPS). The body will be added to the guide as a CG body from May 2013.Legal Aid Agency (LAA)@On 28th February 2013, Manchester Airport Holdings Ltd became the holding company of the Manchester Airport Group Plc with control divided between Manchester City Council and a private sector partner. Under current ESA 95 rules and ONS guidance on the treatment of Joint Ventures (JV's), the holding company is classified within the private sector. Subsequently, the Manchester Airport Group Plc and all its subsidiaries, some of which were not previously listed in the Public Sector Classification Guide, ceased to be classified within the public sector from February 2013. PrNFCIn February 2013 Manchester Airport Holdings Ltd became the holding company of the Manchester Airport Group plc. Control of the holding company is split between Manchester City Council and a private sector partner, under current ESA 95 rules and ONS guidance on Joint Ventures, Manchester Airport Holdings Ltd and all companies it controls are classified as private sector bodies, until the implementation of ESA 10, which contains more detailed guidance on Joint Ventures and their treatment. Under ESA 10 rules, assuming there are no subsequent changes to the governance arrangements of the company, or changes to the guidance on Joint Ventures, Manchester Airport Holdings Ltd will have to be partitioned into a public sector "half" and a private sector "half", reflecting the shared control over the company. This will be reflected in a subsequent classification decision and announcement in 2014, prior to the implementation of ESA 10 in September 2014.PC Bainsdown Ltd%Bournemouth International Airport Ltd'East Midlands International Airport LtdRingway Handling Services Ltd$Humberside International Airport Ltd!Northern Ireland (NI) Police Fund<Northern Ireland Assembly (NIA): Department of Justice (DoJ)In December 2012 the Northern Ireland Assembly (NIA) Department of Funding and Personnel informed the ONS that the Northern Ireland (NI) Police Fund is an Executive, Non-Departmental Public Body (NDPB).Airport Advertising Ltd,Airport Advertising Ltd is one of a number of dormant subsidiaries of Manchester Airport Group, which have not traded for several years. It will therefore be reclassified as a Former PC body from February 2013 (the point at which the rest of the group was reclassified outside of the public sector)."Airport Management Consultants LtdCompanies House records show that Airport Management Consultants Ltd was dissolved in July 2006. It will be reclassified as a Former PC body from July 2006.Airport Petroleum Ltd*Airport Petroleum Ltd is one of a number of dormant subsidiaries of Manchester Airport Group, which have not traded for several years. It will therefore be reclassified as a Former PC body from February 2013 (the point at which the rest of the group was reclassified outside of the public sector).Airport Trading LtdIdentity and Passport Service Former - CGThe Identity and Passport Service (IPS) was created in 2006 by the merger of the UK Passport Service and the Home Office Identity Cards Programme. The name of the IPS was changed to the Her Majesty's (HM) Passport Service on 13 May 2013, to reflect the fact that the organisation is no longer responsible for government policy on identity. The IPS will be reclassified on the PSCG from a CG to a Former CG body.^The Legal Services Commission (LSC) was an Executive Non-Departmental Public Body (NDPB) of the Ministry of Justice (MoJ) which ran the legal aid scheme in England and Wales, working in partnership to provide information, advice and legal representation to those in need. The LSC was abolished under Section 38 of Legal Aid, Sentencing and Punishment Offenders Act 2012, with the secondary legislation, The Legal Aid, Sentencing and Punishment of Offenders Act 2012 (Commencement No. 8) Order 2013, coming into force on 1 April 2013. The functions of the LSC were transferred to the Legal Aid Agency (LAA).Manchester Airport Building LtdCompanies House records show that Manchester Airport Building Ltd was dissolved in July 2006. It will be reclassified as a Former PC body from July 2006.*Manchester Airport Employment Services LtdCompanies House records show that Manchester Airport Employment Services Ltd was dissolved in July 2006. It will be reclassified as a Former PC body from July 2006.Manchester Airport Finance LtdCompanies House records show that Manchester Airport Finance Ltd was dissolved in July 2006. It will be reclassified as a Former PC body from July 2006.%Worknorth 11 Ltd is one of a number of dormant subsidiaries of Manchester Airport Group, which have not traded for several years. It will therefore be reclassified as a Former PC body from February 2013 (the point at which the rest of the group was reclassified outside of the public sector).DWorknorth Ltd is one of a number of dormant subsidiaries of Manchester Airport Group, though this company has been dormant for a shorter period than the others. It will therefore be reclassified as a Former PC body from February 2013 (the point at which the rest of the group was reclassified outside of the public sector).CReceipts from the European Union- Emissions Trading Scheme (EU-ETS)D.292008 - ongoing,The EU Emissions Trading System (EU ETS) was launched in 2005 as the world s first international company-level  cap-and trade system for reducing emissions of carbon dioxide (CO2) cost-effectively. The classification of the EU-ETS scheme was a long running, international issue, with numerous discussions on how the scheme should be treated, whether it resulted in the creation of assets, how to record any income EU Government's received from the scheme, and when they should be recorded. Eurostat added specific guidance in a new chapter of the Manual on Government Deficit and Debt in the 2013 edition. Under this guidance, government receipts from the sale of emissions permits are recorded as D.29 taxes on production, but not recorded at the time of the sale, but at the time the permits are surrendered. East Kent Housing "Shropshire Towns and Rural HousinghShropshire Towns and Rural Housing is an Arms Length Management Organisation (ALMO) that took responsibility for the management of all 4,200 Shropshire Council owned homes in the Oswestry and Bridgnorth areas in April 2013. In line with the classification of other ALMOs, Shropshire Towns and Rural Housing is classified as a Public Non-Financial Corporation. 2The National Association of Citizens Advice BureauBolton at Home Ltd was an Arms Length Management Organisations (ALMO) that was responsible for the management of Council homes belonging to Bolton Metropolitan Borough Council. In March 2011, following a ballot of tenants, ownership of the homes was formally transferred to the company and the Council's control over the company was removed, converting it into a stand alone Housing Associ< ation. (This process is called Large Scale Voluntary Transfer or LSVT - see http://www.homesandcommunities.co.uk/ourwork/existing-stock for more information). Bolton at Home Ltd has therefore been reclassified from a public non-financial corporation to a private non-financial corporation from March 2011, and will be reclassified on the Public Sector Classification Guide as a Former Public Corporation.First Choice Homes OldhamnFirst Choice Homes Oldham was an ALMO that was responsible for the management of Council homes belonging to Oldham Metropolitan Borough Council. In February 2011, following a ballot of tenants, ownership of the homes was formally transferred to the company and the Council's control over the company was removed, converting it into a stand alone Housing Association. First Choice Homes Oldham has therefore been reclassified from a public non-financial corporation to a private non-financial corporation from February 2011, and will be reclassified on the Public Sector Classification Guide as a Former Public Corporation.Golden Gates Housing TrustgGolden Gates Housing Trust was an ALMO that was responsible for the management of Council homes belonging to Warrington Borough Council. In November 2011, following a ballot of tenants, ownership of the homes was formally transferred to the company and the Council's control over the company was removed, converting it into a stand alone Housing Association. Golden Gates Housing Trust has therefore been reclassified from a public non-financial corporation to a private non-financial corporation from November 2011, and will be reclassified on the Public Sector Classification Guide as a Former Public Corporation.Rochdale Boroughwide HomesnRochdale Boroughwide Homes was an ALMO that was responsible for the management of Council homes belonging to Rochdale Metropolitan Borough Council. In March 2012, following a ballot of tenants, ownership of the homes was formally transferred to the company and the Council's control over the company was removed, converting it into a stand alone Housing Association. Rochdale Boroughwide Homes has therefore been reclassified from a public non-financial corporation to a private non-financial corporation from March 2012, and will be reclassified on the Public Sector Classification Guide as a Former Public Corporation. South Lakes HousingYSouth Lakes Housing was an ALMO that was responsible for the management of Council homes belonging to South Lakeland District Council. In March 2012, following a ballot of tenants, ownership of the homes was formally transferred to the company and the Council's control over the company was removed, converting it into a stand alone Housing Association. South Lakes Housing has therefore been reclassified from a public non-financial corporation to a private non-financial corporation from March 2012, and will be reclassified on the Public Sector Classification Guide as a Former Public Corporation. Tristar Homes Stockton-on-Tees Borough CouncilTTristar Homes was an ALMO that was responsible for the management of Council homes belonging to Stockton-on-Tees Borough Council. In December 2010, following a ballot of tenants, ownership of the homes was formally transferred to the company and the Council's control over the company was removed, converting it into a stand alone Housing Association. Tristar Homes has therefore been reclassified from a public non-financial corporation to a private non-financial corporation from December 2010, and will be reclassified on the Public Sector Classification Guide as a Former Public Corporation. 2010 Rotherham Ltd was an ALMO that was responsible for the management of Council homes belonging to Rotherham Metropolitan Borough Council. In 2010/11, following consultation with tenants, the Council opted to bring the management of Council Housing back under the direct control of the Council. 2010 Rotherham Ltd ceased trading on 1 July 2011 and will be reclassified as a Former Public Corporation from that date.Charnwood Neighbourhood HousingCharnwood Neighbourhood Housing was an ALMO that was responsible for the management of Council homes belonging to Charnwood Borough Council. In 2012, following a review of the provision of housing services, the Council's Cabinet approved the option to bring back the housing back within the Councils direct control. Charnwood Neighbourhood Housing creased trading on 1 November 2012 and will be reclassified as a Former Public Corporation from that date. Ealing HomesLondon Borough of Ealing BEaling Homes was an ALMO that was responsible for the management of Council homes belonging to the London Borough of Ealing. Housing Management was transferred back to the direct management of the council and it ceased trading 1 April 2011. Ealing Homes will be reclassified as a Former Public Corporation from that date.(London Borough of Hammersmith and FulhamYH&F Homes Ltd was an ALMO that was responsible for the management of Council homes belonging to the London Borough of Hammersmith and Fulham. H&F Homes Ltd ceased trading on 1 April 2011 as the responsibility for housing management was returned to the Council. H&F Homes Ltd will be reclassified as a Former Public Corporation from 1 April 2011.High Peak Community HousingHigh Peak Community Housing was an ALMO that was responsible for the management of Council homes belonging to High Peak Borough Council. In 2012 the decision was taken by the Council to bring housing services back in house. This took place on 30 April 2013 and High Peak Community Housing creased trading on 1 May 2013 and will be reclassified as a Former Public Corporation from that date.Homes for IslingtonHomes for Islington was an ALMO that was responsible for the management of Council homes belonging to the London Borough of Islington. Housing management was returned to the Council with effect from 1 April 2012. the company also transferred its trade assets and liabilities to its parent company on 1 April 2012 and ceased trading from this date. Homes for Islington will be reclassified as a Former Public Corporation from this date.Homes in HaveringSHomes in Havering was an ALMO that was responsible for the management of Council homes belonging to the London Borough of Havering. Following a consultation, it was announced in February 2012 that the majority of residents voted for the functions of Homes in Havering to be returned to the London Borough of Havering. On 21 March 2012, the Cabinet of the Council of the London Borough of Havering decided to reintegrate the functions into the London Borough of Havering. Homes in Havering ceased trading on 1 October 2012, and will be reclassified as a Former Public Corporation from that date.1Newham Homes Ltd was an ALMO that was responsible for the management of Council homes belonging to London Borough of Newham. Housing management functions were returned to the Council on 1 April 2011 and Newham Homes ceased trading and it will be reclassified as a Former Public Corporation from this date.Sandwell Homes%Sandwell Metropolitan Borough CouncilKSandwell Homes was an ALMO that was responsible for the management of Council homes belonging to Sandwell Metropolitan Borough Council. Housing management was transferred back to the Council and Sandwell Homes ceased trading on 1 January 2013. Sandwell Homes will be reclassified as a Former Public Corporation from 1 January 2013.Sheffield HomesSheffield Homes was an ALMO that was responsible for the management of Council homes belonging to Sheffield City Council. A ballot of tenants in February 2012 favoured the return of the housing management to Sheffield Council and in March 2012 a formal decision was taken to bring housing services back to the Council on 31 March 2013. Sheffield Homes ceased trading on 1 April 2013 and will be reclassified as a Former Public Corporation.St. Georges Community HousingBasildon Borough Council Stevenage HomesStevenage Homes was an ALMO that was responsible for the management of Council homes belonging to Stevenage Borough Council. In 2010/11, following consultation with tenants, the< Council opted to bring the management of Council Housing back under the direct control of the Council. Stevenage Homes ceased trading on 1 December 2011 and will be reclassified as a Former Public Corporation from this date. $Bank of England Funding for Lending Securities Lending+Bank of England Funding for Lending - Fee's D.41 InterestaBoth the Bank of England and participating banks and building societies pay fees to borrow the Treasury Bills. Both the fees paid to the Bank of England by banks participating in the Funding for Lending scheme and the payments by the Bank of England to the Debt Management Office (DMO), following advice from Eurostat, will be recorded as D.41 Interest.Previously called the Financial Services Authority (FSA), the FSA's roles were reduced significantly in April 2013, with a number of its regulatory functions being moved to a new body, the Prudential Regulatory Authority. The remaining, slimmed down body has been renamed the Financial Conduct Authority and is now mainly responsible for overseeing the interests of customers. As a central supervisory body of financial intermediaries and financial markets, in line with specific guidance in ESA 95, it is classified as a Public Financial Auxiliary in the Financial Corporations sector, rather than within General Government. The Financial Conduct Authority and the Prudential Regulation Authority (see below) are both funded through industry levies. These levies, previously levied by the FSA, have historically been regarded as the sale of services by the FSA to the financial services industry. However discussions are currently taking place internationally between Eurostat and National Statistical Institutes on whether these compulsory charges should be viewed as taxes and rerouted via the government sector. Once these discussions have concluded we will classify these levies.One of two successor bodies to the Financial Services Authority (FSA), the Prudential Regulation Authority was established on 1 April 2013 It is a subsidiary company of the Bank of England, and is responsible for the prudential regulation and supervision of banks, building societies, credit unions, insurers and major investment firms. The PRA s role is defined in terms of two statutory objectives to promote the safety and soundness of these firms and, specifically for insurers, to contribute to the securing of an appropriate degree of protection for policyholders. As a central supervisory body of financial intermediaries and financial markets, that can be identified separately to the Bank of England, in line with specific guidance in ESA 95, it is classified as a Public Financial Auxiliary in the Financial Corporations sector, rather than within General Government or within the Central Bank sub-sector. The Prudential Regulation Authority and the Financial Conduct Authority are both funded through industry levies. These levies, previously levied by the FSA, have historically been regarded as the sale of services by the FSA to the financial services industry. However discussions are currently taking place internationally between Eurostat and National Statistical Institutes on whether these compulsory charges should be viewed as taxes and rerouted via the government sector. Once these discussions have concluded we will classify these levies. PC - S.11001mCardiff International Airport was purchased by the Welsh Assembly Government in March 2013. The airport will continue to be run as a commercial airport, and will cover the majority of its costs of production from commercial airport operations. Consequently Cardiff International Airport Ltd will be classified as a Public Non-Financial Corporation, from March 2013.St. James's Place plc Public FC Private FCFormerly an Executive Agency of the Department of Education, the National College for School Leadership was merged with another Executive Agency, the Teaching Agency, to form a new body called the National College for Teaching and Leadership in April 2013.Formerly an Executive Agency of the Department of Education, the Teaching Agency was merged with another Executive Agency, the National College for School Leadership, to form a new body called the National College for Teaching and Leadership in April 2013. NIA:OFMDFM@The Victims and Survivors Service Ltd is a company limited by guarantee (company number NI611922) and an arm s length body of the Northern Ireland Assembly Office of the First Minister and the Deputy First Minister (NIA: OFMDFM) .It provides support and funding to victims and survivors of the troubles in Northern Ireland. It opened on 2 April 2012. It has taken on the functions the functions of the Northern Ireland Memorial Fund (NIMF) which has been abolished, and some of the functions of the Trauma Advisory Panels and the Northern Ireland Community Relat      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklnopqrstuvwxyz{|}~ions Council.Former CG - S.1311The Asset Protection Agency (APA) was set up in summer 2009 and launched in December of that year to operate the Asset Protection Scheme (APS) during the financial crisis (the APS was itself established to during the crisis to improve confidence in the banking system and restrict / minimise bank losses and help toward a financial sector recovery). The APA was set up as an executive agency of the HM Treasury, operating at arms length from Ministers. The APA closed on 31 October 2012.British Shipbuilders was a public corporation that owned and managed large parts of the British (but not Northern Irish) shipbuilding industry. It was established by the Aircraft and Shipbuilding Industries Act 1977. Since its creation it has steadily reduced in size, as it has closed or privatised all of its active shipbuilding subsidiaries and the one remaining engine building company. In recent years the company's remaining function has been to act as the vehicle through which the long term industrial disease liabilities are managed, dependent on the financial backing of the Department for Business, Innovation & Skills (BIS). It was abolished under The Public Bodies (Abolition of British Shipbuilders) Order 2013, which came into effect on 22nd March 2013, < with the remaining property, right and liabilities transferring to the Secretary of State for Business, Innovation and Skills. FThe Countryside Council for Wales was established by the Environment Protection Act 1990 to promote conservation of the natural environment in Wales. It was abolished on 1 April 2013 under the Natural Resources Body for Wales (Functions) Order 2013, and its functions have been taken on by Natural Resources Wales (see above).DOA LtdrThe Advisory Group on Military Medicine was created in August 2008 as an Advisory Non-Departmental Public Body (NDPB) of the Ministry of Defence (MoD) to provide specialist advice on the medical aspects of defence against chemical, biological and radiological threats. The body will be added to the Public Sector Classification Guide (PSCG) as a Central Government body.In March 2012, the Health and Social Care Act received Royal Assent and made large changes to the National Health Service (NHS) in England. Under the Act, a number of new bodies, including Healthwatch England, were created. Healthwatch England is broadly similar to an Advisory Non-Departmental Public Body (NDPB) and as such, will be added to the Public Sector Classification Guide (PSCG) as a Central Government body.The Nuclear Research Advisory Council is an Advisory Non-Departmental Public Body (NDPB) of the Ministry of Defence (MoD) that reviews the Atomic Weapons Establishment's nuclear warhead research and techniques and checks that the facilities needed to develop and maintain a UK nuclear weapon capability are available. The body was created in 2002 and will be added to the Public Sector Classification Guide (PSCG) as a Central Government body.1Police Rehabilitation and Retraining Trust (PRRT)The Police Rehabilitation and Retraining Trust (PRRT) is a non-profit making Arms Length Body of the Northern Ireland Assembly: Department of Justice (NIA:DoJ), which supports retired and retiring police officers after they have been in service. The company was created as a private company limited by guarantee, and first opened in 1999. The PRRT is controlled and majority funded by the NIA:DoJ. As a public, non-market body, will be added to the Public Sector Classification Guide (PSCG) as a Central Government body.WThe Public Service Commission was established in March 2006 by the Secretary of State for Northern Ireland as an Advisory Non-Departmental Public body (NDPB) to make recommendations to Government on principles and steps to safeguard the interests of staff to ensure their smooth transfer to new organisations established as a consequence of Government decisions on the Review of Public Administration, taking into account statutory obligations. As with other Advisory NDPB's, the Public Service Commission will be listed on the Public Sector Classification Guide (PSCG) as a Central Government body.The Science Advisory Committee on the Medical Implications of Less Lethal Weapons is an Advisory Non-Departmental Public Body (NDPB) of the Ministry of Defence that advises the government on the biophysical, biomechanical, pathological and clinical aspects of generic classes of Less Lethal Weapons, including medical implications and potential injuries. The body was created in July 2009 and will be added to the Public Sector Classification Guide (PSCG) as a Central Government body.Film London LtdNPISHFilm London was established in March 2003 as a company limited by guarantee. It is the capital's public agency for feature film, television, commercials and other interactive content, including games and is supported by the UK Film Council and the London Development Agency, also receiving significant support from Arts Council England London, the Mayor of London and Skillset. There seem to be no indicators of public sector control over the general corporate policy of the body inherent in either the Articles of Association, or in the grant funding agreement with the Greater London Authority (GLA), meaning that Film London is in the private sector. As a private, non-market body, Film London will be classified in the NPISH sector.)Local Healthwatch Organisations (En bloc)=In March 2012, the Health and Social Care Act received Royal Assent and made large changes to the National Health Service (NHS) in England. Under the Act, a number of bodies, including Local Healthwatch Organisations, were created. Local Healthwatch Organisations must be a body corporates and also must be a "social enterprise". ONS has looked into the governance of 4 of these bodies and found no indication that there are public controls present in their governance documents. Given what the bodies are set up to do, there is a strong likelihood that these bodies will be majority grant funded. In the absence of strict controls in the governance documents or funding agreements in the 4 bodies checked, Local Healthwatch Organisations will be treated as private, non-market bodies, and classified en bloc to the NPISH sector. London HigherLondon Higher was incorporated in March 2006 and is an  umbrella body representing over 40 publicly funded universities and higher education colleges in London. The body is a company limited by guarantee, making it a not-for-profit institution. London Higher is governed by a board of trustees, the trustees principally reflect the members who are the higher education institutes in London, that are themselves classified in the private sector as NPISH bodies. Two public sector bodies - the Greater London Assembly and Higher Education Funding Council for England (HEFCE) do have observer status, but no ability to control the organisation, hence it has been classified as a private sector body. With regard to funding, London Higher is majority funded by a grant from the Higher Education Funding Council, making it a non-market body. As a private, non-market body, London Higher will be classified in the NPISH sector. MyCSP LtdLUniversity for Industry (UFI) Ltd (renamed as Learndirect Ltd in April 2012)lThe Government created University for Industry (UFI) in 1998, which was given a remit to use new technology to transform the delivery of learning and skills across England, Wales and Northern Ireland. The company (company number 03980770) changed its name to Learndirect Ltd in April 2012. The company has been through a number of governance and ownership changes, and is no longer controlled by the public sector. Consequently, UFI Ltd (renamed as Learndirect Ltd), will be reclassified on the Public Sector Classification Guide as a Former Central Government body, and specifically a private non-financial corporation.The Independent Monitoring Board for Military Corrective Training Centre will be amended on the Public Sector Classification Guide (PSCG) to remove the reference to it being an Advisory Non-Departmental Public Body (NDPB)The Marine and Aviation (War Risks) Fund previously had its sponsoring entity listed as the Ministry of Defence, but this will now be amended to the Department for Transport (DfT).Statistics Advisory Committee In December 2012 the Department for Finance and Personnel (DFP) in Northern Ireland contacted the Office for National Statistics to explain that it was the sponsoring entity for the Statis< tics Advisory Committee. This will be amended in the Public Sector Classification Guide (PSCG).)Veterans Advisory and Pensions CommitteesVeterans Advisory and Pensions Committees will be amended on the Public Sector Classification Guide (PSCG) to note that they are Advisory Non-Departmental Public Bodies (NDPB's) of the Ministry of Defence (MoD).!Booth & Fisher Motor Services LtdSouth Yorkshire PTEBooth & Fisher Motor Services Ltd (company number 00846041) was incorporated in 1965 but has filed dormant company accounts since 1995. The body will be reclassified on the Public Sector Classification Guide (PSCG) as a Former Central Government body.The Defence Vetting Agency was formed in April 1997 as an Executive Agency of the Ministry of Defence (MoD) to bring together the four National Service Vetting (NSV) organisations serving each of the armed services and the MoD. The body ceased to exist in October 2011, with its functions subsumed back into the MoD itself and as a result, will be reclassified on the Public Sector Classification Guide (PSCG) as a Former Central Government body.9The Joint Committee on Vaccination was abolished under Section 283 of the Health and Social Care Act 2012. The Committee was abolished on 1 July 2012 once The Health and Social Care Act 2012 (Commencement No.1 and Transitory Provision) Order 2012 bought the relevant section of the primary legislation into force.!King s College Hospital NHS TrustKing's College Hospital NHS Trust became a foundation Trust in December 2006 - and was renamed to King s College Hospital NHS Foundation Trust. As NHS Foundation Trusts are classified en bloc on Public Sector Classification Guide (PSCG) as Central Government bodies, King s College Hospital NHS Foundation Trust will have its entry deleted and it will be classified en bloc alongside the other NHS Foundation Trusts.]Standing Advisory Committees were initially established in 1949 as bodies to advise the Minister and the (then) Central Health Services Committee on matters relating to services provided under the National Health Service Act 1946, and subsequently re-established in 2006 under Section 250 of the National Health Service Act 2006 to advise the Secretary of State on the services provided under the Act. The Medical Workforce Standing Advisory Committee, which is classified on the Public Sector Classification Guide (PSCG) as a Central Government body, is one of a number of Standing Advisory Committees which have been abolished over time. After finding no indication that the body has existed for many years, the NACC Secretariats judgement was that the body was abolished in 2003 and should be reclassified as a Former Central Government body from that date. The Ministry of Defence Police & Guarding Agency was formed on 1 April 2004 as an Executive Agency of the Ministry of Defence (MoD) by the amalgamation of the MoD Police Agency with the Ministry of Defence Guard Service, with the purpose of providing a coordinated approach to the provision of security to MoD property. The body ceased to exist in April 2012, with its functions subsumed back into the MoD itself. As a result, the body will be reclassified on the Public Sector Classification Guide (PSCG) as a Former Central Government body.Olympic Park Legacy Company Ltd Former LGThe Olympic Park Legacy Company (OPLC) was a not-for-profit organisation responsible for the long-term planning, development, management and maintenance of the Olympic Park and its facilities after the London 2012 Games. The body was classified as a Local Government body, but the long term role of the body has been taken on by a new body, the London Legacy Development Corporation (LLDC), a Mayoral Development Corporation created in March 2012 that is itself classified as a Local Government body. As a result, the OPLC ceased to trade in April 2012, has begun to be wound up and will be reclassified as a Former Local Government body from that date.The People, Pay and Pensions Agency (PPPA) was formed in 2006 as an Executive Agency of the Ministry of Defence (MoD) and replaced the Pay & Personnel Agency - which is not listed in the Public Sector Classification Guide (PSCG) but which had itself been created as a Defence Agency on 1st February 1996. The PPPA ceased to exist in July 2011, with its functions subsumed back into the MoD. As a result, the PPPA will be reclassified on the Public Sector Classification Guide (PSCG) as a Former Central Government body.Service Children s Education (SCE) was formed in 1996 as an Executive Agency of the Ministry of Defence (MoD), dedicated to the education of the children of Her Majesty's Armed Forces, MoD Personnel and sponsored organisations stationed overseas. The SCE ceased to exist in March 2013, with its functions subsumed back into the MoD itself. As a result, the body will be reclassified on the Public Sector Classification Guide (PSCG) as a Former Central Government body.The Service Personnel and Veterans Agency (SPVA) was created on 1 April 2007 as an Executive Agency of the Ministry of Defence (MoD) following the merger of the Armed Forces Personnel Administration Agency and the Veterans Agency. The SPVA ceased to exist in June 2011, with its functions subsumed back into the MoD itself. As a result, the SPVA will be reclassified on the Public Sector Classification Guide (PSCG) as a Former Central Government body.^Standing Advisory Committees were initially established in 1949 as bodies to advise the Minister and the (then) Central Health Services Committee on matters relating to services provided under the National Health Service Act 1946, and subsequently re-established in 2006 under Section 250 of the National Health Service Act 2006 to advise the Secretary of State on the services provided under the Act. The Standing Dental Advisory Committee, which is classified on the Public Sector Classification Guide (PSCG) as a Central Government body, is one of a number of Standing Advisory Committees that have been abolished over time. The Standing Dental Advisory Committee was abolished on 1 April 2010 under The National Health Service (Standing Advisory Committees) Amendment Order 2010, and should be reclassified as a Former Central Government body from that date.UK Border Agency Part of HOThe UK Border Agency (UKBA) was formed in 2008 as an Executive Agency of the Home Office, responsible for securing the border and controlling migration for the benefit of the UK. In April 2013, however, the Agency was absorbed back into the Home Office. Consequently, the UKBA will be reclassified on the Public Sector Classification Guide (PSCG) as a Former Central Government body.Various Local Government bodiesJebwill and Telemags were listed on the Public Sector Classification Guide (PSCG) as Local Government bodies. The NACC Secretariat looked into their classification, and found that the actual names of these bodies were Jebwill Limited and Telemags Limited, and are linked by Telemags Limited which is the holding company. Both these companies should have been classified in the private sector from 2000. Blackpool Indoor Bowls Club Ltd was also listed on the PSCG, but no body under this name currently exists. Two bodies with similar nam< es were dissolved in 2009. As a result of the information, Jebwill, Telemags and the Blackpool Indoor Bowls Club Ltd have all been deleted from the guide. War Pensions Agency (Programme) There is no indication that the War Pensions Agency (Programme) produce a set of accounts or that a body with this name even exists. There was an agency called the War Pensions Agency, but it was renamed the Veterans Agency in April 2002, which subsequently became the Service Personnel and Veterans Agency (which has now been abolished). Consequently, the body will be deleted from the Public Sector Classification Guide (PSCG).Business Rates Supplements D.29 / D.59qThe Business Rate Supplements Act 2009 enables levying authorities  county councils, unitary district councils and, in London, the Greater London Authority - to levy a supplement on the business rate to support additional projects aimed at economic development of the area. The Greater London Authority (GLA) introduced a business rate supplement (BRS) on 1 April 2010 to finance 4.1 billion of the costs of the 15.9 billion Crossrail project. As the decision is made at a local level, and all receipts are retained locally, Business Rate Supplements will be classified as D.29 / D.59 taxes, collected by Local Government.(Clinical Commissioning Groups (en bloc) ,Maze/Long Kesh (MLK) Development CorporationFThe Maze/Long Kesh Development Corporation was set up under The Strategic Investment and Regeneration of Sites (Maze/Long Kesh Development Corporation) Order (Northern Ireland) 2011 using powers from Article 15(1) of The Strategic Investment and Regeneration of Sites (Northern Ireland) Order 2003 to redevelop the 347 acre former Maze Prison site. It is controlled and funded by the Northern Ireland Assembly Office of the First Minister and Deputy First Minister (OFMDFM) and so classified, like most other Development Corporations, as a Central Government body from its creation.The National Treatment Agency was created as a Special Health Authority in 2001, but has not previously been listed by ONS in the Public Sector Classification Guide. It is being abolished on 1 April 2013 under The National Treatment Agency (Abolition) and the Health and Social Care Act 2012 (Consequential, Transitional and Saving Provisions) Order 2013. It's functions largely transfer to Public Health England. For completeness, it is being added to the guide as a Former Central Government body.The Northern Ireland Community Relations Council (NICRC) is a company limited by guarantee (company number NI024026). It was formed in January 1990 to promote bettercommunity relations between Protestants and Catholics in Northern Ireland and,equally, to promote recognition of cultural diversity. There are a range of public sector controls over the company via a Management Statement and Financial Memorandum between the company and its main funder, the Northern Ireland Assembly Office of the First Minister and Deputy First Minister (NIA: OFMDFM) including controls over borrowing and staff salaries - and the OFMDFM also sets the organisation's objectives, hence it has been classified as a Central Government body from its creation.The Police Service of Scotland has been created under the Police and Fire Reform (Scotland) Act 2012 to serve as a single police service for Scotland, replacing eight local / regional police forces and the Scottish Police Services Authority. pPublic Health England is a new Executive Agency of the Department of Health. The Department states it has been established to protect and improve the nation s health and wellbeing, and to reduce inequalities. It is taking over roles and responsibilities from the Health Protection Agency (which is being abolished - see below) and comes into operation on 1 April 2013.Previously MoDABF the Soldiers Charity is a registered charity, previously known as the Army Benevolent Fund that was historically controlled by the Ministry of Defence (MoD), who appointed all of the Trustees of the Charity. Over the past several years the charity has been moving away from the MoD, and this process has culminated in the last 12 months in the adoption of a new set of Articles of Association which have removed any remaining MoD controls over the charity, and the appointment of new Directors such that the ABF is no longer considered by ONS to be under public sector control. It is therefore reclassified to the Non-Profit Institutions Serving Households (NPISH) sector, from March 2013.Chester Race Company LtdLGPNFCThe Chester Race Company Ltd is a horseracing, catering and hotel business which runs Chester and Bangor-on-Dee racecourses and associated facilities. Previously listed in the Guide as a Local Government body, its accounts indicate it is a market body, and has been for a number of years. They indicate some public sector involvement with the company (the local authority, Cheshire West and Chester Council are able to appoint a number of board members) but the company is not under public sector control, and its shareholders are all private individuals. Consequently it is reclassified as a private non-financial corporation, from May 2012 when its most recent articles of association were adopted.Previously DfTITSO Services Ltd is a subsidiary company of ITSO Ltd, and was classified within the public sector at the same time as its parent. With the reclassification of ITSO Ltd, it is also reclassified.The Health and Social Care Information Centre was established in April 2005 but it is abolished under Section 276 of the Health and Social Care Act 2012 and replaced by a new body with the same name from 1 April 2013. The notes to the guide will be amended to reflect this.)Police Forces (England and Wales) En bloc LG - S.1313The Guide already includes an en bloc entry for police forces (en bloc), as Local Government bodies. With the abolition of local police forces in Scotland and their replacement with the Police Service of Scotland, and the existence of a single police force for Northern Ireland as well, both of which are classified as Central Government bodies, the entry in the guide is amended to be clear that this en bloc entry only applies to England and Wales.,Child Maintenance and Enforcement Commission The Child Maintenance and Enforcement Commission (CMEC) was created under the Child Maintenance and Other Payments Act 2008. It was an Executive Non-Departmental Public Body, sponsored by the Department of Work and Pensions (DWP) and was formally established in July 2008. It took over from the Child Support Agency. It was abolished on 1 August 2012 under the Public Bodies (Child Maintenance and Enforcement Commission: Abolition and Transfer of Functions) Order 2012. Its functions have been subsumed back into the DWP.!Dissolved Local Government bodies11 bodies formerly classified in the local government sector have been deleted from the PSCG as they are listed as having been dissolved by Companies House or the Charity Commission. 0Fire and Rescue Authorities (Scotland) (en bloc)Former LG - S.1313XFire and Rescue Authorities were created under the Fire (Scotland) Act 2< 005 to oversee the regional Scottish Fire and Rescue Services alongside the existing Joint Fire and Rescue Boards. Only two Fire and Rescue Authorities existed, the Fife Fire and Rescue Authority, and Dumfries and Galloway Council. These bodies, or the role of Fire and Rescue Authority in the case of the Council, no longer exist, having been abolished under the Police and Fire Reform (Scotland) Act 2012 which has repealed the Fire (Reform) Act 2005 and much of the previous legislation applying to fire services in Scotland.-Fire and Rescue Services (Scotland) (en bloc)CThe Foreign Compensation Commission (FCC) is a non-departmental public body (NDPB) of the UK Foreign and Commonwealth Office (FCO) was established in 1950 under the Foreign Compensation Act 1950. It is being abolished by the Foreign Compensation Commission (Winding Up) Order 2013 which comes into effect on 29 March 2013. The Health Protection Agency was established as a Special Health Authority in April 2003 with a remit to protect people s health and reduce the impact of infectious diseases, chemical hazards, poisons and radiation hazards. It is abolished on 1 April 2013 under the Health and Social Care Act 2012, and its functions are being take on by a new Department of Health Executive Agency, Public Health England.1Joint Fire and Rescue Boards (Scotland) (En bloc)The six Joint Fire and Rescue Boards in Scotland, in conjunction with the two Fire and Rescue Authorities, were responsible for overseeing the 8 regional Scottish Fire and Rescue Services. With the passage of the Police and Fire Reform (Scotland) Act 2012, and the creation of a single Scotland wide body, the Scottish Fire and Rescue Service, Joint Fire and Rescue Boards have been abolished.Previously listed in the Guide as "London Olympic Bid Company", London 2012 Ltd was incorporated in July 2003 as a company limited by guarantee, to lead the ultimately successful bid for the London 2012 Olympic Games. The company was dissolved on 27 April 2010.The Olympic Lottery Distributor was set up through the Horserace Betting and Olympic Lottery Act 2004 and its role was to distribute Lottery Funds from the Olympic Lottery Distribution Fund to support the provision of facilities, services and functions necessary for the hosting of the 2012 Olympic Games but is abolished on 1 April 2013 under The Olympic Lottery Distributor (Dissolution) Order 2013. Police Forces (Scotland) en blocUntil April 2013, the police service in Scotland was similar to that in England and Wales, with regional police forces. However, under the Police and Fire Reform (Scotland) Act 2012, the eight regional Scottish police forces have been abolished and been replaced by a single Police Force for the whole of Scotland, the Police Service of Scotland. This is a similar arrangement to Northern Ireland, also served by a single police service.The PPP Arbiter was established by the Greater London Authority Act 1999 to act in relation to the London Underground upgrade Public Private Partnership contracts, and whose role was principally to ensure that any differences between the PPP Parties was able to be resolved independently. Following the acquisition of Tube Lines by Transport for London (which effectively ended the PPPs), the PPP Arbiter's office was closed in October 2010. Primary Care TrustsThe Scottish Police Services Authority (SPSA) was created in January 2007 under the Police, Public Order and Criminal Justice (Scotland) Act 2006 to provide core services to the eight local Scottish Police Forces. With the establishment of a single Police Force for Scotland, the SPSA is being abolished and subsumed into the single force. The Scottish Drug Enforcement Agency, part of the SPSA, is also being abolished.Strategic Health Authorities0Income from the sale of 4G Mobile Phone Licenses/K.2 Sale of a non-financial, non-produced assetIn February 2013 Ofcom auctioned the rights to use the 4G Mobile Phone spectrum, ultimately raising approximately 2.3bn from 5 bidders. In line with guidance in the Eurostat Manual on Government Deficit and debt, and the treatment of the 2000 3G auction, the transaction is treated as a K.2 sale of a non-financial, non-produced asset with the total amount recorded as government revenue (and expenditure by the purchasing firms) in February 2013.5Carbon Reduction Commitments Energy Efficiency SchemeD.29 Tax on ProductionJun-12 and ongoingThe Carbon Reduction Commitments Energy Efficiency Scheme is an emissions permit scheme being run by the Environment Agency. All large users of energy (including public sector bodies) are required to participate and purchase allowances for every tonne of CO2 they emit at a flat rate of 12 per tonne. Eurostat rules on the EU Emissions Trading System, published in the 2013 edition of the Manual on Government Deficit and Debt, require payments for emissions permits to be recorded as D.29 taxes on production when the permits are surrendered. The sale of permits began in June, and permits for pollution in 2011-12 were mainly surrendered in September 2012.The Northern Ireland Audit Office (NIAO) is Northern Ireland's public bodies auditor, and was set up under The Audit (Northern Ireland) Order 1987, part 2 section 5, which came into effect on 1 April 1987. Although it charges some fees, it is mainly funded by grant funding from the Northern Ireland Assembly, the level of which is agreed by the Northern Ireland Assembly Audit Committee.*Disability Living Allowance Advisory Board!A former Advisory Non-Departmental Public Body (NDPB), sponsored by the Department of Work and Pensions (DWP), the Disability Living Allowance Advisory Board was abolished on 7 February 2013 under The Public Bodies (Abolition of the Disability Living Allowance Advisory Board) Order 2013. BD.41 Dividend, F.5 Withdrawal of Equity and D.99 Capital TransfersJan-13 onwardsThe Health Research Authority (HRA) is an NHS organisation established in December 2011 as a Special Health Authority. The purpose of the HRA is to protect and promote the interests of patients and the public in health research. LLondon and Partners Ltd, is a company limited by guarantee, but controlled by the Mayor of London. It commenced trading in April 2011, and is mostly funded by grants from the Greater London Authority, and hence classified as a public sector, non-market body, which given its local remit is classified to the Local Government sector.London and Partners International Ltd, is the company formerly known as Think London. ONS classified Think London as an NPISH body in February 2011. The control over the company transferred from London First (essentially a body similar to a Chamber of Commerce for London) to London and Partners Ltd, a body controlled by the Mayor of London and was renamed. It remains grant funded, and therefore non-market, but as it is now part of the public sector and given its limited geographic remit, London and Partners International is classified as a Local Government body, from the date control over it transferred from London First to London and Partners Ltd, 1 April 2011.`The National Waiting Times Centre Board was established under the National Waiting Times Centre Board (Scotland) Order 2002, and is the formal name for the Golden Jubilee National Hospital. The Golden Jubilee Hospital itself was built in 1994, and was originally built as a private hospital, but the hospital was purchased in 2002 for the Scottish NHS.Formerly known as the Health Education Board for Scotland and already listed in the Public Sector Classification Guide under this previous name, it was renamed as the NHS Health Scotland Board on 1 April 2003 by the Health Education for Scotland Board Amendment Or< der 2003.KEstablished in 2002 under the NHS Quality Improvement Scotland Order 2002, which came into effect on 1st January 2003, QIS aimed to promote patient safety, working in partnership with the National Patient Safety Agency (NPSA) and other patient safety organisations internationally. It took on the functions of both the Health Technology Board for Scotland and the Clinical Standards Board for Scotland. It was subsequently dissolved on 1 April 2011 under The NHS Quality Improvement Scotland (Dissolution) Order 2011, with its functions transferring to Healthcare Improvement Scotland. Established in 1983, the UK Central Council for Nursing, Midwifery and Health Visiting is added to the Public Sector Classification Guide for completeness. It was abolished in April 2002 at the same time as the four national boards for Nursing, Midwifery and Health Visiting were abolished. Regulation of nursing and midwifery is now carried out by the Nursing and Midwifery Council.Hannah Research InstituteNA scientific research institute, until 2003 this body was controlled, via the appointment of a majority of its governing Council, by the public sector. These controls were removed in 2003, however the body continued to be substantially funded by the Scottish Executive Environment and Rural Affairs Department (SEERAD) until March 2006, when the funding was withdrawn. It is now a non-market body outside the public sector and so reclassified from the government sector to the NPISH sector but remains recorded in the Public Sector Classification Guide as a Former Central Government body.]Common Services Agency of the Scottish Health Service (NHS National Services Scotland Board))The NHS National Services Scotland Board is the common name for the Common Services Agency (CSA). This is already listed in the PSCG as the 'Common Services Agency of the Scottish Health Service'. The existing entry in the Public Sector Classification Guide has been amended to make this clearer. BNFL Enrichment LtdBNFL Enrichment Ltd was renamed Enrichment Investments Ltd in December 2009, previously it had been part of the British Nuclear Fuels Ltd. It is reclassified as a Former Public Corporation from the point at which it transfers to BIS.%Clinical Standards Board for Scotland4The Clinical Standards Board for Scotland was established on 1 April 1999 under The Clinical Standards Board For Scotland Order 1999. The Board published General Standards that applied to all Clinical Services and which were to be used as a basis for assessing the quality of clinical care provided to patients in NHS Scotland. The Board was later dissolved along with the Health Technology Board for Scotland on 3 January 2003 under the NHS Quality Improvement Scotland Order 2002. Its functions were transferred to a body called NHS Quality Improvement Scotland.dA scientific research institute, until 2003 this body was controlled, via the appointment of a majority of its governing Council, by the public sector. These controls were removed in 2003, however the body continued to be substantially funded by the Scottish Executive Environment and Rural Affairs Department (SEERAD) until March 2006, when the funding was withdrawn. It is now a non-market body outside the public sector and so reclassified from the government sector to the NPISH sector (see reclassifications above) but recorded in the Public Sector Classification Guide as a Former Central Government body.yRenamed as the NHS Health Scotland Board on 1 April 2003 by the Health Education for Scotland Board Amendment Order 2003.The Health Technology Board for Scotland was established on 1 April 2000 under the Health Technology Board for Scotland Order 2000. The board aimed to evaluate and provide advice to NHS Scotland on the clinical and cost effectiveness of new and existing health technologies. It was dissolved on 2 January 2003 under The NHS Quality Improvement Scotland Order 2002, and its functions were transferred to a body called NHS Quality Improvement Scotland.;One of four national boards created under the same legislation that established the United Kingdom Central Council for Nursing, Midwifery and Health Visiting (UKCC), the UKCC and all four national boards were abolished in April 2002 under The Nursing and Midwifery (Transfer of Staff and Property etc.) Order 2002. 5Royal Bank of Scotland / Homes and Communities AgencyPriority Sites Ltd (company number 03331068) was incorporated in March 1997 as a Joint venture between the Homes and Communities Agency (A Central Government body, sponsored by the Department of Communities and Local Government) and the Royal Bank of Scotland. Its principal activity is the development of property. As a result of Government assuming control of the Royal Bank of Scotland (RBS) in 2008 and its subsequent reclassification as a Public Financial Corporation, Priority Sites Ltd became a joint venture between two parts of the public sector, and is therefore classified, from this point, as a Public Non-Financial Corporation. Its accounts recognise the company as a subsidiary of the Royal Bank of Scotland (which has a slightly larger shareholding). Formerly DECCThe National Non-Food Crop Centre (NNFCC) was set up in 2003 as a "not for profit" institution, a company limited by guarantee. It was classified as a Central Government body due to Government powers in NNFCC's Articles of Association These governance documents were changed in October 2012, and consequently public sector control over the company has been removed (it remains a non-market entity). It is consequently reclassified as a Not-For-Profit Institution Serving Households (NPISH) from the date at which the latest Articles of Association were adopted, 31 October 2012. It will be reclassified as a Former Central Government body on the Public Sector Classification Guide#NRAM Customer Compensation Payments%D.75 (and matching F.4 in some cases) As they occuryA new executive agency of the Scottish Government, Education Scotland was created on 1 April 2011 and brought together the resources and the functions of Learning and Teaching Scotland, HM Inspectorate of Education (HMIE), the National Continuing Professional Development (CPD) Team and the Scottish Government s Positive Behaviour Team. It is a public sector, non-market body.TA former Executive Agency of the Scottish Government, established on 1 April 2001, HM Inspectorate of Education was merged with Learning and Teaching Scotland, the National Continuing Professional Development (CPD) Team and the Scottish Government s Positive Behaviour Team in April 2011 to form a new Executive Agency, Education Scotland.CA former subsidiary of the Medical Research Council, Medical Research Council Technology is a company limited by guarantee and registered charity (Company number 02698321) and was formed in March 1992 when it was known as the MRC Collaborative Centre. Although recent governance changes have removed many public sector controls, it remains classified within the public sector due to the ongoing presence of public sector appointed members of its Board. Its income is mainly royalties, which are sales for the purposes of the market test, making it a public sector, market body.Formerly known as the Consumer Financial Education Body Ltd, this body changed its name in April 2012, but remains classified as a Central Government body.Police and Crime Commissioners_Police and < Crime Commissioners (PCCs) were created under section 1 of the Police Reform and Social Responsibility Act 2011. PCCs are elected officials that responsible for overseeing the 41 local police forces in England and Wales outside London (but not the Metropolitan Police, the City of London Police or the various national, specialist police forces such as the British Transport Police). The first PCCs were elected on 15 November 2012, and they formally took over from the predecessor Police Authorities on 22 November 2012, the Police Authorities which have been abolished. PCCs are public sector, non-market bodies, and as a result are classified within General Government. Each PCC has a local remit, with one per Police Area outside London, consequently they are classified within the Local Government sub-sector, from their creation in November 2012.#Seirbheis nam Meadhanan Gidhlig or MG Alba (it's operating name) is a Gaelic Media Service. Among other activities, it operates and manages the Gaelic Digital Channel, BBC ALBA, in partnership with the BBC. It was originally created as the 'Gaelic Television Committee under the Broadcasting Act 1990. Under the Broadcasting Act 1996 the name changed to the 'Gaelic Broadcasting Committee' and the name was changed again under the Communications Act 2003 to Seirbheis nam Meadhanan Gidhlig (the Gaelic Media Service). It has a public sector appointed board, which since the passage of the Scotland Act 2012 has been mainly chosen by the Scottish Government, and is mainly funded by government grant funding. It is therefore a public sector, non-market body classified to the Central Government sector. CG-S.13118The Health and Care Professions Council was identified, in the October 2012 Classification Update, as a body sponsored by the Department of Health. This is being investigated further, and in the interim, the name of the sponsoring department has been deleted. It remains classified as part of Central Government.Intervention BoardDThe Intervention Board for Agricultural Produce (IBAP) was created under section 6 of the European Communities Act 1972, as part of the operational mechanism of the Common Agricultural Policy (CAP) in the UK. It was abolished in 2001 under The Intervention Board for Agricultural Produce (Abolition) Regulations 2001, which came into force in November 2001. The Public Sector Classification Guide correctly lists the IBAP as a Former Central Government body, but continues to have a duplicate entry for the Intervention Board, this duplicate entry has been deleted from the guide.%Museum Libraries and Archives CouncilPolice AuthoritiesFThe Public Guardian Board was one of a number of bodies / posts created under The Mental Capacity Act 2005, which was formally established in October 2007. It was abolished on 18 September 2012 under The Public Bodies (Abolition of Her Majesty s Inspectorate of Courts Administration and the Public Guardian Board) Order 2012.9Resource: The Council for Museums, Archives and LibrariespThe former name of the Museum Libraries and Archives Council, which has subsequently been abolished - see above.One of a number of small bodies associated with the Museums, Libraries and Archives (the other similar bodies in other English regions were not previously listed in the Public Sector Classification Guide), Museums, Libraries and Archives Yorkshire, a company limited by guarantee (company number 01593054) was listed in the guide under its previous name - Yorkshire and Humberside Museums Council - but the company ceased trading in April 2010.!Feed in Tariffs Generation Tariff<D.214 Tax on Products and D.31 Subsidy on Products (Imputed)uAn Advisory Non-Departmental Public Body of the Ministry of Justice, created under section 70 of the Courts Act 2003."Magistrates Courts Rule CommitteeFormer Ministry of Justice Advisory Non-Department Public Body, the Magistrates Court Rule Committee was abolished in September 2012 under the Public Bodies (Abolition of Crown Court Rule Committee and Magistrates Courts Rule Committee) Order 2012.4Magistrates Court Rules Committee (Northern Ireland)An Advisory Non-Departmental Public Body now associated with the Northern Ireland Assembly Department of Justice, this body was created under the Magistrates Courts (Northern Ireland) Order 1981An Advisory Non-Departmental Public Body now associated with the Northern Ireland Assembly Department of Justice, this body was created Judicature (Northern Ireland) Act 1978Previously called the Health Professions Council, it changed its name to the Health and Care Professions Council in August 2012 following the passage of the Health and Social Care Act 2012.+Advisory Committee on Hazardous Substances #A former Advisory Non-Departmental Public Body, it was established under section 140(5) of the Environmental Protection Act 1990, for the last 22 years its role, as described on the DEFRA website, has been to provides expert advice to government on the science behind hazardous chemicals. It was abolished on 22 July 2012 under The Advisory Committee on Hazardous Substances (Abolition) Order 2012. Its role has been taken on by a new Advisory Committee, the Hazardous Substances Advisory Committee, but this new body is not an institutional unit.The Appointments Commission was originally established as the NHS Appointments Commission, in 2001, then renamed as the Appointments Commission under the Health Act 2006. It was abolished on 31 October 2012 under section 279 (1) of the Health and Social Care Act 2012. Its functions have transferred to the new NHS Trust Development Authority (itself classified as a Central Government body), the Department of Health itself and the Privy Council.Former Ministry of Justice Advisory Non-Department Public Body, the Crown Court Rule Committee was abolished in September 2012 under the Public Bodies (Abolition of Crown Court Rule Committee and Magistrates Courts Rule Committee) Order 2012.The General Social Care Council (GSCC) was the regulator of the social work profession and education in England, and was established in 2001 under the Care Standards Act 2000. One of its principal functions, like other similar medical regulators, was the maintenance of a professional register of social workers. It was abolished on 1 October 2012 under section 212 (1) of the Health and Social Care Act 2012.A former Executive Agency of the Department for Transport, the body was abolished on 1 October 2012 and the functions subsumed back into the Department. The National Patient Safety Agency was established in 2001 under The National Patient Safety Agency (Establishment and Constitution) Order 2001, and was a Special Health Authority. It was created to monitor patient safety incidents, including medication and prescribing error reporting, in the NHS, though its role was broadened to include other functions, prior to its abolition. It was abolished on 1 October 2012 under section 281 (1) of the Health and Social Care Act 2012.Scottish River Purification Boards were created in the 1950s under Part II of the Rivers (Prevention o< f Pollution) (Scotland) Act 1951. These bodies were subsequently dissolved under section 135 of the Local Government (Scotland) Act 1973, but this Act created new River Purification Boards, with secondary legislation in 1975 setting up River Purification Boards for the Rivers Clyde, Solway, Tweed, Tay, North East Rivers, Forth and Highland. These bodies were abolished in October 1995 under section 21 of the Environment Act 1995 which transferred the functions of river purification authorities to the Scottish Environment Protection AgencyxEstablished in 2005 to drive economic growth in Thurrock, create homes, jobs and opportunities and make Thurrock a place where people want to live and work, this body closed on 31 March 2012 and its planning powers and regeneration functions reverted to Thurrock Council. It was dissolved on 31 October 2012 under The Thurrock Development Corporation (Dissolution) Order 2012. High Income Child Benefit ChargeD.51AAreas of Outstanding Natural Beauty Conservation Boards (en Bloc).BIS (Postal Services Act 2011) Company LimitedqThese two companies were both created in February 2012, as part of the takeover in March / April 2012 by Government of the liabilities of the Royal Mail Pension Plan (RMPP). As part of the process of assuming the liabilities, Government took a large proportion of the assets of the RMPP, and these two companies were created to hold, manage and dispose of these assets.,BIS (Postal Services 2011) B Company LimitedBradford and Bingley plc was nationalised following the financial crisis in September 2008. For the period following nationalisation, it was classified within the public sector as a public Other Monetary Financial Intermediary i.e. as a Public Financial Corporation. Following the publication of new guidance by Eurostat in March 2012 in the Manual on Government Deficit and Debt (MGDD) on the classification of "public defeasance structures", Bradford and Bingley plc is classified as a Central Government body, from July 2010.mThe Broads Authority was created following the passage of the Norfolk and Suffolk Broads Act 1988. The Broads Authority has similar powers and duties as a National Park Authority. Its governing body is a mixture of people appointed by local authorities in the area and the Secretary of State for Environment, Food and Rural Affairs, and it is mainly grant funded. sOne of two AONB Conservation Boards established under the Countryside and Rights of Way Act 2000, in December 2004.The English Institute for Sport (EIS) is a company limited by guarantee, formed in April 2002. Its only member is the United Kingdom Sports Council (UK Sport), who treat the body as a subsidiary. EIS works to improve performances through the delivery of high quality sport science and medical support to elite athletes. It is predominantly funded by grant income, making it a non-market body.Health Education England is a special health authority (all of which are controlled by the Department of Health) created in June 2012. The Department of Health describes its role as a "new national leadership organisation responsible for ensuring that education, training, and workforce development drives the highest quality public health and patient outcomes". It will be a non-market body, funded by Department of Health grants.Hybu Cig Cymru - Meat Promotion Wales (HCC) was created in April 2007. It is a company limited by guarantee whose only member is the Welsh Assembly Government, and whose directors are all appointed by a Welsh Minister making it a public sector body. It is a non-market body as its income is predominately statutory levies on meat slaughterers and exporters, which are D.21 taxes on products, topped up with grant funding&Independent Commission for Aid Impact National Park Authorities8National Park Authorities are classified, en bloc, as Local Government Bodies. At present only two bodies are listed individually in the Public Sector Classification Guide (PSCG) (the Cairngorm and Pembrokeshire Coast National Park Authorities). For completeness the remaining National Park Authorities have been added to the guide. These are the authorities for the Dartmoor; Exmoor; Lake District; New Forest; Northumberland; North York Moors; Peak District; South Downs; Yorkshire Dales ; Brecon Beacons; Snowdonia; and Loch Lomond and the Trossachs National Parks?The NHS Trust Development Authority is a new Special Health Authority created to manage and oversee English NHS Trusts and oversee the appointment of some members of the governing bodies of various English health bodies. Like Health Education England, it will be a non-market body funded by Department of Health grants.#Northern Rock Asset Management plcUK Asset Resolution was formed in October 2010 as a holding company to bring together the Government-owned businesses of Bradford & Bingley plc (B&B) and Northern Rock (Asset Management) plc (NRAM).4British Waterways Board - Trading as Scottish Canals/Medical Research Council Institutes and CentreseThe Medical Research Council (MRC) is one of seven Government Research Councils sponsored by the Department of Business, Innovation and Skills (BIS). The Public Sector Classification Guide previously listed all of the MRC's research centres and institutes individually, but these are not separate institutional units and so have been removed from the guide.UK Trade and Investment describes itself as a joint non-ministerial Government Department of the Departments for Business, Innovation and Skills (BIS) and the Foreign & Commonwealth Office (FCO). Consequently the notes to this entry are amended to show it as a body jointly sponsored by both departments. It had previously been shown as a body sponsored by the Department of Trade and Industry (DTI), a predecessor body to BIS.jPreviously listed in the guide as UK Sports, the guide has been amended to reflect its correct legal name.Formerly an Advisory NDPB for Cabinet Office, the Advisory Committee on Advertising was abolished in January 2008, and replaced by the Government Strategic Marketing Advisory Board. This body has also subsequently been abolished.sFormerly an Advisory NDPB to the Department for International Development (DfID), it was disbanded in January 2001.The Alcohol Education and Research Council was established under the Licensing (Alcohol Education and Research) Act 1981. It was abolished under section 278 of the Health and Social Care Act 2012. #Development Awareness Working GroupqFormerly an Advisory NDPB to the Department for International Development (DfID), it was disbanded in April 2001.$General Register Office for Scotland&Formerly a "non-ministerial" Government Department, headed by the Registrar General, and established by an Act of Parliament in 1854, the General Register Office for Scotland was merged with the National Archives of Scotland to form a new body called National Records of Scotland in April 2011.oFormerly an Advisory NDPB to the Department for International Development (DfID), it was disbanded in May 2001.8Formerly an Advisory NDPB for DTI, this body ceased to be an Advisory NDPB in April 2002, when it became a more ad hoc group. An oil and gas advisory group continues to exist, alongside other industry stakeholder groups, as a consultative group for UK Trade and Investment, but this is not an institutional unit.Formerly an Advisory NDPB to the Department for International Development (DfID), there is no evidence that the body existed beyond 1999.Formerly a Scottish Government executive agency created in 1993 and headed by the Keeper of the Records of Scotland, the National Archives of Scotland was merged with the General Register Office for Scotland to form a new body called National Records of Scotland in April 2011.,Office of the Health Professions AdjudicatorThe Office of the Health Professions Adjudicator (OHPA) was established following the Shipman Enquiry under the Health and Social Care Act 2008, and started operating in January 2010. It was abolished in July 2012 under the Health and Social Care Act 2012.tFormerly an Advisory NDPB to the Department for In< ternational Development (DfID), it was disbanded in February 2006.-Partnership for Church of England Schools LtdmIncorporated in September 2002, Partnership for Church of England Schools Ltd was dissolved in December 2006.(Scottish Local Authority Slaughterhouses Scottish Statutory Red Meat LevyIBoth Quality Meat Scotland and Hybu Cig Cymru - Meat Promotion Wales, added to the classification guide this month, are funded by compulsory levies on the slaughter and export of livestock in Scotland and Wales respectively. These levies are calculated on a per head basis, and are therefore classified as D.21 taxes on products.Welsh Meat LeviesPrior to 1 April 2006 FCO Services was simply an internal department of FCO, on 1 April 2006 it became an Executive Agency, then on 1 April 2008 it gained Trading Fund Status. It sells goods and services to its parent department, but also sells goods and services to other Government Departments (OGDs), Foreign Governments and International Organisations. Much of this work is won on a competitive tender basis, such that ONS has judged that FCO Services passes the market test.Ilex Urban Regeneration CompanyIlex Urban Regeneration Company Limited was set up in 2003 by the Office of the First Minister and Deputy First Minister (OFMDFM) and the Department for Social Development in Northern Ireland (DSD) to plan, develop and sustain the economic, physical and social regeneration of the Derry City Council area. The board are appointed by Northern Irish Ministers and funding is provided via grant in aid. As such Ilex is classified to the central government sector as of its creation in July 2003.%The Non-Fossil Purchasing Agency Ltd  Welsh Language CommissionerThe Welsh Language (Wales) Measure 2011 created a new body, the Welsh Language Commissioner, as a corporation sole, to take on some of the roles previously exercised by the Welsh Language Board. The Welsh Language Commissioner, under the Measure, is appointed by the Welsh Government First Minister - making the Welsh Language Commissioner a public sector appointee. Funding is provided via grants from the Welsh Assembly Government.RDAs were established by the Regional Development Act 1998 to promote economic development and regeneration of their area. RDAs were abolished by part 2, section 31 of the Public Bodies Act 2011. The legislation was brought into force via The Public Bodies Act 2011 (Commencement No. 2) Order 2012 on 1 July 2012. The eight RDAs are reclassified as former central government bodies. The London Development Agency was abolished on 31 March 2012, and had been classified as a Local Government body. Unlike the RDAs, which were under the control of the Department of Business, Innovation and Skills (BIS), the LDA was under the control of the Greater London Authority.Welsh Language Board The Welsh Language Board was a statutory body funded by the Welsh Assembly Government. It was established in December 1993 as part of the Welsh Language Act 1993. Its main function was to promote and facilitate the use of the Welsh language. The Welsh Language Board was abolished, under Part 9, section 143 of the Welsh Language (Wales) Measure 2011. This was brought into force on 1 April 2012 under the Welsh Language (Wales) Measure 2011 (Commencement No.4) Order 2012.East London Waste Authority, North London Waste Authority, West London Waste Authority, Western Riverside Waste Authority, Merseyside Waste AuthoritySeven waste disposal authorities were created by the Waste Regulation and Disposal (Authorities) Order 1985. Joint waste disposal authorities are made up of participating constituent councils responsible for the collection and disposal of waste within their area. They were set up from the view point of there being advantages in having a joint authority rather than many separate authorities carrying out the same function within a localised area. Previously the ONS had classified one joint waste disposal authority on the PSCG as a local government body, the Greater Manchester Waste Disposal Authority. The PSCG has now been updated to list the six other Authorities as local government bodies.Clydebank Municipal Bank Ltd, East Dunbartonshire Municipal Bank Ltd, North Ayrshire Municipal Bank Ltd, North Lanarkshire Municipal Bank Ltd, West Lothian Municipal Bank Ltd.Public OFIs - S.12301There are five Scottish Municipal Banks in existence, the oldest, East Dunbartonshire Municipal Bank Ltd was incorporated in 1920. These five banks all take deposits from the public, (though total deposits are only about 42m) and principally lend that money to the associated local authority. All five banks are controlled by their sponsoring / associated local authority. In their accounts they each recognise their Local Authority as their ultimate controlling party, and in each case the banks registered offices are the council offices and they often operate using council staff. Thus they are clearly public sector controlled. As they are bodies which take deposits (thus incurring financial liabilities on the market) and generally meet the definitions of a financial intermediary under ESA 95 paragraph 2.38 but which do not feature on the ECB List of MFIs they are classified as Public Other Financial Intermediaries.Ovt-11Ahead of the establishment of the NHS Commissioning Board in October 2012 under the Health and Social Care Act 2012, the Government has set up a Special Health Authority (SHA) called The NHS Commissioning Board Special Health Authority to make advance preparations for the Boards establishment. It was set up under the NHS Commissioning Board Authority (Establishment and Constitution) Order 2011 and was established on 31 October 2011."Animal Welfare Advisory Committee Diplomatic Service Appeals BoardGThe Inland Waterways Advisory Council was and advisory non-departmental public body that advised Government, navigation authorities and others about the use and development of the inland waterways of England, Wales and Scotland. IWAC was abolished in July 2012 via the Inland Waterways Advisory Council (Abolition) Order 2012.Local Better Regulation OfficeThe Advisory Committee was a non-departmental public body that provided independent scientific advice on issues relating to Transmissible Spongiform Encephalopathies. In March 2011 the Advisory Committee was abolished and its functions transferred to the Department of Health. Home Office NESTA Operating Company NPISH-S.15bCompany limited by guarantee that amongst its roles is the trustee of the NESTA Trust and responsible for delivering the objectives of the Trust. Privately controlled and funded via non-market sources, including the return from the National Lottery Endowment in its role as the NESTA trustee, it is classified to the NPISH sector as of its establishment.?The Basic Skills Agency was a company limited by guarantee and the lead development agency for basic skills in England and Wales for nearly 30 years. After having its funding cut the Agency handed over its responsibilities to the National Institute for Adult Continuing Education. The company was dissolved in May 2009.Central Office of Information!Dissolved Local Government Bodies+Fifty-nine bodies formerly classified in the local government sector have been deleted from the PSCG as they are listed as having been dissolved by Companies House or the Charity Commission. The list includes amongst others a number of leisure centres, theatres, advisory services, residents groups.BThe National Endowment for Science Technology and the Arts (NESTA)NESTA operated as an executive non-departmental public body sponsored by BIS. NESTA controlled the National Lottery Endowment. Both NESTA and the endowment were established by section 16 of the National Lottery Act 1998. The endowment was originally for 200 million this was raised to 250 million in 2003. NESTA used the returns generated to invest in early-stage companies, inform policy, and deliver programmes. The endowment was set up out of the National Lottery Distribution Fund. The body was abolished by the Public Bodies (Abolition of the Nationa< l Endowment for Science, Technology and the Arts) Order 2012, and replace by the NESTA Trust which is classified to the central government sector.Weatherxchange Limited PC-S.110014 Ventures Ltd is a wholly owned trading subsidiary of Channel 4 Television Corporation - which is classified as a Public Non-Financial Corporation. It generates income from a number of sources including television and online advertising, the sale of consumer products and the sale of film and television rights, and is a market body. As a public sector controlled market body, 4 Ventures Ltd is classified as a public corporation from its incorporation in November 2000.NIA:DARDThe Agri-Food & Biosciences Institute (AFBI) was created on 1st April 2006 as an amalgamation of the Department of Agriculture and Rural Development (DARD) Science Service and the Agricultural Research Institute of Northern Ireland (ARINI). Its governing body is appointed by the Northern Ireland Department of Agriculture and Rural Development (NIA:DARD) - which also provides the majority of the bodies income, in the form of grants. %Contracts Rights Renewal Adjudicator NIA DCAL;Office of The Adjudicator - Broadcast Transmission Services*The body changed from an Executive NDPB to an Executive Agency on 1 April 2012. Now an executive agency - ltd company being dissolved. Previously a company limited by guarantee that body is now in liquidation with the assets and liabilities transferred to the new Executive Agency of the same name.Northern Ireland Public BodiesNIA N/a124 Facilities LtdPThe Advisory Committee on General Commissioners of Income Tax (Northern Ireland) The General Commissioners of Income Tax are tribunals which hear appeals against decisions made by HMRC on a variety of different tax related matters. The Northern Irish body was abolished in April 2009 by the Tribunals Courts and Enforcement Act 2007. BThe Advisory Committee on Justices of the Peace (Northern Ireland)Channel Four International LtdChannel Four Learning LtdChannel Four Racing LtdyA subsidiary of Channel Four Television Corporation, this company has never traded and is therefore deleted from the PSCG$Channel Four Television Company Ltd Digital 3 eThese two separate entries actually refer to a company called "Digital 3 and 4 Ltd", a joint venture between ITV and Channel Four, in which both companies own a 50% share. Under ESA 95, ONS treats these kinds of Joint Ventures as not controlled by the public sector, and consequently Digital 3 and 4 Ltd is classified as a Private Non-Financial Corporation. Digital 4Film on Four LtdEThe Lord Chancellor's Legal Aid Advisory Committee (Northern Ireland)0The Museum of Science and Industry in ManchesterSince January 2012 the Museum of Science and Industry in Manchester has been part of the Science Museum Group. As such it is no longer a separate institutional unit.Regional Cultural Consortia2009-10Sport on Four LtdHThe Standards Board for England was created by the Local Government Act 2000 in order to champion and promote high standards of conduct amongst local politicians. The body was abolished under Section 57 of the Localism Act 2011 which came into force on 1 April 2012 under the Standards Board for England (Abolition) Order 2012.Fees payable to Ofcom to fund the Contract Rights Renewal Adjudicator and the Office of The Adjudicator - Broadcast Transmission ServicesD.29 Taxes on ProductionThe Office of The Adjudicator - Broadcast Transmission Services and the Contracts Rights Renewal Adjudicator are both bodies following Competition Commission investigations into the mergers of merger of transmission companies Arqiva and National Grid Wireless (NGW), and ITV companies Carlton and Granada. Both mergers were permitted to go ahead subject to the agreement of a package of measures (undertakings) to protect the interests of their customers including the establishment of independent Adjudicators. Both the OABTS and CRRA are funded by Ofcom, but Ofcom recovers the costs of the adjudicator bodies by charging Arquiva and Carlton / Granada (ITV). The payments from Arquiva and Carlton / Granada (ITV) to Ofcom are classified as D.29 taxes on production. LG - S1313 CG - S.1311]A new Executive Agency of the Department for Education, established in April 2012. This body has taken on many of the functions previously exercised by the Training and Development Agency for Schools; the Qualifications and Curriculum Development Agency ;and the General Teaching Council for England when these bodies were abolished on 1 April 2012.Airport Management Services Ltd The Air Travel Trust Fund is a dedicated, public sector controlled fund, (controlled by the Civil Aviation Authority) which compensates package holidaymakers and assists with repatriation costs in the event of their tour operator going bust. It is primarily funded by compulsory payments by firms with an ATOL (Air Travel Operators Licence - a legal requirement for any firm in the UK wishing to sell package holidays that include a flight). called ATOL Protection Contributions, which are levied at flat a rate of 2.50 per booked passenger. ONS has concluded that these payments are taxes, not sales, under ESA 95, resulting in the Air Travel Trust being reclassified to the Central Government sector, from April 2008, when the ATOL Protection Contributions were introduced.*Further Education Corporations in England EAlthough already listed in the Public Sector Classification Guide index, and identified as a Public Corporation, until January 2011 Bio Products Laboratory was a division of NHS Blood and Transplant (NHSBT), rather than a separate institutional unit. Bio Products Laboratory Ltd was only incorporated in August 2010, and only began trading in January 2011, when it was spun out of NHSBT as a separate stand alone company. It is a wholly owned subsidiary of Plasma Resources UK Limited (PRUK) that, in turn, is 100% owned and managed by the Department of Health, and a market body.rThe General Teaching Council for England (GTCE) was abolished on 1 April 2012 under Article 7 of the Education Act 2011 and its functions, post closure, have passed to the new Teaching Agency, one of a number of new executive agencies within the Department for Education. The other General Teaching Councils in Wales, Scotland and Northern Ireland all continue to exist+The Qualifications and Curriculum Development Agency was abolished under Article 25 of the Education Act 2011 on 1 April 2012. Its functions have been transferred to the Teaching Agency and the Standards and Testing Agency, two of the four new executive agencies within the Department for Education.Meat Hygiene Service{A former provider of training courses within government, sponsored by the Cabinet Office, the body closed on 31 March 2012.Teacher Training AgencyYoung Persons Learning Agency ATOL Protection ContributionsAir Travel Trust is majority funded by the ATOL Protection Contributions (APC). The contributions are collected under the powers of the 'The Civil Aviation (Contributions to the Air Travel Trust) Regulations 2007 ( ATT Regulations )'. The current rate of APC is 2.50 per passenger booked and ATOL holders contribute to the Trust on a monthly, quarterly or annual basis, dependent on the size of their licence authorisation. As a compulsory, unrequited payment to government these transactions are classified as a D.21 tax on products. Criminal Justice Inspection Northern Ireland (CJINI), an independent, statutory inspectorate established in 2003 under s.45 of the J< ustice (Northern Ireland) Act 2002. It is a Non-Departmental Public Body (NDPB) in the person of the Chief Inspector. The first Chief Inspector was appointed by the Secretary of State for Northern Ireland in August 2003, to inspect or ensure the inspection of all aspects of the criminal justice system. On 12 April 2010 Justice functions in Northern Ireland were devolved to the Northern Ireland Assembly and the Department of Justice came into existence as a new Northern Ireland Department. From this date CJI became an executive Non-Departmental Public Body of the Department of Justice.DoHThe Public Sector Classification Guide has included an entry for a body called the Family Health Services Appeal Authority for some time, this body was a special health authority and was abolished in April 2005 (see disbanded / deleted entities below). Another body with the same name existed as a Tribunal NDPB until January 2010, as part of the changes under the Tribunals, Courts and Enforcement Act 2007.-A Special Health Authority established in April 2005 by the Health and Social Care Information Centre (Establishment and Constitution) Order 2005 it is a public sector, non-market body. It took on the functions of the National Health Service Information Authority when that body was abolished in 2005.HS1 Ltd%A Special Health Authority established in July 2001 its exists to implement and oversee measures to maintain and improve the safety of patients treated by the National Health Service, and took on the functions of the National Clinical Assessment Authority when that body was abolished in 2005.The Northern Ireland Judicial Appointments Commission (NIJAC), a body created in June 2005 under the Justice (Northern Ireland) Acts 2002 & 2004. They describes themselves as a Non-Departmental Public Body, and it is a public sector, non market body, and so is classified as a Central Government body, from its creation in June 2005, and sponsored by the Northern Ireland Assembly Office of the First Minister and Deputy First Minister (NIA: OFMDFM)QThe Public Prosecution Service for Northern Ireland (PPSNI) was established in June 2005 by the commencement of the Justice (Northern Ireland) Act 2002. It is the principal prosecuting authority in Northern Ireland. In addition to taking decisions as to prosecution in cases investigated by the police in Northern Ireland, it also considers cases investigated by other statutory authorities, such as HM Revenue and Customs. Since the devolution of policing and justice to the Northern Ireland Assembly in April 2010, the Service has been designated as a non-ministerial government department. Queen Victoria School is a boarding school in Dunblane, in Scotland. It is funded by the Ministry of Defence to provide education for the children of UK Armed Forces personnel who are Scottish, have served in Scotland or are part of a Scottish Regiment. Until April 2005 the school was run as an Executive Agency of the Ministry of Defence, but it subsequently was subsumed back into the MoD, and is classified in the PSCG as a Former Central Government Body. However there is also a charity called Queen Victoria School ((registered with the Office of the Scottish Charity Regulator under number SC013381). This charity was originally established under a Royal Warrant in 1905, and like many charities is mainly funded by voluntary donations and legacies. Under its 2006 governance arrangements, its governing Board is entirely appointed by the Secretary of State for Defence, and so the Queen Victoria School charity is classified as a Central Government body in its own right. CTRL Section 1 Finance plcBoth CTRL Section 1 Finance plc and LCR Finance plc were previously subsidiary companies of London and Continental Railways, both companies were financing vehicles for LCR. In June 2009 the share capital in both companies was acquired by the Department for Transport, which has assumed the liabilities of both companies, so these two companies are now subsidiary companies of the Department of Transport, and reclassified as Central Government bodies as neither qualify as public financial or public non-financial corporations. CG - S1.311(Northern Ireland Office Sponsored BodiesA number of bodies classified to Central Government were previously shown as sponsored by the Northern Ireland Office (NIO). With the devolution of policing and law and order matters to Northern Ireland, to the Northern Ireland Assembly Department of Justice (NIA:DoJ), the entries in the guide for the following bodies are amended to show the NIA: DoJ as the sponsoring department: The Northern Ireland Prison Service; The Compensation Agency (CA); The Forensic Science Agency (FSNI); Northern Ireland Police Fund; Northern Ireland Policing Board; Police Ombudsman for Northern Ireland (Independent Commission for Police Complaints for Northern Ireland); the Police Service of Northern Ireland; the Probation Board for Northern Ireland; and the Royal Ulster Constabulary George Cross Foundation. Several other bodies, including the Parades Commission and Northern Ireland Human Rights Commission remain sponsored by the Northern Ireland Office.8Commission for Patient and Public Involvement in Health 6The Health Development Agency was a separate Special Health Authority, established in January 2000 under the Health Development Agency (Establishment and Constitution) Order 1999, but it was abolished on 1 April 2005 and its liabilities transferred to the National Institute for Health and Clinical Excellence.,London and Continental Railways SubsidiariesFollowing a review, a number of subsidiary companies of London and Continental Railways - Eurostar (UK) Ltd; LCR Treasury Management Ltd; London & Continental Stations & Property Limited; Union Railways South; Channel Tunnel Rail Link Ltd; CTRL (UK) Ltd,; and Union Railways North - have been reclassified. With the exception of Union Railways North, renamed HS1 Ltd and sold in November 2010, these companies have either been dissolved or ceased trading some time ago. Two companies - European Night Services Ltd and KXC Landowners Ltd have never traded, and this company will be deleted from the guide. More detail on each of these companies will be included in the notes to each entry on the guide.#National Biological Standards Board&National Clinical Assessment Authority.Northern Ireland Public Sector Enterprises LtdDoEDounreay Site Restoration Ltd(Nuclear Decommissioning Authority (NDA) CG-1.311Dounreay Site Restoration Limited (DSRL) is one of several Site Licence Companies - these companies carry out nuclear decommissioning and commercial operations across sites owned by the NDA. DRSL carries out the closure programme at the Dounreay site in the North of Scotland. DRSL was sold to UKAEA Ltd, a private sector firm, but under the contractual documents between the NDA, DRSL and UKAEA Ltd, the NDA retains control over DRSL's general corporate policy. NDA also provides the bulk of DRSL's funds, in a form of funding arrangement that ONS has judged is similar to grant funding, rather than sales. DSRL is therefore a public sector controlled, non-market body classified to the Central Government sector. The body is an advisory council to the Northern Irish Department for the Environment. Membership of the Council is ratified by the Northern Irish Minister for the Environment. In line with other advisory councils the body is classified to the central government sector.LG-1.313The Mayors Office for Policing and Crime has been created under the Police and Social Responsibility Act 2011. It replaces the Metropolitan Police Authority and took on its functions and responsibilities of overseeing the Metropolitan Police Force. It is a corporation sole and the Mayor of London is also the occupant of the Mayor's Office for Policing and Crime and therefore controlled by the local government arm of the public sector. MOPC's funding is a variety of grants and taxes, making it a non-market body, and its remit is restricted to London. As a public sector, non-market body with a restricted geographic remit, it is classified as a Local < Government body.NHS Education for Scotland is a "special health board" created in March 2002 and is responsible for supporting NHS services in Scotland by developing and delivering education and training for those who work in NHS Scotland. It's governing board is appointed by the Scottish Health Minister, and is mainly funded by grant-in-aid. As a public sector controlled and non-market body, it is classified to the Central Government sector.NMONorthern Rock plc FS (public) FS (Private)ZSTFC Innovations Ltd / CLIK (Central Laboratory Innovation and Knowledge Transfer Co.Ltd)0Science and Technology Facilities Council (STFC)Included in the guide already as a body sponsored by the Government Equalities Office (GEQ), with the closure of that department, the EHRC has transferred to become a body sponsored by the Home Office.Previously listed as 'Historic Environment Advisory Council' the name is now correctly listed as the Historic Environment Advisory Council for Scotland.IOffice for Standards in Education Children's Services and Skills (Ofsted)Ofqual was listed in the Public Sector Classification Guide as a body sponsored by the QCA (Qualifications and Curriculum Authority). This is incorrect, it is a non-ministerial department, with no sponsoring body as such.ROffice of Her Majesty's Chief Inspector of Education and Training in Wales (Estyn)Previously listed as "Office of HM s Chief Inspector of Schools (Wales) (Estyn)", the name of the body was changed following the passage of the Learning and Skills Act 2000. Welsh OfficeCADW (Welsh Historic Monuments)In January 2011 it merged with Magnox South Ltd to form a single company, Magnox Ltd. Both companies were owned by private sector firm Reactor Sites Management Company Limited but were subject to almost identical contractual arrangements as those at DSRL, RSRL and that remain in place over Magnox Ltd that mean the NDA had control over their general corporate policy, and were funded mainly by what was essentially grant funding. They were both previously classified in the Central Government sector.Metropolitan Police Authority(The Metropolitan Police Committee was a predecessor to the Metropolitan Police Authority. The Committee advised the Home Secretary on matters relating to the Metropolitan Police and disbanded following the creation of the Metropolitan Police Authority under the Greater London Authority Act 1999.The Nursery Channel LtdWoman's National Commission+Legislation for the creation of the British Transport Police Authority was the Railways and Transport Safety Act 2003. The body came into existence in October 2004 and took over responsibility for the running of the British Transport Police from the Strategic Rail Authority (which was abolished). The body includes the British Transport Police and all its employees, assets and liabilities. British Transport Police Authority is public sector controlled via appointments to the Authority being made by the Secretary of State for Transport. Majority funding is provided by a compulsory levy on train operating companies which the ONS have classified as a D.29 tax on production. As a public sector controlled, non-market body it is classified to the central government sector as of its creation in October 2004.Government Procurement Service was formerly known as Buying Solutions and is an Executive Agency within the Cabinet Office that oversees centralised procurement. As a public sector controlled, market body it maintains the same classification as its predecessor as a public corporation.The Inland Waterways Advisory Council succeeded the Inland Waterways Amenity Advisory Council in April 2007 following the passing of the Natural Environment and Rural Communities Act 2007 NIA:DFPNILand and Property Services is an Executive Agency of the Northern Ireland Assembly Department for Finance and Personnel. It was established in April 2007 following the merger of two predecessor bodies - the Rate Collection Agency and the Valuation and Lands Agency. In April 2008 two other bodies were merged into the organisation - Land Registers of Northern Ireland and Ordnance Survey of Northern Ireland.The Northern Ireland Assembly Commission is the corporate body established to run the Northern Ireland Assembly, as opposed to the Northern Ireland government departments that perform the administrative tasks - it is similar to the Scottish Parliamentary Corporate Body, the Houses of Parliament and the National Assembly of Wales. It has been operating continuously since the resumption of devolution in Northern Ireland in May 2007. FS - S.124These Charitable Funds are broadly similar to NHS Charities in England and Wales, and Scottish Health Board Endowment Funds, in that they are controlled by the health body they are associated with, and they are non-market bodies mainly funded by voluntary donations and legacies. As such they are classified to the central government sector - they have existed in their current format since 1972.The Northern Ireland Medical and Dental Training Agency is a Special Agency of the Northern Ireland Assembly Department of Health, Social Services & Public Safety. It was established with effect from April 2004 and is a public sector controlled, non-market body (it is mainly grant funded) It replaced the former Northern Ireland Council for Postgraduate Medical and Dental Education.NIA:DCALGThe Northern Ireland Screen Commission is the government agency that promotes the film and television industry in Northern Ireland. Its directors are appointed by Ministers and funding is provided as grants from central government bodies. It is classified to the central government sector as of its incorporation in April 1997.1Northern Ireland Authority for Utility RegulationsFormerly known as the Northern Ireland Authority for Energy Regulation and classified to the central government sector. The body's name was changed and its remit increased by the Water and Sewerage Services (Northern Ireland) Order 2006. As a public sector controlled, non-market body it is classified to the central government sector as of the name change in April 2007.This body regulates water and sewerage services in Scotland, performing a similar role to Ofwat. Legislation creating the body was the Water Services etc. (Scotland) Act 2005, and the body came into existence in July 2005. It is public sector controlled via ministerial appointment of its governing board and funded by non-market compulsory charges to Scottish Water the body is classified to the central government sector as of its creation.$The Youth Justice Agency is one of five Executive Agencies of the Northern Ireland Department of Justice and was established on 1 April 2003. It replaced the former Juvenile Justice Board (which itself had replaced an older body called the Rathgael and Whiteabbey Schools Management Board).Tote Bookmakers LtdTote Credit LtdTote Direct LtdThe Crown Prosecution Service was previously identified as a body sponsored by the Home Office, but it is in fact a Non-Ministerial Department in its own right.+Northern Ireland Departmental AbbreviationsNIA: DE and NIA: DoEAt the request of the Northern Ireland Assembly, the abbreviations used to identify the Northern Ireland Assembly's Departments of Education and Environment have been swapped, to align them with the abbreviations used by the Assembly.Following the devolution of policing and justice functions to the Northern Ireland Assembly, and the establishment of the Northern Ireland Department of Justice (NIA:DoJ), the entries for the following Central Government bodies have been amended to show the NIA: DoJ as the sponsoring body: Northern Ireland Prison Service; The Compensation Agency (CA); The Forensic Science Agency (FSNI); Northern Ireland Police Fund; Northern Ireland Policing Board; Police Ombudsman for Northern Ireland (Independent Commission for Police Complaints for Northern< Ireland); Probation Board for Northern Ireland; and Royal Ulster Constabulary George Cross FoundationRail Passengers' CouncilCurrently classified as a central government body it should be noted on the guide that the operating name of the body is Passenger Focus.St. Mary's University CollegeNIA:DELThe entry has been updated to show the sponsoring entity as the Northern Ireland Assembly Department of Education and Learning.4Ashworth, Broadmoor and Rampton Hospital AuthoritiesStrategic Rail AuthorityBritish Transport Police was formerly a separate institutional unit sponsored by the Strategic Rail Authority. Following the creation of the British Transport Police Authority in October 2004 responsibility for the British Transport Police was transferred to the Authority. At this point the British Transport Police ceased to be an institutional unit on its own and is now part of the British Transport Police Authority.*Central Rail Users' Consultative Committee#Commission for Integrated Transport]The body advised Government on integrated transport policy. It was abolished in October 2010.The Commons Commissioners was a statutory body comprising expert lawyers in commons law who were appointed to adjudicate disputed applications to register common land and greens under the Commons Registration Act 1965. The body was abolished in September 2010.This body was established under the Enterprise Ulster (Northern Ireland) Order 1973 and was an employment training organisation. Northern Irish Ministers appointed the board and majority funding was provided via grant in aid. The body was closed in March 2007.The Sports Ground Safety Authority Act 2011 renamed the Football Licensing Authority and expanded its remit to cover stadia used for a wide variety of sports. The Act came into force on 1 November 2011.Horserace Totaliser Board The Horserace Totaliser Board (the Tote) was a publicly owned bookmaker. Under The Horserace Betting and Olympic Lottery Act 2004, the Horserace Totaliser Board ceased to exist on 13th July 2011, and its assets, staff, liabilities and subsidiary companies transferred to a successor company "Tote (Successor Company) Limited". This company was sold to Lightcatch Ltd, the parent company of private sector bookmaker Betfred. The Tote and all its UK subsidiaries are reclassified as former public corporations from this point.A predecessor body to Invest Northern Ireland. Legislation that created Invest Northern Ireland, the Industrial Development Act (Northern Ireland) 2002, abolished the Industrial Development Board for Northern Ireland.A predecessor body to Invest Northern Ireland. Legislation that created Invest Northern Ireland, the Industrial Development Act (Northern Ireland) 2002, abolished the Industrial Research and Technology Unit.Body advising Government, navigation authorities and others about the use and development of the inland waterways of England, Wales and Scotland. In April 2007 the body became the Inland Waterways Advisory Council.International Rail RegulatorNThe International Rail Regulator regulated international passenger and freight services for the United Kingdom. Under the Railways Infrastructure (Access and Management) Regulations 2005, which came into force in November 2005, all rights and responsibilities transferred to the Office of Rail Regulation and the body ceased to exist.Laganside CorporationThe Laganside Corporation, established by the Laganside Development (Northern Ireland) Order 1989, was responsible for overseeing the regeneration of parts of Belfast. Functions were transferred to the Department for Social Development, and the Corporation was dissolved on 1 July 2007."Land Registers of Northern IrelandThe predecessor body to the Northern Ireland Utility Regulator. The Water and Sewerage Services (Northern Ireland) Order 2006 changed the name of the NIUR to the Northern Ireland Authority for Energy Regulation in April 2007.The Northern Ireland Consumer Committee for Electricity was established in the early 1990s under section 7 of The Electricity (Northern Ireland) Order 1992, but was abolished under section 9 (3)(b) of the Energy (Northern Ireland) Order 2003, which came into force on 1 April 2003.NIA:0Northern Ireland Regional Medical Physics AgencyThe Northern Ireland Regional Medical Physics Agency (NIRMPA) was established in the mid 1990s but abolished on 1st April 2009 following the passage of the Northern Ireland Regional Medical Physics Agency (Dissolution and Transfer of Staff, Assets and Liabilities) Order (Northern Ireland) 2009. Its staff, assets, liabilities etc were transferred under the Order to the Belfast Health and Social Care Trust (another Central Government body).NIA:DRD>Formerly an Advisory Non-Departmental Public Body (NDPB) sponsored by the Northern Ireland Assembly Department for Regional Development (NIA:DRD), the Northern Ireland Water Council was abolished under section 296 of the Water and Sewerage Services (Northern Ireland) Order 2006, which came into force on 1 April 2007.$Rail Users' Consultative Committees Rate Collection AgencyWRathgael and White Abbey Training / Training Schools Management Boards Northern Ireland.The Malone and Whiteabbey Training Schools Act (Northern Ireland) 1956 (amended by the later Malone and Whiteabbey Training Schools Act (Northern Ireland) 1968)), referred to a body called "Rathgael and Whiteabbey Schools Management Board". This body was renamed as the Juvenile Justice Board in 1998, but this body was subsequently replaced in April 2003 by the Youth Justice Agency. The two existing entries in the guide will be replaced by a single entry in the Former Central Government tab of the guide - Rathgael and Whiteabbey Schools Management BoardA Scottish Government body that centrally managed endowments given to Scottish hospitals. The Scottish Hospital Trust dissolved under the Public Appointments and Public Bodies etc. (Scotland) Act 2003 in April 2004.The body closed in March 2011. Previously it advised the Government and Devolved Administrations on implementing sustainable development.#Veterinary Laboratories Association(Payments under Police Service AgreementsUnder sections 33-35 of the Railways and Transport Safety Act 2003, the Secretary of State for Transport can require individuals / companies operating railway services to enter "Police Services Agreements", to fund the activities of the British Transport Police Authority. ONS has judged that payments under these agreements are compulsory, unrequited payments (being not directly requited to the paying firm), and are therefore classified as D.29 taxes on production.0Jobcentre Plus was created in April 2002 following the merger of the Benefits Agency and the Employment Service. It is an executive agency as part of the Department for Work and Pensions. As a public sector controlled, non-market body it is classified to the central government sector as of its creation.,The Disability Employment Advisory CommitteeBoth of these bodies merged in April 2008 to form The Pension, Disability and Carers Service. As such from April 2008 both became former central government bodies.(The Personal Accounts Delivery AuthorityThe National Employment Panel+The Pension, Disability and Carers Service JThe Pension, Disability and Carers Service was created in April 2008 by merging The Pension Service and the Disability and Carers Service. It is an executive agency as part of the Department for Work and Pensions. As a public sector controlled, non-market body it is classified to the central government sector as of its creation.National Non Food Crops CentreNNFFC is the UK s National Centre for Bio-renewable Energy, Fuels and Materials. A representative from the Department of Energy and Climate Change (DECC) is a director on the board. The current Articles of Association give the DECC < director significant controls over the general corporate policy of the company. As a public sector controlled, non-market body the National Non Food Crop Centre is reclassified to the central government sector as of the adoption of the currently Articles of Association in July 2007.KVeterans Advisory & Pensions Committees (VA&PCs) formerly known as War Pensions Committees have existed since the 1920s, supporting war pensioners and war widow(ers), hearing their complaints on war pension issues and making recommendations to the government and its agencies. Replaced the War Pensions Committees in December 2009.The Appeals ServiceThese three bodies merged in April 2006 to form the Tribunals Service which assumed their roles and responsibilities. The Tribunals Service was created in April 2006 as an Executive Agency of the Department for Constitutional Affairs (now the Ministry of Justice). The Employment Tribunals Service was an agency of DTI (now BIS). The Criminal Injuries Compensation Appeals Panel was an agency of the Home Office. The Employment Tribunals Service0The Criminal Injuries Compensation Appeals PanelThe Benefits AgencyThe Employment ServiceThe New Deal Task ForceThe body was an advisory NDPB responsible for ensuring the design of the New Deal met the requirements. The body was replaced in October 2001 by the National Employment Panel.Working Ventures UKWorking Ventures UK was an employer led organisation that advised the Government on Labour Market policies. The company was dissolved in August 2010 and as such is classified as a former central government body.EThe Advisory Committee for Disabled People in Employment and TrainingThe Advisory Committee for Disabled People in Employment and Training was an Advisory NDPB associated with the Department for Education and Employment (DfEE). It was abolished in April 2002.The committees which supported war pensioners and war widow(ers), hearing their complaints on war pension issues and making recommendations to the government and its agencies were replaced in December 2009 by the Veterans Advisory & Pensions Committees.$Postal Services Commission (Postcom)!The Commissioners of Irish LightsThe three General Lighthouse Authorities themselves have also been treated as public non-financial corporations, but with the reclassification of the Fund, and Light Dues, also become non-market bodies and are reclassified as Central Government bodies as well. !Trinity House Lighthouse ServicesOffice of Communication (Ofcom)ONS originally classified Ofcom as a public non-financial corporation in 2002, when the body was set up. Following a review, ONS has concluded that Ofcom was wrongly classified. The majority of Ofcom's funding comes in the form of Grant-in-Aid from DCMS. As grant-in-aid is not considered "sales" under ESA 95, Ofcom is and always has been a non-market body, and is consequently reclassified as a Central Government unit from its creation. Light DuesThe Department for Constitutional Affairs took over from the Lord Chancellors Department in 2003, but was itself replaced by the Ministry of Justice in May 2007.An Advisory Non-Departmental Public Body (NDPB), it replaced the Advisory Council on Public Records and the Historical Manuscripts Commission which were merged together in April 2004.Created in 2006 to support the judiciary in discharging is responsibilities, it has taken over functions from the Ministry of Justice and overseas the Family Justice Council and Civil Justice Council among other bodies. [The Judicial College took over the functions of the Judicial Studies Board on 1 April 2011."The Office for Judicial Complaints~An associated office of the Ministry of Justice, the Office for Judicial Complaints is included in the guide for completeness.The Public Guardian Board was created under the Mental Capacity Act 2005, and is an advisory board. It is added to the guide for completeness.;Commission for Ethical Standards in Public Life in ScotlandCreated under the Scottish Parliamentary Commissions and Commissioners etc. Act 2010, this body was created to support the offices of (a) the Public Standards Commissioner for Scotland and (b) the Public Appointments Commissioner for Scotland. It brings together the functions of the Chief Investigating Officer, the Commissioner for Public Appointments in Scotland, and the Scottish Parliamentary Standards CommissionerCreated under the Scottish Parliamentary Standards Commissioner Act 2002, it was replaced in April 2011 by the Commission for Ethical Standards in Public Life in ScotlandCreated by the Ethical Standards in Public Life etc. (Scotland) Act 2000, it was replaced in April 2011 by the Commission for Ethical Standards in Public Life in Scotland*The Supreme Court is the final court of appeal in the UK for civil cases. It hears appeals in criminal cases from England, Wales and Northern Ireland. It was established as a new Non-Ministerial Department under Part 3 of the Constitutional Reform Act 2005, and came into existence in October 2009.Regional Assemblies were created for the nine English Regions as representative regional chambers under the Regional Development Agencies Act 1998. It was originally intended that these would become elected assemblies, but this never came to pass, other than the Greater London Authority. The Regional Assemblies were all abolished between June 2008 and March 2010. They have been replaced by a variety of different structures.$NHS Board Endowment Funds (Scotland)Similar to NHS Charities in England and Wales, which were classified to the Central Government sector last month, the fourteen NHS Boards in Scotland have associated charities, whose Trustees are the Health Board Directors who fulfil the role on an ex officio basis. Like the similar bodies in England and Wales, these bodies are funded mainly through legacies and voluntary donations, making them non-market bodies.An Executive Agency of the Ministry of Justice, HM Courts and Tribunals Service was created on 1 April 2011 following the merger of HM Courts Service and the Tribunals Service into one integrated agency providing support for the administration of justice in courts and tribunals. Her Majesty's Courts ServiceCreated in 2005, HM Courts Service was an Executive Agency of MoJ, which replaced The Court Service. It was merged with the Tribunal Service in April 2011 to form HM Courts and Tribunals Service.Created in April 2006, The Tribunals Service was an Executive Agency of the Ministry of Justice until it was merged with HM Courts Service in April 2011 to form HM Courts and Tribunals Service.Schools Food TrustMagistrates CourtstHistorically, Magistrates Courts were administered locally, by Magistrates Courts Committees. All Magistrates Courts were transferred from local control to the then Department of Constitutional Affairs (subsequently replaced by the Ministry of Justice) under the Courts Act 2003, coming into force on 1 April 2005. They are administered by HM Courts and Tribunals Service.PML Applications Ltd-CG Funds, Accounts, Courts and Posts - S.1311Formerly the Accountant General of the Supreme Court, a title used by the Courts Funds Office, this title was changed following the opening of the new Supreme Court in late 2009. The sponsoring department is no longer the LCD.Change in sponsoring department - formerly shown as sponsored by the Department of Constitutional Affairs (DCA), the Electoral Commission is actually answerable directly to the House of Parliament rather than to a Government Department.Northern Ireland Court ServiceChange in sponsoring department - formerly shown as sponsored by the Lord Chancellor's Department, they are Advisory NDPBs of the Northern Ireland Court ServiceChange in sponsoring department - formerly shown as sponsored by the Lord Chancellor's Department, CAFCASS is an Executive NDPBs of the Department for Education.The Advisory Committees on General Commissioners of Income Tax; the Advisory Committees on Justices of the Peace in England and Wales; the Civil Procedure Rule Committee; the Crown Cour< t Rule Committee; the Insolvency Rules Committee; the Land Registration Rules Committee; the Law Commission; the Legal Services Commission; the Legal Services Consultative Panel; the Legal Services Ombudsman; the Legal Services Complaints Commissioner; and the Office of the Information CommissionerChange in sponsoring department - these bodies were formerly shown as sponsored by the Lord Chancellor's Department, but they are all now bodies sponsored by the Ministry of Justice.,Combined Courts, County Courts, Crown Courts2Change in sponsoring department - these entries in the guide are "en bloc" entries covering a range of institutions. Formerly shown as sponsored by the Lord Chancellor's Department, they are all the ultimate responsibility of HM Courts and Tribunals Service which is sponsored by the Ministry of Justice.CJudge Advocate General, Lord Chief Justice, and Master of the RollshChange in sponsoring department - these posts are all know under the supervision of the Judicial Office.Civil Aviation Authority, Driving Standards Agency, Air Travel Trust, Port of London Authority, Northern Lighthouse Board and Trinity House Lighthouse ServiceChange in sponsoring department - these bodies were all formerly shown as bodies sponsored by the Department of Transport, Local Government and the Regions (DTLR), which no longer exists. They are all now sponsored by the Department for Transport (DfT).=Audit Commission and the Queen Elizabeth II Conference CentreChange in sponsoring department - these bodies were all formerly shown as bodies sponsored by the Department of Transport, Local Government and the Regions (DTLR), which no longer exists. They are all now sponsored by the Department for Communities and Local Government (DCLG).Building Regulations Advisory Committee; Commission for Local Administration; Independent Housing Ombudsman Limited; Leasehold Advisory Service; and London Thames Gateway Development CorporationXChange in sponsoring department - these bodies were all formerly shown as bodies sponsored by the Office of the Deputy Prime Minister (ODPM), which no longer exists. They are all now sponsored by the Department for Communities and Local Government (DCLG). The Commission for Local Administration is also known as the Local Government Ombudsman.3Change in sponsoring department - Lease Conferences Ltd was formerly shown as sponsored by the Office of the Deputy Prime Minister (ODPM), which no longer exists. It is now sponsored by the Department for Communities and Local Government (DCLG). It is a subsidiary company of the Leasehold Advisory Service.Change in sponsoring department - The Planning Inspectorate was formerly shown as sponsored by the Office of the Deputy Prime Minister (ODPM), which no longer exists. It is now accountable to the Department for Communities and Local Government (DCLG) and the Welsh Assembly Government. hFormerly listed in the guide as the "Valuation Office", its correct name is the Valuation Office Agency.Change in sponsoring department - the Government Car and Despatch Agency was previously shown as sponsored by the Cabinet Office (CO), but it transferred to the Department for Transport in 2005/6. DoA LimitedFormerly listed in the guide as "Deeds of Assumption" - DoA was incorporated in March 1996, as part of the rail privatisation process (it was created to hold debt associated with the seven Passenger Transport Executives). It was transferred to the Strategic Rail Authority in 2001, and then split between the Scottish Executive and BRB (Residuary) Ltd when the SRA was abolished in 2005. It is expected to be wound up in early 2012.The Lord Chancellors Department was abolished, and replaced by the Department of Constitutional Affairs, itself later replaced by the Ministry of Justice.Established by the Public Appointments and Public Bodies etc. (Scotland) Act 2003, it was replaced in April 2011 by the Commission for Ethical Standards in Public Life in Scotland6Although the Courts and Legal Services Act 1990 provided for the creation of a body called the Authorised Conveyancing Practitioners Board, the body was never established, and the legislation enabling such a body to be created was repealed under the Legal Services Act 2007. It will be removed from the guide.WFormerly an Advisory Non-Departmental Public Body (NDPB), it was abolished during 2003.Formerly a body with a role in the Northern Irish juvenile criminal justice system, it ceased to exist in April 2005 when the Lay Panels were replaced by Lay Magistrates under the Justice (Northern Ireland) Act 2002.Formerly an Advisory NDPB, it was merged with a body called the Historical Manuscripts Commission (the Royal Commission on Historical Manuscripts - already listed as a Former CG body in the guide) and renamed / replaced by the Advisory Council on National Records and Archives.Formerly an Executive Agency of the Lord Chancellors Department established on 3 April 1995, it was responsible for the management of county courts, the supreme court of England and Wales and a number of tribunals. In April 2005 the Magistrates Courts Service and the Court Service were brought together into a single body, HM Courts Service, which itself has been subsequently replaced by HM Courts and Tribunals Service.The Honorary Investment Advisory Committee was a predecessor of the Strategic Investment Board, which also no longer exists. It was abolished during 2000.Established in the early 1970's under the Immigration Act 1971, Immigration Appellate Authorities were replaced by the Asylum and Immigration Tribunal, now part of HM Courts and Tribunals Service, in April 2005.Established in 1979, it was responsible for training judges in Crown, County and higher courts in England and Wales. On 1 April 2011 the functions of the JSB transferred to the Judicial College.Formerly the administrative arm of the Court of Protection it was established in April 2001 but replaced by the Public Guardian in October 2007 under the Mental Capacity Act 2005.Formerly an Advisory NDPB, it existed to advise on the investment activities of a number of bodies, including the Public Guardianship Office and the Courts Fund Office. It was abolished in June 2008.tNo longer exists, the Cabinet Office publication "Public Bodies 2005" records that it was abolished in October 2004.-Greater London Magistrates' Courts Authority 2Established in April 2001, the Greater London Magistrates' Courts Authority was abolished on 1 April 2005 as part of the changes to the governance of Magistrates Courts under the Courts Act 2003. Magistrates Courts in London are now administered by HM Courts and Tribunals, part of the Ministry of Justice.Elected Regional Assemblies_Elected regional assemblies were included in the guide as an en bloc entry, and were intended to be established as an additional tier of government for the nine English Regions under the Regional Development Agencies Act 1998. Other than the Greater London Authority, no elected assemblies were created, so this entry is being deleted from the guide.=The Advisory Panel on Standards for the Planning InspectorateFormerly an Advisory NDPB that existed to advise Ministers in relation to the Planning Inspectorate. It was abolished in June 2010Set up in 2006, Firebuy's role was to secure greater value for money through economies of scale and greater collaboration in procurement for the Fire and Rescue Services. It closed as a Non-Departmental Public Body (NDPB) in April 2011 and the management of the framework contracts has been formally transferred to a private sector company called The Consortium for Purchasing and Distribution Limited.The Property Advisory GroupThe Property Advisory Group was abolished in 2003. It was established in 1978 and advised successive Departments on land, property and development issues. The Rent ServicexFormerly an Executive Agency of the Department for Work and Pensions (DWP), The Rent Service provided rental valuation services for the private rented housing sector for Housing Benefit (HB) purposes and the new Local Housing Allowance (LHA), which becam< e operational on 7 April 2008. From 1 April 2009 Rent Officer functions transferred to the Valuation Office Agency (VOA).GArgyll Ferries runs the ferry service between Gourock town centre and Dunoon town centre, at the mouth of the River Clyde in the west of Scotland. Argyll Ferries is a wholly owned subsidiary of David MacBrayne Ltd As a public sector controlled, non-market body Argyll Ferries Ltd is classified to the central government sector.Community Councils (Scotland) LG S.1313Community Councils are the lowest tier of government in Scotland and are broadly equivalent to Parish councils in England. Scottish Community Councils were created under the Local Government (Scotland) Act 1973.Community Councils (Wales)Community Councils are the lowest tier of government in Wales and are broadly equivalent to Parish councils in England. Welsh Community Councils were created under the Local Government Act 1972.Luton Borough CouncilzPreviously owned and operated by the public sector owned Luton International Airport Ltd. In August 1998 an agreement was signed that handed over the operation of the airport to a new company, London Luton Airport Operations Ltd, for a period of 30 years with Luton Borough Council retaining 100 per cent ownership of the airport. London Luton Airport Ltd receive an annual concession fee from London Luton Airport Operations Ltd. As concession fees are not classed as sales under the ESA 95 Manual on Government Deficit and Debt (MGDD) London Luton Airport Ltd is a non-market body and is classified to the local government sector.The Office for Budget Responsibility provides analysis of the UK's public finances. It was set up in 2010 and became a statutory body via the National Audit Act 2011 on 22 March 2011. DNHS Charities is an umbrella term for a series of bodies that have charitable status and a close relationship with NHS institutions. Trustees for many of the charities are Strategic Health Authorities, NHS Trusts or Primary Care Trusts. Trustees of other charities are appointed directly by the Secretary of States for Health, or the Appointments Commission (also part of Central Government). They are mainly funded through voluntary donations and legacies, making them non-market bodies. NHS charities in England and Wales are classified en bloc to the central government sector.The Building Standards Advisory Committee was required to report to Scottish Ministers on aspects of the building standards system. It considered developments in the industry, changes in public expectations or particular problems that arose, and had to be consulted on all proposed amendments to legislation or guidance documents. The body was dissolved by the Public Services Reform (Scotland) Act 2010. A public sector controlled, non-market body, Healthcare Improvement Scotland is classified to the central government sector as of its creation via the Public Services Reform (Scotland) Act 2010. The Historic Environment Advisory Council was an advisory NDPB which provided Scottish Ministers with strategic advice on issues affecting the historic environment. The body was dissolved by the Public Services Reform (Scotland) Act 2010. A public sector controlled, non-market body, SCSWIS is classified to the central government sector as of its creation via the Public Services Reform (Scotland) Act 2010. The body took over the responsibilities of the Scottish Commission for the Regulation of Care.Waterwatch Scotland represented the interests of Scottish Water customers and investigated complaints. The body was dissolved by the Public Services Reform (Scotland) Act 2010. The responsibilities were transferred to the Scottish Public Service Ombudsman.7InterTradeIreland (Trade and Business Development Body)North South Ministerial Council'Special European Union Programmes Body QLondon Luton Airport Operations Ltd and London Luton Airport Operations Group LtdPrNFC - S.11002 London Luton Airport Operations Ltd operates London Luton Airport and the body is owned via a holding company London Luton Airport Operations Group Ltd. The Group is ultimately owned by two Spanish bodies Abertis Infraestructuras (90%), and Aena Internacional (10%).RoW'The Design Council (incorporating CABE)oFollowing change to the governance arrangements in April 2011 that removed public sector control over the general corporate policy the Design Council is reclassified as a private, non-market body to the NPISH sector. In April 2011 the Design Council also assumed the responsibilities of the Commission for Architecture and the Built Environment - which was abolished.Parish Councils were listed on the guide, this listing has been amended to clarify that they only exist in England, where they are the lowest tier of local government. Parish Councils do not exist in Wales, Scotland or Northern Ireland. The lowest level of local government in Wales and Scotland are Community Councils created respectively under the Local Government Act 1972 and the Local Government (Scotland) Act 1973.Land Registry, TheChange in sponsoring department - the Land Registry transferred to the control of the Department of Business, Innovation and Skills in July 2011Ordnance SurveyChange in sponsoring department - the Ordnance Survey transferred to the control of the Department of Business, Innovation and Skills in July 2011Change in sponsoring department - the Met Office transferred to the control of the Department of Business, Innovation and Skills in July 2011The body was dissolved by the Public Services Reform (Scotland) Act 2010. Its properties, rights, liabilities and obligations were transferred to Scottish Natural Heritage.The body was dissolved by the Public Services Reform (Scotland) Act 2010. The responsibilities were transferred to Social Care and Social Work Improvement Scotland. JThe body was dissolved by the Public Services Reform (Scotland) Act 2010. The body was dissolved by the Public Services Reform (Scotland) Act 2010. Its properties, rights, liabilities and obligations were transferred to the Scottish Ministers. Flexibus LtduA former subsidiary of the Northern Ireland Transport Holding Company. Flexibus Ltd ceased trading in September 2008.Sureline Coaches LtdA former subsidiary of the Northern Ireland Transport Holding Company. Sureline Coaches Ltd was absorbed into the operations of Ulsterbus Ltd in July 1987.nThe body was created in 1971 and ceased trading following the privatisation of Northern Irish airports in 1994BECTA was an advisory NDPB dealing with IT equipment in schools. The body was closed by the Department for Education in March 2011.<Commission for Architecture and the Built Environment (CABE)JIn April 2011 the body merged into the Design Council and ceased to exist.mThe body advised on the purchase of wine for official government functions. It was abolished in October 2010. Local government en bloc entriesA number of broad en bloc entries were previously included in the guide in the local government sector. These entries are now out of date and have been deleted, examples include; municipally owned harbours, quarries, slaughterhouses.The bodies name changed in May 1992 to London Luton Airport Ltd and following an agreement signed in August 1998 the operation of the airport was handed over to a private company. The new classification of the body as a local government entity is outlined above.Remploy Ltd subsidiariesRemploy13 former Remploy subsidiaries - Diceform Ltd; Green Dragon AudioVisual Ltd; HW Poole and Son Ltd; Larch Cartons Ltd; Larch Industries Ltd; Larch Packaging Ltd; Larch Plastics Ltd; Mansfields (Norwich) Ltd; Mansfields Group Ltd; Spencer (Banbury) Ltd; Starman (Toiletries) Ltd; The Potteries Box Company Ltd; and Woodford-Gubbins Ltd - all of these were listed as Public Non-Financial Corporations but are classified as Former Public Corporations from their closure in April 2000.Special Services GroupThe body was closed on 1st April 2011 with its responsibilities transferring to the British Film Institute (BFI) and Film London.HUnited Kingdom Xenotransplantati< on Interim Regulatory Authority (UKXIRA)|The United Kingdom Xenotransplantation Interim Regulatory Authority was closed by the Department of Health in December 2006.<The Arts and Humanities Research Council is a non-departmental public body (NDPB). One of seven research councils in the UK. As a public sector controlled, non-market body it is classified to the central government sector as of its creation. The body took on the functions of the Arts and Humanities Research Board.The Civil Nuclear Police Authority oversees and employs the Civil Nuclear Constabulary. As a public sector controlled, non-market body it is classified to the central government sector as of April 2005.As an executive non-departmental body public body (NDPB) of BIS, Consumer Focus is classified to the central government sector. The classification incorporates Consumer Focus Wales, Consumer Focus Scotland and Consumer Focus Post (Northern Ireland). The body replaced Energywatch, Postwatch, the National Consumer Council (including the Scottish Consumer Council and the Welsh Consumer Council and the Northern Ireland Postal Services Committee.^Diamond Light Source Ltd operates the UK's national synchrotron facility. Majority owned by the Science and Technology Facilities Council (a central government body) and funded via grant income which is not classed as sales under ESA95. Diamond Light Source Ltd is classified to the central government sector as of its incorporation in February 2002.Eurostar International LtdPrNFC - S.11002/ S.11003/Formerly Eurostar UK Ltd, the company changed its name to Eurostar International Ltd in December 2009, this did not impact upon the classification. Up until September 2010 Eurostar International Ltd was classified in the UK National Accounts as a public non-financial corporation. Following a restructuring of the company, the majority of the shares are now foreign owned by French rail operator SNCF and Belgian rail operator SNCB meaning that Eurostar International Ltd is reclassified as a foreign controlled non-financial corporation as of September 2010.%Learning & Skills Improvement Service}Formerly listed as FE Improvement Ltd (t/a Learning and Skills Improvement Service, the body's name was changed in June 2008.The NPIA is a non-departmental public body (NDPB) sponsored and funded by the Home Office, predominantly through Grant funding, making it a public sector controlled, non-market body. RCUK Shared Services Centre Ltd Owned by the seven Research Councils, RCUK Shared Services Centre Ltd is a public sector controlled, non-market body classified to the central government sector as of its creation in August 2007.Serious Organised Crime AgencySOCA is an executive non-department public body (NDPB), reporting to the Home Secretary, and financed primarily by Grant-in-Aid from the Home Office together with funding from other government departments and bodies including the Scottish Executive and Northern Ireland Office. PC - S.1101Formerly named and listed on the SCG as the Central Laboratory Innovation and Knowledge Transfer Co.Ltd, the name changed in July 2007. The body is a subsidiary of the Science and Technology Facilities Council.A local government committee formed by five councillors from each of the two Joint Authorities, Plymouth City Council and Cornwall Council. The Joint Committee operates and maintains the Tamar Bridge and Torpoint Ferry and is majority funded by toll charges making it a market body.UK Space Agency As a public sector controlled non-market body, the UK Space Agency is classified to the Central Government sector, from 1 April 2011 when it became an executive agency of BIS.eLLWR Ltd is controlled by the NDA through clauses in the Parent Body Agreement, and remains classified in the public sector. It is not funded by sales and is therefore a non-market body justifying a reclassification to the central government sector. This change was previously announced in the monthly update for January 2011 but not implemented on the SCG. BIS/BERR/DTIThe functions of the Arts and Humanities Research Board were transferred to its replacement body the Arts and Humanities Research Council under Part 1 of the Higher Education Act 2004.BIS abolished public bodieshA number of changes to bodies administered by BIS have been made over the year that have not been reflected in the SCG. These changes have been picked up this month with a number of bodies moving to the former central government tab examples include the Pig Production Development Committee, Renewable Fuels Agency and the Environment Biotechnology Commission.ICompanies House records show that the body was dissolved in January 2002.;Central Laboratory Innovation and Knowledge Transfer Co.Ltd;The name was changed in July 2007 to STFC Innovations Ltd.{In April 2007 both of these bodies merged to form the Science and Technology Facilities Council, a central government body./Particle Physics and Astronomy Research Council:Energywatch was the public name of the Gas and Electricity Consumers' Council (GECC). Postwatch was the public name of the Consumer Council for Postal Services. Both bodies were abolished by Article 30 of the Consumers, Estate Agents and Redress (CEAR)Act 2007 with their functions transferring to Consumer Focus.tCompanies House records show that the body's name changed in June 2008 to the Learning & Skills Improvement Service.'Great North Eastern Railways (GNER) LtdGNER Ltd was the train operating company that ran East Coast Mainline services following rail privatisation. Following financial difficulties GNER Ltd ceased to operate the East Coast Mainline franchise in December 2007. Companies House records show that the company changed its name in April 2009 to 02938984 Ltd, that it is now in liquidation and has not filed accounts since 2007. Great Yarmouth Transport LimitedyA former municipal bus company, Companies House records show that Great Yarmouth Transport Ltd was dissolved in May 2002.QBoth bodies were abolished under the Serious Organised Crime and Police Act 2005.National Consumer Council The National Consumer Council and its Scottish and Welsh Committees ceased to exist on 1 April 2008 when they merged with energywatch and Postwatch t      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnpqrstuvwxyz{|}~o form Consumer Focus.XThe Northern Ireland Postal Services Committee merged into Consumer Focus in April 2008.Regional Aggregation Bodies were set up by government to negotiate deals for broadband on behalf of public facilities. There were nine bodies throughout the UK, one for each of the English Government regions e.g. North West Regional Aggregation Body, East of England Regional Aggregation Body . Companies House records show that all of these bodies were dissolved between June 2006 and May 2011 when the final body closed.!The Committee was closed in 2001.Rutherford Appleton Laboratory; Daresbury Laboratory; The Isaac Newton Group; Joint Astronomy Centre; and UK Astronomy Technology CentreThese bodies were all listed as Central Government bodies in the guide, but are not separate institutional units, but rather constituent parts of the Science and Technology Facilities Council - the entries in the guide will be deleted.;UK 3G Mobile Phone Licences - Treatment of Auction ReceiptsvReclassification of revenues from 2000 sale of 3G mobile phone licences from D.45 rent of an asset to sale of an asset Phone:Email:Date of Issue:Contact:Address:eSector: Financial Corporations S.12/ Sub Sector: Public Other Monetary Financial Institutions S.12201e SSector: Financial Corporations S.12/ Sub Sector: Central Bank S.121 (public sector)Additional NotesGSector: General Government S.13 / Sub Sector: Central Government S.1311_Former CG Organisations. Sector: General Government S.13/ Sub Sector: Central Government S.1311DSector: General Government S.13/ Sub Sector: Local Government S.1313Canal & River TrustJIn accordance with ESA2010 rules, holding companies are classified as 'Captive Financial Institutions' in S.127; additionally, in accordance with ESA 2010 rules whereby deadlock joint ventures are partitione< d into halves, Manchester Airport Holdings is partitioned between the public and private subsectors (S.12701 and S.12703).TPublic Non-Financial Corporation/Public Non-Financial Corporation (see notes in tab) S.11001/03 S.11001/3$Commonwealth Development CorporationCreated in 2001 as a limited company wholly owned by DfT to manage the majority of the remaining property, rights and liabilities of the British Railways Board. The body was abolished in September 2013 using powers from the Public Bodies Act 2011.iSubsidiary of London and Continental Railways, the company ceased trading in 2011 and is being dissolved.NS&IThe Aberdeen Western Peripheral Route (AWPR) is a transport infrastructure project delivered through a Public Private Partnership (PPP) between the Scottish Government and a consortium of private sector investors over a 30 year period. The AWPR will comprise 58km of new dual carriageway which bypasses the city of Aberdeen and connects several surrounding local radial routes. Operation and delivery of the AWPR Project is managed by three new special purpose vehicles (SPVs); Aberdeen Roads Holdings Limited, Aberdeen Roads Limited, and Aberdeen Roads Finance plc. The ONS assessed the classification of the three SPVs in the context of rules in the European System of Accounts 2010 (ESA 2010) and the accompanying 2014 Manual on Government Deficit and Debt (MGDD 2014). It was judged that due to the contractual relationships and sharing of directors between the three units, the SPVs should together be considered as one institutional unit for statistical purposes. Based on the Scottish Government s influence over the collective corporate policy of the SPVs, including effective vetoes over key aspects and the accrual of certain surpluses to the Scottish Government, it was judged that the AWPR SPVs are subject to public sector control. ONS also concluded that the unit does not have the features of a market producer. Consequently, as a non-market producer that is subject to public sector control, the AWPR SPVs are classified in the Central Government subsector (S.1311). *Local Government Funds, Accounts and PostsSector: Financial Corporations S.12 / Sub Sector: Public Non-MMF Investment Funds (S.12401), Public Captive Financial Institutions and money lenders (S.12701)6Department for Communities and Local Government (DCLG)5National Private Non-Financial Corporations (S.11002)a"Private registered providers" of social housing (including most housing associations) in England Remploy Ltd.UDisabled People s Employment Corporation (UK) Ltd. [previously known as Remploy Ltd.]Historic EnglandThe Historic Buildings and Monuments Commission for England (commonly known as "English Heritage") was first established in 1984 under the National Heritage Act 1983. The organisation operated under this name until late 2014 and was responsible for championing and protecting England's historic environment. On 24 November 2014, the Historic Buildings and Monuments Commission was renamed  Historic England . ONS assessed the statistical classification of Historic England in accordance with rules in the European System of Accounts 2010 (ESA 2010) and accompanying 2014 Manual of Government Deficit and Debt (MGDD 2014). Given that Historic England receives the majority of its funding through government grant-in-aid and is the sole provider of its services (in England), it was judged to be an institutional unit producing non-market output. Historic England was also judged to be subject to public sector control. As a non-market producer subject to public control, Historic England will be classified to the central government (S.1311) subsector.,Department for Culture, Media & Sport (DCMS)The English Heritage TrustBFor further information: economic statistics classifications pages,Economic Statistics Classification Decisions5Economic Statistics Historic Classification DecisionsThe Historic Buildings and Monuments Commission for England (commonly known as "English Heritage") was first established in 1984 under the National Heritage Act 1983. The organisation operated under this name until late 2014 and was responsible for championing and protecting England's historic environment. On 24 November 2014, the Commission s responsibilities for the maintenance of the National Heritage Collection were transferred to the English Heritage Trust. ONS assessed the statistical classification of the English Heritage Trust in accordance with rules in the European System of Accounts 2010 (ESA 2010) and accompanying 2014 Manual on Government Deficit and Debt (MGDD 2014). The English Heritage Trust receives the majority of its funding through market output such as membership fees and < admissions and therefore, it was judged to be a non-financial corporation. The English Heritage Trust was also judged to be subject to public sector control through the appointment of officers and regulation detailing the objects of the Trust. As a market producer subject to public sector control, the English Heritage Trust has been classified to the public non-financial corporations (S.11001) sub-sector.Private registered providers (PRPs) are units which provide social housing and are registered with the Homes and Communities Agency. This includes all housing associations registered with the Homes and Communities Agency. ONS assessed the statistical classification of PRPs in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2014 (MGDD 2014). It was judged that all PRPs should be considered as institutional units as they have the ability to incur liabilities and hold assets on their own accounts, enter into contracts, and exhibit sufficient decision making autonomy. ONS also concluded that PRPs are subject to public sector control due to, amongst other things; HM Government consent powers over disposals of social housing assets; HM Government consent powers over constitutional restructuring of PRPs' constitutional documents; and HM Government powers over the management of PRPs. Consistent with conditions described in ESA 2010, PRPs were also judged to be market producers. Based on these conclusions, "private registered providers" of social housing in England will be reclassified as public non-financial corporations (S.11001) from 22 July 2008. Further details on this classification are available on the  classification announcements and statements section of the ONS website (http://www.ons.gov.uk/ons/guide-method/classifications/na-classifications/classification-announcements-and-statements/index.html).TS Prestwick Holdco LtdOn 14 November 2013, the Scottish Government purchased TS Prestwick Holdco Limited (formerly Macrocom Limited) and used it as a vehicle to acquire Prestwick Aviation Holdings Limited, the parent company of Glasgow Prestwick Airport Limited and other subsidiaries. Collectively, this group of subsidiaries own and operate Glasgow Prestwick Airport Limited. In conjunction with reviewing the statistical classification of Glasgow Prestwick Airport Limited following this intervention, the ONS also assessed the classification of all subsidiaries within the group. Assessment was conducted in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2014 (MGDD 2014). The following conclusions were made; - Both TS Prestwick Holdco Limited and Prestwick Aviation Holdings Limited should be classified as public holding companies as they meet the description of holding companies provided in ESA 2010 para. 2.14 and are subject to public sector control through share ownership and board appointments (by proxy). In accordance with MGDD I.6.2, 15-18, both units are to be recorded in the central government (S.1311) subsector as captive financial institutions. - Both Glasgow Prestwick Airport Limited and Prestwick Airport Limited should be classified as public non-financial corporations. This was due to the fact that both units charge economically significant prices, pass the market test detailed in ESA 2010 3.33, and are subject to public sector control through board appointments and share ownership (by proxy). - Each of Airport Driving Range Company Limited, Prestwick Airport Property Limited and Prestwick Airport Infrastructure Limited meet the description of artificial subsidiaries provided in ESA 2010, 2.24-2.26. Consequently, they will each be consolidated with their parent unit(s) as public non-financial corporations. All classification decisions apply from 22 November 2013, the date TS Prestwick Holdco Limited purchased Prestwick Aviation Holdings Limited. #Prestwick Aviation Holdings Limited%Airport Driving Range Company LimitedkConsolidated with parent unit (Glasgow Prestwick Airport Ltd) as Public Non-Financial Corporation (S.11001)Prestwick Airport Limited(Prestwick Airport Infrastructure LimitedcConsolidated with parent unit (Prestwick Airport Ltd) as Public Non-Financial Corporation (S.11001)"Prestwick Airport Property LimitedBBC Commercial Holdings Limited&British Broadcasting Corporation (BBC)BBC Commercial Holdings Limited is the holding company for the British Broadcasting Corporation's (BBC) principal commercial subsidiary undertakings including BBC Worldwide Limited, BBC Global News Limited, and BBC Studios & Post Production Limited. The parent body of BBC Commercial Holdings Ltd is the BBC, which is classified in the Central Government subsector. BBC Commercial Holdings Limited is a public-controlled holding company and therefore, following the European System of Accounts 2010 ( ESA 2010) and accompanying 2014 Manual on Government and Deficit and Debt (MGDD) rules, is classified to the central government sub-sector, effective 18 June 2002.'The Nursing and Midwifery Council (NMC)The Nursing and Midwifery Council (NMC) was established in 2002. It is an organisation which was set up by Parliament through the Nursing and Midwifery Order 2001. The NMC is the regulator for nurses and midwives in England, Wales, Scotland, and Northern Ireland. Their core function is to establish and improve standards of nursing and midwifery in order to serve and protect the public. The ONS assessed whether the NMC should be classified as Central Government in the context of new guidance in the 2014 Manual on Government and Deficit and Debt (MGDD 2014) on market regulatory bodies. It was concluded that as the NMC acts in the interest of the community as a whole and has the characteristics of a Market Regulatory Body, it should be classified to the central government subsector.In July 2014, ONS announced that the Disclosure and Barring Service (DBS) would be classified as a Public Non-Financial Corporation (S.11001). This was based on the fact that the fees DBS charges for disclosure checks are in proportion to the services the organisation produces (rather than raising revenues to be passed to other areas of government). Following advice from Eurostat, the ONS has now completed a further analysis of the services DBS produces and has found that checks provided to government customers plus checks provided to certain customers free of charge (as a result of government policy) comprise a majority of the output produced by < the DBS. Checks provided to government customers is a proxy for non-market output in the context of ESA 2010 20.27, while checks provided free of charge are secondary non-market output. As such, a majority of DBS activity is non-market production and DBS is therefore 'presumed' to be a non-market producer in accordance with the principles laid out in ESA 2010 20.27. As a result, the DBS is a government-controlled non-market body and is reclassified in the Central Government sub-sector (S.1311) from its inception in December 2012. !Glasgow Prestwick Airport Limited+Private Non-Financial Corporation (S.11002)"Consistent with details provided above, and in the context of internationally agreed rules in ESA 2010 and MGDD 2014, ONS has reclassified Glasgow Prestwick Airport Limited following the Scottish Government acquisition of the group in late 2013. Glasgow Prestwick Airport Limited was judged to be a market producer as it charges economically significant prices and passes the market test detailed in ESA 2010 3.33. Further, ONS considered share ownership and board appointments (by proxy) sufficient to determine that Glasgow Prestwick Airport Limited is subject to public sector control in accordance with criteria listed in ESA 2010 20.309. Consequently, as a public market producer, Glasgow Prestwick Airport Limited will be classified as a public non-financial corporation from 22 November 2013.6The Public Sector Classification Guide entry for the Disabled People s Employment Corporation (UK) Ltd previously stated that the unit s classification as a central government body applies from 24 February 2015. This date was incorrect; it should be 7 April 2015. The entry has been updated to reflect this. CQualifications, Curriculum and Assessment Authority for Wales (The)Welsh government (WG)The Qualifications, Curriculum and Assessment Authority for Wales was abolished on 1 April 2006 under the Qualifications, Curriculum and Assessment Authority for Wales (Transfer of Functions to the National Assembly for Wales and Abolition) Order 2005. All functions were transferred to the National Assembly for Wales. The entry on the Public Sector Classification Guide has been amended to reflect this, effective 1 April 2006 (when the legislation came into force).1The Nursing and Midwifery Council membership feesThe Nursing and Midwifery Council is funded through membership fees from their members. ONS assessed these payments, concluding that they will be recorded as payments for non-market output (P.131) as specified in the 2014 Manual on Government and Deficit and Debt (MGDD)Other classifications#State Government Subsector (S.1312)zThe UK does not currently have a State Government subsector for the purposes of National Accounts and Economic Statistics.Following changes to National Accounts sector breakdown requirements under European System of Accounts 2010, the Office for National Statistics announced in December 2014 its plans to assess whether it was necessary that a 'State Government' subsector should be delimited separately from the existing Central Government and Local Government sub-sectors presented in the United Kingdom (UK) National Accounts and Public Sector Finances. The ONS concluded that State Government, as defined in ESA 2010 para. 20.63-20.64, does not currently exist in the UK; as such, there will be no separate presentation of State Government in ONS economic statistics. Further information on this decision has been published in a short article on the ONS website.Adur District CouncilOn 14 November 2013, the Scottish Government purchased TS Prestwick Holdco Limited (formerly Macrocom Limited) and used it as a vehicle to acquire Prestwick Aviation Holdings Limited, the parent company of Glasgow Prestwick Airport Limited and other subsidiaries. Collectively, this group of subsidiaries own and operate Glasgow Prestwick Airport Limited. In conjunction with reviewing the statistical classification of Glasgow Prestwick Airport Limited following this intervention, the ONS also assessed the classification of all subsidiaries within the group. Assessment was conducted in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2014 (MGDD 2014). The following conclusions were made; - Both TS Prestwick Holdco Limited and Prestwick Aviation Holdings Limited should be classified as public holding companies as they meet the description of holding companies provided in ESA 2010 para. 2.14 and are subject to public sector control through share ownership and board appointments (by proxy). In accordance with MGDD I.6.2, 15-18, both units are to be recorded in the central government (S.1311) subsector as captive financial institutions. - Both Glasgow Prestwick Airport Limited and Prestwick Airport Limited should be classified as public non-financial corporations. This was due to the fact that both units charge economically significant prices, pass the market test detailed in ESA 2010 3.33, and are subject to public sector control through board appointments and share ownership (by proxy). - Each of Airport Driving Range Company Limited, Prestwick Airport Property Limited and Prestwick Airport Infrastructure Limited meet the description of artificial subsidiaries provided in ESA 2010, 2.24-2.26. Consequently, they will each be consolidated with their parent unit(s) as public non-financial corporations. All classification decisions apply from 22 November 2013, the date TS Prestwick Holdco Limited purchased Prestwick Aviation Holdings Limited.Arun District CouncilAshford Borough CouncilBabergh District Council!Barrow-in-Furness Borough CouncilBirmingham City CouncilBlackpool CouncilBolsover District CouncilBournemouth Borough Council Bracknell Forest Borough CouncilBrentwood Borough CouncilBrighton and Hove City CouncilBristol City CouncilBroxtowe Borough Council!Bury Metropolitan Borough CouncilCambridge City CouncilCannock Chase District CouncilCanterbury City CouncilCastle Point Borough CouncilCentral Bedfordshire CouncilCherwell District Council!Cheshire West and Chester CouncilChesterfield Borough CouncilChorley CouncilCity of Lincoln CouncilCity of London CorporationCity of York CouncilCorby Borough CouncilCouncil of the Isles of ScillyCrawley Borough CouncilPCrime Concern, Marks and Spencer, Groundwork Partnership (t/a Youth Works) (The)Darlington Borough CouncilDartford Borough Council3Developing Initiatives for Support in the CommunityDover District Council#Dudley Metropolitan Borough CouncilEast Devon District Council#East Hertfordshire District CouncilEpping Forest District CouncilExeter City CouncilFareham Borough CouncilForest Heath District CouncilConsistent with details provided above, and in the context of internationally agreed rules in ESA 2010 and MGDD 2014, ONS has reclassified Glasgow Prestwick Airport Limited following the Scottish Government acquisition of the group in late 2013. Glasgow Prestwick Airport Limited was judged to be a market producer as it charges economically significant prices and passes the market test detailed in ESA10 3.33. Further, ONS considered share ownership and board appointments (by proxy) sufficient to determine that Glasgow Prestwick Airport Limited is subject to public sector control in accordance with criteria listed in ESA 2010 20.309. Consequently, as a public market producer, Glasgow Prestwick Airport Limited will be classified as a public non-financial corporation from 22 November 2013.Gosport Borough CouncilGravesham Borough CouncilGreat Yarmouth Borough CouncilGuildford Borough CouncilHarlow District CouncilHarrogate Borough CouncilHartlepool< Borough Council%Hinckley and Bosworth Borough CouncilKettering Borough CouncilKingston upon Hull City CouncilLancaster City CouncilLearning Trust (The)Leicester City CouncilLewes District Council'London Authorities Mutual Limited (The)&London Borough of Barking and DagenhamLondon Borough of BexleyLondon Borough of CroydonLondon Borough of EnfieldLondon Borough of HarrowLondon Borough of HounslowLondon Borough of Merton London Borough of Waltham ForestLondon Borough of WandsworthMaidstone Borough CouncilMansfield District CouncilMedway CouncilMelton Borough CouncilMid Devon District CouncilMid Suffolk District CouncilMiddlesbrough CouncilMilton Keynes CouncilHNational Association of Citizens Advice Bureau (England and Wales) (The)0National Institute for Clinical Excellence (The);National Institute for Health and Clinical Excellence (The)New Forest District CouncilNorth Devon Homes LimitedNorth Kesteven District CouncilNorth Somerset CouncilINorth South Language Body (An Foras Teanga North-South Body o Leid) (The)North Tyneside Council"North Warwickshire Borough Council*North West Leicestershire District CouncilNorthampton Borough CouncilNorwich City Council$Nursery Channel Ltd. (S - S4C) (The)The Nursing and Midwifery Council (NMC) was established in 2002. It is an organisation which was set up by parliament through the Nursing and Midwifery Order 2001. The NMC is the regulator for nurses and midwives in England, Wales, Scotland, and Northern Ireland. Their core function is to establish and improve standards of nursing and midwifery in order to serve and protect the public. The ONS assessed whether the NMC should be classified as Central Government in the context of new guidance in the 2014 Manual on Government and Deficit and Debt (MGDD) on market regulatory bodies. It was concluded that as the NMC acts in the interest of the community as a whole and has the characteristics of a Market Regulatory Body it should be classified to the central government subsector.Oxford City CouncilPortsmouth City Council1Potteries Box Company Ltd - (s Remploy Ltd) (The)Redditch Borough CouncilRichmondshire District Council'Royal Borough of Kensington and ChelseaRugby Borough CouncilRunnymede Borough CouncilRyedale District Council4Scottish Association of Citizens Advice Bureau (The)Selby District CouncilShepway District CouncilOSkills Development Scotland Co. Limited (t/a Skills Development Scotland) (The)Slough Borough Council%Solihull Metropolitan Borough Council%South Cambridgeshire District Council!South Derbyshire District CouncilSouth Holland District CouncilSouth Kesteven District CouncilSouth Tyneside CouncilSouthampton City Council#St Albans City and District CouncilStroud District Council Suffolk Coastal District CouncilTamworth Borough CouncilTandridge District CouncilTaunton Deane Borough CouncilTeignbridge District CouncilTendring District CouncilThanet District CouncilThurrock Council%Tonbridge and Malling Borough CouncilUttlesford District CouncilWarwick District CouncilWatford Borough CouncilWaveney District CouncilWaverley Borough CouncilWealden District CouncilWest Lancashire Borough CouncilWiltshire CouncilWinchester City CouncilWoking Borough CouncilWokingham Borough CouncilWycombe District CouncilTS Prestwick Holdco LimitedONS has reclassified Glasgow Prestwick Airport Limited following the Scottish Government acquisition of the group in late 2013. Glasgow Prestwick Airport Limited was judged to be a market producer as it charges economically significant prices and passes the market test detailed in ESA 2010 3.33. Further, ONS considered share ownership and board appointments (by proxy) sufficient to determine that Glasgow Prestwick Airport Limited is subject to public sector control in accordance with criteria listed in ESA 2010 20.309. Consequently, as a public market producer, Glasgow Prestwick Airport Limited will be classified as a public non-financial corporation from 22 November 2013.Revenue Scotland East Coast Main Line Company LtdInter City Railways LtdKNational Private Captive Financial Institutions and Money Lenders (S.12702)7Taxes on Products, except VAT and Import Taxes (D.214) Revenue Scotland is a Non-Ministerial Department responsible for the collection and management of devolved taxes in Scotland. Currently, it collects two devolved taxes which both came into effect on 1 April 2015: (a) the Scottish  Land and Buildings Transactions Tax ; and (b) the  Scottish Landfill Tax . ONS assessed the statistical recording of both taxes in the context of rules in ESA 2010 and MGDD 2014. -It was concluded that as the Land and Building Transaction Tax is chargeable on the sale of a property at a given percentage rate, it satisfies the description of Taxes on Products, except VAT and Import Taxes (D.214) detailed in ESA 2010, paras. 4.19-4.20. This recording is consistent with the current classification of UK Stamp Duty. -ONS also concluded that because the Scottish Landfill Tax is chargeable by weight and is a result of engaging in production and/or consumption, it too meets the description of Taxes on Products, except VAT and Import Taxes (D.214) detailed in ESA 2010, paras. 4.19-4.20. This recording is consistent with the current classification of UK Landfill Tax. Both classifications as D.214 are effective from 1 April 2015, the date the devolved taxes came into force. Other Decisions.Social Security Funds (SSF) subsector (S.1314)Inter City Railways Ltd was incorporated on 29 October 2013 as a joint venture company between Stagecoach Transport Holding Ltd (90% equity) and Virgin Holdings Ltd (10% equity). Following the let of a new regional passenger franchise along the East Coast of England in March 2015, Inter City Railways Ltd is now the holding company for East Coast Main Line (ECML) Company Ltd (the franchise operator). As part of reviewing the statistical classification of ECML Company Ltd, ONS also assessed the classification of Inter City Railways Ltd in accordance with internationally agreed rules set out in ESA 2010 and MGDD 2014. ONS concluded that Inter City Railways Ltd is an institutional unit which has the characteristics of a private sector holding company, as detailed in ESA 2010, para. 2.14(b) and MGDD 2014 I.6.2, paras. 15-18. Pursuant to that, private sector holding companies are classified as Captive Financial Institutions and are recorded in the financial corporations (S.12) sector. Consistent with this, Inter City Railways Ltd will be classified to the National Private Captive Financial Institutions and Money Lenders subsector (S.12702), from its incorporation on 29 October 2013. 'formerly Department for Transport (DfT)+Public Non-Financial Corporations (S.11001)< ,Private Non-Financial Corporations (S.11002)On 1 March 2015, Directly Operated Railways Ltd (a central government unit) sold all issued share capital in East Coast Main Line (ECML) Company Ltd to Inter City Railways Ltd, a new joint venture company between Stagecoach Transport Holding Ltd and Virgin Holdings Ltd. Following this sale, ONS has reviewed the statistical classification of ECML Company Ltd. In accordance with internationally agreed rules outlined in ESA 2010 and MGDD 2014, ONS concluded that ECML Company Ltd should be reclassified as a Private Non-Financial Corporation (S.11002); this was due to the fact that public sector control over ECML Company Ltd is no longer evident and that it continues to act as a market producer. Entries in the Public Sector Classifications Guide have been updated to reflect this reclassification, recording ECML Company Ltd as a Former Public Non-Financial Corporation, effective 1 March 2015. Classification applies In all periodsThe ONS has completed an assessment of whether the rules laid out in the European System of Accounts 2010 (ESA 2010) require that a 'Social Security Funds' sub-sector should be delimited separately from the existing Central Government and Local Government sub-sectors presented in the United Kingdom (UK) National Accounts and Public Sector Finances. In order to establish this, the Great Britain National Insurance Fund and the Northern Ireland National Insurance Fund were assessed. The conclusion was that these Funds were not institutional units as defined in ESA 2010 and therefore would continue to be classified with their parent bodies in the Central Government sub-sector (S.1311). As a result, the Social Security Funds sub-sector, as defined in ESA 2010, does not currently exist in the UK; as such, there will be no separate presentation of Social Security Funds in ONS economic statistics. $Food and Environment Research Agency#Former Central Government (S.1311) The Company formally 100% owned by Defra (Central Government) was wound up on 31/03/15 and became a joint venture with the private sector commencing 01/04/2015. Fera Science=formerly Department for Environment and Rural Affairs (Defra)ONS has been advised by HM Treasury that the sponsoring body for the Health and Care Professionals Council should be recorded as the Department for Health. The Public Sector Classifications Guide has been updated to reflect this; effective from the date of classification. ONS has been advised by HM Treasury that this body was closed on 31 March 2014 and its functions ceased. The Public Sector Classifications Guide has been updated to reflect this; effective from the date of classification. The Historic Buildings and Monuments Commission for England (commonly known as "Historic England") was first established in 1984 under the National Heritage Act 1983. The organisation operated under this name until late 2014 and was responsible for championing and protecting England's historic environment. However, on 24 November 2014, all of The Historic Buildings and Monuments Commission for England s responsibilities were transferred to a newly incorporated unit; Historic England Limited. ONS assessed the statistical classification of Historic England Limited in accordance with rules in the European System of Accounts 2010 (ESA 2010) and accompanying 2014 Manual of Government Deficit and Debt (MGDD 2014). Given that Historic England Limited receives the majority of its funding through government grant-in-aid and is the sole provider of its services (in England), it was judged to be an institutional unit producing non-market output. Historic England Limited was also judged to be subject to public sector control. As a non-market producer subject to public control, Historic England Limited will be classified to the central government (S.1311) subsector.(Private Non-Financial Corporation (S.11)Devon Waste Management Ltd (DWML) services contracts with Local Authorities for the disposal of household waste as well as providing waste disposal services to businesses. Previously, the organisation was classified as a Public Sector Body as 100% of its share capital was owned by the Local Authority. However, the ONS have been made aware that as of December 2003, the Public Sector no longer holds any share capital in DWML, which is now a wholly owned subsidiary of DWML Holdings, a private limited company. At the time of the share sale, all existing public sector appointed directors resigned and the new directors subsumed their positions. Based on these material changes, the ONS concluded that DWML should be classified as a Private Non-financial Corporation (S.11002).Historic Environment Scotland (HES) is a body due to be formed on 1st April 2015 from the merger between Historic Scotland and the Royal Commission on Ancient and Historic Monuments for Scotland. Both merged bodies are currently classified under Central Government and their full operational responsibilities are due to be transferred to HES on 1st October 2015. HES will act as the lead body for Scotland s historic environment and will be responsible for recording, protecting and celebrating Scotland s historic environment. The ONS assessed whether the merged body, HES, will remain subject to Public Sector controls in accordance with guidance in the European System of Accounts 2010 (ESA 2010). It was concluded that as the Scottish Government has sufficient control over corporate policy, including control of all executive board appointments, Historic Environment Scotland should be classified as Central Government (S.1311). However, at such a point where the State Government sector is introduced in the UK National Accounts, HES should be reclassified to State Government (S.1312) on the basis that it is overseen by the Scottish Government< and its economic competence is coterminous with the Scottish 'state'.RThe Institution for Further Education (IFE) was established in July 2013 as a membership organisation for the higher performing Further Education colleges and training providers in England. Principally, the IFE seeks to incentivise, encourage and assist the Further Education sector to achieve the highest standards of service. Following changes to the executive board in November 2014, and in accordance with precedents set by other relevant classification decisions, the ONS will record IFE as a 'Private Non-Financial Corporation' in S.11 from the point that the changes took place onward.8Nuclear Decommissioning Authority Archives Limited (NAL)BThe Nuclear Decommissioning Authority (NDA) Archives Limited was established to manage and operate the NDA s archive of records. It will be a wholly owned subsidiary of, and funded by, the NDA and is part of a planned amalgamation of record management. The NDA is currently classified as Central Government. As the NDA appoints the Chair of NAL s Board of Directors along with its executive members, all of which are current NDA staff, the ONS concluded that NDA Archives Limited should be classified as Central Government (S.13) in the content of the guidance in ESA 2010. $The Office of Communications (Ofcom)Under the Communication Act 2003, The Office of Communications (Ofcom) was given responsibility for the formal regulation of premium rate phone services (PRS) and in December 2007, confirmed that Phonepay Plus would act as the agency which carries out the day-to-day regulation of the PRS market on its behalf. ONS judged that Phonepay Plus is a 'market regulatory body' in the context of new guidance in the 2014 Manual on Government Deficit and Debt. On that basis, and also due to Ofcom approval of all board members (including the chairperson), Phonepay Plus is classified to the Public Sector. Furthermore, as the majority of Phonepay Plus non-fine revenue is generated through a mandatory levy imposed on PRS providers, which is classified as a  tax on products, except VAT and import taxes , and as only government can levy taxes, Phonepay Plus is a non-market producer classified to the Central Government sector.$The Single Source Regulations OfficeMinistry of Defence (MoD)The Single Source Regulations Office (SSRO) was established under the 2014 Defence Reform Act for the purpose of regulating single source contracts between Ministry of Defence (MoD) and primary contractors. Specifically, the SSRO aims to ensure value for money in the award of Ministry of Defence (MoD) contracts not subject to competition. The SSRO is not permitted to borrow from the private sector and was judged by NACC to lack sufficient autonomy of decision making in the exercise of its principal functions to be classified as an 'institutional unit' in accordance with the 2010 European System of Accounts. In this circumstance, the body is consolidated to the sector of its controlling body - in this case the MoD. The SSRO is therefore classified to the Central Government sector.HM Treasury UK Sovereign Sukuk Plc was set up to facilitate the issuance of sovereign sukuk and is 100% owned by HMT. The body has similar characteristics to that of a Special Purpose Vehicle (SPV), and in line with guidance in the European System of Accounts 2010 (ESA 10), it is classified with its ultimate parent - HMT. Consequently, the body is classified as a Central Government body from May 2014 - the date it was incorporated.#Former Public Corporation (S.12801)Direct Line Group launched in 1985 in partnership with the Royal Bank of Scotland (RBS) Group, and became a wholly owned subsidiary of the RBS Group in 1988. Direct Line was floated in October 2012, with RBS retaining a 48.5% stake in the business. This stake was reduced to 28.5% following a further share sale in September 2013. In the absence of other public sector controls, the Office for National Statistics (ONS) considers the government shareholding size of 28.5% in the Direct Line Group not sufficient to exert public sector control. Therefore, the Direct Line Group is classified as a Private Financial Corporation from September 2013. The Direct Line Group will be added to the Public Sector Classification Guide as a Public Corporation from the dates October 2012 to September 2013, and then be treated on the guide as a Former Public Corporation from September 2013. Since the review, RBS has announced that it plans to sell its remaining shares in Direct Line Group (see BBC article: http://www.bbc.co.uk/news/business-26361479).Local Government (S.1313)City Airport Rail Enterprises (Holdings) Limited holds the share capital of City Airport Rail Enterprises Plc (CARE Plc), and was acquired by Transport Trading Limited in November 2011. CARE (Holdings) Ltd has no managerial control and exists only to hold the shares in CARE Plc, with its directors appointed by Transport for London (TfL). The latest guidance in the European System of Accounts 2010 (ESA 10) states that a holding company that has no managerial control is a captive financial institution, which is classified to the sector of its controlling body - in this case, Transport Trading Limited (TTL). As TTL is classified to the Local Government sector, CARE (Holdings) Ltd will be classified as Local Government from November 2011- the date at which it was acquired by TTL.LCity Airport Rail Enterprises Plc (CARE plc) entered into a Private Finance Initiative (PFI) concession contract with Docklands Light Railway Ltd to design, build, finance and maintain an extension to the Docklands Light Railway from Canning Town to London City Airport. The company is wholly owned by Transport Trading Limited and has no employees - with services provided by fellow subsidiaries. The body is a Special Purpose Vehicle (SPV) and, under the latest guidance in the European System of Accounts 2010 (ESA 10), SPV's are classified to the same sector as their parent body. As Transport Trading Limited (TTL) is classified to the Local Government sector, this classification will be applied to CARE Plc from November 2011 - the date at which its holding company, City Airport Rail Enterprises (Holdings) Limited, was acquired by TTL.Transport for London Finance Limited is a subsidiary of Transport Trading Limited - with the board appointed by Transport for London which is the ultimate parent body. Transport for London Finance Limited fits the description of a special purpose vehicle (SPV) under paragraph 2.17 of the European System of Accounts 2010 (ESA 10) - which is an entity set up to perform a specific purpose or < isolate financial risk, specific taxation or a regulatory risk. As an SPV of general government, the guidance states that these type of bodies should be allocated to the sector of their controlling body - Transport Trading Limited. Therefore, Transport for London Finance Limited will be classified to the Local Government sector from its incorporation in November 2008.~Woolwich Arsenal Rail Enterprises (Holdings) Limited is the holding company for Woolwich Arsenal Rail Enterprises Limited. The company has four directors-all of whom are appointed by Transport for London (TfL). As the body has no managerial functions, it is treated under the latest guidance - the European System of Accounts 2010 (ESA 10) as a holding company and should be classified to the same sector as its ultimate parent company. Therefore, Woolwich Arsenal Rail Enterprises (Holdings) Limited will be classified as a Local Government body from 2011- the date at which Woolwich Arsenal Rail Enterprises Limited was acquired by TfL.PWoolwich Arsenal Rail Enterprises Limited is responsible for the design, building, financing and maintenance of the extension of the Docklands Light Railway between King George V Station to Woolwich Arsenal. The body is owned by Transport for London (TfL), which acquired 100% equity in the company in 2011. will be classified to the Local Government sector. The board comprises of four directors - who are all TfL appointees. As a public, non-market body, Woolwich Arsenal Rail Enterprises Limited is classified as a Local Government body from 2011- the date at which is was acquired by TfL.Network Rail is a company limited by guarantee, originally incorporated in March 2002. The body owns and operates the United Kingdom's rail infrastructure network. The existing classification was reviewed following new guidance in the 2010 European System of Accounts (ESA10). Under the ESA10 rules, the Office for National Statistics (ONS) concluded that because of government s risk exposure through guaranteeing its debt, Network Rail is a government controlled body and, therefore is within the public sector. Following an ESA10 market test, ONS concluded that Network Rail is a non-market body. Consequently, Network Rail is classified within the Central Government sector from April 2004. RFor further details see the ONS publication on the classification of Network Rail The Electricity Settlements Company (ESC) was formed under the Energy Act 2013 and is designed to help facilitate the government s Capacity Market mechanism. This mechanism seeks to enhance the security of future electricity supply by ensuring there are sufficient reliable forms of capacity to meet demand. The ESC is responsible for managing the collection and payment of monies under this scheme and became operational on 1st August 2014. The Secretary of State (SoS) for Energy and Climate Change is the sole shareholder in ESC and has the right to veto any board appointments. As sole shareholder, the SoS also has the right to appoint key personnel, including the Chairperson of the board. The ONS assessed ESC in the context of rules in the European System of Accounts 2010 (ESA 2010) and the 2014 Manual on Government Deficit and Debt (MGDD). It was judged that the level of government influence in ESC is sufficient to establish public sector control. The ESC will therefore be classified to the Central Government sector.GAs part of the UK s Electricity Market Reform, the Department of Energy and Climate Change (DECC) will be providing increased revenue certainty to Low-Carbon Generators through the use of a Feed-in Tariff. This will be delivered by way of a  Contract for Difference , a mechanism designed to facilitate investment in low-carbon generation by stabilising long term electricity prices. The Low Carbon Contracts Company (LCCC) has been established to manage the collection and payment of monies under this scheme and became operational on 1st August 2014. The Secretary of State (SoS) for Energy and Climate Change is the sole shareholder in LCCC and has the right to veto any board appointments. As sole shareholder, the SoS also has the right to appoint key personnel, including the Chairperson of the board and the Senior Independent Director. The ONS assessed the LCCC in the context of statistical rules and judged that the SoS s influence over ESC s general policy is sufficient to establish public sector control. The LCCC will therefore be classified to the Central Government sector.In the Office for National Statistics (ONS) National Accounts Classification work plan published in December 2013, we announced a plan to review Lloyds Banking Group by the end of February 2014, following the sale of shares by the Government. The current Government share-holding level is 32.7%. The level of share-holding held by Government is an important indicator when assessing whether a body is in the public sector and a share-holding of this level would be a very borderline case. Guidance in the System of National Accounts 2008 (SNA 08) (paragraph 4.70) states "a single shareholder, or small number of shareholders acting together, may be able to secure control over a corporation, even though they may hold considerably less than half of the total shares. When ownership is widely diffused among a large number of shareholders, control may be secure< d by owning considerably less than half of the total shares". Government now plans to sell further shares in Lloyds Banking Group (see BBC article http://www.bbc.co.uk/news/uk-26013427). Given the currently borderline nature of the case and the likely imminent sale of further shares, the ONS plans temporarily to put on hold the classification review of Lloyds Banking Group. The ONS plans to conduct a full review of Lloyds Banking Group after the next batch of shares is sold. In the meantime, Lloyds Banking Group will remain classified within the public sector.The Pirbright InstituteBThe Biotechnology and Biological Sciences Research Council (BBSRC)The Pirbright Institute is a company limited by guarantee which performs research into the management of viruses and diseases which can be transmitted between animals and humans. Following new appointments to the board of Trustee Directors in December 2013, the Institute has been reclassified as a private sector entity. As a private, non-market body, the Institute is in the Non-Profit Institutions Serving Households (NPISH) sector.&Citizens Advice Bureau (Great Britain)IDepartment for Business, Innovation and Skills (BIS), Scottish Government9Non-Profit Institutions Serving Households (NPISH) (S.15)^Following removal of controls over grant spending, and therefore the removal of public sector control, the Citizens Advice Bureau has been reclassified to the private sector and specifically, the Non-Profit Institutions Servicing Households sector from November 2013. This is due to the body being a non-market producer that is majority grant funded.Transport for London (TfL)UTransport Trading Limited is the holding company for all the operating transport companied owned by Transport for London (TfL). Transport Trading Limited has managerial functions akin to those of a head office and under the latest guidance in the European System of Accounts 2010 (ESA 10), these companies are treated in the same way as their parent company. As Transport for London is listed on the Public Sector Classification Guide (PSCG) as a Local Government body, Transport Trading Limited will be allocated to the same sector - effective from the date of its incorporation in January 2000.LUL Nominee SSL LimitedgLUL Nominee SSL Limited's principal activities include maintenance and renewal of the infrastructure and rolling stock for the Metropolitan, District, Circle and Hammersmith and City lines. Based on the guidance in the European System of Accounts 2010 (ESA 10), the unit is typical of that of a Special Purpose Vehicle (SPV). SPV's are classified in the same sector as their parent company - which, in this case, would be Transport for London Limited. As Transport for London Limited is classified as a Local Government body, LUL Nominee SSL will also be classified within the Local Government sector from May 2008.LUL Nominee BCV LimitedFLUL Nominee BCV is similar in structure to LUL Nominee SSL and is overseen by the same board of directors, but is responsible for different routes of the London Underground network. As with LUL Nominee SSL, LUL Nominee BCV has attributes of a Special Purpose Vehicle (SPV) and, under the latest guidance in the European System of Accounts 2010 (ESA 10), should be classified in the same sector as its parent - Transport for London Ltd. As Transport for London Ltd is classified to the Local Government sector, LUL Nominee will be classified as a Local Government body from May 2008."London Buses Limited (Dial-a-Ride) London Buses Ltd (also known as Dial a Ride) provides public transport services for people with disabilities who are unable to access mainstream public transport. The service is free of charge to users and paid for fully by Transport for London (TfL) - the ultimate parent company. Since the company has government as its sole customer, under guidance in the European System of Accounts 2010 (ESA 10), the body is a non-market producer. As a public, non-market body, London Buses Limited will be classified as a Local Government body from 2000.Tube Lines (Holdings) Limited1Tube Lines (Holdings) Ltd is the holding company for Tube Lines Limited (TLL), Tubes Lines Finance Plc and Tube Lines Pension Scheme Trustees Ltd - a subsidiary of TLL. The company is wholly owned by Transport Trading Limited (TTL) which is itself controlled by Transport for London (TfL). The holding company has 4 directors who are all TfL appointees, and no employees - with employee services provided by other subsidiaries in the group. Under the European System of Accounts 2010 (ESA 10) this type of unit, which exists solely to hold shares and has no independence should be classified to the sector of its controlling unit. As Transport for London (TfL) is classified as a Local Government body, Tube Lines (Holding) Limited will be reclassified from a Public Corporation to a Local Government body from 2010.Tube Lines LimitedTube Lines Limited is a wholly owned subsidiary of Transport Trading Limited (TTL), which in turn is controlled by Transport for London (TfL) - which appoints all of the directors in Tube Lines Limited. The body is responsible for the maintenance, enhancement and renewal of the infrastructure of the Jubilee, Northern and Piccadilly lines of the London Underground on behalf of TfL. The body has one customer - Tfl and as such, in line with guidance in the European System of Accounts 2010 (ESA 10) will be treated as a non-market producer. As a public, non-market body, Tube Lines Limited is reclassified from a Public Non-Financial Corporation to a Local Government body from 2010.Tube Lines (Finance) PlcTubes Lines (Finance) Plc is a wholly owned subsidiary of Tube Lines (Holdings) Limited, which was established to secure financing to fund the performance of Tube Lines Limited under a Public Private Partnership (PPP) contract with London Underground Limited (LUL). The body's parent company - Tube Lines (Holdings) Limited - was acquired by Transport for London (TfL) in June 2010 through its subsidiary, Transport Trading Limited (TTL). Tube Lines Finance Ltd meets the definition of a Special Purpose Vehicle (SPV). It is therefore classified to the same sector as its ultimate parent company - TfL, a Local Government body, from June 2010.Rail for London Limited Date-to addRail for London Limited is a wholly owned subsidiary of Transport Trading Limited, which is itself a wholly owned subsidiary of Transport for London (TfL). Rail for London Limited carries out the infrastructure upgrade for the North London line. The body does not pass the stricter European System of Accounts 2010 (ESA 10) market test and therefore, as a public, non-market producer, Rail for London is reclassified from a Public Non-Financial Corporation to Local Government.London Transport Museum LimitedLondon Museum Limited (LML) is a registered charity limited by shares. Although charities are generally limited by guarantee, LML is exempted by the Transport for London (Specified Activities) Order 2000. The board comprises up to 13 Trustees, 3 of whom are nominated by TfL. The board has established an independent Nominees Committee to offer advice and make recommendations regarding the appointment of the remaining 10 independent Trustees. LML is funded by donations - some of which are from TfL, but there are no conditions on how LML should use these donations. As a private, non-market unit, London Museum Limited will be reclassified from the Public Corporation to the Non-Profit Institution Serving Households (NPISH) sector. UFI Charitable TrustCG FPost Office Limited (previously known as Post Office Counters Limited) PC (S.11001)The Post Office Ltd was incorporated in 1987 as a subsidiary of Royal Mail to provide postal services under the name 'Post Office Counters Ltd.' - before changing its name to Post Office Limited in October 2001. In April 2012, the shares in Post Office Limited were transferred from Royal Mail Group Limited to Royal Mail Holdings Plc (now named Postal Services Holding Company Plc) to facilitate the sale of shares in the delivery business. Post Office Limited is wholly owned b< y Postal Services Holding Company Plc, which is itself wholly owned by the Secretary of State for Business, Innovation and Skills. As Post Office Ltd is a public sector controlled, market body it will be classified as a Public Corporation.Cornwall Housing Limited is an Arms Length Management Organisation (ALMO) which was previously called Carrick Housing Ltd. It changed its name on 2 April 2010, and the guide will be amended to reflect this change. ?Royal Commission on Ancient and Historic Monuments for Scotland$Scottish Agricultural Science AgencyThe Scottish Agricultural Science Agency was merged into the Scottish Government in April 2008. Consequently, it will be consolidated under the "Scottish Executive" entry.SE Corporate Services5SE Corporate Services is a former Directorate of the Scottish Executive. The Scottish Executive Directorates will be consolidated under the "Scottish Executive" entry on the Public Sector Classification Guide, and no longer listed individually. Therefore, SE Corporate Services will be removed from the guide.SE Development Department=SE Development Department is a former Directorate of the Scottish Executive. The Scottish Executive Directorates will be consolidated under the "Scottish Executive" entry on the Public Sector Classification Guide, and no longer listed individually. Therefore, SE Development Department will be removed from the guide.SE Education Department9SE Education Department is a former Directorate of the Scottish Executive. The Scottish Executive Directorates will be consolidated under the "Scottish Executive" entry on the Public Sector Classification Guide, and no longer listed individually. Therefore, SE Education Department will be removed from the guide.#SE Enterprise and Lifelong LearningQSE Enterprise and Lifelong Learning is a former Directorate of the Scottish Executive. The Scottish Executive Directorates will be consolidated under the "Scottish Executive" entry on the Public Sector Classification Guide, and no longer listed individually. Therefore, SE Enterprise and Lifelong Learning will be removed from the guide. SE FinanceSE Finance is a former Directorate of the Scottish Executive. The Scottish Executive Directorates will be consolidated under the "Scottish Executive" entry on the Public Sector Classification Guide, and no longer listed individually. Therefore, SE Finance will be removed from the guide.SE Health Department3SE Health Department is a former Directorate of the Scottish Executive. The Scottish Executive Directorates will be consolidated under the "Scottish Executive" entry on the Public Sector Classification Guide, and no longer listed individually. Therefore, SE Health Department will be removed from the guide.SE Justice Department5SE Justice Department is a former Directorate of the Scottish Executive. The Scottish Executive Directorates will be consolidated under the "Scottish Executive" entry on the Public Sector Classification Guide, and no longer listed individually. Therefore, SE Justice Department will be removed from the guide.SE Rural Affairs DevelopmentCSE Rural Affairs Development is a former Directorate of the Scottish Executive. The Scottish Executive Directorates will be consolidated under the "Scottish Executive" entry on the Public Sector Classification Guide, and no longer listed individually. Therefore, SE Rural Affairs Development will be removed from the guide.SE Secretariat'SE Secretariat is a former Directorate of the Scottish Executive. The Scottish Executive Directorates will be consolidated under the "Scottish Executive" entry on the Public Sector Classification Guide, and no longer listed individually. Therefore, SE Secretariat will be removed from the guide.Metronet went into administration in July 2007 and received a capital injection from the United Kingdom (UK) government in May 2008. This company was liquidated in 2011 and the Metronet brand is no longer used by Transport for London (TfL).|UIC Transport (JNP) Ltd has been defunct since 2012 and will be consequently be reclassified as a Former Public Corporation.Tax on Production (D.29)EThe ESC s operating costs are fully funded by a mandatory levy placed on all electricity suppliers engaged in the Capacity Markets scheme. As the levy is not contingent on the quantity or value of the goods or services produced by the electricity suppliers, it was concluded that it should be treated as a tax on production.,The LCCC s operating costs are fully funded by a mandatory levy placed on all electricity suppliers engaged in this scheme. As the levy is not contingent upon the value of the goods or services produced by the electricity suppliers, it was concluded that it should be treated as a tax on production.?Community Infrastructure Levy: Central Government to Households5Tax on Products, except VAT and Import Duties (D.214)The Community Infrastructure Levy (CIL) is a mandatory charge levied by Local Authorities on housing developments. The levy is payable per square metre of gross internal floor space of the net additional development liable for the levy. Rates are set by individual Local Authorities which are obliged to spend the proceeds on infrastructure required to support development. As the CIL is paid by developers and is not directly requited by the provision of services from the Local Authority to the developer, it is classified as a tax. More specifically, ONS judged that given the CIL is levied per area of internal flood space built, it is a  Tax on Products, except VAT and Import Duties (D.214) .RFlood Support Scheme: Business Rate Relief: Central Government to Local Government1Current Transfer within General Government (D.73)The Flood Support Schemes assist households and businesses affected by the severe flooding and adverse weather which hit the United Kingdom between 1st December 2013 and 31st March 2014. Eighteen different support packages have been made available, the majority of which are provided either directly by Central Government, or by Local Authorities. In the case of the latter, although Local Authorities disburse the funds, it is Central Government which finances these transactions. Both transactions should be recorded in the National Accounts reflecting firstly, the transaction within General Government, and secondly the transaction from Local Government to households and/or businesses.JFlood Support Scheme: Business Rate Relief: Local Government to Businesses.Other Taxes on Production (D.29) - as negativeUFlood Support Scheme: Business Support Scheme: Central Government to Local GovernmentMFlood Support Scheme: Business Support Scheme: Local Government to Businesses-Other Miscellaneous Current Transfers (D.759)hFlood Support Scheme: Churches Damaged by Floods: Central Government to The Chu< rches Conservation TrustOther Capital Transfer (D.99)NFlood Support Scheme: Citizens Advice Bureau: Central Government to HouseholdsUSocial Transfer in Kind  General Government and NPISHs Non-Market Production (D.631)NFlood Support Scheme: Communities Foundation: Central Government to HouseholdsPFlood Support Scheme: Council Tax Relief: Central Government to Local Government2Current Transfers within General Government (D.73)HFlood Support Scheme: Council Tax Relief: Local Government to Households(Other Current Taxes (D.59) - as negativeVFlood Support Scheme: Enhanced Bellwin Scheme: Central Government to Local AuthoritiesPFlood Support Scheme: European Fisheries Fund to Marine Management Organisation (Current International Cooperation (D.74)AFlood Support Scheme: Marine Management Organisation to FishermenInvestment Grant (D.92)]Flood Support Scheme: Farming and Forestry Improvement: Central Government to Farm BusinessesRFlood Support Scheme: Farming Recovery Fund: Central Government to Farm BusinessescFlood Support Scheme: Flood Defence Grant in Aid: Environment Agency to Risk Management AuthoritiesfFlood Support Scheme: Highways Maintenance: Central Government to Highways Agency (Central Government)Other Capital Transfers (D.99)jFlood Support Scheme: Lighthouse Dues: Central Government to Department for Transport (Central Government)VFlood Support Scheme: Repair and Renewal Grant: Central Government to Local Government]Flood Support Scheme: Repair and Renewal Grant: Local Government to Households and Businesses\Flood Support Scheme: Severe Weather Recovery Scheme: Central Government to Local GovernmentSFlood Support Scheme: Small Ports Fund: Central Government to recipient small portsPFlood Support Scheme: Sports Relief Fund: Sports England to English Sports ClubsbFlood Support Scheme: Support for the Tourism Industry: Central Government to Business ConsultantsIntermediate Consumption (P.2)sHelp to buy mortgage guarantees: Government liabilities incurred through the Help to Buy Mortgage Guarantee scheme.CProvisions for calls under standardised guarantees (AF.66 and F.66)YHelp to Buy is a scheme designed to help people get into the property market, or move into a new home. Help to Buy comprises two schemes: an Equity Loan scheme and a Mortgage Guarantee scheme. ONS has previously classified the Equity Loan element (as loans with embedded derivatives) and has now assessed the mortgage guarantee scheme. Under this scheme, Government offers mortgage lenders the opportunity to buy a 7 year guarantee (against borrower default) for up to 15% of the outstanding balance of the mortgage loan. The ONS assessed whether Help to Buy Mortgage Guarantees are 'standardised guarantees' in the context of new guidance in the 2010 European System of Accounts (ESA 2010). It was concluded that the fees paid by mortgage lenders to Government are economically significant and that the Mortgage Guarantees are standardised guarantees.Help to buy mortgage guarantees: Accrued fees paid by mortgage lenders to government in return for providing guarantees against potential defaults by borrowers buying a house through the scheme."Non-life insurance premiums (D.71)YHelp to buy mortgage guarantees: The payment made by government if a guarantee is called. Non-life insurance claims (D.72)The UK Export Credit Guarantee Department (ECGD): ECGD liabilities incurred through the provision of export credit guarantees.BProvision for calls under standardised guarantees (AF.66 and F.66)The Export Credit Guarantee Department (ECGD) is the government department which serves as the UK's Export Credit Agency. The ECGD aims to stimulate growth in the UK economy by operating a number of credit guarantee schemes designed to help facilitate and increase UK exports. These schemes ensure that foreign purchasers can access the finance needed to buy UK products and that British producers do not experience cash-flow problems induced by issues with payments from overseas customers. The 2010 European System of Accounts (ESA 2010) introduced a distinction between three different guarantees, and on assessment against this guidance, ONS concluded that the credit guarantee schemes offered by the ECGD satisfy the ESA 2010 criteria for treatment as standardised guarantees.The UK Export Credit Guarantee Department (ECGD): Accrued fees made by lenders and overseas buyers to the ECGD in return for providing the guarantees.)Non-life direct insurance premiums (D.71)pThe UK Export Credit Guarantee Department (ECGD): The payments made by Government when/if a guarantee is called.'Non-life direct insurance claims (D.72)Sukuk issuanceF.3 Debt SecuritySukuk is the Arabic name for financial certificates but refers to the Islamic equivalent of bonds. Sharia law prohibits the payment of interest and sukuk are structured to avoid the payment of interest. On 25 June 2014 the United Kingdom (UK) issued 200m of sovereign sukuk, based on three central government properties as underlying assets. The sukuk certificates are freely tradable and share common characteristics with bonds. Therefore, the sukuk issuance will be recorded as bonds from the date of their issuance..Periodic payments to sukuk certificate holdersND.41 Interest - a type of D.4 Property Income (for statistical recording only)On 25 June 2014, the UK issued sovereign sukuk, based on three central government properties as underlying assets. Sharia law prohibits the payment of interest and sukuk are structured to avoid the payment of interest. However, for statistical recording purposes, the periodic payments to sukuk holders will be treated, under the National Accounts framework, as equivalent to interest (D.41) - a type of property income (D.4). This recording is in line with the treatment of periodic payments arising from other bonds.LTransport for London inter-group transfers (other than grants and subsidies) F.4 LoansTransport for London provides transfers to its subsidiaries- including grants and 'loans' There was a question as to whether the 'loans' would be repaid and whether they in fact meet the European System of Accounts 2010 (ESA 10) definition of a loan. A review of Transport for London (TfL) records show that the loans are being repaid and therefore meet the definition of loans provided in the ESA 10 guidance. Spectrum licenses (3G and 4G) D.45 Rents 2000/ Feb-13Spectrum licences were previously recorded as sales of assets. New guidance in ESA10 and the accompanying Manual on Government Deficit and Debt (MGDD) recommends the recording of spectrum licence fees as rent (D.45). This is because of the ability for government to reject a transfer, and that the radio spectra are not used to extinction. Government provides the radio spectra to operators under a resource lease - which is defined under ESA 10 15.23: "Definition: a resource lease is one where the owner of a natural resource makes it available to a lessee in return for a payment recorded as rent". The 3G spectrum allocation should be treated as a resource lease with the associated payments from enterprises to governments reclassified retroactively as rents (D.45) from 2000 - the time of the allocations of the 3G spectra licences. The 4G spectrum allocations should be recorded in the same way, from February 2013 - the date at which the licences were allocated. Other Classifications Return to TopDisbanded and Deleted EntitiesThis sheet contains an archive of all classification decisions published since August 2011. Please click on any of the links below to access which type of historic classification decision you would like to view:Department for Health (DH)This is a new joint venture between HM Government (through Defra) and Capita Business Services (Capita). Capita owns 75% of the company while HM Government owns 25%. ONS assessed the Fera Science arrangement in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Gove< rnment Deficit and Debt 2014 (MGDD 2014), and concluded that there was no public sector control over the new company. As such, the company will be classified to the private sector. This is in accordance with rules on public sector control in ESA 2010 Chapters 2 and 20 and the specific rules on joint ventures in the 2014 Manual on Government Deficit and Debt, Part I.8. The decision is effective from 1 April 2015. Revenue Scotland was established as a Non-Ministerial Department on 1 January 2015 under the Revenue Scotland and Tax Powers Act 2014. It is responsible for the collection and management of devolved taxes in Scotland. ONS assessed the statistical classification of Revenue Scotland in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2014 (MGDD 2014). Revenue Scotland was judged to be an institutional unit which undertakes tax collection on behalf of the Scottish Government, and hence is considered as a non-market producer. ONS also concluded that Scottish Ministers' rights to appoint the board of directors and key personnel to Revenue Scotland are sufficient to establish the presence of public sector control. Consequently, as a public non-market producer, Revenue Scotland will be classified to the Central Government (S.1311) subsector, with effect from 1 January 2015. 3Revenue Scotland: Land and Building Transaction Tax'Revenue Scotland: Scottish Landfill Tax"Highlands And Islands Airports LtdBig Society Capital GroupThe Film CouncilUnited Kingdom Sports Council Court ServiceAberdeen City CouncilAberdeenshire CouncilAllerdale Borough CouncilAmber Valley Borough Council Angus Council'Antrim and Newtownabbey Borough Council#Ards and North Down Borough CouncilArgyll and Bute Council4Armagh City, Banbridge and Craigavon Borough CouncilAylesbury Vale District CouncilBasildon Borough Council%Basingstoke and Deane Borough Council$Bath and North East Somerset CouncilBedford Borough CouncilBelfast City CouncilBlaby District Council$Blaenau Gwent County Borough CouncilBolton CouncilBorough of BroxbourneBoston Borough Council&Bradford Metropolitan District CouncilBraintree District CouncilBreckland CouncilBridgend County Borough CouncilBroadland District CouncilBromsgrove District CouncilBuckinghamshire County CouncilBurnley Borough Council'Calderdale Metropolitan Borough CouncilCambridgeshire County CouncilCarlisle City CouncilCarmarthenshire County Council)Causeway Coast and Glens District CouncilCeredigion County CouncilChelmsford City CouncilCheshire East CouncilChichester District CouncilChiltern District CouncilChristchurch Borough CouncilCity and County of SwanseaClackmannanshire Council Comhaire nan Eilean Siar CouncilConwy County Borough CouncilCopeland Borough CouncilCotswold District CouncilCoventry City CouncilCraven District CouncilCumbria County CouncilDacorum CouncilDaventry District CouncilDenbighshire County CouncilDerbyshire County Council!Derbyshire Dales District Council(Derry City and Strabane District CouncilDorset County CouncilDumfries and Galloway CouncilDundee City CouncilEast Ayrshire Council$East Cambridgeshire District CouncilEast Dorset District CouncilEast Dunbartonshire CouncilEast Hampshire District CouncilEast Lindsey District CouncilEast Lothian CouncilEast Northamptonshire CouncilEast Renfrewshire Council East Riding of Yorkshire Council"East Staffordshire Borough CouncilEast Sussex County CouncilEastleigh Borough CouncilEden District CouncilEdinburgh City CouncilElmbridge Borough CouncilEpsom and Ewell Borough CouncilErewash Borough CouncilEssex County CouncilFalkirk CouncilFenland District Council$Fermanagh and Omagh District Council Fife CouncilFlintshire County CouncilForest of Dean District CouncilFylde Borough CouncilGateshead CouncilGedling Borough CouncilGlasgow City CouncilGloucestershire County CouncilGwynedd County CouncilHambleton District CouncilHampshire County CouncilHarborough District CouncilHart District CouncilHastings Borough CouncilHavant Borough CouncilHerefordshire CouncilHertfordshire County CouncilHertsmere Borough CouncilHighland CouncilHorsham District Council Huntingdonshire District CouncilHyndburn Borough CouncilInverclyde CouncilIsle of Anglesey County CouncilIsle of Wight CouncilKent County Council,King's Lynn and West Norfolk Borough Council%Knowsley Metropolitan Borough CouncilLancashire County CouncilLeicestershire County CouncilLichfield District CouncilLincolnshire County Council$Lisburn and Castlereagh City CouncilLiverpool City CouncilLondon Borough of BromleyLondon Borough of Camden&London Borough of Hammersmith & Fulham&London Borough of Richmond upon ThamesLondon Borough of SouthwarkMaldon District CouncilMalvern Hills District CouncilMendip District Council%Merthyr Tydfil County Borough Council#Mid and East Antrim Borough CouncilMid Sussex District CouncilMid Ulster District CouncilMidlothian CouncilMole Valley District CouncilMonmouthshire County Council Moray Council(Neath Port Talbot County Borough Council$Newcastle-Under-Lyme Borough Council Newcastle-upon-Tyne City Council'Newry, Mourne and Down District CouncilNorfolk County CouncilNorth Ayrshire CouncilNorth Devon CouncilNorth Dorset District CouncilNorth East Lincolnshire Council$North Hertfordshire District CouncilNorth Lanarkshire CouncilNorth Lincolnshire CouncilNorth Norfolk District CouncilNorth Yorkshire County CouncilNorthamptonshire County CouncilNorthumberland CouncilNottinghamshire County Council%Nuneaton and Bedworth Borough Council"Oadby and Wigston District CouncilOrkney Islands CouncilOxfordshire County CouncilPembrokeshire County CouncilPendle Borough CouncilPerth and Kinross CouncilPeterborough City CouncilPlymouth City CouncilPowys County CouncilPreston City CouncilPurbeck District CouncilRedcar and Cleveland Council$Reigate and Banstead Borough CouncilRenfrewshire Council)Rhondda Cynon Taff County Borough CouncilRibble Valley Borough CouncilRochford District CouncilRother District CouncilRoyal Borough of Greenwich%Royal Borough of Kingston upon Thames'Royal Borough of Windsor and MaidenheadRushcliffe Borough CouncilRushmoor Borough CouncilRutland County CouncilScarborough Borough CouncilScottish Borders Council#Sefton Metropolitan Borough CouncilSevenoaks District CouncilShetland Islands CouncilSomerset County CouncilSouth Ayrshire Council&South Buckinghamshire District CouncilSouth Gloucestershire CouncilSouth Hams District CouncilSouth Lanarkshire CouncilSouth Norfolk District CouncilSouth Northamptonshire Council"South Oxfordshire District CouncilSouth Ribble Borough CouncilSouth Somerset District Council$South Staffordshire District CouncilSpelthorne Borough CouncilSt Edmundsbury Borough Council&St Helens Metropolitan Borough CouncilStafford Borough CouncilStaffordshire County Council(Staffordshire Moorlands District CouncilStirling CouncilStoke-on-Trent City Council"Stratford-on-Avon District CouncilSuffolk County CouncilSunderland City CouncilSurrey County CouncilSurrey Heath Borough CouncilSwale Borough Council%Tameside Metropolitan Borough CouncilTelford & Wrekin CouncilTest Valley Borough CouncilTewkesbury Borough CouncilThree Rivers District CouncilTorbay CouncilTorfaen County Borough CouncilTorridge District Council%Trafford Metropolitan Borough CouncilTunbridge Wells Borough CouncilVale of Glamorgan Council$Vale of White Horse District Council'Wakefield Metropolitan District Council$Walsall Metropolitan Borough CouncilWarwickshire County CouncilWellingborough Borough CouncilWelwyn Hatfiel< d CouncilWest Berkshire CouncilWest Devon Borough CouncilWest Dorset District CouncilWest Dunbartonshire CouncilWest Lindsey District CouncilWest Lothian Council!West Oxfordshire District CouncilWest Somerset District CouncilWest Sussex County Council%Weymouth and Portland Borough Council"Wigan Metropolitan Borough CouncilWirral CouncilWorcester City CouncilWorcestershire County CouncilWorthing Borough CouncilWrexham County Borough CouncilWychavon District Council Wyre CouncilWyre Forest District CouncilAs well as classifying entities, the Economic Statistics Classifications Committee (ESCC) also classifies transactions and flows within the UK national accounts. Decisions taken in this area will also be announced in this monthly update.vFollowing a public consultation in 2012, the Government decided to close the 16 committees in England in December 2013vFollowing a public consultation in 2012, the Government decided to close the 15 committees in England in December 2013?Body abolished and replaced by Northern Ireland Law Commission.Audit CommissionThe Audit Commission was closed on 31st March 2015 with its functions being taken on by Public Sector Appointments Ltd, National Audit Office, Financial Reporting Council and Cabinet OfficeFBody was abolished and replaced by the Northern Ireland Law Commission1Former Public Non-Financial Corporation (S.11001)The Audit Commission was closed on 31st March 2015 with its functions being taken on by Public Sector Audit Appointments Ltd, National Audit Office, Financial Reporting Council and Cabinet Office+Southway Housing Trust (Manchester) Limited ONS has been advised by HM Treasury that the sponsoring body for The Nursing and Midwifery Council should be recorded as the Department of Health. The Public Sector Classifications Guide has been updated to reflect this; effective from the date of classification. ONS has been advised by HM Treasury that the sponsoring body for the Health and Care Professionals Council should be recorded as the Department of Health. The Public Sector Classifications Guide has been updated to reflect this; effective from the date of classification. Previously called the Health Professions Council, it's name changed to the Health and Care Professions Council following the passage of the Health and Social Care Act 2012The Scotland Act 2012 formally changed the Scottish Executive's name to the Scottish Government. The Public Sector Classification Guide has been updated to reflect this, effective from 1 July 1999, when it was established.1Scottish Government (formerly Scottish Executive)5Welsh Government (formerly Welsh Assembly Government)*Public Non-Financial Corporation (S.11002))Public Non-MMF Investment Funds (S.12401)BPrivate Captive Financial Institutions and Money Lenders (S.12702)%Audit Commission Pension Scheme (The)BT Pension Scheme (The)!Bradford & Bingley Pension SchemePrivate Pension Fund (S.12902)Public Pension Fund (S.12901)Private Non-Profit InstitutionThe Audit Commission Pension Scheme provides pensions and other benefits to former employees of the Audit Commission under a defined benefit scheme. The Scheme entered into a Crown Guarantee on 31 May 2012. It was closed to new members at the end of March 2015 following the dissolution of the Audit Commission. ONS assessed the Audit Commission crown guarantee arrangement in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2014 (MGDD 2014). ONS concluded that (i) the Audit Commission Pension Scheme was the pension administrator in the public pension fund subsector (S.12901) and (ii) the Secretary of State for DCLG was the pension manager in the central government subsector (S.1311). This means any difference between the pension entitlements and the assets held by the Scheme will be attributed to the central government subsector as an asset/liability.ONS has reviewed the classification of Big Society Trust following the revision of the company s Articles of Association. ONS has considered the changes made in the Articles of Association and conclude that the residual controls that government had on BST have been removed. Big Society Trust will is now classified as a private Non-Profit Institution, as is the Big Society Foundation. Big Society Capital should be classified as captive financial institutions and money lenders (S.127). This decision is effective from January 2016.S.12401The Wales Act 2014 formally changed the Welsh Assembly Government's name to the Welsh Government on 17 December 2014. The Public Sector Classifications Guide has been updated to reflect this, effective from 12 May 1999, when it was established.UK Asset Resolution (UKAR) LtdONS has reviewed the classification of Big Society Trust following the revision of the company s Articles of Association. ONS has considered the changes made in the Articles of Association and concluded that the residual controls that government had on BST have been removed. Big Society Trust is now classified as a private non-profit institution, as is the Big Society Foundation. Big Society Capital is now classified in the captive financial institutions and money lenders subsector (S.127). This decision is effective from January 2016. ONS has reviewed the classification of Big Society Trust following the revision of the company s Articles of Association. ONS has considered the changes made in the Articles of Association and concluded that the residual controls that government had on BST have been removed. Big Society Trust is now classified as a private non-profit institution, as is the Big Society Foundation. Big Society Capital is now classified in the captive financial institutions and money lenders subsector (S.127). This decision is effective from January 2016.)Bradford & Bingley plc is a public limited company and primarily operates as a servicer of mortgage loans secured on residential properties and of associated services. Following the financial crisis it transferred into public ownership and is currently classified in Central Government. Bradford & Bingley and its subsidiaries operated a defined benefit pension scheme, which entered into a Crown Guarantee on 29 September 2008. ONS assessed the Bradford & Bingley crown guarantee arrangement in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on < Government Deficit and Debt 2014 (MGDD 2014). ONS concluded that (i) the Bradford & Bingley Pension Scheme was the pension administrator in the public pension fund (S.12901) and (ii) HM Treasury was the scheme s pensioner manager in the central government subsector (S.1311). This means any difference between the pension entitlements and the assets held by the Scheme will be attributed to the central government subsector as an asset/liability.gThe BT Pension Scheme (BTPS) was historically open to all full or part-time employees of BT who commenced employment with BT prior to 31 March 2001 under a defined benefit scheme. The Scheme entered into a Crown Guarantee through the legislation that privatised BT on 6 August 1984 (Telecoms Act 1984 as amended). The BTPS closed to new members on 1 April 2001. ONS assessed the BT Pension Scheme crown guarantee arrangement in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2014 (MGDD 2014). ONS concluded that with insufficient evidence of government control (i) the BT Pension Scheme was the pension administrator in private pension fund (S.12902) subsector and (ii) BT itself was the pension manager in the private non-financial corporations (S.11002) subsector. British Screen Finance Limited (BSFL) is an institutional unit engaged in financial activity. It was classified by the ONS in 2005 as a public corporation. At the time ONS did not distinguish between public financial corporations and public non-financial corporations. Its parent is the British Film Institute which is classified as a central government unit. ONS formally reviewed the classification of the body, to see whether under European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2014 (MGDD 2014) it should be classified as a public financial corporation or a central government body. It was concluded that it was a public financial corporation with effect from 1985.Ascension Island Personnel LtdBBC Haymarket Exhibitions Ltd Galleon LtdS.12701VSector: Financial Corporations S.12/ Sub Sector: Pension Funds S.12901 (public sector)Bradford & Bingley plcAudit Commission Pension SchemeFood Standards ScotlandFood Standards Scotland was established as a non-ministerial office on 1 April 2015 under the Food (Scotland) Act 2015. It is part of the Scottish Administration, alongside, but separate from, the Scottish Government. It is responsible for making sure that food is safe to eat, ensuing consumers know what they are eating and improving nutrition throughout Scotland. ONS assessed the statistical classification of Food Standards Scotland in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2014 (MGDD 2014). It is concluded that Food Standards Scotland is a public sector funded non market body and so classified to the Central Government (S.1311) subsector, with effect from 1 April 2015.ONS has been advised by the Scottish Government that Historic Environment Scotland became active on 1 October 2015 and not 1 April 2015 as was previously listed. Its entry has been updated to reflect this in the Public Sector Classification Guide.Food Standards Scotland was established as a non-ministerial office on 1 April 2015 under the Food (Scotland) Act 2015. It is part of the Scottish Administration, alongside, but separate from, the Scottish Government. It is responsible for making sure that food is safe to eat, ensuing consumers know what they are eating and improving nutrition throughout Scotland. ONS assessed the statistical classification of Food Standards Scotland in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2014 (MGDD 2014). It is concluded that Food Standards Scotland is a public sector funded non-market body and so classified to the Central Government (S.1311) subsector, with effect from 1 April.2015.ONS has been advised by the Scottish Government that Historic Environment Scotland became active on 1 October 2015 and not 1 April 2015 as was previously listed. Its entry has been updated to reflect this in the Public Sector Classification Guide. Historic Environment Scotland is a body from the merger between Historic Scotland and the Royal Commission on Ancient and Historic Monuments for ScotlandAs well as classifying entities, the Economic Statistic Classifications Committee (ESCC) also classifies transactions and flows within the UK national accounts. Decisions taken in this area will also be announced in this monthly update.,The British Coal Staff Superannuation Scheme(Department for Energy and Climate Change The British Coal Staff Superannuation Scheme provides pensions and other benefits to former employees of the British Coal Corporation under a defined benefit scheme. The Scheme entered into a Crown Guarantee on 31 October 1994. It was closed to new members at the end of October 1994 following the privatisation of the British Coal Corporation. ONS assessed the British Coal Corporation crown guarantee arrangement in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2014 (MGDD 2014). ONS concluded that (i) the British Coal Staff Superannuation Scheme was the pension administrator in the public pension fund subsector (S.12901) and (ii) the Secretary of State for the Department for Energy and Climate Change was the pension manager in the central government subsector (S.1311). This means any difference between the pension entitlements and the assets held by the Scheme will be attributed to the central government subsector as an asset/liability.!Mineworker's Pension Scheme (MPS)9The National Library of Wales Staff Superannuation Scheme(British Coal Staff Superannuation SchemeMineworker's Pension Scheme5National Library of Wales Staff Superannuation SchemeOpticians services provided by private opticians' practices free of charge or at prices subsidised by government (generally these services are subsidised, at different levels for different specific groups, such as elderly individuals, children etc).The British Coal Staff Superannuation Scheme provides pensions and other benefits to former employees of the British Coal Corporation under a defined benefit scheme. The Scheme entered into a Crown Guarantee on 31 October 1994. It was closed to new members at the end of October 1994 following the privatisation of the British Coal Corporation. ONS assessed the British Coal Corporation crown guarantee arrangement in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2014 (MGDD 2014). ONS concluded that (i) the British Coal Staff Superannuation Scheme was the pension administrator in the public pension fund subsector (S.12901) and (ii) the Secretary of State for the Department for Energy and Climate Change was the pension manager in the central government subsector (S.1311). This means any difference between the pension entitlements and the assets held by the Scheme will be attributed to the central government subsector as an asset/liability.The National Library of Wales Staff Superannuation Scheme provides pensions and other benefits to employees of the National Library of Wales under a defined benefit scheme. The Scheme entered into a Crown Guarantee on 13 March 2007. ONS assessed the National Library of Wales Staff Superannuation Sche< me crown guarantee arrangement in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2014 (MGDD 2014). ONS concluded that (i) the National Library of Wales Staff Superannuation Scheme was the pension administrator in the public pension fund subsector (S.12901) and (ii) the Welsh Government was the pension manager in the central government subsector (S.1311). This means any difference between the pension entitlements and the assets held by the Scheme will be attributed to the central government subsector as an asset/liability.The Mineworkers' Pension Scheme provides pensions and other benefits to former employees of the British Coal Corporation under a defined benefit scheme. The Scheme entered into a Crown Guarantee on 31 October 1994. It was closed to new members at the end of October 1994 following the privatisation of the British Coal Corporation. ONS assessed the Mineworker's Pension Scheme crown guarantee arrangement in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2014 (MGDD 2014). ONS concluded that (i) the Mineworkers' Pension Scheme was the pension administrator in the public pension fund subsector (S.12901) and (ii) the Secretary of State for the Department for Energy and Climate Change was the pension manager in the central government subsector (S.1311). This means any difference between the pension entitlements and the assets held by the Scheme will be attributed to the central government subsector as an asset/liability.-Commonwealth Scholarship Commission in the UKCapital for Enterprise LimitedConsumer Council for Water(Criminal Injuries Compensation Authority Defence Nuclear Safety CommitteeDisclosure and Barring ServiceDisclosure and Barring Service 0Engineering Construction Industry Training BoardEnvironment AgencyFamily Procedure Rule CommitteeForest ResearchHealth Research Authority Homes and Communities Agency,Horniman Public Museum and Public Park Trust<Horserace Betting Levy Appeal Tribunal for England and Wales#Joint Nature Conservation CommitteeMedical Research Council (MRC)National Archives, The5National Heritage Memorial Fund/Heritage Lottery Fund1National Institute for Health and Care Excellence*National Measurement and Regulation OfficeANorthern Lighthouse Board (Commissioners of Northern Lighthouses)JOffice for Standards in Education, Children s Services and Skills (OFSTED)=Office of Qualifications and Examinations Regulation (OFQUAL)Office of Rail Regulation*Office of the Children s Commissioner, The/Office of the Immigration Services CommissionerRoyal ArmouriesMScience Advisory Committee on the Medical Implications of Less-Lethal WeaponsStandards and Testing AgencyTateTheatres Trust, TheUK Anti Doping VisitBritain9Centre for Environment, Fisheries and Aquaculture Science6Children and Family Court Advisory and Support ServiceArts Council EnglandNon Ministerial Department Other NDPB.Advisory Council on the Misuse of Drugs (ACMD)Leasehold Advisory Service, TheSupreme Court, The6Defence Science and Technology Laboratory (The) (DSTL)'National Museum of Wales Pension SchemeThe National Museum of Wales Pension Scheme provides pensions and other benefits to employees of the National Museum of Wales through defined benefit scheme. The Scheme entered into a Crown Guarantee on 21 June 2006. ONS assessed the National Museum of Wales crown guarantee arrangement in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2016 (MGDD 2016). ONS concluded that (i) the National Museum of Wales Pension Scheme is the pension administrator, classified in the public pension fund subsector (S.12901) and (ii) the Welsh Government is the pension manager, classified in the central government subsector (S.1311). This means any difference between the pension entitlements and the assets held by the Scheme will be attributed to the central government subsector as an asset/liability.The National Museum of Wales Pension Scheme provides pensions and other benefits to employees of the National Museum of Wales through a defined benefit scheme. The Scheme entered into a Crown Guarantee on 21 June 2006. ONS assessed the National Museum of Wales crown guarantee arrangement in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2016 (MGDD 2016). ONS concluded that (i) the National Museum of Wales Pension Scheme is the pension administrator, classified in the public pension fund subsector (S.12901) and (ii) the Welsh Government is the pension manager, classified in the central government subsector (S.1311). This means any difference between the pension entitlements and the assets held by the Scheme will be attributed to the central government subsector as an asset/liability.4Department for Environment and Rural Affairs (Defra)Rail for London Ltd is a wholly owned subsidiary of Transport Trading Limited, which is itself a wholly owned subsidiary of Transport for London (TfL). Rail for London carries out the infrastructure upgrade for the North London line. In February 2014, based on the annual reports available at the time, Rail for London Ltd did not pass the European System of Accounts 2010 market test and so was classified to the Local Government subsector. Following a review of its latest sets of accounts, ONS has determined that Rail for London has demonstrated that it has met the market test over a period of years and so it has been reclassified from Local Government to a Public Non-Financial Corporation, with effect from 1 April 2011. Central Science Laboratory was a government research laboratory for food, environmental and agricultural sciences. It became a part of Food and Environment Research Agency on 1 April 2009. This was listed as part of a quality review of bodies identified on the guide.!Transport for London Pension FundLocal Government Pension SchemeOn 28th February 2013, Manchester Airport Holdings Ltd, a joint venture between Manchester City Council, 9 Manchester District Councils, and a private sector partner, purchased all shares in Manchester Airport Group Plc. Control over the group is shared precisely between Manchester City Council and the private sector partner and as such the arrangement is a "deadlock joint-venture". Following governance changes in 2013, the group had been reclassified as a Private Non-Financial Corporation under European System of Accounts (ESA) 1995 rules (having previously been a public corporation). In accordance with the new ESA 2010 rules whereby deadlock joint ventures are partitioned into halves, one half of Manchester Airport Group Plc and each of its subsidiaries will be recorded in the Public Non Financial Corporations sector (S.11001) and the other half in the Private Non Financial Corporations (S.11002) from February 2013.Shared Services Connect Limited (SSC) was established under the Government s Next Generation Shared Services (NGSS) Programme which is designed to reform the delivery of Central Government back-office support. It has been operating as a joint venture company between Cabinet Office and Steria, the private sector partner, since 1st November 2013 and is responsible for the provision of shared services across a number of government d< epartments. Although assessment of SSC was not preannounced in the NA Classifications Forward Work plan - December 2014, it was prioritised due to its likely impact on public sector employment statistics. Assessment was conducted in the context of rules in the ESA 2010 and guidance in the 2014 MGDD, which is consistent with ESA 2010. ONS judged that due to the unanimous decision-making system enshrined in the legal agreements, Government has the effective ability to veto decisions on a number of matters core to the business of SSC. This control is further reinforced by the fact that the primary purpose of SSC is to deliver shared services to Government. Therefore, in the immediate term, Government is likely to be able to exert considerable influence over the general corporate policy of SSC Ltd through its position as the only, and hence dominant, customer. It was therefore concluded that given SSC is a market producer, it should be classified as a Public Non-Financial Corporation (S.11001).The Institution for Further Education (IFE) is a membership organisation that offers "higher performing" Further Education colleges and training providers a collective status akin to that of universities. Due to the appointments process followed whereby a ministerially appointed chair appointed the remainder of the board, IFE is classified to the public sector. Whilst the body will be funded by the Department for Business, Innovation, and Skills (BIS) in its first year of operation, IFE will be treated as a market entity because it is expected to be fully funded by sales of memberships in following years. As such, 50% of operating costs will be covered by sales (membership fees paid by Further Education colleges and training providers). ONS will monitor IFE to check this has been achieved and will re-classify IFE as a non-market unit if necessary. As a public market entity, IFE is classified as a public non-financial corporation from the date of its incorporation. Careers Wales Dewis Gyrfa Ltd was established in 2010 as a company limited by guarantee which formed the Welsh Government's delivery arm for impartial careers information, advice and guidance. It took over the functions from a company called Careers Wales Association Ltd and 7 local careers service companies across Wales. In April 2013, Careers Wales Dewis Gyrfa Ltd became a wholly owned subsidiary of the Welsh Assembly Government (WAG), and so has clearly been in the public sector from that date. It is predominantly funded by grants from the Welsh Assembly Government, and so is a non-market body. Consequently Careers Wales Dewis Gyrfa Ltd, as a non-market, public sector body, will be added to the Public Sector Classification Guide (PSCG) classified as a CG body from 1 April 2013.Careers Wales Association Ltd, Careers Wales Cardiff and Vale Ltd, Career Wales West - Gyrda Cymru Gorllewin Ltd, Careers Wales Mid Glamorgan and Powys Ltd, Gyrfa Cymru Gogledd Orllewin Cyfyngedig, Gwent Careers Service Partnership and North East Wales Careers Services Ltd are all companies limited by guarantee, that worked collaboratively to deliver careers and information services in Wales, funded by the Welsh Assembly Government. Not previously classified, all six companies became subsidiaries of Careers Wales Dewis Gyrfa Ltd on 1 November 2011 - when Careers Wales Dewis Gyrfa Ltd became the sole member of the companies. Then became part of the public sector in April 2013 when the Welsh Government became the sole member of Careers Wales Dewis Gyrfa Ltd. These seven companies are still trading, but are likely to be wound up and dissolved in the future, but in the meantime, as public sector, non-market bodies, all seven companies will be added to the PSCG classified as CG bodies from 1 April 2013.The Legal Aid Agency (LAA) is an Executive Agency of the Ministry of Justice, which was established on 1 April 2013 following the abolition of its predecessor body - the Legal Services Commission an Executive Non-Departmental Public Body. The LAA provides civil and criminal legal advice in England and Wales, and is likely to be funded predominantly by grants, making it a non-market body. As a public, non-market body, the Legal Aid Agency (LAA) will be added to the PSCG as a CG body from 1 April 2013.1Manchester Airport Holdings Ltd - subsidiaries: East Kent Housing is an Arms Length Management Organisation (ALMO) that was created in April 2011 to take on the responsibility of the management of council housing for Dover, Canterbury, Shepway and Thanet Councils. Prior to the creation of East Kent Housing, the four councils had individual responsibility for the management of the council housing in their individual areas. In line with the classification of other ALMOs, East Kent Housing is classified as a Public Non-Financial Corporation.9Citizens Advice Bureau's (CAB) exist in towns and cities throughout the UK to provide free, independent, confidential and impartial advice to everyone on their rights and responsibilities. The CAB's are usually themselves separate companies and charities, but umbrella bodies exist for England and Wales, Scotland and Northern Ireland. These umbrella bodies are the membership organisations for the individual CAB charities beneath them. The National Association of Citizens Advice Bureau (England and Wales) and The Scottish Association of Citizens Advice Bureau were not previously classified on the PSCG but are public sector controlled bodies, via the funding agreements between themselves and the Department of Business, Innovation and Skills (BIS). The bodies receive the majority of their income through core grant funding, and so as public-sector controlled, non-market bodies, both the National Association of Citizens Advice Bureau and The Scottish Association of Citizens Advice Bureau are classified as Central Government bodies, effective from April 2005. Total expenditure of these two bodies is approximately 66m of which >80% is from Government grants. The classification of these bodies will be implemented in Blue Book 14 in both Public Sector Finances and National Accounts as part of the ongoing alignment programmeA new Executive Agency of the Department of Education, the National College for Teaching and Leadership was created in April 2013 and takes over the functions of the Teaching Agency and the National College for School Leadership, which have both been disbanded.WGC Holdco Ltd is the name of the Welsh Government vehicle for the acquisition of Cardiff International Airport. It is classified as a Central Government body.Natural Resources Wales is a new regulatory authority in Wales for a wide range of environmental legislation, established by The Natural Resources Body for Wales (Establishment) Order 2012. It has taken over the functions of the Countryside Council for Wales which is being abolished) and the Welsh devolved functions of the Environment Agency (which subsequently now has responsibility for England only) and the Forestry Commission. It is controlled by the Welsh Government, and will be mainly funded from Grant-in Aid, though will have some secondary commercial income, and so is classified as a non-market body in the Central Government sector.The Scottish Fire and Rescue Service is established under the Police and Fire Reform (Scotland) Act 2012 to be the national Fire and Rescue Service for Scotland, replacing the eight former local / regional fire and rescue services, as well as the Fire and Rescue Authorities and Joint Fire and Rescue Boards that oversaw the services locally. The functions of the Scottish Fire Services College, part of the Scottish Government, are also being transferred to this new body.HThe Scottish Policing Authority (SPA) is established under the Police and Fire Reform (Scotland) Act 2012 to be the national body responsible for the governance of policing in Scotland. The Scottish Government website explains that the SPA will allocate resources to the Chief Constable and hold him to account for the policing of Scotland and the delivery of statutory functions, in turn accounting to Scottish Ministers. The SPA fulfils a similar role, and has < a similar relationship with the police forces under its purview, as Police and Crime Commissioners in England and Wales.The College of Policing is the national professional body for the police service, and was launched on 4th February 2013. It is a company limited by guarantee, controlled by the Home Office, and will be mainly grant funded, hence it is classified as a Central Government body from inception. It has assumed some of the functions of the National Policing Improvement Agency, which is expected to be abolished later this year.Enrichment Holdings Ltd and Enrichment Investments Ltd are companies controlled by the Department of Business, Innovation and Skills (BIS), through which the UK Government holds its share of URENCO Ltd, a UK registered company which is involved in the enrichment of uranium to provide fuel for nuclear power utilities. It was established in 1971 and ownership is split equally between the UK, German and Dutch Governments). These two companies, in line with guidance on the classification of public sector holding corporations in the Eurostat Manual of Government Deficit and Debt, are classified as Central Government bodies (or as part of Central Government, if not institutional units)UK Green Investment Bank plc (UK GIB) was incorporated in May 2012, but started trading in November 2012. It is a company owned and controlled by the Department of Business, Innovation and Skills (BIS). Although its name suggests it is a Bank, and therefore a financial intermediary, UK GIB is unable to borrow. Under ESA 95 rules, to be classified as a "financial intermediary" and therefore as a financial corporation, in general bodies are required to be able to incur financial liabilities (i.e. borrow) on the market. In the absence of this ability, public sector bodies are classified into the Government sector, hence UK GIB is classified as a Central Government body from inception.7Areas of Outstanding Natural Beauty (AONB), of which there are now 46 in England, Wales and Northern Ireland, were created under the National Parks and Access to the Countryside Act 1949. They are mainly administered by the relevant Local Authorities, but section 86 of the Countryside and Rights of Way Act 2000 allowed for the creation of stand alone statutory bodies, to act as the managing body / overseeing authority for the AONB. These bodies are managed by a governing body that includes members appointed by Local Authorities, by Parish Councils and by the Secretary of State, (with local authority nominees in the majority) making them public sector bodies, and are predominantly grant funded and therefore non-market bodies. Two such bodies have been established to date, in 2004, included in this months update.Glasgow 2014 Ltd is the company formed to organise and run the 2014 Commonwealth Games in Glasgow. It is a company limited by guarantee with three members, two of whom - Glasgow City Council and the Scottish Government - are public sector bodies. It is majority funded through Scottish Government grants. Consistent with the original classification of the London Organising Committee of the Olympic Games (LOCOG) it is classified as a Central Government body.Launched in May 2011, the Independent Commission for Aid Impact is an Advisory Non-Departmental Government Body (NDPB) sponsored by the Department for International Development (DfID), it is responsible for responsible for scrutinising the impact and effectiveness of UK aid.The National Records of Scotland is a Non-ministerial Department of the Scottish Executive, created in April 2011. It was formed following the merger of the General Register Office for Scotland and the National Archives of Scotland.Quality Meat Scotland (QMS) was established in April 2008 under the Quality Meat Scotland Order 2008. It is an Executive Non-Departmental Public Body of the Scottish Government, created to over sea, assist and promote the Scottish red meat sector. Like Hybu Cig Cymru - Meat Promotion Wales, QMS It is funded by compulsory levies on exporters and slaughterers of Scottish cattle, sheep and pigs - these are classified as D.21 taxes on products.!Under the 1989 Electricity Act, the Secretary of State made five Non-Fossil Fuel Orders requiring the then public sector owned Regional Electricity Companies (RECs) in England and Wales to contract for certain amounts of electricity generating capacity from renewable sources. The Non-Fossil Purchasing Agency Ltd (NFPA) was set up in 1990 by the twelve RECs as their agent for the purpose of enabling them to enter into collective arrangements to discharge their obligations under the Orders. When the electricity companies were privatised, NFPA would have become a private sector company as well. However in 2000, new electricity trading arrangements were introduced, and the NFPA's role was changed, to become the "nominated person" under another piece of secondary legislation Electricity from Non-Fossil Fuel Sources Saving Arrangement Order 2000. NFPA is essentially an intermediary, that purchases electricity from renewable generators, and sells electricity to suppliers. Importantly, all surpluses generated from this activity is surrendered to Ofgem. This effectively gives Ofgem 100% of the economic benefits of the NFPA, and therefore places the body under public sector control. It is classified as a public non-financial corporation as its income is mainly derived from the auction of electricity. NNFPA Scotland is a wholly owned subsidiary of the Non-Fossil Purchasing Agency Ltd. It was established to operate a similar role in Scotland as NFPA plays in England and Wales. Exactly the same confiscation of surpluses by Ofgem take place in the operations of NFPA Scotl      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnoprstuvwxyz{|}~and, so it too us judged to be controlled by the public sector.The Authority was created under the Lee Valley Regional Park Act 1966, and came into operation on 1 January 1967. The body is responsible for managing and developing the Lee Valley Regional Park situated across London, Hertfordshire and Essex. The Authority is made up of members from the councils that constitute the Lee Valley Area. Majority funding is provided via a levy on the constituent councils. As a public sector controlled, non-market body with a local remit the Lee Valley Regional Park Authority as of its creation. This body was created via legislation, the London Legacy Development Corporation (Establishment) Order 2012 which came into force on 9th March 2012. It is the first Mayoral Development Corporation to be created under the powers granted via the Localism Act 2011. The body is taking over the functions of the Olympic Park Legacy Company Ltd (which will be wound up and dissolved in time) and has taken on its responsibilities for managing the planning, development and maintenance of the Olympic Park and surrounding areas. Magnox Limited (DSRL) is one of several Site Licence Companies - these companies carry out nuclear decommissioning and commercial operations across sites owned by the NDA. It was formed in January 2011 following the merger of the previously separate Magnox North Ltd and Magnox South Ltd. Magnox Ltd carries out the closure programme at the 10 Magnox power stations sites across England. Magnox Ltd is owned by private sector firm Reactor Sites Management Company Limited but is subject to almost identical contractual arrangements as those at DSRL that mean the NDA retains control over Magnox Ltd's general corporate policy, and it is funded in an almost identical way. Magnox Ltd is therefore also classified to the Central Government sector.iResearch Site Restoration Limited (DSRL) is one of several Site Licence Companies - these companies carry out nuclear decommissioning and commercial operations across sites owned by the NDA. RRSL carries out the closure programme at the Harwell (near Didcot, Oxfordshire) and Winfrith (Dorset) nuclear sites. Like DRSL, RSRL was sold to UKAEA Ltd, a private sector firm, but is subject to almost identical contractual arrangements that mean the NDA retains control over DRSL's general corporate policy, and it is funded in an almost identical way. RRSL is therefore also clas< sified to the Central Government sector.The body is an executive NDPB of the Scottish Government providing advice and expertise on architecture and design. The board of directors are appointed by the Scottish Government and funding is provided via grant in aid. As a public sector controlled, non-market body Architecture and Design Scotland is classified to the central government sector. The classification applies from March 2007 when revised Articles of Association gave Ministers the power to appoint directors.kThis body exists to investigate complaints made against legal practitioners in Scotland. Scottish Ministers appoint the board of the Commission and funding is provided via an annual levy charged to legal practitioners. As a public sector controlled, non-market body the Commission is classified to the central government sector as of its creation in October 2008.After the incorporation of the new Remploy Ltd, certain assets and liabilities were left behind with the "old" Remploy company, now known as the Disabled People's Employment Corporation (GB) Ltd ( DPEC ). It was judged that DPEC remained under government control, in accordance with the European System of Accounts 2010 (ESA 2010) and the accompanying 2014 Manual on Government Deficit and Debt (MGDD 2014). This is through the government having control over the appointment of key personnel and guaranteeing funding to ensure that any net deficit, including pension liabilities, will be fully funded by the government until DPEC is closed down. DPEC no longer provides market services, and therefore it is reclassified to the central government subsector (S.1311). 4Non-Profit Institutions Serving Households (S.15002)0Manchester Airport Holdings Ltd - subsidiaries:wOn 28th February 2013, Manchester Airport Holdings Ltd became the holding company of the Manchester Airport Group Plc with control divided between Manchester City Council and a private sector partner. Under current ESA 95 rules and ONS guidance on the treatment of Joint Ventures (JV's), the holding company is classified within the private sector. Subsequently, the Manchester Airport Group Plc and all its subsidiaries, some of which were not previously listed in the Public Sector Classification Guide, ceased to be classified within the public sector from February 2013. These include a number of dormant subsidiary companies.,St. James's Place plc is a wealth management and financial planning business. Although not explicitly listed in the Public Sector Classification Guide, the company was 60% owned by Lloyds Banking Group (LBG), and therefore regarded as a public sector financial corporation from the end of 2008. In March and May 2013, LBG sold parts of its shareholding, and at the end of May its shareholding had reduced to just 21% of the company. Consequently the company and its subsidiaries are reclassified outside the public sector as private financial corporations.uITSO Ltd is a company limited by guarantee, with a mix of public and private sector members, established to develop inter-operable smart cards for members of the public to pay for public transport. From June 2009 until the end of December 2012, the Department of Transport had three directors on ITSO Ltd's board, whose votes were weighted more than other members. These directors, combined with other public sector representatives gave the public sector control of the company. The number of DfT directors reduced to one, and weighted voting was removed, meaning that board membership is now more evenly split between the public and private sector representatives, but the votes of the ITSO members at company annual general meetings is weighted in favour of the private sector. Consequently the company has been reclassified as a private non-financial corporation, from January 2013. In July 2012 the English and Welsh activities of the British Waterways Board (BWB) were transferred to a new charitable body, the Canal and Rivers Trust. The remainder of the British Waterways Board's activities in Scotland have historically been, and are expected to continue to be, predominantly grant funded by the Scottish Government, who now have sole responsibility for the body. This means that BWB, trading as Scottish Canals, is reclassified as a Central Government body, from July 2012, and is now sponsored by the Scottish Executive.A wholly owned subsidiary of Highlands and Islands Airports Ltd, Airport Management Services Ltd provides ancillary services to the group of companies, who are its only customer. ONS has concluded that the prices charged are not economically significant prices, and therefore it should not be considered a market body, but classified in the same way as its parent, as a Central Government body.Previously classified as a public corporation the British Hallmarking Council has always received a majority of non-market funding and is therefore reclassified as a central government body as of its creation.STFC Innovations Ltd (known, prior to a name change, as "CLIK (Central Laboratory Innovation and Knowledge Transfer Co.Ltd)") was classified on the guide as a public non-financial corporation. Following a review and after obtaining additional information on its income streams, it has been reclassified as a non-market body from its incorporation in January 2002 (so the entry for CLIK changes from being a former public corporation to a former Central Government body).These three companies were the UK subsidiaries of the Horserace Totaliser Board (the Tote). Under The Horserace Betting and Olympic Lottery Act 2004, the Horserace Totaliser Board ceased to exist on 13th July 2011, and its subsidiary companies transferred to a successor company "Tote (Successor Company) Limited". This company was sold to Lightcatch Ltd, the parent company of private sector bookmaker Betfred, resulting in these three companies becoming private non-financial corporations.Following the October 2015 announcement of the reclassification of 'private registered providers' of social housing (including most housing associations) in England, the names of all these registered providers were added to the Public Non-Financial Corporations page. As part of this update, local authorities who directly provide social housing were included. However, as these are ancillary activities of local authorities, the classification of local authorities providing social housing as public corporations is inconsistent with the European System of Accounts 2010 rules. These local authorities have now been removed from the Public Non-Financial Corporations page.0Postal Services Holding Company Limited was incorporated in September 2000 under the name Expandreserve Public Limited Company and most recently changed its name from Royal Mail Holdings Plc in September 2013. The body is wholly owned by the Secretary of State for Business, Innovation and Skills and exists to hold and manage the UK Government's shares in Royal Mail Plc and Post Office Limited. The body was classified on the Public Sector Classification Guide (PSCG) as a Central Government body, but the information section has been amended to reflect that it was a public corporation between March 2001 and March 2012. This is because the board had managerial control over the Royal Mail Group between these dates and should have been classified alongside its subsidiaries as a Public Non-Financial Corporati< on.The Food Standards Agency will be amended to show that it incorporates the Northern Ireland, Wales, Scotland and Westminster bodies - which are not strictly institutional units in their own right and not classified separately on the Public Sector Classification Guide (PSCG).EIndependent Monitoring Board for Military Corrective Training CentreThe Pirbright Institute was previously known as the Institute for Animal Health. It changed its name on 18th October 2012 , and the guide will be amended to reflect this change. The National Institute for Clinical Excellence, known as NICE, was established in February 1999. Its name was later changed to The National Institute for Health and Clinical Excellence from 1 April 2005. Under the Health and Social Care Act 2012 this body has been abolished and replaced by a new body with an almost identical name and function - the National Institute for Health and Care Excellence. The notes to the guide will be amended to reflect this.Changes have been made to correct notes and sponsoring body information for the entries of a number of Northern Ireland public bodies. No changes have been made to classifications.Previously listed on the Public Sector Classification Guide as a public corporation sponsored by the Home Office the body is actually sponsored by the Department for Communities and Local Government. The entry on the Guide has been updated to state the correct sponsoring department.CEFAS carries out research in marine science. The body has always been sponsored and majority financed by Defra as such it should always have been classified as a central government body from its inception in 1997.The General Teaching Council for Wales was reclassified as a Central Government body in July 2010, back to its creation in 2000 (the similar bodies in England, Scotland and Northern Ireland are also classified in the same way) but though it was correctly shown in the Central Government tab of the guide, the index continued to show the body as being a public corporation. This has been corrected.Formerly listed as the "Office for Standards in Education (Ofsted)", Ofsted became known as the Office for Standards in Education Children's Services and Skills following the passage of the Education and Inspections Act 2006. It is a non-ministerial department.ACapital for Enterprise Limited was the government's main delivery agency for financial interventions for small and medium sized enterprises. It ceased operating independently on 1 October 2013 and became part of the British Business Bank. This was identified as part of a quality review of bodies identified on the guide.KOlympic Delivery Authority was a non-departmental public body responsible for ensuring the delivery of venues, infrastructure and legacy for the 2012 Summer Olympic and Paralympics Games in London. It was dissolved by Parliament on 2 December 2014. This was identified as part of a quality review of bodies identified on the guide.ONS has been advised by the Department for Culture, Media and Sport that Ascension Island Personnel Ltd, a subsidiary of the World Service was dissolved on 1 April 2004. The Public Sector Classifications Guide has been updated to reflect this.OONS has been advised by the Department for Culture, Media and Sport that BBC Haymarket Exhibitions Ltd, a subsidiary of BBC Worldwide Ltd, was subject to a management buy-out on 23 May 2014. The sole shareholder of both A and B shares is River Street Media Ltd. The Public Sector Classifications Guide has been updated to reflect this.ONS has been advised by the Department for Culture, Media and Sport that Galleon Ltd, a subsidiary of BBC Worldwide was dissolved on 1 May 2013. The Public Sector Classifications Guide has been updated to reflect this.Multimedia Ventures ltdONS has been advised by the Department for Culture, Media and Sport that Multimedia Ventures Ltd, a subsidiary of the World Service was dissolved on 13 June 2013. The Public Sector Classifications Guide has been updated to reflect this.Companies House records show that Airport Trading Ltd was dissolved in July 2006. It will therefore be reclassified as a Former PC body from July 2006.PLondon Organising Committee of the Olympic and Paralympics Games Limited (LOCOG)GThe London Organising Committee of the Olympic and Paralympics Games (LOCOG) was established for the planning, funding, preparation and staging of the 2012 Olympic Games and Paralympics Games. It was initially classified as a Central Government body after being deemed a public-sector, non-market body following a National Accounts Classification Committee (NACC) consultation in 2005. It was reclassified from April 2008 after a 2011 NACC consultation deemed the body to be market from 1 April 2008 onwards, and it was consequently reclassified as a Public Non-Financial Corporation. The body passed a special resolution for a wind-down of the company and appointed a liquidator on 7 June 2013, and is listed as being in liquidation on Companies House. LOCOG will be reclassified from a PC to a Former Public Corporation from 7 June 2013.Redbridge Homes was an ALMO that was responsible for the management of Council homes belonging to London Borough of Redbridge. Its management agreement originally expired in July 2011, and was extended by a year until 31 July 2012, however at that point the housing management operations were transferred back to the London Borough of Redbridge and the company ceased trading. Redbridge Homes Ltd will be reclassified as a Former Public Corporation from 1 August 2012.St Georges Community Housing was an ALMO that was responsible for the management of Council homes belonging to Basildon Borough Council. On 4 July 2011, following a decision to transfer the housing management back to the Council, the companies trade, assets and liabilities were transferred to Basildon Borough Council. The company ceased to trade on 4 July 2011 and will be reclassified as a Former Public Corporation from this date. MDOA Ltd was a company set up during the rail privatisation process in 1996. DOA Ltd was under the control of the Strategic Rail Authority, and then transferred to the Department for Transport in 2001. The company ceased trading in 2005, but had some residual assets and liabilities. The company was formally wound up on 24 July 2012.LForest Enterprise Wales was one of three "trading" bodies established by the Forestry Commission in England, Wales and Scotland. Forest Enterprise Wales was abolished in April 2004, and its operations formed part of the operations of the Forestry Commission in Wales. These functions have now transferred to Natural Resources Wales.The Northern Ireland Memorial Fund was established in May 1999. It was set up as a charity to promote peace and reconciliation by ensuring that those who have suffered injury or bereavement as a result of the Troubles in Northern Ireland are remembered, by providing them with help and support in a practical and meaningful way. The functions of Northern Ireland Memorial Fund have transferred to the newly established Victims and Survivors Service, and the NIMF permanently closed on 31 March 2013.Fire and Rescue Services in Scotland were originally created under the Fire Services Act 1947, albeit modified by subsequent legislation. In Scotland, the eight regional fire and rescue services are being abolished from 1 April 2013, and replaced by a new, Scotland wide body, the Scottish Fire and Rescue Service, created by the Police and Fire Reform (Scotland) Act 2012 (see above) which has repealed much of the historic legislation governing fire and rescue services in Scotland.*The London Thames Gateway Development Corporation was established in July 2004 to lead the economic, social and environmental revival of a large area of East London, including Stratford, where the Olympic Park was located. It was abolished on 29 February 2013, following the passage of the London Thames Gateway Development Corporation (Dissolution) Order 2013. It's role has largely passed to the Greater London Assembly, and its Mayoral Development Corporation, the London Legacy Developmen< t Corporation, already classified as a Local Government body.Primary Care Trusts (PCTs) were created under the Health Act 1999 and were responsible for providing and commissioning care in the National Health Service in England. Initially there were more than 300 individual PCTs, from April 2006 the numbers were reduced to 152, covering larger geographic areas. PCTs are being abolished on 1 April 2013 under the Health and Social Care Act 2012, and their functions are being taken over by new Clinical Commissioning Groups (CCGs - see above) and by other parts of the NHS and other providers.FStrategic Health Authorities (SHAs) were created in 2002 under the National Health Service Reform and Health Care Professions Act 2002 as replacements for Health Authorities (which had themselves replaced the Regional Health Authorities created by the National Health Service Act 1977). SHAs were the regional strategic bodies overseeing the NHS in England, and there was one SHA for each Government region (10 in total). SHAs are being abolished on 1 April 2013 under the Health and Social Care Act, and their functions are being mainly taken over by the NHS Commissioning Board.A former Executive Agency of the Scottish Government, Learning and Teaching Scotland was merged with several other bodies and parts of the Scottish Government to form a new Executive Agency, Education Scotland, in April 2011.A company limited by guarantee (company number 03888251) incorporated in November 1999 and also a registered charity, the Museums, Libraries and Archives Council was until May 2012, a Non-Departmental Government body associated with the Department for Culture, Media and Sports (DCMS) with a remit for providing improvement and innovation in the areas of Museums Libraries and Archives in the UK. Its responsibilities were transferred to the Arts Council for England and the National Archives, and it ceased to operate in May 2012.8The former bodies responsible for overseeing local police forces in England and Wales outside London, Police Authorities were abolished under the Police Reform and Social Responsibility Act 2011, following the election of Police and Crime Commissioners in November 2012 which have assumed these responsibilities.TYorkshire and Humberside Museums Council / Museums, Libraries and Archives YorkshireEstablished in October 2011, the NHS Commission Board Special Health Authority was abolished on 1 October 2011, and its functions transferred to the Statutory NHS Commissioning Board, created by the Health and Social Care Act 2012.Previously a DTI Advisory NDPB, the Foresight Advisory Group ceased to be an NDPB in April 2001. Foresight continues to exist, but is now an internal directorate / grouping with BIS, and is not a separate institutional unit.eThe guide previously included a number of entries for slaughterhouses owned by Scottish District Councils. These entries were out of date, and no Scottish Councils, with the exception of Western Isles Council, own or operate slaughterhouses. The remaining slaughterhouse is not an institutional unit. All 16 entries in the guide have therefore been deleted.Partnerships for Schools (PfS) was established in 2004 by the Department for Education as both a company and an executive non-departmental public body (NDPB). PfS was financed through a Joint Venture between Partnerships UK and DfE until 31 March 2009 to deliver the Building Schools for the Future programme. In April 2012 Partnerships for Schools became part of the Education Funding Agency. Companies House record that the company entered voluntary liquidation, as the government transferred activities elsewhere, in June 2012. Regional Development Agencies - Advantage West Midlands, East Midlands Development Agency, East of England Development Agency, Northwest Regional Development Agency, One NorthEast, South East England Development Agency, South West of England Regional Development Agency, Yorkshire ForwardtDepartment for Communities and Local Government, Welsh Government, Scottish Government and Northern Ireland AssemblyqThe British Waterways Board (BWB) was restructured on 2nd July 2012, and its English and Welsh operations transferred to a new charity called the Canal & River Trust (CRT). In accordance with the European System of Accounts 2010 (ESA 2010) and the accompanying 2014 Manual on Government Deficit and Debt (MGDD 2014), it was judged that the Canal & River Trust is a market body because there is sufficient evidence to suggest it charges economically significant prices and passes the quantitative market test. The Canal & River Trust is judged to be under government control in particular through the provisions of enabling instruments whereby the Secretary of State for the Environment and Rural Affairs has the power to approve or deny certain corporate decisions (e.g. dissolution). The Canal & River Trust is therefore classified as a public non-financial corporation (S.11001).wThe Family Health Services Appeal Authority was established in April 1995 under the Family Health Services Appeal Authority (Establishment and Constitution) Order 1995. The Family Health Services Appeal Authority (Change of Name) Order 2001 changed the name of the body to the "Family Health Services Appeal Authority (Special Health Authority)" but the body was abolished, on 1 April 2005, under the Special Health Authorities Abolition Order 2005. Its functions were transferred to another NHS Special Health Authority, the National Health Service Litigation Authority (NHSLA) which has a Family Health Services Appeals Unit. The National Biological Standards Board (NBSB) was established in 1975 and was responsible for safeguarding and advancing public health by assuring the quality and safety of biologicals, through its management of the National Institute for Biological Standards and Control (NIBSC). It was abolished in April 2009 under the Health and Social Care Act 2008, which transferred its functions to the Health Protection Agency (HPA), another NDPB of the UK government.kMagnox North Limited and Magnox South Ltd were both Site Licence Companies carrying out nuclear decommissioning and commercial operations across sites owned by the NDA. Magnox North was responsible for the sites at Oldbury in Gloucestershire, Wylfa and Maentwrog in North Wales and defueling and decommissioning of the former generating power stations at Chapelcross in Dumfriesshire, Hunterston A in Ayrshire and Trawsfynydd, also in North Wales. Magnox South Ltd was responsible for the Hinkley Point A in Somerset; Berkeley in Gloucestershire; Sizewell A in Suffolk; Bradwell in Essex and Dungeness A in Kent sites. /These three bodies were Special Hospital Authorities responsible for managing the three English high security psychiatric hospitals at Broadmoor, Ashworth and Rampton. These bodies were abolished in April 2001 and management of these hospitals was transferred to the respective local NHS Trusts in 2001.Government body responsible for the provision of conveyancing and executry services. The body was abolished under the Public Appointments and Public Bodies etc. (Scotland) Act 2003 in August 2003.zBoth of these bodies merged to form Jobcentre Plus in April 2002. Jobcentre Plus took on their roles and responsibilities.+Authorised Conveyancing Practitioners Board=Listed in the Sector Classification Guide as a Central Government body sponsored by the Ministry of Defence, SSG was formerly part of the Security Facilities Executive (SAFE), an Executive Agency which was abolished in July 1998. It was not a separate institutional unit and has therefore been deleted from the guide.One of several areas chosen to partake in the City Challenge scheme in the 1990s, most were not listed in the guide. The body was closed in March 1998 and as such has been moved to the former local government sector.No listing by this name has been recorded with Companies House but listed on the SCG as a public corporation. British Fuels Ltd was dissolved in December 2007.4Gas and Electricity Consumers Council (Energy watch)ApprenticeshipsUThe CDB conducts both 'normal' operations and 'special'< operations funded from the 'Special Development Fund' (SDF) and 'Other Special Funds' (OSF). Contributions from the UK Government toward normal operations - the lending of non-concessionary loans, should be recorded as F.519. Contributions toward the SDF and OSF should be recorded as D.99p 'other capital transfers payable'. If sufficient information is not available to make this distinction, all payments to CDB will be treated as D.99p 'other capital transfers payable' as the majority of CDB activities are funded from the SDF and OSF.In July 2012, the Bank of England (BoE) announced the creation of a major scheme is support to the UK banks called Funding for Lending, intended to boost lending to the real economy. The scheme was described as a joint scheme between the BoE and Her Majesty's Treasury (HMT) to boost the incentive for banks and building societies to lend to UK households and non-financial companies. Following consultation with Eurostat, the Funding for Lending Scheme is classified as a securities lending transaction by the Government and Bank of England. The Treasury Bills used in Funding for Lending are assumed to be lent and therefore do not leave the economic ownership of Government, meaning that the scheme has no impact on Government or Public Sector debt.kChanges to cash management arrangements between the Bank of England Asset Purchase Facility and HM TreasuryIntroduced by the Finance Act 2012, the High Income Child Benefit Charge is a new D.51 Tax on Incomes, introduced to raise additional income / claw back Child Benefit paid to households including individuals with adjusted net income above 50,000. The charge is paid at 1% of the Child Benefit for every 100 of adjusted net income above 50,000, such that a household in receipt of child benefit containing someone an adjusted net income of 60,000 will pay additional High Income Child Benefit Charge equivalent to 100% of the Child Benefit the household receives. Households wishing to avoid the payment can choose to cease claiming the Benefit. The Charge will come into force in January 2013.Light Dues are payments charged on commercial shipping calling at United Kingdom and Republic of Ireland ports and are levied by the General Lighthouse Fund to pay for the Aids to Navigation (AtoN) maintained by the British Isle's three General Lighthouse Authorities. They are only charged to commercial vessels, and only apply to ships calling at UK ports, but clearly the AtoNs benefit leisure vessels and commercial shipping passing through, but not calling at, UK ports. Light Dues also apply regardless of weather conditions, the sophistication of ships' own navigation systems and the ports. ONS has concluded that these charges, which fund non-excludable public goods, should be classified as D.29 taxes on production, rather than sales.The Financial Conduct Authority (FCA) and the Prudential Regulation Authority (PRA) are largely funded through compulsory payments from the financial firms they regulate. Both charge firms according to the cost of regulating their particular sector of the finance industry, and according to the size of each business. The ONS revisited the classification of the levies in accordance with new rules in the European System of Accounts 2010 (ESA 2010) and the accompanying 2014 Manual on Government Deficit and Debt (MGDD 2014). As the FCA and PRA are 'Central Supervisory Authorities' these levies will be recorded as payments for non-market output (P.131) as specified in the MGDD.The London Development Agency was abolished by the Localism Act 2011 on 31 March 2012. Following the abolition the functions of the LDA were transferred to the Greater London Assembly. As an abolished body the LDA is listed as a former local government body as of March 2012."ONS has been advised by the Department for Culture, Media and Sports that Ascension Island Personnel Ltd, a subsidiary of the World Service was dissolved on 1 April 2004. The Public Sector Classifications Guide has been updated to reflect this; effective from the date of classification. }ONS has been advised by the Department for Culture, Media and Sports that BBC Haymarket Exhibitions Ltd, a subsidiary of BBC Worldwide Ltd, was subject to a management buy-out on 23 May 2014. The sole shareholder of both A and B shares is River Street Media Ltd. The Public Sector Classifications Guide has been updated to reflect this; effective from the date of classification. Debt Management Account ONS has been advised by the Department for Culture, Media and Sports that Galleon Ltd, a subsidiary of BBC Worldwide was dissolved on 1 May 2013. The Public Sector Classifications Guide has been updated to reflect this; effective from the date of classification. ONS has been advised by the Department for Culture, Media and Sports that Multimedia Ventures Ltd, a subsidiary of the World Service was dissolved on 13 June 2013. The Public Sector Classifications Guide has been updated to reflect this; effective from the date of classification.LNESTA Endowment Account (National Endowment for Science Technology and Arts)COlympic Delivery Authority was a non-departmental public body responsible for ensuring the delivery of venues, infrastructure and legacy for the 2012 Summer Olympic and Paralympics Games in London. It was dissolved by Parliament on 2 December 2014. This was listed as part of a quality review of bodies listed on the guide.*Reclassified from PC with effect from 1946The Commissioners of Irish Lights, which is responsible for the maintenance of lighthouses, foghorns and other Aids to Navigation (AtoN) for the whole of the island of Ireland (i.e. is responsible for the waters around both the Republic of Ireland and Northern Ireland within the UK), is one of three "General Lighthouse Authorities" for the British Isles. Until December 2011, General Lighthouse Authorities were classified as Public Non-Financial Corporations. Following a review they were reclassified as Central Government bodies as they are mainly funded by "Light Dues" - which ONS have concluded should be treated as D.29 taxes. Control and funding of the Commissioners of Irish Lights is shared between the UK and Irish Government (the Irish government provides grant funding to CIL to supplement Light Dues collected by the General Lighthouse Fund), and so ONS have agreed with Central Statistical Office (CSO) Ireland to treat CIL in a similar way to the Irish North-South bodies such as Waterways IrelandwProvides ancillary services to David MacBrayne group of companies - formerly known as Caledonian MacBrayne HR (UK) Ltd.Incorporated in February 2002, Diamond Light Source Ltd is majority owned by the Science and Technology Facilities Council and operates the UK national synchrotron facility.YClassified as of April 2008. Classification detailed in the February 2012 monthly update.The Health Research Authority is a Special Health Authority, established in December 2011. It exists to protect and promote the interests of patients and the public in health research.Classified as of 1974, detailed in February 2012 update. Body is and advisory Council to the Northern Irish Department for the Environment.zOne of several Nuclear Decommissioning Authority Site Licence Companies, classified as Central Government from April 2008.fUntil April 2005 Magistrates Courts were administered by Magistrates Courts Committees, classified as part of Local Government. They were transferred to the Department of Constitutional Affairs under the Courts Act 2003, which was subsequently replaced by the Ministry of Justice in 2007. They are now administered Her Majesty's Courts and Tribunals Service.Established in 1981 under the Magistrates Courts (Northern Ireland) Order 1981, since devolution of crime and justice matters, it is now associated with the Northern Ireland Assembly Department of Justice.Originally a Special Health Authority created in 1999 called the National Institute for Clinical Excellence, the body was renamed the National Institute for Health and Clinical Excellence in April 2005. However this body was abolished in April 2013 under the Healt< h and Social Care Act 2012 in 2012, but the Act established a new body, called the Institute for Health and Care Excellence, which took on the staff and responsibilities of the previous bodies. All these bodies have been known by the acronym NICE.Detailed in the January 2012 monthly update. Broadly similar to NHS Charities in England and Wales and Scottish Health Board Endowment Funds.Created in 2002 to review the Atomic Weapons Establishment's nuclear warhead research and techniques and check that the facilities to develop and maintain a UK nuclear weapon capability are availableThe Police Rehabilitation and Retraining Trust (PRRT) was set up in 1999 to support retired and retiring police officers after they have been in service.TThe Public Service Commission was established in 2006 to make recommendations to Government on principles and steps to safeguard the interests of staff to ensure their smooth transfer to new organisations established as a consequence of Government decisions on the Review of Public Administration, taking into account statutory obligations.Created in October 2008 to investigate complaint made against legal practitioners in Scotland. Scottish Ministers appoint the board and funding is provided via a non-market levy on legal practitioners.Created in October 2009, under part 3 of the Constitutional Reform Act 2005. It is the final court of appeal for civil cases in the UK, and hears appeals in criminal cases from England, Wales and Northern Ireland.(Life and other Annuities Warrant Account_Company limited by guarantee controlled by the Mayor of London and mainly funded by GLA grants.tReclassified to the Non-Profit Institutions Serving Households (NPISH) sector in February 2014, effective from 2000.&The Mayors Office for Policing and Crime has been created under the Police and Social Responsibility Act 2011. It replaces the Metropolitan Police Authority and took on its functions and responsibilities of overseeing the Metropolitan Police Force. Detailed in the February 2012 monthly update.JIn accordance with ESA 2010 rules whereby deadlock joint ventures are partitioned into halves, one half of Manchester Airport Group Plc and each of its subsidiaries will be recorded in the Public Non Financial Corporations sector (S.11001) and the other half in the Private Non Financial Corporations (S.11002) from February 2013.Established June 2001Established April 2004pExecutive Agency of the Cabinet Office that oversees centralise procurement. Formerly known as Buying Solutions.Established January 1986, formerly known as Lothian Region Transport plc and renamed in January 2000. Edinburgh Council holds 91.01% of the issued share capital. The remaining shares are owned by East Lothian and Midlothian Councils.A subsidiary of Manchester Airport Holdings Ltd. Manchester Airport Holdings Ltd is jointly controlled by Manchester City Council and a private sector partner. Under the new ESA 2010 rules deadlock joint ventures with equal control are split between public and private equally. Subsequently Manchester Airport Group Plc and all its subsidiaries will be reclassified half to Public Non Financial Corporations and half to Private Non Financial Corporations from February 2013.Company set up in 1990 to enable regional electricity companies them to discharge their obligations under the Non-Fossil Fuel Orders. In 2000, new electricity trading arrangements were introduced, and the NFPA's role was changed, to become the "nominated person" under the Electricity from Non-Fossil Fuel Sources Saving Arrangement Order 2000. It is an intermediary, that purchases electricity from renewable generators, and sells electricity to suppliers. Importantly, all surpluses generated from this activity is surrendered to Ofgem. This effectively gives Ofgem 100% of the economic benefits of the NFPA, and therefore places the body under public sector control. It is classified as a public non-financial corporation as its income is mainly derived from the auction of electricity. VSector: Financial Corporations S.12 / Sub Sector: Public Financial Auxiliaries S.12601ZFormer Advisory NDPB, Formerly the Advisory Committee on Coal Research. Disbanded in 2003)Former Advisory NDPB. Disbanded in 2001.gFormer Advisory NDPB, Formerly the Aviation Committee, the Aerospace Committee was disbanded in 2004-5Former public corporation created by the Aircraft and Shipbuilding Industries Act 1977, through a process of closure and privatisation it reduced to a non-trading company responsible for long term industrial disease liabilities, backed by the Department of Business, Innovation and Skills (BIS). The company was wound up, and remaining liabilities formally transferred to BIS in March 2013.QExecutive NDPB. Capital for Enterprise Limited was the government's main delivery agency for financial interventions for small and medium sized enterprises. It ceased operating independently on 1 October 2013 and became part of the British Business Bank. This was identified as part of a quality review of bodies identified on the guide.Executive NDPB. The body was dissolved in April 2011 by the Public Services Reform (Scotland) Act 2010. Its properties, rights, liabilities and obligations were transferred to Scottish Natural Heritage. The entry was amended on the guide in September 2011.The Family Health Services Appeal Authority was established in April 1995 under the Family Health Services Appeal Authority (Establishment and Constitution) Order 1995. The Family Health Services Appeal Authority (Change of Name) Order 2001 changed the name of the body to the "Family Health Services Appeal Authority (Special Health Authority)" but the body was abolished, on 1 April 2005, under the Special Health Authorities Abolition Order 2005.;Abolished in April 2003. Replaced with Local Health Boards. Classified as of January 2011, detailed in the February 2012 monthly update. Magnox North Ltd merged with Magnox South Ltd to form Magnox Ltd. One of several Nuclear Decommissioning Authority Site Licence Companies, classified as Central Government from April 2008.Classified as of January 2011, detailed in the February 2012 monthly update. Magnox North Ltd merged with Magnox South Ltd to form Magnox Ltd. One of several Nuclear Decommissioning Authority Site Licence Companies, classified as Central Government from AprAgency of the MoD. Created in 2006 and abolished in March 2005 with its functions and responsibilities absorbed centrally within MoD.LThe assets of the Millennium Commission were taken over by the Legacy Trust.1Replaced by Healthcare Commission on 1 April 2004Charity established in May 1999 to promote peace and reconciliation in Northern Ireland, its functions transferred to the Victims and Survivors Service Ltd, and the Fund closed permanently on 31 March 2013.]Abolished April 2009 with its functions transferring to Belfast Health and Social Care Trust.[Executive NDPB. Olympic Delivery Authority was a non-departmental public body responsible for ensuring the delivery of venues, infrastructure and legacy for the 2012 Summer Olympic and Paralympics Games in London. It was dissolved by Parliament on 2 December 2014. This was identified as part of a quality review of bodies identified on the guide.Created under the Health Act 1999 and were responsible for providing and commissioning care in the National Health Service in England. Initially there were more than 300 individual PCTs, from April 2006 the numbers were reduced to 152, covering larger geographic areas. PCTs were abolished on 1 April 2013 under the Health and Social Care Act 2012, and their functions are being taken over by new Clinical Commissioning Groups (CCGs - see above) and by other parts of the NHS and other providers.Established in April 2001, it was formerly the administrative arm of the Court of Protection. Replaced by the Public Guardian Board in October 2007, under the Mental Capacity Act 2005.Former Executive NDPB, established in October 2007. The Renewable Fuels Agency was abolished and its functions transferred to the Department for Transport on 1 April < 2011.Established 1 April 2002 but dissolved in April 2011 by the Public Services Reform (Scotland) Act 2010. The responsibilities were transferred to Social Care and Social Work Improvement Scotland. The entry to the guide was amended in September 2011.From November 2001 its main functions have transferred to Communities Scotland. Began in 1937; formerly known as the Scottish Special Housing AssociationEstablished in April 2006, SOCA replaced and took over the functions of a number of other bodies, including the National Crime Squad and the National Criminal Intelligence Service, both of which were abolished. A former Executive Agency of the Department for Education, established in April 2012. it took on many of the functions previously exercised by the Training and Development Agency for Schools; the Qualifications and Curriculum Development Agency ;and the General Teaching Council for England when these bodies were abolished on 1 April 2012. The Teaching Agency was merged with the National College for School Leadership in April 2013 to form a new Executive Agency called the National College for Teaching and Leadership.Umbrella body for individual Citizens Advice Bureau charities in England and Wales, the body is majority funded by the Department for Business, Innovation and Skills (BIS) who control the general corporate policy of the body via controls included in the funding agreement.Umbrella body for individual Citizens Advice Bureau charities in Scotland, the body is majority funded by the Department for Business, Innovation and Skills (BIS) who control the general corporate policy of the body via controls included in the funding agreement.kAdvisory NDPB, replaced in December 2009 by the Veterans Advisory & Pensions Committees. There are 13 WPCs.Established in 2001 and classified as CG until 7 July 2006, when it was reclassified to NPISH following the introduction of changes to the terms and conditions of the DEFRA grant and the new relationship between WRAP and DEFRA Ministers.Former Executive ASPB established under the Welsh Language Act 1993, but abolished under part 9, section 143 of the Welsh Language (Wales) Measure 2011 in April 2012. A new body, the Welsh Language Commissioner was created to fulfil a similar role.Established in April 2001, the Greater London Magistrates Courts Authority was abolished on 1 April 2005 under the Courts Act 2003, which transferred responsibility of Magistrates Courts to Her Majesty's Courts Service. The former bodies responsible for overseeing local police forces in England and Wales outside London, Police Authorities were abolished under the Police Reform and Social Responsibility Act 2011, following the election of Police and Crime Commissioners in November 2012The 8 regional police forces in Scotland were abolished in April 2013, under the Police and Fire Reform (Scotland) Act 2012, which established a single, Scotland wide police force - the Police Force of Scotland.DOne of a number of dormant subsidiaries of Manchester Airport Holdings Ltd, which has not traded for a number of years, it was reclassified as a private non-financial corporation, and hence a former public corporation, from the point at which the rest of the group were reclassified into the private sector, in February 2013ZFormer subsidiary of Manchester Airport Group plc, the company was dissolved in July 2006.Plasma Resources UK Ltd was wholly owned by the Department for Health and its principal function was to hold the UK Government's stake in Bio Products Laboratory Limited and DCI Biologicals Limited - a company registered in the United States. In July 2013 the UK Government sold 80% of this company to Bain Capital - an American firm - but retains a 20% share holding in the company with no control privileges. Plasma Resources UK changed its name to BPL Holdings Ltd in January 2014.|Previously classified as a Public Financial Auxiliary, the FSA was renamed as the Financial Conduct Authority in April 2013.ONS has been advised by the Department for Culture, Media and Sports that Galleon Ltd, a subsidiary of BBC World the World Service had been dissolved on 1 May 2013. The Public Sector Classifications Guide has been updated to reflect this; effective from the date of classification. ZGNER Ltd was the train operating company for the East Coast Mainline, it was classified into the public sector when its private sector franchise holder got into trouble. The line has subsequently been refranchised, and fallen back into public sector control under a different legal entity. The comp0any has been renamed and is now in liquidation.SHillingdon Homes Limited was an ALMO that was responsible for the management of Council homes belonging to the London Borough of Hillingdon. Following consultation with key stakeholders and tenants, the decision was taken bring back the operational activities to the council from 1 October 2010, at which point the company ceased trading. qCompany limited by guarantee, with public and private sector members. The company develops and sells inter-operable smart cards for use on public transport. Public sector members controlled the company until the end of December 2012, but from January 2013 the company is no longer controlled by the public sector and reclassified as a private non-financial corporation.Leeds North East Homes LtdONS has been advised by the Department for Culture, Media and Sports that Galleon Ltd, a subsidiary of the World Service had been dissolved on 13 June 2013. 0Superseded by Salix Homes Ltd from February 2004Formed from part of the Defence Evaluation and Research Agency on the 2 July 2001. Reclassified to the private sector following IPO on 10 February 2006.Incorporated April 2007, Redbridge Homes was an ALMO that was responsible for the management of Council homes belonging to London Borough of Redbridge. Its management agreement originally expired in July 2011, and was extended by a year until 31 July 2012, however at that point the housing management operations were transferred back to the London Borough of Redbridge and the company ceased tradingIncorporated April 2007, St Georges Community Housing was an ALMO that was responsible for the management of Council homes belonging to Basildon Borough Council. On 4 July 2011, following a decision to transfer the housing management back to the Council, the companies trade, assets and liabilities were transferred to Basildon Borough Council. The company ceased to trade on 4 July 2011#Transport for London Pension SchemeXSector: Financial Corporations S.12/ Sub Sector: Public Insurance Corporations (S.12801)aSector: Financial Corporations S.12 / Sub Sector: Public Other Financial Intermediaries (S.12501)DecisionAyr Academy hub DBFM project9The Local Government Pension Scheme mainly provides pensions and other benefits to employees of Local Authorities under a defined benefit scheme. ONS assessed the Local Government Pension Scheme in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2016 (MGDD 2016). ONS concluded that (i) the Local Government Pension Scheme was the pension administrator in the public pension fund subsector (S.12901) and (ii) Local Authorities in England, Wales, Scotland and Northern Ireland were the scheme s pension manager in the local government subsector (S.1313). This means any difference betw< een the pension entitlements and the assets held by the Scheme will be attributed to the local government subsector as an asset/liability.1The Transport for London Pension Fund provides pensions and other benefits to employees of Transport for London and its subsidiaries under a defined benefit scheme. ONS assessed the Transport for London Pension Fund in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2016 (MGDD 2016). ONS concluded that (i) the Transport for London Pension Fund was the pension administrator in the public pension fund subsector (S.12901) and (ii) Transport for London, the principal employer, was the pension manager in the local government subsector (S.1313). This means any difference between the pension entitlements and the assets held by the Scheme will be attributed to the local government subsector as an asset/liability.Since the start of the schemeAttorney General's Office%Department for Culture, Media & Sport0Department for Environment, Food & Rural AffairsForeign & Commonwealth Office .Agriculture and Horticulture Development BoardCivil Procedure Rule Committee"Financial Reporting Advisory BoardHorserace Betting Levy BoardSRoyal Mint Advisory Committee on the Design of Coins, Medals, Seals and Decorations)Youth Justice Board for England and Wales!Aire Valley Warehousing 3 Limited0BIS (Postal Services Act 2011) B Company LimitedDiamond Light Source Limited1Disabled People s Employment Corporation (UK) Ltd!Dounreay Site Restoration Limited#Electricity Settlements Company LtdBBC Pension Scheme'Department for Media, Culture and SportThe BBC Pension Scheme provides pensions and other benefits to employees of the British Broadcasting Corporation (BBC) and its subsidiaries under a defined benefit scheme. ONS assessed the BBC Pension Scheme in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2016 (MGDD 2016). ONS concluded that (i) the BBC Pension Scheme was the pension administrator in the public pension fund subsector (S.12901) and (ii) BBC was the pension manager in the central government subsector (S.1311). This means any difference between the pension entitlements and the assets held by the Scheme will be attributed to the central government subsector as an asset/liability.!English Partnerships (LP) LimitedEnrichment Investments LimitedEnrichment Holdings Limited&Financial Services Compensation SchemeGeffrye Museum Trust LtdHigh Speed Two (HS2) Limited,Higher Education Funding Council for EnglandZIndependent Monitoring Board for the Military Corrective Training Centre (MCTC) ColchesterInformation Commissioner Low Carbon Contracts Company LtdLow Carbon Contracts CompanyMagnox LimitedLEstablished 5 January 2004  Independent Regulator of NHS Foundation Trusts MonitorMortgage Express0National Institute of Health and Care ExcellenceFResponsible for the archives of the Nuclear Decommissioning AuthorityNDA Archives LimitedNetwork Rail Limited'Parades Commission for Northern Ireland-Parliamentary Boundary Commission for England+Parliamentary Boundary Commission for Wales"Parole Board for England and Wales PhonepayPlus$Radioactive Waste Management Limited!Research Site Restoration LimitedRoyal Hospital Chelsea*Scientific Advisory Committee on NutritionSellafield Limited Single Source Regulations OfficeSTFC Innovations LimitedStudent Loans Company Limited<Biotechnology and Biological Sciences Research Council (The)+Independent Commission for Aid Impact (The))Arts and Humanities Research Council, The;Biotechnology and Biological Sciences Research Council, The"Commissioners of Irish Lights, The)Construction Industry Training Board, TheCopyright Tribunal, The)Economic and Social Research Council, The7Engineering and Physical Sciences Research Council, The English Institute for Sport, The Financial Reporting Council, The*Independent Commission for Aid Impact, The0National Health Service Commissioning Board, The)Natural Environment Research Council, TheNESTA Trust, The"Nursing and Midwifery Council, The!The Nursing and Midwifery CouncilPensions Ombudsman, ThePensions Regulator, TheTechnology Strategy Board, The-United Kingdom Sports Council, The (UK Sport).United Kingdom Sports Council, The (UK Sport)1Westminster Foundation for Democracy Limited, TheUK Financial Investments Ltd&United Kingdom Atomic Energy Authority*Advisory Committee on Animal Feedingstuffs)Advisory Committee on Dangerous Pathogens-Advisory Conciliation and Arbitration Service$Air Safety Support International LtdELothian Bundle hub DBFM (Design, Build, Finance and Maintain) project8Advisory Committee on the Microbiological safety of FoodOperates as Innovate UK.Established July 2007. Operates as Innovate UKPensions Advisory Service, TheGovernment Legal DepartmentOn 1 April 2015 the Treasury Solicitor's Department was renamed Government Legal Department. The Public Sector Classification Guide has been updated to reflect this name change. This department is anon-ministerial government department which employs around 600solicitorsand barristersto provide advice and legal representation to government departments. The Treasury Solicitor reports to theAttorney General for England and Wales. This was identified as part of a quality review of bodies identified on the guide. 27-Jun-18763Further Education Corporations in England (En Bloc)In October 2010, ONS announced the reclassification of Sixth Form and Further Education Colleges across the UK as part of General Government, with Further Education Corporations (FECs) in England and Wales classified to Central Government and Sixth Form College Corporations (SFCCs - which only existed in England) classified to Local Government. The decision applied retrospectively back to the early 1990s and more information about this decision can be found here http://www.ons.gov.uk/ons/guide-method/classifications/na-classifications/classification-articles/class/classification-of-sixth-form-and-further-education-institutions---october-2010.pdf The Education Act 2011 was passed in November 2011, and amended the legislation applying to FECs in England and SFCCs sufficiently to remove the public sector controls, and therefore these non-market bodies are reclassified, from April 2012, as Non-Profit Institutions Serving Households (NPISH). A further article will be published alongside the May 2012 classification update explaining the reason for the reclassification. FECs in Wales, as well as the similar bodies in Scotland and Northern Ireland remain classified as Central Government bodies.a'Private registered providers' of social housing (including most housing associations) in EnglandScottish Housing Regulator3Registered Housing Associations in Northern Ireland15th July 1992'Registered Social Landlords in Scotland$Registered Social Landlords in Wales24th July 199618th July 2001The Scottish Housing Regulator was established on 1 April 2011 under the Housing (Scotland) Act 2010. It is the independent regulator of Registered Social Landlords and local authority housing services in Scotland. ONS assessed the statistical classification of the Scottish Housing Regulator in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2016 (MGDD 2016). It is concluded that the Scottish Housing Regulator is a public sector funded non-market body and so classified to the Central Government (S.1311) subsector, with effect from 1 April 2011.Following further review of the relevant legislation around English Private Registered Providers (PRP) of social housing, PRPs in England remain classified as public non-financial cor< porations (S.11001) though this classification now dates from 24 July 1996.Registered Social Landlords (RSL) are units which provide social housing. ONS assessed the statistical classification of RSLs in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2016 (MGDD 2016). It was judged that all RSLs should be considered as institutional units as they have the ability to incur liabilities and hold assets on their own accounts, enter into contracts, and exhibit sufficient decision making autonomy. ONS also concluded that RSLs are subject to public sector control due to, amongst other things; Scottish Housing Regulator (SHR) powers over the management of an RSL, SHR powers over constitutional changes of an RSL, and SHR powers of consent in relation to the disposal of land and housing assets. Consistent with conditions described in ESA 2010, RSLs were also judged to be market producers. Based on these conclusions, RSLs in Scotland will be reclassified as public non-financial corporations (S.11001) from 18 July 2001.1st April 2011 27th Jun 1876&Registered Social Landlords (RSL) are units which provide social housing. ONS assessed the statistical classification of RHAs in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2016 (MGDD 2016). It was judged that all RSLs should be considered as institutional units as they have the ability to incur liabilities and hold assets on their own accounts, enter into contracts, and exhibit sufficient decision making autonomy. ONS also concluded that RSLs are subject to public sector control due to, amongst other things; Welsh Ministers' powers over the management of an RSL, Welsh Ministers' consent powers over the disposal of land and the disposal of housing assets, and Welsh Ministers' powers over constitutional changes of an RSL. Consistent with conditions described in ESA 2010, RSLs were also judged to be market producers. Based on these conclusions, RSLs in Wales will be reclassified as public non-financial corporations (S.11001) from 24 July 1996.}Office for National Statistics, Public Sector Division Room 1.264, Government Buildings, Cardiff Road, Newport, NP10 8XG &Registered Housing Associations (RHA) are units which provide social housing and are registered with the Northern Ireland Housing Executive. ONS assessed the statistical classification of RHAs in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2016 (MGDD 2016). It was judged that all RHAs should be considered as institutional units as they have the ability to incur liabilities and hold assets on their own accounts, enter into contracts, and exhibit sufficient decision making autonomy. ONS also concluded that RHAs are subject to public sector control due to, amongst other things; Northern Ireland Executive consent powers over the disposal of land, and Northern Ireland Executive powers over the management of an RHA. Consistent with conditions described in ESA 2010, RHAs were also judged to be market producers. Based on these conclusions, RHAs in Northern Ireland will be reclassified as public non-financial corporations (S.11001) from 15 July 1992.8Corporation Tax Relief Schemes: Land Remediation Relief 8Corporation Tax Relief Schemes: Vaccine Research Relief lCorporation Tax Relief Schemes: Research and Development Relief for Small or Medium sized Enterprise Scheme YCorporation Tax Relief Schemes: Research and Development Relief for Large Company Scheme aCorporation Tax Relief Schemes: Research and Development Relief for Above-the-line profit makers GBank of England Term Funding Scheme: creation of central bank reserves  Interest (D..41)pBank of England Term Funding Scheme: loan from Term Funding Scheme to participating bank and/or building societyCash flow from Bank of England to TFS participant - transferable deposit (F.22) / long-term asset (AF.42) for TFS / long-term loan liability (AF.42) for TFS participantInterest (D.41)QCorporation Tax Relief Schemes: Creative industries tax relief - Film Tax ReliefVCorporation Tax Relief Schemes: Creative industries tax relief - Animation tax reliefVCorporation Tax Relief Schemes: Creative industries tax relief - orchestra tax reliefTCorporation Tax Relief Schemes: Creative industries tax relief - theatre tax reliefYCorporation Tax Relief Schemes: Creative industries tax relief - Video Games tax relief#Dumfries & Galloway Royal Infirmary1Edinburgh Royal Hospital for Sick Children (RHSC)3Scottish National Blood Transfusion Service (SNBTS)*The ONS has completed an assessment of the Dumfries and Galloway Royal Infirmary (DGRI) project under the rules laid out in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2014 (MGDD 2014). This project was classified under MGDD 2014 as the project was signed before the updated MGDD 2016 guidelines were published. The project was established to build the new DGRI under a Public Private Partnership (PPP), set up through the Non-Profit Distributing Programme. Following assessment, ONS reached the following conclusions: " High Wood Health (Project Co) Ltd, High Wood Health (HoldCo) Ltd and High Wood Health (Finance Co) plc. should together be considered as one private sector controlled institutional unit within the private captive financial institutions and money lender subsector (S.12702). This was due to the contractual relationships and sharing of directors between the three units. " The contract issued under this project should be considered a PPP in accordance with the definitions in ESA 2010 paragraphs 15.41 and 20.276-20.290 and also in MGDD 2014 Part VI.4. " The assets linked to this arrangement should be recorded on the public sector s balance sheet as certain rewards associated with economic ownership of the asset accrue to government. 3ONS has classified the Bank of England s Term Funding Scheme (TFS) in accordance with international rules set out in the European System of Accounts 2010 (ESA 2010) and accompanying statistical manuals. ONS has concluded that its economic statistics will reflect the TFS in the public sector balance sheet through both a loan asset for the TFS lending to banks and building < societies, and a deposit liability relating to the creation of central bank reserves. However, as the classification decision also dictates that the loan assets are to be recorded as illiquid assets, the impact of the TFS on the Public Sector Net Debt will be to increase it by the value of the central bank reserves created to fund the TFS lending (all else being equal). The Bank of England has indicated that the value of lending in the TFS could reach 100 billion. The classification review also took into account previous decisions on similar schemes, such as the Funding for Lending Scheme (FLS) and the Special Liquidity Scheme (SLS), and contrasts the classification decisions for these different schemes. The following classification decisions were made: " The creation of central bank reserves is to be shown as a cash (AF.22) asset and an other deposits (AF.29) liability. A corresponding other deposits (AF.29) asset is recorded for the UK financial corporation sector. This is the same treatment as is currently applied to the Asset Purchase Facility. " The payments by the Bank of England on the liability relating to the creation of central bank reserves are to be recorded as interest (D.41). This is the same treatment as currently in the Asset Purchase Facility. " The loan from the TFS to the participating bank and/or building society is to be recorded as a cash (F.22) flow from the Bank of England to the TFS participant, a long-term loan (AF.42) asset for the TFS, and a corresponding long-term loan (AF.42) liability for the TFS participant. (Note: The cash flow reduces the AF.22 level of the public sector by the same value as that of the AF.22 asset formed by the creation of central bank reserves.) " Collateral assets provided against the loan are to be recorded on the balance sheet of the TFS participant. " The income flows relating to collateral assets are to be shown as received by TFS participant. " All loan fees or payments from the TFS participants to the Bank of England to be recorded as interest (D.41) and appropriately accrued. These decisions mean, as a result of the TFS, that the public sector balance sheet contains a liability as a result of the creation of the central bank reserves and an asset as a result of the loans to TFS participants. The cash asset formed by the creation of central bank reserves is transferred to the MFI sector as the loan (this transfer is represented by the cash (F.22) flow described above), and therefore there is no net change in the level of deposit (AF.22) assets on the public sector balance sheet and no impact on Public Sector Net Debt (PSND) from this cash asset. To decide the impact on Public Sector Net Debt (PSND) it is necessary to decide whether the TFS loan asset is a liquid asset (which is included in PSND), or an illiquid asset (which is excluded from PSND). After reviewing the guidance on what constitutes a liquid asset we have concluded that: " the loan assets are to be treated as illiquid assets as they are not tradeable and their value is not realisable by the Bank of England at short notice. This classification decision was discussed in greater detail in an article published on 21 October 2016. This can be viewed by clicking on the link below: yStatistical treatment of the Bank of England's Term Funding Scheme in the UK national accounts and public sector financesScottish Trust PortsGIn accordance with internationally agreed rules in the Europeans System of Accounts 2010 (ESA2010) and accompanying Manual on Government Deficit and Debt 2016 (MGDD 2016), ONS has reviewed the classification of Scottish Trust Ports. Based on provisions contained within the Ports Act 1991, these were previously classified as public non-financial corporations (S.11001). The Scottish Government introduced new legislation in 2015 (the Harbours (Scotland) Act) to repeal sections of the Ports Act 1991 with a view to removing public sector control of Scottish Trust Ports. Following consideration of this legislation, ONS concluded that the Scottish Trust Ports are no longer subject to public sector controls. Scottish Trust Ports are now classified as private non-financial corporations, with this decision effective from 2 December 2015. Annan HarbourAuchmithie Harbour Avoch HarbourBrownies Tainhg (Lerwick)Burnmouth HarbourCollieston HarbourCromarty FirthCromarty HarbourCruden Bay HarbourDunbar HarbourEyemouth HarbourFraserburgh HarbourGardenstown HarbourInverness HarbourLerwick HarbourMallaig Harbour Montrose PortNorth Berwick HarbourPennan HarbourPeterhead PortPort Seton HarbourRiver Nith NavigationRosehearty HarbourScrabster HarbourSkerray Harbour"St Abbs Harbour (Coldingham Shore)St Andrews HarbourStornoway PortTarbert (Loch Fyne) HarbourUllapool HarbourUrr NavigationWhitehills Harbour Wick Harbour)St Margaret's Hope Pier (South Ronaldsa< y)Brownies Taing (Lerwick)`Corporation Tax Relief Schemes: Creative industries tax relief - High end Television tax reliefbCorporation Tax Relief Schemes: Creative industries tax relief - Children's Television tax reliefBank of England Term Funding Scheme: payments by Bank of England on liability relating to the creation of central bank reservesHow to use the search function:R3. Scroll down this list to select the body you wish to view and then click on it.Cash asset (transferable deposits - AF.22) / other deposits liability (other deposits - AF.29) for Bank of England Corresponding other deposits asset (AF.29) recorded in the UK Monetary Financial Institutions sectorcBank of England Term Funding Scheme: all loan fees and interest payments from the TFS participants A former subsidiary of Channel Four Television Corporation. Channel Four sold its interest in the company in November 2007, and its accounts state that the company is ultimately controlled by a Guernsey registered firm called Ingenious Media Active Capital Ltd. It is therefore reclassified as a foreign controlled non-financial corporation, but as a former Public Corporation in the Public Sector Classification Guide."Research Sites Restoration LimitedFormer Executive NDPB, merged with HM Inspectorate of Education and other parts of the Scottish Government to form a new Executive Agency, Education Scotland, in April 2011.Peabody Trust 2015The Gangmasters Licensing Authority was established on 1 April 2005 as a non-departmental public body to regulate the supply of workers to the agricultural, horticultural and shellfish industries. ONS has been advised by the Gangmasters Licensing Agency that its sponsoring body was changed on 9 April 2014 from Department for Environment, Food and Rural Affairs (Defra) to the Home Office. The Public Sector Classification Guide has been updated to reflect this change.The Gangmasters Licensing Authority was established on 1 April 2005 as a non-departmental public body to regulate the supply of workers to the agricultural, horticultural and shellfish industries. ONS has been advised by the Gangmasters Licensing Authority that its sponsoring body was changed on 9 April 2014 from Department for Environment, Food and Rural Affairs (Defra) to the Home Office. The Public Sector Classification Guide has been updated to reflect this change.1Non-profit institutions serving households (S.15)xScottish Canals is the public body responsible for the inland waterways of Scotland. In September 2012, ONS classified Scottish Canals to the Central Government subsector. As well as being affected by Scottish Government control, ONS observed that Scottish Canals was a non-market body due to it failing the quantitative market test as set out in the European System of Accounts 1995. ONS has reviewed this classification decision in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2016 (MGDD 2016). As part of this review, ONS has identified that a large part of Scottish Canals revenue has come from grant-in-aid provided by Scottish Government. ONS has established that under ESA 2010 rules, such grants do not qualify as sales within the quantitative market test. This results in Scottish Canals not passing this test. As it continues to be a non-market body which is still subject to Scottish Government control, ONS has concluded that Scottish Canals remains classified to the Central Government subsector, effective from 1 July 2012.yScottish Canals is the public body responsible for the inland waterways of Scotland. In September 2012, ONS classified Scottish Canals to the Central Government subsector. As well as being affected by Scottish Government control, ONS observed that Scottish Canals was a non-market body due to it failing the quantitative market test as set out in the European System of Accounts 1995. ONS has reviewed this classification decision in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2016 (MGDD 2016). As part of this review, ONS has identified that a large part of Scottish Canals revenue has come from grant-in-aid provided by Scottish Government. ONS has established that under ESA 2010 rules, such grants do not qualify as sales within the quantitative market test. This results in Scottish Canals not passing this test. As it continues to be a non-market body which is still subject to Scottish Government control, ONS has concluded that Scottish Canals remains classified to the Central Government subsector, effective from 1 July 2012. NIA:DEcScottish Canals is the public body responsible for the inland waterways of Scotland. In September 2012, ONS classified Scottish Canals to the Central Government subsector. ONS had made this decision based on it falling within Scottish Government control, and it failing the quantitative market test as set out in the European System of Accounts 1995 which meant that it was a non-market body. ONS has reviewed this classification decision in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Defic< it and Debt 2016 (MGDD 2016). As part of this review, ONS has identified that a large part of Scottish Canals revenue has come from grant-in-aid provided by Scottish Government. ONS has established that under ESA 2010 rules, such grants do not qualify as sales within the quantitative market test, resulting in Scottish Canals failing this test. As it is still a non-market body subject to Scottish Government control, ONS has concluded that Scottish Canals remains classified to the Central Government subsector, effective from 1 July 2012.lSt. Mary s University College, Belfast is a higher education institution mainly providing courses in Initial Teacher Education for both the primary and post-primary sectors. In October 2010, ONS classified St. Mary s University College, Belfast to Central Government. This decision was based on the Northern Ireland Executive having controls over the College's borrowing. ONS has reviewed this classification decision in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2016 (MGDD 2016). The relationship between Northern Ireland Executive and St. Mary s was defined in the Scheme of Management and Memorandum of Agreement documents. These had been revised since the 2010 classification decision. ONS has reviewed these documents and is satisfied that there is no longer sufficient influence over its borrowing for St. Mary s University College, Belfast to be considered to be under public sector control. ONS also considered whether St. Mary s University College, Belfast met the quantitative market test as outlined in ESA 2010. ONS identified that the majority of St. Mary s income has come from government funding grants. ONS has established that under ESA 2010, funding grants do not qualify as sales. This results in St. Mary s University College, Belfast not meeting the market test and so is a non-market body. As a private, non-market body serving student, ONS has concluded that St. Mary s University College, Belfast is classified to the non-profit institutions serving households (NPISH) sector, effective from 11 September 2012.The Scottish Housing Regulator was established on 1 April 2011 under the Housing (Scotland) Act 2010. It is the independent regulator of Registered Social Landlords and local authority housing services in Scotland. ONS assessed the statistical classification of the Scottish Housing Regulator in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2016 (MGDD 2016). It is concluded that the Scottish Housing Regulator is a public sector funded non-market body and so classified to the Central Government (S.1311) subsector, with effect from 1 April.2011.&Winnocks and Kendalls Almhouse Charity&St. Mary's University College, Belfast!Scottish Integration Joint BoardsIntegration Joint Boards have been created by NHS Boards and Local Authorities in Scotland to promote joint working when providing for the health and care needs of patients. These boards were formed following the Public Bodies (Joint Working) (Scotland) Act 2014 being passed in February 2014 and coming into force on 1 April 2016. ONS assessed the Integration Joint Boards in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2016 (MGDD 2016). In assessing the Integration Joint Boards, ONS took into account ESA 2010 paragraph 2.12 which details the actions an institutional unit should be able to take in order to display decision-making autonomy. ONS identified that Integration Joint Boards could not incur liabilities on their own behalf, meaning they do not meet all of the criteria to be considered to be institutional units in their own right. Instead, Integration Joint Boards were seen to exist as agents for the controlling NHS Boards and local authorities, who are institutional units in their own right. Therefore, Scottish Integration Joint Boards will not be added to the Public Sector Classification Guide as they are not institutional units under ESA 2010.Other useful information on the size and shape of the public sector can be found on the Civil Service website, in the "Public Bodies" publication, which lists the various Non-Departmental Public Bodies, and the "List of Ministerial Responsibilities" which identifies all of the Executive Agencies. Similar publications are published separately by the Welsh Government, Scottish Government and Northern Ireland Assembly. $St. Albans City and District CouncilSt. Andrews HarbourSt. Edmundsbury Borough Council"St. George's Community Housing ltd'St. Helens Metropolitan Borough Council St. Ives Port St. Leger Homes of Doncaster Ltd(St. Margaret's Hope Pier (Sth Ronaldsay)"St.Abbs Harbour (Coldingham Shore)The Gangmasters Licensing Authority was established on 1 April 2005 as a non-departmental public body to regulate the supply of workers to the agricultural, horticultural and shellfish industries. ONS has been advised by the Gangmasters Licensing Agency that its sponsoring body was changed on 9 April 2014 from Department for Environment, Food and Rural Affairs (Defra) to the Home Office. The Public Sector Classification Guide has been updated to reflect this change.VUnited Kingdom Advisory Panel for Health Care Workers infected with bloodborne viruses5Disabled Persons Transport Advisory Committee (DPTAC)The ONS has completed an assessment of the Edinburgh Royal Hospital for Sick Children (RHSCI) project under the rules laid out in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2014 (MGDD 2014). This project was classified under MGDD 2014 as the project was signed before the updated MGDD 2016 guidelines were published. The project was established to build the new RHSCI under a Public<  Private Partnership (PPP), set up through the Non-Profit Distributing Programme. Following assessment, ONS reached the following conclusions: " IHS Lothian Ltd (Project Co) and IHS Lothian Holdings Ltd should together be considered as one private sector controlled institutional unit within the private captive financial institutions and money lender subsector (S.12702). This was due to the contractual relationships and sharing of directors between the two units. " The contract issued under this project should be considered a PPP in accordance with the definitions in ESA 2010 paragraphs 15.41 and 20.276-20.290 and also in MGDD 2014 Part VI.4. " The assets linked to this arrangement should be recorded on the public sector s balance sheet as certain rewards associated with economic ownership of the asset accrue to government. EThe ONS has completed an assessment of the Scottish National Blood Transfusion Service (SNBTS) centre of excellence project under the rules laid out in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2014 (MGDD 2014). This project was classified under MGDD 2014 as the project was signed before the updated MGDD 2016 guidelines were published. The project was established to build the new SNBTS centre of excellence under a Public Private Partnership (PPP), set up through the Non-Profit Distributing Programme. Following assessment, ONS reached the following conclusions: " Seacole National Centre Ltd (Project Co) and Seacole National Centre (Holding) Ltd should together be considered as one private sector controlled institutional unit within the private captive financial institutions and money lender subsector (S.12702). This was due to the contractual relationships and sharing of directors between the two units. " The contract issued under this project should be considered a PPP in accordance with the definitions in ESA 2010 paragraphs 15.41 and 20.276-20.290 and also in MGDD 2014 Part VI.4. " The assets linked to this arrangement should be recorded on the public sector s balance sheet as certain rewards associated with economic ownership of the asset accrue to government. tThe Legal Services Commission was abolished on 1 April 2013 with its functions being taken over by Legal Aid Agency.Hoy (Longhope) AerodromeBanking DepartmentIssue Department/Railway Pension Scheme -1994 Pensioners SectionThe Railway Pension Scheme was established in 1994 following the privatisation of British Rail as a replacement for the old British Rail Pension Scheme. The Railway Pension Scheme (RPS) -1994 Pensioners Section provides pensions and other benefits to pensioners in the British Railways Pension Scheme on 30 September 1994 under a defined benefit scheme. ONS assessed the RPS -1994 Pensioners Section in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2016 (MGDD 2016). ONS concluded that (i) the Railway Pension Scheme was the pension administrator in the private pension fund subsector (S.12902) and (ii) the Secretary of State for Transport, was the pension manager in the central government subsector (S.1311). This means any difference between the pension entitlements and the assets held by the Scheme will be attributed to the central government subsector as an asset/liability.#Railway Pension Scheme  BR SectionThe Railway Pension Scheme was established in 1994 following the privatisation of British Rail as a replacement for the old British Rail Pension Scheme. The Railway Pension Scheme (RPS) -BR Section provides pensions and other benefits to pensioners in the British Railways Pension Scheme transferred to the Shared Cost Arrangement part on 1 October 1994 under a defined benefit scheme. ONS assessed the RPS -BR Section in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2016 (MGDD 2016). ONS concluded that (i) the Railway Pension Scheme was the pension administrator in the private pension fund subsector (S.12902) and (ii) the Secretary of State for Transport, was the pension manager in the central government subsector (S.1311). This means any difference between the pension entitlements and the assets held by the Scheme will be attributed to the central government subsector as an asset/liability.9Railway Pension Scheme  British Transport Police SectionThe Railway Pension Scheme was established in 1994 following the privatisation of British Rail as a replacement for the old British Rail Pension Scheme. The Railway Pension Scheme (RPS) - British Transport Police Section provides pensions and other benefits to employees in the British Transport Police Authority under a defined benefit scheme. ONS assessed the RPS - British Transport Police Section in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2016 (MGDD 2016). ONS concluded that (i) the Railway Pension Scheme was the pension administrator in the private pension fund subsector (S.12902) and (ii) the Secretary of State for Transport, was the pension manager in the central government subsector (S.1311). This means any difference between the pension entitlements and the assets held by the Scheme will be attributed to the central government subsector as an asset/liability.5Railway Pension Scheme  East Coast Main Line SectionFrom 13 Nov 09 to 28 Feb 15The Railway Pension Scheme was established in 1994 following the privatisation of British Rail as a replacement for the old British Rail Pens< ion Scheme. The Railway Pension Scheme (RPS) - Railway Pension Scheme  East Coast Main Line Section provides pensions and other benefits to employees in East Coast Main Line Company Limited under a defined benefit scheme. ONS assessed the RPS - East Coast Main Line Section (when it was in the public sector) in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2016 (MGDD 2016). ONS concluded that (i) the Railway Pension Scheme was the pension administrator in the private pension fund subsector (S.12902) and (ii) Directly Operated Railways, was the pension manager in the central government subsector (S.1311). This means any difference between the pension entitlements and the assets held by the Scheme will be attributed to the central government subsector as an asset/liability.3Railway Pension Scheme  London Underground SectionThe Railway Pension Scheme was established in 1994 following the privatisation of British Rail as a replacement for the old British Rail Pension Scheme. The Railway Pension Scheme (RPS) - London Underground Section provides pensions and other benefits to employees of London Underground Ltd under a defined benefit scheme. ONS assessed the RPS - London Underground Section in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2016 (MGDD 2016). ONS concluded that (i) the Railway Pension Scheme was the pension administrator in the private pension fund subsector (S.12902) and (ii) London Underground Ltd, was the pension manager in the public non-financial corporation subsector (S.11001). This means any difference between the pension entitlements and the assets held by the Scheme will be attributed to the public non-financial corporation subsector as an asset/liability.-Railway Pension Scheme  Network Rail SectionThe Railway Pension Scheme was established in 1994 following the privatisation of British Rail as a replacement for the old British Rail Pension Scheme. The Railway Pension Scheme (RPS) - Network Rail Section provides pensions and other benefits to employees in the Network Rail Infrastructure Ltd under a defined benefit scheme. ONS assessed the RPS - Network Rail Section in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2016 (MGDD 2016). ONS concluded that (i) the Railway Pension Scheme was the pension administrator in the private pension fund subsector (S.12902) and (ii) Network Rail Infrastructure Ltd, was the pension manager in the central government subsector (S.1311). This means any difference between the pension entitlements and the assets held by the Scheme will be attributed to the central government subsector as an asset/liability.Network Rail Infrastructure LtdHM Revenue and CustomsThe Royal Commission on the Ancient and Historical Monuments of Scotland was an executive non-departmental public body of the Scottish Government. It was responsible for recording, interpreting and collecting information about the Scottish historic environment. It was dissolved on 1 October 2015 with its functions being taken over by Historic Environment Scotland. This was identified as part of a quality review of bodies identified on the guide.@Royal Commission on Ancient and Historical Monuments of Scotland HM TreasuryNorthern Rock Asset Management plc (NRAM) was created in January 2010, following the split of Northern Rock plc into a "good bank" and a "bad bank". A new company was created which took on the ongoing banking role of the old Northern Rock plc, and took on the banking license. This company was classified as a Public Other Monetary Financial Institution until it was sold to Virgin Money in January 2012. It was reclassified as a Private Other Monetary Financial Institution from that point onwards. The existing company (company number 3273685) was renamed as Northern Rock Asset Management plc, and had not been previously classified by ONS pending international guidance on the classification of Bad Banks. As with Bradford and Bingley plc, following the publication of new guidance by Eurostat in March 2012 in the Manual on Government Deficit and Debt (MGDD) on the classification of "public defeasance structures", NRAM is classified as a Central Government body, from January 2010.MyCSP Ltd is a company limited by shares, jointly owned by the Government, a private sector partner and the employees via an Employee Benefit Trust (EBT). Due to some unusual ownership features, after the case was discussed by the National Accounts Classification Committee (NACC), ONS decided to formally consult Eurostat, who agreed with the Office for National Statistic's (ONS's) provisional decision that the body should be classified as a private non-financial corporation (Eurostat's letter to the ONS will be published here: http://epp.eurostat.ec.europa.eu/portal/page/portal/government_finance_statistics/methodology/advice_member_states).Hillingdon Homes Limited was an ALMO that was responsible for the management of Council homes belonging to the London Borough of Hillingdon. Following consultation with key stakeholders and tenants, the decision was taken bring back the operational activities to the council from 1 October 2010, at which point the company ceased trading. Hillingdon Homes Ltd will be reclassified as a Former Public Corporation from 1 October 2010.ONS has reclassified from Central Government to the Non-Profit Institutions Serving Households (S.15) sector due to public sector controls over its borrowing being removed and it failing the market test. It was previously classified to Central Government from 1 May 1993NSet up April 2005. Runs the archives of the Nuclear Decommissioning Authority vEast of England International Ltd was set up to deliver the international business objectives of the East of England Development Agency. In advance of the East of England Development Agency being dissolved on 1 July 2012, East of England International Ltd was dissolved on 21 June 2012. This was identified as part of an ongoing quality review of bodies listed on the guide. The Policyholders Protection Act 1975 set up the Policyholders' Protection Board which would step in when UK insurers became insolvent. The cost of providing protection and the Board's administration costs were funded by levies raised against insurance companies operating in the UK. On 30 November 2001 the Policyholders' Protection Board was dissolved with its functions taken over by the Financial Services Compensation Scheme (FSCS). This was identified as part of an ongoing quality review of bodies listed on the guide.[The Revenue and Customs Prosecutions Office (RCPO) was a non-departmental public body created under the Commissioners for Revenue and Customs Act 2005 as an independent prosecution body to take responsibility in England, Wales and Northern Ireland for the prosecution of criminal offences in cases previously within the purview of the Inland Revenue and HM Customs and Excise< (HMCE). The Revenue and Customs Prosecutions Office was closed on 1 Jan 2010 with its activities merged with the Crown Prosecution Service. This was identified as part of an ongoing quality review of bodies listed on the guide.mEast of England International Ltd was set up to deliver the international business objectives of the East of England Development Agency. In advance of the East of England Development Agency being dissolved on 1 July 2012, East of England International Ltd was dissolved on 21 June 2012. This was identified as part of a quality review of bodies listed on the guide.sThe institute was incorporated into the Southampton Oceanography Centre and ceased to exist on the 31 October 1995..Abertawe Bro Morgannwg University Health Board%Aneurin Bevan University Health Board'Betsi Cadwaladr University Health Board(Cardiff and Vale University Health BoardCwm Taf Health BoardHywel Dda Health BoardPowys Teaching Health Board%Community and Safety Services LimitedCommunity Safety Glasgow{Community Safety Glasgow was incorporated on 1 October 2006, as a partnership between Glasgow City Council and Police Scotland as a charitable body to deal with crime prevention, antisocial behavior and community safety issues. As a local government controlled non market body, ONS concluded that Community Safety Glasgow is classified to the Local Government subsector (S.1313).Formed on 29 July 2009 as a subsidiary of Community Safety GlasgowThrough its board of directors also having to serve on the board of Community Safety Glasgow (its parent company), Community and Safety Services Limited was identified as a publically controlled institutional unit. By providing commercial security services at economically significant prices to non-Glasgow City Council customers, Community and Safety Services Limited passed the market test criteria as outlined in ESA 2010, and so it was considered to be a market body. As a publically controlled, market body, ONS concluded that Community and Safety Services Limited should be classified as a public non-financial corporation (S.11001). BEIS6Department for Business, Energy & Industrial Strategy BEIS / DWP BEIS / FCODExEU)Department for Exiting the European UnionDIT"Department for International Trade7Department for Business, Energy and Industrial StrategyLDepartment for Business, Energy and Industrial Strategy is a UK Government Department formed on 14 July 2016 following the merger of the Department of Business, Innovation and Skills and the Department of Energy and Climate Change. It is responsible for business, industrial strategy, science, innovation, energy and climate change.Department for Exiting the European Union is a UK Government Department formed on 14 July 2016. It is responsible for overseeing negotiations for the UK s withdrawal from the European Union.Department for International Trade is a UK Government Department formed on 14 July 2016. It is responsible for developing and negotiating trade agreements between the UK and non European Union countries.'Department of Energy and Climate ChangeOn 14 July 2016, the Department for Business, Innovation and Skills and the Department of Energy and Climate Change were merged together to form the Department for Business, Energy and Industrial Strategy. The ONS has reviewed the classification of the National Exhibition Centre (NEC) in accordance with the internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and the accompanying Manual on Government Deficit and Debt 2016 (MGDD 2016). The NEC, which had been owned by Birmingham City Council (BCC) had been classified to the local government sector. On the 1 May 2015, BCC sold NEC to Lloyds Development Capital, a private equity arm of Lloyds Banking Group. The sale moved the NEC from public ownership to private ownership and following a review, the ONS concluded that public sector control was removed. The NEC is now classified as a Private Non-Financial Corporation (S.11002), effective from 1 May 2015.National Exhibition Centre The ONS has reviewed the classification of the National Exhibition Centre (NEC) in accordance with the internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and the accompanying Manual on Government Deficit and Debt 2016 (MGDD 2016). The NEC, which had been owned by Birmingham City Council (BCC) had been classified to the local government sector. On the 1 May 2015, BCC sold NEC to Lloyds Development Capital, a private equity arm of Lloyds Banking Group. The sale moved the NEC from public ownership to private ownership and following a review, the ONS concluded that public sector control was removed. The NEC is now classified as a Private Non-Financial Corporation (S.11002), effective from 1 May 2015.DStirling Care Village hub DBFM (Design, Build, Finance and Maintain)uThe Welsh Local Government Association (WLGA) was formed on 23 February 1996 to represent the interests of Welsh local authorities, fire and rescue services and national park authorities. ONS assessed the statistical classification of WLGA in accordance with the internationally agreed rules in the European System of Accounts 2010 (ESA 2010). It concluded that WLGA is a non-market body subject to public sector control due to local authority councillors and members of public sector bodies comprising membership of WLGA. The WLGA has been classified to the Local Government subsector (S.1313) with effect from 23 February 1996.mThe ONS has completed an assessment of the Stirling Care Village hub DBFM (Design, Build, Finance and Maintain) project under the rules laid out in the European System of Accounts 2010 (ESA 2010), and the Manual on Government Deficit and Debt 2016 (MGDD 2016) guidelines. As this project was signed on 1 December 2016, it is also subject to review under new guidelines published in September 2016 by the European Public Private Partnership Expertise Centre (EPEC) and the European Investment bank (EIB). This project will include the construction of healthcare facilities under a Public Private Partnership (PPP), set up through the Scottish Hub Programme, and will be built in the grounds of Stirling Community Hospital. Following assessment, ONS reached the following conclusions: " Amber Blue East Central Ltd, the private sector development partner for this project is a private sector controlled institutional unit and is a holding company. As such it should be recorded to the private captive financial institutions and money lenders (S.12702) subsector. " Hub East Central (SCV) Midco Ltd and Hub East Central (SCV) Ltd have been set up as special purpose vehicles. Hub East Central (SCV) Midco Ltd is the project's main share< holder while Hub East Central (SCV) Ltd designs, builds, finances and maintains the assets in the hub project. As Hub East Central (SCV) Ltd is 100 per cent owned by Hub East Central (SCV) Midco Ltd, their classification was, on balance, considered to be a single private sector controlled institutional unit and should be recorded to the private captive financial institutions and money lender (S.12702) subsector. " The contract issued under this hub project should be considered a PPP in accordance with the definitions in ESA 2010 paragraphs 15.41 and 20.276-20.290 and also in MGDD 2016 Part VI.4. " The assets linked to this arrangement should be recorded on the private sector partner's balance sheet. This is because almost all of the risk and rewards in the PPP arrangement rest with the private partner. Additionally, government is not providing the majority of the finance or acting as a significant guarantor. #Welsh Local Government Association ; The ONS has completed an assessment of the Lothian Bundle hub DBFM (Design, Build, Finance and Maintain) project under the rules laid out in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2016 (MGDD 2016) guidelines, as this project was signed on 1 April 2016. This project was established to construct 3 new partnership centres to connect health, social care and council services under a Public Private Partnership (PPP), set up through the Scottish Hub Programme. They will be built in Firrhill, North West Edinburgh (Muirhouse) and Blackburn in West Lothian. Following assessment, ONS reached the following conclusions: " Space Scotland Ltd, the private sector development partner for this project is a private sector controlled institutional unit and is a holding company. As such it should be recorded to the private captive financial institutions and money lenders (S.12702) subsector. " The Hub Community Foundation, which is part of the project structure, was classified in July 2016 as a private institutional unit, incorporated with the Office of the Scottish Charity Regulator and should be recorded as a non-profit institution serving households (S.15). " LBP DBFM HoldCo and LBP DBFM Co have been set up as special purpose vehicles. LBP DBFM HoldCo is the project's main shareholder while LBP DBFM Co designs, builds, finances and maintains the assets in the hub project. As LBP DBFM Co is 100 per cent owned by LBP DBFM HoldCo, their classification was, on balance, considered to be a single private sector controlled institutional unit and should be recorded to the private captive financial institutions and money lender (S.12702) subsector. " The contract issued under this hub project should be considered a PPP in accordance with the definitions in ESA 2010 paragraphs 15.41 and 20.276-20.290 and also in MGDD 2016 Part VI.4. " The assets linked to this arrangement should be recorded on the private sector partner's balance sheet. This is because the public sector party receives no gains as a result of refinancing, more generally almost all of the risk and rewards in the PPP arrangement rest with the private partner. Additionally, and there is no "rebate" of proceeds to government nor is government providing the majority of the finance or acting as a significant guarantor. The ONS has completed an assessment of the Ayr Academy hub DBFM (Design, Build, Finance and Maintain) project under the rules laid out in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2014 (MGDD 2014). This project was classified under MGDD 2014 as the project was signed before the updated MGDD 2016 guidelines were published. This project was established to build the new Ayr Academy under a Public Private Partnership (PPP), set up through the Scottish Hub Programme. Following assessment, ONS reached the following conclusions: " Alliance Community Partnership Ltd, the private sector development partner for this project is a private sector controlled institutional unit and is a holding company. As such it should be recorded to the priva< te captive financial institutions and money lenders (S.12702) subsector. " The Hub Community Foundation, established to invest in the equity and subordinated debt of hub DBFM projects, is a private institutional unit, incorporated with the Office of the Scottish Charity Regulator and should be recorded as a non-profit institution serving households (S.15). " Ayr Hold Co and Ayr DBFM Co have been set up as special purpose vehicles. Ayr HoldCo is the project's main shareholder while Ayr DBFM Co designs, builds, finance and maintains the assets in the hub project. As Ayr DBFM Co is 100 per cent owned by Ayr Hold Co, their classification was, on balance, considered to be a single private sector controlled institutional unit and should be recorded to the private captive financial institutions and money lender (S.12702) subsector. " The contract issued under this hub project should be considered a PPP in accordance with the definitions in ESA 2010 paragraphs 15.41 and 20.276-20.290 and also in MGDD 2014 Part VI.4. " The assets linked to this arrangement should be recorded on the private sector partner's balance sheet. This is because almost all of the risk and rewards in the PPP arrangement rest with the private partner and there is no "rebate" of proceeds to government nor is government providing the majority of the finance or acting as a significant guarantor.(Liverpool City Region Combined AuthorityApprenticeship LevyImmigration Skills ChargeOn 29 March 2017, the immigration skills charge was approved by parliament under The Immigration Skills Charge Regulations 2017 and came into force on 6 April 2017. The immigration skills charge is a compulsory charge on the employer of non-EEA migrants who apply under Tier 2 (General) or Tier 2 (Intra-company Transfer) for a visa to work in the UK. There are exemptions to those recruited into PhD-level occupations and those international students in the country under a Tier 4 visa who are able under the immigration rules to switch into Tier 2 (General).The charge will not apply to non-EEA nationals who were sponsored in the Tier 2 immigration category before 6 April 2017 and who apply from within the UK to extend their Tier 2 stay with either the same or a different sponsor. This charge impacts employers across the public and private sectors, and will be classified as D.29 taxes collected by Central Government. D.29 Central Government (S.1311)As part of the Finance Bill 2016, the Government produced draft legislation which was implemented from 6 April 2017, which included a new compulsory apprenticeship levy on all UK employers whose wage bill exceeds 3 million. The levy is designed to encourage employers to invest in apprenticeships, and is intended to create 3 million new apprenticeships by 2020. It is paid by large employers across the public and private sectors, and has been classified as a tax on production (D.29), collected by Central Government.fThe Liverpool City Region Combined Authority consists of six local authorities; Halton Borough Council, Knowsley Council, Liverpool City Council, St. Helens Council, Sefton Council and Wirral Council. The ONS Economic Statistics Classifications Committee formally assessed the classification of LCRCA in accordance with the internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and the accompanying Manual on Government Deficit and Debt 2016 (MGDD 2016). The assessment concluded that LCRCA is a public sector controlled body since its membership consists of one member from each of the six constituent councils. LCRCA is funded by grants from constituent councils and central government and is therefore a non-market body. The LCRCA is now classified to the Local Government sector, effective from the date it was established, 1      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrtuvwxyz{|}~ April 2014. $Wool Growers (Great Britain) LimitedYNot an institutional unit, consolidated with parent company, BritishWool Marketing Board.Wool Growers (Great Britain) Limited is a wholly-owned subsidiary of the British Wool Marketing Board (BWMB) which is classified as a public non-financial corporation (S.11001). The ONS Economic Statistics Classifications Committee formally assessed the classification of Wool Growers in accordance with internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and the accompanying Manual on Government Deficit and Debt 2016 (MGDD 2016). The assessment concluded that Wool Growers did not satisfy the definition of an institutional unit because it lacks the ability to act independently from its parent corporation. On this basis, Wool Growers is an artificial subsidiary and is consolidated with its parent company, effective 28 May 1959. The Forth Estuary Transport Authority (FETA) was the authority responsible for the maintenance and operation of the Forth Road Bridge (FRB). It was dissolved by the Scottish Government on 1 May 2015, and Scottish Ministers became the statutory authority responsible for the FRB. :Registered Housing Associations (RHAs) in Northern Ireland-Registered Social Landlords (RSL) in Scotland+Registered Social Landlords (RSLs) in WalesJThe Farming and Rural Conservation Agency ceased to exist on 1 April 2001.6Foreign Controlled Non-Financial Corporation (S.11003)Green Investment BankGreen Purposes Company%Green Infrastructure Platform LimitedmFollowing the sale of the Green Investment Bank (GIB), the Office for National Statistics (ONS) has undertaken a review of UK Green Infrastructure Platform Limited (GIP). GIP is not an institutional unit, as it has been prevented from incurring liabilities. As such, it will be allocated to the sector of its controlling body, which is HMG which owns 90% of GIP. 7Not an institutional unit. Consolidated as part of HMG.Following the sale of the Green Investment Bank (GIB), the Office for National Statistics (ONS) has undertaken a review of Green Purpose Company (GPC). GPC is a private financial corporation, specifically a financial auxiliary (S.126) as it is a non-profit institution which is an independent legal entity serving a financial corporation (GIB) but is not engaged in financial intermediation.#Private financial auxiliary (S.126)wPrivate Financial Coporation. (Other financial intermediaries, except insurance corporations and pension funds (S.125))Following the sale of the Green Investment Bank (GIB), the Office for National Statistics (ONS) has undertaken a review. Green Investment Bank (GIB) is a private financial corporation with a subsector classification of S.125 (Other f< inancial intermediary), as it is a financial intermediary and venture and development capital company. A true sale of GIB from Her Majesty s Government (HMG) to the private sector has taken place, as the economic risks and rewards have been sufficiently transferred. RThe Advisory Committee on Pesticides provided independent scientific advice to Ministers and Governments on the authorisation of pesticides in the UK and on matters related to the control of pests. It was succeeded by the UK Expert Committee on Pesticides (ECP) which was established on 27 March 2015 under the Public Bodies Order 2015. >The Veterinary Residues Committee was an independent scientific advisory committee that advised government on the testing of foods from animals to look for residues of veterinary medicines and banned substances. It was dissolved in March 2015 following a review by the Department for Environment, Food & Rural Affairs.*Crown Estate Scotland (Interim Management)Crown Estate Scotland (Interim Management) (CES-(IM)) is an interim body, created to manage the Crown Estate's assets in Scotland, which include four rural estates, mineral and salmon fishing rights, around 50% of the foreshore, and almost all of the seabed to 12 nautical miles and associated rights on the Continental Shelf beyond 12 nautical miles (including leasing for renewable energy, pipelines and cables). CES-(IM) commenced management of the Crown Estate assets in Scotland on 1 April 2017 ONS formally assessed CES-(IM) in accordance with the internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and the accompanying Manual on Government Deficit and Debt 2016 (MGDD 2016) and concluded that CES-(IM) is a public non-financial corporation (S.11001). Commision for Rural Communities]The Commission for Rural Communities's statutory purpose was to promote awareness of rural social and economic needs amongst decision makers across and beyond government. The Public Bodies (Abolition of the Commission for Rural Communities) Order 2012 abolished the CRC on 31 March 2013, following an external consultation. The role of the Committee on Agricultural Valuation was to give advice to Ministers about provisions to be included in regulations on tenant-right matters and the amount of compensation for improvements to be paid to tenants at the end of an agricultural tenancy in England and Wales. It had not functioned for over 20 years and was therefore dissolved under The Public Bodies (Abolition of the Committee on Agricultural Valuation) Order 2014 on 23 April 2014Food From Britain%Food from Britain (FFB) was a DEFRA sponsored Non-Departmental Public Body which promoted UK food and drink exports between 1983 and 2009. FFB closed its operations in March 2009 but was formally abolised on 18 July 2014 under the The Public Bodies (Abolition of Food from Britain) Order 2014 `Private registered providers' of social housing (including most housing associations) in EnglandFollowing passage of The Regulation of Social Housing (Influence of Local Authorities) (England) Regulations 2017, Office for National Statistics (ONS) has completed an assessment of the housing associations sector in England. The review has been completed in the context of international rules laid out in the European System of Accounts 2010 and the accompanying Manual on Government Deficit and Debt 2016. ONS has concluded that registered providers of social housing in England are private, market producers and as such they will be reclassified to the private non-financial corporations (S.11002) sub-sector for the purpose of national accounts and other economic statistics.#Horticulture Research InternationalThe Intervention Board (IB) was responsible for the administration of grants and subsidies available to farmers and growers under the European Union's market regulation and production support arrangements of the Common Agricultural Policy. The IB was abolished on 15 November 2001 under The Intervention Board for Agricultural Produce (Abolition) Regulations 2001. Its functions and those of the Defra Paying Agency were transferred to a newly created body known as the Rural Payments Agency. The Intervention Board (IB) was responsible for the administration of grants and subsidies available to farmers and growers under the European Union's market regulation and production support arrangements of the Common Agricultural Policy. The IB was abolished on 15 November 2001 under The Intervention Board for Agricultural Produce (Abolition) Regulations 2001. Its functions and those of the Defra Paying Agency were transferred to a newly created body known as the Rural Payments Agency. The Horticulture Research International (HRI) was responsible for undertaking horticultural research and development for market gardening, fruit and related crops. On 1 April 2004 it merged with Warwick University to form Warwick HRI.#3. Welsh Government Public Bodies &1. Civil Service Public Bodies Reports,2. Scottish National Public Bodies DirectoryMore information about the way ONS reaches classification decisions, and explanatory articles setting out the rationale for some of the more complicated classification decisions can be found on the ONS websiteuThe Animal Health and Veterinary Laboratories Association (AHVLA) was responsible for safeguarding animal health and welfare as well as public health. On 1 October 2014, AHVLA assumed responsibility for some functions of the Food and Environment Research Agency to form a new agency responsible for animal, plant and bee health known as the Animal and Plant Health Agency. The Sustainable Development Education Panel was established in February 1998 to promote sustainable development education in England. Following review it was disbanded on 1 March 2003.ARegional Flood Defence Committees (RFDCs) were set up to advise government on drainage of land and the provision of flood warning systems. RFDCs were replaced by Regional Flood and Coastal Committees on 1 April 2011 through the enactment of the Regional Flood and Coastal Committees (England and Wales) Regulations 2011.Crown Estate Scotland (Interim Management) (CES-(IM)) is an interim body, created to manage the Crown Estate's assets in Scotland, which include four rural estates, mineral and salmon fishing rights, around 50% of the foreshore, and almost all of the seabed to 12 nautical miles and associated rights on the Continental Shelf beyond 12 nautical miles (including leasing for renewable energy, pipelines and cables). CES-(IM) commenced management of the Crown Estate assets in Scotland on 1 April 2017. ONS formally assessed CES-(IM) in accordance with the internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and the accompanying Manual on Government Deficit and Debt 2016 (MGDD 2016) and concluded that CES-(IM) is a public non-financial corporation (S.11001). eThe Liverpool City Region Combined Authority consists of six local authorities; Halton Borough Council, Knowsley Council, Liverpool City Council, St. Helens Council, Sefton Council and Wirral Council. The ONS Economic Statistics Classifications Committee formally assessed the classification of LCRCA in accordance with the internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and the accompanying Manual on Government Deficit and Debt 2016 (MGDD 2016). The assessment concluded that LCRCA is a public sector controlled body since its membership consists of one member from each of the six constituent councils. LCRCA is funded by grants from constituent councils and central government and is therefore a non-market body. The LCRCA is now classified to the Local Government sector, effective from the date it was established, 1 April 2014. k Community Safety Glasgow was incorporated on 1 Octobe< r 2006, as a partnership between Glasgow City Council and Police Scotland as a charitable body to deal with crime prevention, antisocial behaviour and community safety issues. Assessing Community Safety Glasgow in accordance with internationally agreed rules set out in ESA2010 and MGDD 2016, ONS concluded that it is an institutional unit which is controlled by Glasgow City Council. This was due to Glasgow City Council having control of the position of chair on the board, as well as a need for the directors to seek written approval if they wished to make changes which compromised the purpose for which Community Safety Glasgow was originally set up. Due to the majority of Community Safety Glasgow s income coming from Glasgow City Council grants to enable it to carry out its charitable activities, and not through sales being charged at economically significant prices, it was not considered to be a market body. As a local government controlled non market body, ONS concluded that Community Safety Glasgow is classified to the Local Government subsector (S.1313). Community Safety Glasgow also has two subsidiaries which had been set up to enable commercial activity to be carried out but which did not compromise its charitable status. As with their parent, both subsidiaries were assessed in accordance with ESA 2010 and MGDD 2016. Community and Safety Services Limited was incorporated on 28 July 2009 .Through its board of directors also having to serve on the board of Community Safety Glasgow, Community and Safety Services Limited was identified as a publically controlled institutional unit. By providing commercial security services at economically significant prices to non-Glasgow City Council customers, Community and Safety Services Limited passed the market test criteria as outlined in ESA 2010, and so it was considered to be a market body. As a publically controlled, market body, ONS concluded that Community and Safety Services Limited should be classified as a public non-financial corporation (S.11001). Community Safety Glasgow's other subsidiary, Glasgow Security Services Community Interest Company, was formed on 28 September 2009. ONS concluded that Glasgow Security Services Community Interest Company should be consolidated with its parent, and not recorded separately on the Public Sector Classification Guide. This was because it received its income by providing security services solely to Glasgow City Council s departments and arm length organisations. Also, Glasgow City Council owned all the B shares of this company which gave it control to determine that it continued to provide security services to the Council for which it was set up. As such, it was identified to be an ancillary body which provided security services only to Glasgow City Council, and so was not considered to be an institutional unit in its own right. The Office for National Statistics (ONS) has undertaken a review of the classification of the Pension Protection Fund (PPF) in light of the latest classification guidance from EUROSTAT. PPF was created by the Pensions Act 2004 to protect the pensions of members of private sector defined benefit pension schemes that have insufficient assets and an insolvent corporate sponsor. The body was previously classified to the public insurance corporation sector (S.12801). However, following the review, ONS has determined that PPF should be reclassified, from its inception, as a funded pension scheme that is controlled by the public sector (S.12901). This reclassification does not change the PPF s status as a public financial corporation. ONS has further determined that, as the PPF is responsible for any underfunding (net liability) of the pension funds it manages, it is both a  pension manager and  pension administrator , as those terms are defined in ESA 2010. < ONS has also undertaken a review of the Administration Levy, through which the PPF is funded, and the PPF Levy received directly by the PPF. Both have been classified as other taxes on production (D.29). &Public Insurance Corporation (S.12801)South Lakes Housing Trust New Prospect Housing Ltd4Centre for Agriculture and Biosciences InternationalMinistry of Justice^The Water Regulations Advisory Committee was responsible for advising the Secretary of State for the Environment, Food and Rural Affairs on the technical requirements for plumbing installations and fittings to be included in Regulations made under section 74 of the Water Industry Act 1991, the associated Guidance Document and Regulator's Specifications. Plus, to advise on the implementation and promotion of the Regulations and to monitor and report on their operation and enforcement two years from the date they come into force. The Water Regulations Advisory Committee (WRAC) served from 1996 to 2003The United Kingdom Register of Organic Food Standards was set up in 1987 in recognition of the countries need to unify standards in organic food production. It was an independent body, managed by a committee of persons all closely associated with the organic foods industry and operated as a certifying authority, whilst it also maintained a register of approved organic food producers within the UK. In 2003 the organisation was superceded by an Advisory Committee on Organic Standards (ACOS).The Zoos Forum (ZF) was an advisory non-departmental body responsible for zoo licensing matters aimed at modernising British zoos and ensuring captive animals were properly cared for. The ZF was abolished and reconstituted as the Zoos Expert Committee on 28 February 2011. 4Government-Industry Forum on non-food uses of crops Pesticide Residues Committee7NNBG concessionaire involved in Hinkley Point C ProjectpGovernment-Industry Forum on Non-Food uses of Crops (GIFNFC) was formed to stimulate greater awareness, uptake and utilisation of non-food uses of crops. GIFNFC completed its work on 1 November 2004 and its role was subsumed into the National Non-Food Crops Centre which provides a forum for discussion of both strategic and specific issues relating to non-food crops.TheWater Regulations Advisory Committee provided expert technical advice to Government in the development and implementation of the Water Supply (Water Fittings) Regulations 1999. It ceased to exist on 31 March 2003.The Pesticide Residues Committee (PRC) was responsible for checking food and drink in the UK for traces of pesticides. The PRC ceased its operations on 31 December 2010 on formation of the Expert Committee on Pesticide Residues in Food in 2011.dThe United Kingdom Register of Organic Food Standards was set up in 1987 to ensure that the standards for production of organic food were properly applied in the United Kingdom; and to maintain a register of all organic producers, processors and importers. On 1 November 2003 the organisation was superseded by the Advisory Committee on Organic Standards. The Office for National Statistics (ONS) has undertaken a review of the classification of the Pension Protection Fund (PPF) in light of the latest classification guidance from EUROSTAT. PPF was created by the Pensions Act 2004 to protect the pensions of members of private sector defined benefit pension schemes that have insufficient assets and an insolvent corporate sponsor. The body was previously classified to the public insurance corporation sector (S.12801). However, following the review, ONS has determined that PPF should be reclassified, from its inception, as a funded pension scheme that is controlled by the public sector (S.12901). This reclassification does not change the PPF s status as a public financial corporation. ONS has further determined that, as the PPF is responsible for any underfunding (net liability) of the pension funds it manages, it is both a  pension manager and  pension administrator , as those terms are defined in ESA 2010. ONS has also undertaken a review of the Administration Levy, through which the PPF is funded, and the PPF Levy received directly by the PPF. Both have been classified as other taxes on production (D.29). |Following signing of the Hinkley Point C (HPC) contract documents on 29 September 2016, the Office for National Statistics (ONS) has undertaken a review to provide a statistical classification of the Hinkley Point C project. ONS has determined that, " The project can best be described, for statistical purposes, as a concession for the operation of a nuclear reactor at HPC, with the reactor being built as part of the arrangement. " The concessionaire, NNB Generation Company limited (NNBG), is a private market producer and will be classified as a Foreign Controlled Non-Financial Corporation (S.11003) in ONS economic statistics. This is because its corporate policy is not subject to control from government and it is expected to sell its output of electricity at economically significant prices. Although the output is subject to a Contract for Differences agreement with the Low Carbon Contracts Company this does not impact on the classification of the output. " The economic owner of the concession assets (i.e. the power plant) is NNBG therefore the assets and associated liabilities will be recorded in the private sector balance sheet.MNon-member country and international organisations non-resident of EU (S.22) The Office for National Statistics (ONS) has undertaken a classification of the part of the Centre for Agriculture and Biosciences International (CABI) which operates from two sites in the UK, these being the head office in Wallingford, Oxfordshire, and a scien< ce centre in Egham, Surrey. CABI is an inter-governmental, not-for-profit organisation established by a United Nations treaty-level agreement between 48 member countries. The mission of CABI is to improve people s lives by providing information and applying scientific results to solve problems in agriculture and the environment. ONS has determined that CABI belongs to the  Non-member countries and international organisations non-resident in the European Union sub-sector (S.22). 9The Advisory Committee on Business and the Environment (ACBE) provides for dialogue between Government and business on environmental issues and aims to help mobilise the business community in demonstrating good environmental practice and management. In September 2003 it was decided that it was no longer requiredNational Expert Group on Transboundary Air Pollution (NEGTAP) advised Ministers on the biological and chemical trends in the UK environment. NEGTAP ceased its operations on 31 March 2002.BThe National Expert Group on Transboundary Air Pollution (NEGTAP) advised Ministers on biological and chemical trends in the UK environment, and the prospects for ecosystem recovery, as a result of current and projected transboundary air pollution. NEGTAP was set up for 2 years and ceased its operations on 31 March 2002.The Advisory Committee on Business and the Environment (ACBE) provided advice to both the Government and business on environmental issues. Its aim was to help mobilise the business community to demonstrate good environmental practice and management. Following a review by Her Majesty s Government, it was decided that ACBE was no longer required, so it was abolished on 30 November 2003.UFormer LG Organisations: General Government S.13/ Sub Sector: Local Government S.1313Former Public Corporation Organisations: Non Financial Corporations S.11/ Sub Sector: Public Non financial Corporations S.11001 and from Public Financial Corporations S.12The UK Government operates a number of tax relief schemes which reduce the amount of corporation tax paid by companies undertaking certain activities. These activities are: " Land remediation " Vaccine research " Research and Development " Creative industries (certain films, high end and children s television programmes, animation programmes, video games, theatrical productions, orchestral concerts) ESA2010 saw changes to the treatment of tax credit schemes whereby it differentiated between non-payable schemes (where the amount of tax credit is limited by the size of the relevant corporation tax liability) and payable schemes (where tax credit exceeding the corporation tax liability is paid out to the beneficiary). ONS assessed the statistical treatment of these taxes and concluded that all of these tax relief schemes should be classified as payable tax credits. This is because the tax relief is taken off the corporation tax bill, and if the amount exceeds tax liability, the extra credit is given to the company. Even if the company makes a loss, it can receive money as a percentage of the relevant tax credit scheme. The company pays its corporation tax and subsequently receives the tax credits. ONS concluded that these tax credits are classified as other subsidies on production (D.39). Clinical Commissioning Groups (CCGs) are new bodies established under the Health and Social Care Act 2012 to take on local healthcare commissioning duties in the National Health Service in England. They have taken over the commissioning responsibilities of Primary Care Trusts, which are being abolished (see below). 211 CCGs have been established, and they are overseen by and controlled by the NHS Commissioning Board. More information on individual CCGs is available at http://www.commissioningboard.nhs.uk/ccg-details/#ccg-gThe Commissioners of Irish Lights (CIL), responsible for the maintenance of lighthouses, foghorns and other Aids to Navigation (AtoN) for the whole of the island of Ireland (i.e. is responsible for the waters around both the Republic of Ireland and Northern Ireland within the UK), is one of three "General Lighthouse Authorities" for the British Isles. General Lighthouse Authorities have historically been classified as Public Non-Financial Corporations. Following a review, ONS has concluded that General Lighthouse Authorities should be reclassified as Central Government bodies (see below), as they are mainly funded by "Light Dues" - which ONS have concluded should be treated as D.29 taxes (discussed further below). Control and funding of the Commissioners of Irish Lights is shared between the UK and Irish Government (the Irish government provides grant funding to CIL to supplement Light Dues collected by the General Lighthouse Fund), and so ONS have agreed with Central Statistical Office (CSO) Ireland to treat CIL in a similar way to the Irish North-South bodies, (One of the Irish North-South bodies is intended to take over the operations of CIL at some point). These are discussed in an article published in August 2011 - see http://www.ons.gov.uk/ons/rel/na-classification/national-accounts-sector-classification/sector-classification-guide---september-2011/classification-of-north---south-implemention-bodies.html JThese bodies were all created under the 1998 Belfast Agreement, and have been treated as [part of the Rest of the World sector in the national accounts of both the UK and Ireland (although most of these bodies have not previously been listed in the Sector Classification Guide). Following a review the UK and Ireland have decided to change the treatment of these bodies and treat them as Central Government bodies in both countries, with their expenditure apportioned between the UK and Ireland. An article explaining this decision and the basis for the reclassification is published as part of the September 2011 Classification Update, and can be read at www.ons.gov.uk/ons/rel/na-classification/national-accounts-sector-classification/sector-classification-guide--< -september-2011/classification-of-north---south-implemention-bodies.html I>Foreign Controlled private Non-Financial Corporation (S.11003)wRemploy Ltd provides employment services to disabled people across the UK. It is a newly incorporated company that inherited the Employment Services business from the "old" Remploy company (see DPEC below). The ONS assessed Remploy Ltd in accordance with the European System of Accounts 2010 (ESA 2010) and the accompanying 2014 Manual on Government Deficit and Debt (MGDD 2014). It was judged that government no longer has any control over Remploy Ltd, either through holding shares, being able to appoint directors, control over the board and other committees, or borrowing through government. Remploy Ltd operates under market conditions by tendering for government contracts on commercial terms with other producers. Under the new contract, Remploy Ltd is under control of a foreign unit and is therefore judged to be a foreign controlled private non-financial corporation (S.11003).KRIn 2000 the UK Government auctioned licences to use the 3G mobile phone spectrum for the period from 2000 to 2021. ONS decided to treat the proceeds of the sale as D.45 rent, accrued across the life of the license. Following a review, and in line with the international guidance in this area, ONS has decided to change its treatment to record the sale of an asset in 2000. ONS have published an article fully explaining this decision, its rationale and impact, which can be read at http://www.ons.gov.uk/na-classification/national-accounts-sector-classification/sector-classification-guide---august-2011/classification-of-3g-auction-receipts.htmlRail for London Ltd built and operates (via a contract with London Overground Rail Operations Ltd) the London Overground rail network. It is a subsidiary of Transport Trading Ltd, which is itself a subsidiary of Transport for London Ltd. It was classified as a Local Government body, as it did not generate enough income from sales to pass the market test, by which the ONS distinguishes between public sector bodies classified as part of General Government, and public sector bodies classified as Public Non-Financial Corporations (see ESA 95 paragraphs 3.32-3.33 here http://circa.europa.eu/irc/dsis/nfaccount/info/data/esa95/en/een00126.htm). Rail for London's latest accounts show that it now passes the market test, as passenger numbers have risen sharply as improvements to the line and services have been completed, and it is expected to continue to do so into the future such that it is reclassified as a Public Non-Financial Corporation from 1 April 2011. :In October 2010, ONS announced the reclassification of Sixth Form and Further Education Colleges across the UK as part of General Government, with Further Education Corporations (FECs) in England and Wales classified to Central Government and Sixth Form College Corporations (SFCCs - which only existed in England) classified to Local Government. The decision applied retrospectively back to the early 1990s and more information about this decision can be found here http://www.ons.gov.uk/ons/guide-method/classifications/na-classifications/classification-articles/class/classification-of-sixth-form-and-further-education-institutions---october-2010.pdf The Education Act 2011 was passed in November 2011, and amended the legislation applying to FECs in England and SFCCs sufficiently to remove the public sector controls, and therefore these non-market bodies are reclassified, from April 2012, as Non-Profit Institutions Serving Households (NPISH). A further article will be published alongside the May 2012 classification update explaining the reason for the reclassification. FECs in Wales, as well as the similar bodies in Scotland and Northern Ireland remain classified as Central Government bodies.sNorthern Rock plc, previously classified as a public sector Other Monetary Financial Intermediary in the Financial Corporations sector, was sold to Virgin Money Holdings (UK) Ltd, on 1 January 2012. More information about the sale can be found on the UK Financial Investments Ltd website at http://www.ukfi.co.uk/releases/20120101%20UKFI%20completion%20announcement.pdf $Formerly an Executive NDPB sponsored by the Department for Education, the Schools Food Trust (see www.schoolfoodtrust.org.uk) has made changes to its governance arrangements that result in it no longer being classified within the public sector, however it remains a largely grant funded, non-market body resulting in its reclassification to the Non-Profit Institution Serving Households (NPISH) sector.b|Plymouth Marine Laboratory (see www.pml.ac.uk) was formerly part of the Natural Environment Research Council (NERC - classified as a Central Government body) but was split out and turned into a stand alone company limited by guarantee with charitable status in 2002. Over time initial public sector involvement in PML has fallen away, although it is still largely government grant funded, and it is therefore reclassified to the NPISH sector from April 2010. -A wholly owned subsidiary of Plymouth Marine Laboratory, PML Applications Ltd (see www.pml-applications.co.uk is a market body that under takes undertakes commercial operations for PML.Sm@One of the Irish North/South Implementation bodies. In line with the classification of the other North/South Implementation Bodies it is reclassified from the Rest of the World to the central government sector as of its creation in December 1999. The body includes the Loughs Agency which is also classified to the central government sector. An article explaining this decision can be read at www.ons.gov.uk/ons/rel/na-classification/national-accounts-sector-classification/sector-classification-guide---september-2011/classification-of-north---south-implemention-bodies.html ?The PSCG previously contained an entry for a body called the Medical Supply Agency, which was identified as a body sponsored by the Department of Health (DoH). After investigating, we have concluded that this entry actually referred to an agency of the Ministry of Defence (MoD) called the Medical Supplies Agency, which had been created in 1996, but was abolished in March 2005 when its functions were absorbed back into the MoD.EK*2This entry wrongly showed the sponsoring entity to be the Scottish Government, but the correct sponsor is the Northern Ireland Assembly North South Ministerial Council (NIA:NSMC). At the request of the Northern Ireland Assembly, the abbreviation for the NSMC used for all the Irish North-South bodies (see http://www.ons.gov.uk/ons/rel/na-classification/national-accounts-sector-classification/sector-classification-guide---september-2011/index.html) has been amended to NIA: NSMC.2Formerly incorrectly listed as the Family Proceedings Rule Committee. There has also been a change in the sponsoring department - formerly shown as sponsored by the Lord Chancellor's Department, it is an Advisory NDPBs of the Ministry of Justice.15 Animal Health was responsible for ensuring that farmed animals in Great Britain are healthy, disease-free and well looked after. In April 2011 it merged with the Veterinary Laboratories Association to form the Animal Health and Veterinary Laboratories Association. oIn November 2012, HM Treasury and the Bank of England announced changes to the cash management arrangements relating to the Bank of England Asset Purchase Facility. This results in large cash transfers from the Bank of England to HM Treasury during 2013 and from that point forward, and in the longer term, payments from HM Treasury to the Bank of England. The treatment of these flows is complex, and explained in more detail in an article on the ONS website, available at http://www.ons.gov.uk/ons/guide-method/classifications/na-classifications/classification-articles/changes-to-cash-management-arrangements/index.html In December 2012, the Economic Secretary to the Treasury announced that, due to administrative errors, certain customers of Northern Rock As< set Management (NRAM) classified as part of Central Government, had been wrongly charged interest, and were to be compensated. More information is contained in the UKAR press statement (see http://www.ukar.co.uk/media-centre/press-releases/2012/11-12-2012?page=1&nextprev=1). Under the Consumer Credit Act 2008, any letters and statements sent to customers had to comply with certain requirements, prescribed by the Act. If these were missing, then it would not be legal to charge interest. Affected customers are now entitled to redress, and this is being done either through one off compensatory payments, or for those customers who still have outstanding loan balances, NRAM are going to amend the amount of loan outstanding. Regardless of whether a customer has an outstanding loan or not, the compensation / redress being paid by NRAM will be recorded as a D.75 current transfer from Government to households, and for those customers who have outstanding loans, we will record a simultaneous F.4 reduction in the government loan asset / household loan liability.JUnder the Energy Act 2008 and the subsequent Feed-in Tariff (Specified Maximum Capacity and Functions) Order 2010, the UK Government introduced a regulatory regime to encourage the take up of small scale electricity generation from renewable sources - such as solar panels, wind turbines and hydro generation. Under the scheme, households or businesses that install qualifying equipment receive a payment from their electricity supplier under a "Generation Tariff" for every kilowatt/hour of energy they generate. This payment is received even if all the energy generated is consumed by the household or business (any energy generated and exported back to the grid is subject to a different payment, called the "Export Tariff"). This payment is therefore a compulsory, unrequited payment by the electricity supplier to the generator, which given its redistributive nature, ONS deems to be economically equivalent to a tax on the suppliers and a matching subsidy to the household or business. These flows are therefore imputed (or rerouted) through the Government's accounts, exactly as if Government was operating a more obvious tax and subsidy regime, in line with the guidance in ESA 95 paragraph 1.39 - see http://circa.europa.eu/irc/dsis/nfaccount/info/data/esa95/en/een00022.htm  BBC BroadcastCreated in 2001 as a limited company wholly owned by DfT to manage the majority of the remaining property, rights and liabilities of the British Railways Board. City Academies (en bloc)Citybus Ltd (s NITHC)#Community Health Councils (en bloc)Crown Courts (En bloc) Public Non Financial Corporation%Direct Labour Organisations (En bloc)$Equal Opportunities Commission (EOC)Free Schools (En bloc)3Further Education Corporations in England (En bloc)"Grant Maintained Schools (En bloc)>Health and Social Services Boards (Northern Ireland) (En bloc)@Health and Social Services Councils (Northern Ireland) (En bloc)'Health Authorities (England ) (En bloc)$Health Authorities (Wales) (En bloc)Pension Administrator: Foreign-controlled pension funds (S.12903); Pension Manager: Non-member country and international organisation non-resident of EU (S.22) Remploy Limited Soft Drinks Industry LevyThe Office for National Statistics (ONS) has undertaken a review of the classification status of Remploy Limited after its privatisation. Since its creation in 1945, Remploy Limited's mission has been to provide employment to disabled people. In 2013, the Government defined changes in Remploy Limited's original format which led to its privatisation in April 2015. Remploy was formerly classified to the  public non-financial corporation sector (S.11001) which was assessed against the internationally agreed rules in the European System of Accounts 2010 and the accompanying Manual on Government Deficit and Debt 2016. Following the review and with effect from April 2015, ONS has reclassified Remploy Limited to the  national private non-financial corporation sector (S.11002). Remploy LimitedDCentre for Agriculture and Biosciences International Pension Scheme The Centre for Agriculture and Biosciences International (CABI) Pension Scheme is a Defined Benefit Scheme which follows UK law. It is administered by a Board of Trustees with trustees nominated by both CABI and members of the Scheme. ONS assessed the CABI Pension Scheme against the internationally agreed rules in the European System of Accounts 2010 and the accompanying Manual on Government Deficit and Debt 2016. It was determined that that the CABI Pension Scheme is the pension administrator and belongs to the  foreign-controlled pension funds sector (S.12903). ONS also determined that the Pension Manager is CABI which belongs to the  non-member countries and international organisations non-resident in the European Union sector (S.22). MThe Soft Drinks Industry Levy (the levy) which was introduced on 6 April 2018, relates to the production and importation of soft drinks containing added sugar. The levy was established by the Finance Act 2017, and is charged on volumes according to the total sugar content. It is charged at a lower rate (18p per litre) for soft drinks with a total sugar content of 5 grams or more per 100 millilitres, and at a higher rate (24p per litre) for soft drinks with a total sugar content of at least 8 grams per 100 millilitres. The levy also applies to alcoholic drinks with an alcohol by volume of up to 1.2%. The levy will be paid by all producers and importers of soft drinks containing added sugar, and will be collected by Her Majesty s Revenue and Customs each financial quarter. The ONS assessed the treatment of the levy in the context of the internationally ag< reed rules laid out in the European System of Accounts 2010 and the accompanying Manual on Government Deficit and Debt. The assessment concluded this levy should be classified as a tax on products, except VAT and Import Taxes (D.214).4Tax on products, except VAT and Import Taxes (D.214)xFollowing passage of The Regulation of Registered Social Landlords (Wales) Act 2018, the Office for National Statistics (ONS) has completed an assessment of the housing associations in Wales. The review has been completed in the context of international rules laid out in the European System of Accounts 2010 and the accompanying Manual on Government Deficit and Debt 2016. ONS has concluded that registered social landlords in Wales are private, market producers and as such they will be reclassified to the private non-financial corporations (S.11002) sub-sector for the purpose of national accounts and other economic statistics.6The Convention of Scottish Local Authorities (CoSLA) represents local government in Scotland, and works with Scottish Councils to improve local services. ONS has concluded that public sector control of CoSLA exists as the majority of CoSLA s Convention are representatives of local government bodies. The assessment also concluded that CoSLA is not a market producer as the majority of its revenue (in the form of local authority subscription fees) is not economically significant. As such, CoSLA has been classified within the Local Government subsector (S.1313). 0Convention of Scottish Local Authorities (CoSLA)1Convention of Scottish Local Authorities (CoSLA) The Office for National Statistics (ONS) has undertaken a classification review of the Office of Communications (Ofcom) (Former ITC) Pension Plan, or  the plan . ONS assessed the plan against the internationally agreed rules in the European System of Accounts 2010 (ESA 2010) and the accompanying Manual on Government Deficit and Debt 2016. In doing so, ONS determined that the plan is a Defined Benefit Scheme which is administered by Ofcom Pension Trustees, a limited company. ONS also established that the majority of these trustees can be appointed by Ofcom, a body that is classified within the Central Government subsector (S.1311) of the ESA 2010 framework. Based on this information, ONS determined that Ofcom Pension Trustees is the Pension Administrator for the plan and that Ofcom Pension Trustees should be classified within the  public controlled pension funds subsector (S.12901). ONS also judged that Ofcom is the body that bears the ultimate responsibility for the pension liabilities of the plan and as such is the Pension Manager. :Office of Communications (Ofcom) (Former ITC) Pension PlanLOffice of Communications (Ofcom) (Former ITC) Pension Plan - Pension ManagerROffice of Communications (Ofcom) (Former ITC) Pension Plan - Pension AdministratorONS has carried out a classification assessment of London North Eastern Railway Ltd. (LNER), the operator of last resort of the InterCity East Coast franchise. The assessment concluded that public sector control of LNER exists as it is wholly owned by the Department for Transport, and assumed that LNER Ltd. will receive the bulk of its revenues from ticket sales. As such, LNER Ltd. has been classified as a Public Non-Financial Corporation (S.11001) with effect from 14 February 2018, the date it was brought out of dormancy by government.'London North Eastern Railway Ltd (LNER)Department of Transport#London North Eastern Railway (LNER)Established 1 April 2008. BPEX Ltd is a subsidiary company of the Agriculture and Horticulture Development Board, operating in the pig industry.Established 1 April 2008. DairyCo Ltd is a subsidiary company of the Agriculture and Horticulture Development Board, operating in the milk industry.Established 1 April 2008. Eblex Ltd is a subsidiary company of the Agriculture and Horticulture Development Board, operating in the beef and lamb industry.Established 1 April 2008. HGCA Ltd is a subsidiary company of the Agriculture and Horticulture Development Board, operating in the cereals and oilseeds industry.Established 1 April 2008. Horticultural Development Company Ltd is a subsidiary company of the Agriculture and Horticulture Development Board, operating in the horticulture industry.Established 1 April 2008. Potato Council Ltd is a subsidiary company of the Agriculture and Horticulture Development Board, operating in the potato industry.(London North Eastern Railway Ltd. (LNER)The Advisory Committee on Consumer Products and the Environment provided advice to the Government on policies to reduce the environmental impacts of products and services. On conclusion of its work, the Committee ceased to exist and published its final report in September 2005.-ONS has carried out a classification assessment of London North Eastern Railway Ltd. (LNER), the operator of last resort of the InterCity East Coast franchise. The assessment concluded that public sector control of LNER exists as it is wholly owned by the Department for Transport. It is expected that LNER will receive the bulk of its revenues from ticket sales, and has therefore been classified as a Public Non-Financial Corporation (S.11001). This classification is effective from 14 February 2018, the date it was brought out of dormancy by government..Registered Social Landlords (RSLs) in ScotlandAnimal and Plant Health AgencylAll Registered Social Landlords (RSLs) in Wales are classified as Former Public Non-financial Corporations. nAll Registered Social Landlords (RSLs) in Scotland are classified as Former Public Non-financial Corporations.=Foreign controlled non-financial corporation sector (S.11003)Since its creation Remploy Limited's mission has been to provide employment to disabled people. In 2013, the Government defined changes in Remploy Limited's original format which led to its privatisation in April 2015. Remploy Limited, formerly classified to the  public non-financial corporation sector (S.11001) was assessed against the internationally agreed rules in the European System of Accounts 2010 and the accompanying<  Manual on Government Deficit and Debt 2016. Following the review and with effect from 7 April 2015, ONS has reclassified Remploy Limited to the  foreign controlled non-financial corporation sub sector (S.11003). ONS has carried out a classification assessment of the Animal and Plant Health Agency (APHA), an Executive Agency of Defra with responsibility for the health of animals, plants and bees in the UK. APHA was formed following the merger of the Animal Health and Veterinary Laboratories Agency with parts of the Food and Environment Research Agency. The assessment concluded that public sector control of APHA exists, as Defra can appoint a majority of APHA s Board. The assessment further concluded that it is a non-market body as it receives the majority of its income from grants from government, and has therefore been classified to the Central Government sector (S.1311). This classification is effective from 1 October 2014, the date APHA was formed.!Shared Services Connected LimitedONS has reviewed the classification of Shared Services Connected Limited (SSCL), one of the shared service centres created by Her Majesty's Government to provide outsourced services to government departments. Following a change to its Articles of Association and Shareholders' agreement, ONS has determined that public sector control no longer exists. Therefore, SSCL has been reclassified as a foreign-controlled non-financial corporation.(Shared Services Connected Limited (SSCL)6Foreign-controlled non-financial corporation (S.11003)BBC Commercial Holdings Limited is the holding company for the British Broadcasting Corporation's (BBC) principal commercial subsidiary undertakings including BBC Worldwide Limited, BBC Global News Limited, and BBC Studios & Post Production Limited. The parent body of BBC Commercial Holdings Ltd is the BBC, which is classified in the Central Government subsector. BBC Commercial Holdings Limited is a public-controlled holding company and therefore, following the European System of Accounts 2010 ( ESA 2010) and accompanying 2014 Manual on Government and Deficit and Debt (MGDD) rules, is classified to the central government subsector, effective 18 June 2002.In July 2014, ONS announced that the Disclosure and Barring Service (DBS) would be classified as a Public Non-Financial Corporation (S.11001). This was based on the fact that the fees DBS charges for disclosure checks are in proportion to the services the organisation produces (rather than raising revenues to be passed to other areas of government). Following advice from Eurostat, the ONS has now completed a further analysis of the services DBS produces and has found that checks provided to government customers plus checks provided to certain customers free of charge (as a result of government policy) comprise a majority of the output produced by the DBS. Checks provided to government customers is a proxy for non-market output in the context of ESA 2010 20.27, while checks provided free of charge are secondary non-market output. As such, a majority of DBS activity is non-market production and DBS is therefore 'presumed' to be a non-market producer in accordance with the principles laid out in ESA 2010 20.27. As a result, the DBS is a government-controlled non-market body and is reclassified in the Central Government subsector (S.1311) from its inception in December 2012. Following passage of The Regulation of Social Housing (Influence of Local Authorities) (England) Regulations 2017, Office for National Statistics (ONS) has completed an assessment of the housing associations sector in England. The review has been completed in the context of international rules laid out in the European System of Accounts 2010 and the accompanying Manual on Government Deficit and Debt 2016. ONS has concluded that registered providers of social housing in England are private, market producers and as such they will be reclassified to the private non-financial corporations (S.11002) subsector for the purpose of national accounts and other economic statistics.The Historic Buildings and Monuments Commission for England (commonly known as "English Heritage") was first established in 1984 under the National Heritage Act 1983. The organisation operated under this name until late 2014 and was responsible for championing and protecting England's historic environment. On 24 November 2014, the Commission s responsibilities for the maintenance of the National Heritage Collection were transferred to the English Heritage Trust. ONS assessed the statistical classification of the English Heritage Trust in accordance with rules in the European System of Accounts 2010 (ESA 2010) and accompanying 2014 Manual on Government Deficit and Debt (MGDD 2014). The English Heritage Trust receives the majority of its funding through market output such as membership fees and admissions and therefore, it was judged to be a non-financial corporation. The English Heritage Trust was also judged to be subject to public sector control through the appointment of officers and regulation detailing the objects of the Trust. As a market producer subject to public sector control, the English Heritage Trust has been classified to the public non-financial corporations (S.11001) subsector.Following a review in October 2010, Passenger Transport Executives were reclassified from Public Non-Financial Corporations to the Local Government subsector from 1 April 1998kFollowing passage of the Housing (Amendment) (Scotland) Act 2018, the Office for National Statistics (ONS) has completed an assessment of the housing associations in Scotland. The review has been completed in the context of international rules laid out in the European System of Accounts 2010 and the accompanying Manual on Government Deficit and Debt 2016. ONS has concluded that registered social landlords in Scotland are private, market producers and as such they will be reclassified to the private non-financial corporations (S.11002) subsector< for the purpose of national accounts and other economic statistics.Following passage of The Regulation of Registered Social Landlords (Wales) Act 2018, the Office for National Statistics (ONS) has completed an assessment of the housing associations in Wales. The review has been completed in the context of international rules laid out in the European System of Accounts 2010 and the accompanying Manual on Government Deficit and Debt 2016.ONS has concluded that registered social landlords in Wales are private, market producers and as such they will be reclassified to the private non-financial corporations (S.11002) subsector for the purpose of national accounts and other economic statistics. This was effective from 13 June 2018._The Public Sector Classification Guide is a list of bodies that have been classified by the Office for National Statistics (ONS) as public sector bodies within the National Accounts. This includes bodies classified within the General Government sector, as either Central Government or Local Government bodies, as well as Public Non-Financial Corporations and Public Financial Corporations (divided into five subsectors). As there are frequent changes in the names and number of bodies within the public sector, as well as moves in and out, the guide also includes information on former public sector bodies..Former Public Institutional Sectors/Subsectors'Public Institutional Sectors/SubsectorsThe Animal and Plant Health Agency (APHA) ia an Executive Agency of the Department for Environment, Food and Rural Affairs (Defra) with responsibility for the health of animals, plants and bees in the UK. APHA was formed following the merger of the Animal Health and Veterinary Laboratories Agency with parts of the Food and Environment Research Agency. ONS has concluded that public sector control of APHA exists, as Defra can appoint a majority of APHA s Board. ONS further concluded that APHA is a non-market body, because it receives the majority of its income from grants from government. APHA has therefore been classified to the Central Government sub-sector (S.1311). This classification is effective from 1 October 2014, the date APHA was formed.Following passage of the Housing (Amendment) (Scotland) Act 2018 and The Regulation of Social Housing (Influence of Local Authorities) (Scotland) Regulations 2018, ONS has completed an assessment of the Registered Social Landlords (RSLs) in Scotland, which are often described as housing associations. ONS has concluded that the RSLs in Scotland are private sector market producers and as such they will be reclassified to the private non-financial corporations (S.11002) subsector for the purpose of national accounts and other economic statistics. This classification applies from 19 September 2018, the effective date of the legislation.ONS has reviewed the classification of Shared Services Connected Limited (SSCL), a joint venture between the Cabinet Office and Sopra Steria to provide outsourced services to government departments. Following a change to its Articles of Association and Shareholders' agreement, ONS has determined that public sector control no longer exists. Therefore as a body that is majority-owned by Sopra Steria, which is listed on the French stock exchange, SSCL has been reclassified as a foreign-controlled non-financial corporation (S.11003).Welsh Revenue AuthorityThe Welsh Revenue Authority (WRA), formed under the Tax Collection and Management (Wales) Act 2016, is responsible for the collection and management of two taxes devolved to Wales, the Land Transaction Tax and the Landfill Disposals Tax. ONS has assessed the classification status of WRA and has concluded that it is subject to public sector control as the majority of its members are appointed by the Welsh Government (WG). The assessment also concluded that WRA is not a market producer as the entirety of its funding comes in the form of a grant from WG. As such, WRA has been classified to the Central Government subsector (S.1311), effective from the date it became operational, 1 April 2018.Her Majesty's Land RegistryLocal Authority Trading Companies (LATCs) are bodies that are free to operate as commercial companies, but are wholly-owned and controlled by their parent Local Authority (LA) or Authorities. LAs were granted the ability to create LATCs through the Local Government Act 2003. EU procurement regulations usually require LAs to undertake a competitive tendering process before awarding work to a company. However, the Public Contracts Regulations 2015 provide an exception to this process. This is known as the Teckal exemption, and allows LAs to award LATCs work without the need for competitive tendering. The LATC qualifies for the Teckal exemption only if over 80% of its turnover is from non-tendered activities awarded to them by the LA. ONS has assessed the classification status of Teckal-exempted LATCs and has concluded that they are subject to public sector control as they are wholly-owned by their parent LA or Authorities. The assessment also concluded that Teckal-exempted LATCs are not market producers as they provide the majority of their services on a non-competitive basis to their parent LA. Therefore, Teckal-exempted LATCs have been classified en-bloc to the Local Government subsector (S.1313) with effect from 18 September 2003, the date the Local Government Act 2003 received Royal Assent. It was also determined that all LATCs that do not qualify for the Teckal exemption are to be considered to belong to the Local Government subsector due to their similarities with Teckal-exempted LATCs.;Local Authority Trading Companies (LATCs) - Teckal-exemptedLocal Government 01-Nov-1884 29-Jul-1862=Her Majesty s Land Registry (HMLR) was established in 1862 to register ownership of property and land in the UK. ONS last reviewed the classification of HMLR under the European System of Accounts (ESA) 1995 framework and has now reviewed the classification under ESA 2010. The classification assessment was initiated after it was identified that HMLR was classified as a public corporation (thus producing only market output) while possessing a Standard Industrial Classification within NACE O (which is for non-market bodies). ONS concluded that public sector control of HMLR exists for reasons including the fact that government appoints both the Chief Land Registrar and the Chair of the HMLR board, who are then responsible for HMLR board appointments. ONS further determined that the majority of HMLR s income is in the form of taxes or payme< nts for non-market output. Thus, HMLR has been reclassified to the Central Government subsector (S.1311) with effect from 29 July 1862, the date the Land Registry Act 1862 received Royal Assent and resulted in the establishment of HMLR. Companies House (CH) was established in 1844 to allow for the creation and registration corporations in the UK. ONS last reviewed the classification of CH under the European System of Accounts (ESA) 1995 framework and has now reviewed the classification under ESA 2010. The classification assessment was initiated after it was identified that CH was classified as a public corporation (thus producing only market output) while possessing a Standard Industrial Classification within NACE O (which is for non-market bodies). ONS concluded that public sector control of CH exists for reasons including the fact that government appoints the Chair of the board, who is then able to appoint a majority of board members. ONS further determined that the majority of CH s income is in the form of taxes or payments for non-market output. Thus, CH has been reclassified to the Central Government subsector (S.1311) with effect from 1 November 1844, the date the Joint Stock Companies Act 1844 received Royal Assent and resulted in the establishment of CH. Incorporated April 2007GNew bodies set up to by local authorities to manage their housing stockIncorporated April 2004Established December 2002Incorporated January 2007Established July 2003Formerly known as Carrick Housing until April 2010, Cornwall Housing is the ALMO that manages Council Houses on behalf on Cornwall Council.Dales and Valley Homes LtdIncorporated March 2006Incorporated February 2004East Kent Housing is an Arms Length Management Organisation (ALMO) that was created in April 2011 to take on the responsibility of the management of council housing for Dover, Canterbury, Shepway and Thanet Councils. Incorporated January 2005&Gateshead Metropolitan Borough CouncilIncorporated October 2003Incorporated April 2006Incorporated April 2009Incorporated October 2005Established June 2002(London Borough of Kensington and ChelseaNewark and Sherwood HomesIncorporated November 2004Incorporated December 2005Incorporated April 2005Incorporated January 2004Incorporated July 2007Shropshire Towns and Rural Housing is an Arms Length Management Organisation (ALMO) that took responsibility for the management of all 4,200 Shropshire Council owned homes in the Oswestry and Bridgnorth areas in April 2013. Solihull Community Housing LtdSolihull Council+South Tyneside Metropolitan Borough CouncilSt Leger Homes of Doncaster LtdIncorporated September 2005Incorporated May 2007Incorporated May 2005Newcastle City CouncilIncorporated March 2004 01-Nov-1844#Companies House Registration IncomeOther tax on production (D.29)OCompanies House (CH) was established in 1844 to allow for the creation and registration of corporations in the UK. ONS last reviewed the classification of CH under the European System of Accounts (ESA) 1995 framework and has now reviewed the classification under ESA 2010. The classification assessment was initiated after it was identified that CH was classified as a public corporation (thus producing only market output) while possessing a Standard Industrial Classification within NACE O (which is for non-market bodies). In carrying out this assessment, it was necessary to review the income CH receives from registration, which makes up a majority of their revenue. ONS concluded that the income CH receives from company registration and subsequent confirmation statements is compulsory, as CH has an artificial monopoly, created by law, over the registration of limited companies/partnerships. ONS has also determined that the income is unrequited for reasons including the fact that all registered companies pay the same amount for confirmation statements, regardless of how many registration changes are made subsequently. Thus, registration income has been classified as D.29 (other taxes on production), with effect from 1 November 1844, the date the Joint Stock Companies Act 1844 received Royal Assent and resulted in the establishment of CH. "HMLR Registration of title income =Other tax on production (D.29) and Other current taxes (D.59)wHer Majesty s Land Registry (HMLR) was established in 1862 to register ownership of property and land in the UK. ONS last reviewed the classification of HMLR under the European System of Accounts (ESA) 1995 framework and has now reviewed the classification under ESA 2010. The classification assessment was initiated after it was identified that HMLR was classified as a public corporation (thus producing market output) while possessing a Standard Industrial Classification within NACE O (which is for non-market bodies). In carrying out this assessment, it was necessary to review the income HMLR receives from registration of title, which makes up a majority of their revenue. ONS concluded that the income HMLR receives from registration of title is compulsory, as HMLR has an artificial monopoly, created by law, over the registration of title. ONS has also determined that the income is unrequited for reasons including the fact that the calculation of the payment due to HMLR is based on the value of property registered and is not linked directly to the work carried out by HMLR. Thus, registration of title income has been classified as D.29 (other taxes on production) for payments made by corporations and D.59 (other current taxes) for payments made by households, with effect from 1 December 1990, the date the whole of England and Wales has been subject to compulsory regist< ration. Land Transaction TaxjThe Land Transaction Tax (LTT), established on 1 April 2018 through the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, replaces the stamp duty land tax in Wales. LTT is collected by the Welsh Revenue Authority and is paid by purchasers of freehold or leasehold property and varies according to the purchase price of the property and whether it is a residential or non-residential property. ONS has assessed the classification status of LTT and has concluded that as it is a compulsory, unrequited charge, it should be classified as a Tax on products, except VAT and Import Taxes (D.214).Landfill Disposals TaxThe Landfill Disposals Tax (LDT), established on 1 April 2018 by the Landfill Disposals Tax (Wales) Act 2017 replaces the landfill tax in Wales. LDT is collected by the Welsh Revenue Authority and is paid by landfill site operators based on the weight and type of material disposed. ONS has assessed the classification status of LDT and has concluded that as it is a compulsory, unrequited charge, it should be classified as a Tax on products, except VAT and Import Taxes (D.214). Gov Facility Services Ltd.Police ICT Company NHS England%Department for Health and Social CareNHS England was formerly called the NHS Commissioning Board and this is still its legal trading name. However, the Secretary of State for Health approved a name change, noting the new name is less technical and more easily identifiable by the public. ONS has assessed the classification status of NHS England and has concluded that it is subject to public sector control as the government appoints the majority of its board members. The assessment also concluded that NHS England is a non-market producer as it provides services on a non-competitive basis and nearly all its income comes from government grant in aid. As such, NHS England has therefore been classified to the Central Government subsector (S.1311) with effect from 1 April 2013, the date of the name change.!The Police ICT Company (PICTC) was established by the Police and Crime Commissioners of England and Wales (PCCs) in 2015, to support the police service in improving its Information and Communications Technology. ONS has assessed the classification status of PICTC and has concluded that it is subject to public sector control as it was set up by PCCs (who have been classified within the Local Government subsector), and Local Government appointees make up the majority of PICTC s Members and Directors. The assessment also concluded that PICTC is not a market producer as its revenue is in the form of membership subscriptions and Central Government grants. As such, PICTC has been classified to the Local Government subsector (S.1313) with effect from 25 March 2015, the date it was incorporated.EGov Facility Services Limited (GFS Ltd.) is a new facilities management company, created by the Secretary of State for Justice, to take over delivery of facilities management services in 52 English prisons, following Carillion going into liquidation. ONS has assessed the classification status of GFS Ltd. and has concluded that it is subject to public sector control as the Secretary of State for Justice has 75% of the shares and voting rights in the company. The assessment has also concluded that while full information on the company s accounts were not available, it is likely to be a non-market body as the government has awarded the work to GFS Ltd. without competition. As such, GFS Ltd. has been classified to the Central Government subsector (S.1311) with effect from 13 November 2017, the day the company was incorporated. CGov Facility Services Limited (GFS Ltd.) is a new facilities management company, created by the Secretary of State for Justice, to take over delivery of facilities management services in 52 English prisons, following Carillion going into liquidation. ONS has assessed the classification status of GFS Ltd. and has concluded that it is subject to public sector control as the Secretary of State for Justice has 75% of the shares and voting rights in the company. The assessment has also concluded that while full information on the company s accounts were not available, it is likely to be a non-market body as the government has awarded the work to GFS Ltd. without competition. As such, GFS Ltd. has been classified to the Central Government subsector (S.1311) with effect from 13 November 2017, the day the company was incorporated. NHS England was formerly called the NHS Commissioning Board and this is still its legal trading name. However, the Secretary of State for Health approved a name change, noting the new name is less technical and more easily identifiable by the public. ONS has assessed the classification status of NHS England and has concluded that it is subject to public sector control as the government appoints the majority of its board members. The assessment also concluded that NHS England is a non-market producer as it provides services on a non-competitive basis and nearly all its income comes from government grant in aid. As such, NHS England has therefore been classified to the Central Government subsector (S.1311) with effect from 1 April 2013, the date of the name change.Gov Facility Services Ltd The Police ICT Company (PICTC) was established by the Police and Crime Commissioners of England and Wales (PCCs) in 2015, to support the police service in improving its Information and Communications Technology. ONS has assessed the classification status of PICTC and has concluded that it is subject to public sector control as it was set up by PCCs (who have been classified within the Local Government subsector),<  and Local Government appointees make up the majority of PICTC s Members and Directors. The assessment also concluded that PICTC is not a market producer as its revenue is in the form of membership subscriptions and Central Government grants. As such, PICTC has been classified to the Local Government subsector (S.1313) with effect from 25 March 2015, the date it was incorporated. Created by the Health and Social Care Act 2012, the NHS Commissioning Board was established on 1 October 2012, and took over the functions of the NHS Commissioning Board Special Health Authority which had been established to prepare for the bodies existence. Please note: The NHS Commissioning Board is the legal trading name, but as of 1 April 2013, the name changed to NHS England.|Please note: The NHS Commissioning Board is the legal trading name, but as of 1 April 2013, the name changed to NHS England.vThe NHS Commissioning Board was established under the Health and Social Care Act 2012, and came into existence on 1 October 2012. It took over the responsibilities of a Special Health Authority with the same name, which had previously been established to prepare the way for the Board. Its role will be over sea the Clinical Commissioning Groups also created by the Act, and will assume its full role in April 2013. It is a public sector, non-market body overseeing the National Health Service in England. Please note: The NHS Commissioning Board is the legal trading name, but as of 1 April 2013, the name changed to NHS England.The Offshore Renewable Energy Catapult Centre (ORE) aims to bring together government, research institutions, academia, and business, to transform research and innovation into commercial success in the field of offshore renewable energy. ONS has assessed the classification status of ORE and has concluded that it is subject to public sector control as all of its members are public sector appointees. The assessment also concluded that ORE is a non-market producer as the majority of its revenue comes from a grant from the government. As such, ORE has been classified to the Central Government subsector (S.1311) with effect from 31 March 2014, the date ORE adopted its current name and took its current form. )Offshore Renewable Energy Catapult CentreNorthern Rock Pension Scheme-Northern Rock Asset Management Pension SchemeNorthern Rock Asset Management Pension Scheme (NRAMPS), which was formerly known as the Northern Rock Pension Scheme, is the pension scheme for former employees of Northern Rock plc (company number 3273685). ONS has assessed the classification status of NRAMPS and has concluded that it is a Defined Benefit pension scheme. The assessment also concluded that it was administered by trustees, the majority of whom were appointed by public sector bodies as follows: " 1 January 2010 to 29 April 2016  Northern Rock (Asset Management) plc (S.1311) " 30 April 2016 to present day  NRAM Pensions Ltd, a corporate trustee established for the Northern Rock Asset Management Pension Scheme (S.12901) As such, the Pension Administrator has been classified to the Public pension fund subsector (S.12901) from 1 January 2010 to the present day. Finally, the assessment concluded that the bodies that bore ultimate responsibility for the pension liabilities of NRAMPS, and as such being the Pension Manager, were as follows: " 1 January 2010 to 29 April 2016  Northern Rock (Asset Management) plc (S.1311) " 30 April 2016 to 17 July 2016  NRAM (No.1) Ltd (S.1311) " 18 July 2016 to the present day - NRAM Ltd. (S.1311) #Northern Rock (2010) Pension SchemeNRAM (No. 1) Ltd. NRAM Ltd.Scottish Fiscal CommissionONS has assessed the classification status of the Scottish Fiscal Commission (SFC) and has concluded that it is subject to public sector control, as the Scottish Government (SG) can appoint all SFC members and board members. The assessment also concluded that SFC is a non-market producer as it receives the majority of its revenue from an SG grant. As such, SFC has been classified to the Central Government subsector (S.1311) with effect from 14 April 2016, the date the Scottish Fiscal Commission Act received Royal Assent. ZLisburn Primary Community Care Centre Northern Ireland 3PD (third party developer) projectNorthern Ireland ExecutiveNorthern Rock Pension Scheme (NRPS) is the pension scheme for former employees of Northern Rock plc (company number 3273685). ONS has assessed the classification status of NRPS and has concluded that it is a Defined Benefit pension scheme. The assessment also concluded that it was administered by trustees, the majority of whom were appointed by Northern Rock plc, which was in the Public Other Financial Intermediaries subsector (S.12501). As such, the Pension Administrator has been classified to the Public pension funds subsector (S.12901). Finally, the assessment concluded that Northern Rock plc was the body that bore ultimate responsibility for the pension liabilities of the plan, and as such is the Pension Manager. These classifications are effective between 22 February 2008 (the date Northern Rock plc came under public sector control) and 31 December 2009 (the date NRPS was renamed to Northern Rock Asset Management Pension Scheme). Northern Rock (2010) Pension Scheme (the scheme) is the pension scheme for former employees of Northern Rock plc (company number 06952311). ONS has assessed the classification status of the scheme and has concluded that it is a Defined Benefit pension scheme. The assessment also concluded that it was administered by trustees, the majority of whom were appointed by Northern Rock plc which was in the Public Other Monetary Financial Institutions subsector (S.12201). As such, the Pension Administrator has been classified to the Public pension funds subsector (S.12901). Finally, the assessment concluded that Northern Rock plc was the body that bore ultimate responsibility for the pension liabilities of the plan, and as such is the Pension Manager. These classifications are effective between 1 January 2010 (the date the scheme was created) and 1 January 2012 (the date Northern Rock plc was sold to the private sector Virgin Money). vThe ONS has completed an assessment of the Lisburn Primary Community Care Centre NI 3PD (third part developer) project. The project will include the construction of healthcare facilities under a Public Private Partnership (PPP), set up through the Northern Ireland Transforming Your Care Programme, and will be built on the Lagan Valley Hospital site owned by Sou< th Eastern Health and Social Care Trust (the Trust). Following assessment, ONS reached the following conclusions: " the private sector development consortium is comprised of three private sector partners. The SPVs for this project are private sector-controlled institutional units and include GPG O Hare (Lisburn) Holdings Ltd, which is the project's main shareholder; GPG O Hare (Lisburn) Ltd which designs, builds, finances and maintains the assets in the 3PD project; and Lisburn Pharma Ltd which is a separate commercial SPV, established to manage the lease agreement between the Trust and two of the private sector partners. " The contract issued under this 3PD project model should be considered as a PPP in accordance with the definitions in ESA 2010 paragraphs 15.41 and 20.276-20.290, and also in MGDD 2016 Part VI.4. " The assets linked to this arrangement should be recorded on the private sector partner's balance sheet. This is because almost all of the risk and rewards in this PPP arrangement rest with the private partner (the government does not provide any finance, does not act as a guarantor, has no shareholding, and cannot appoint any Directors to the SPVs). This classification is effective from 18 October 2018, the date the contract for the project was signed. There have been several structural and name changes relating to Northern Rock, to ensure all are included in the Public Sector Classification Guide, ONS has concluded, NRAM (No. 1) Ltd., which was formerly known as NRAM Asset Management plc, was classified to the Central Government subsector (S.1311) between 30 April 2016 and 17 July 2016, as it was wholly-owned and controlled by HM Treasury.Northern Rock Asset Management Pension Scheme (NRAMPS), which was formerly known as the Northern Rock Pension Scheme, is the pension scheme for former employees of Northern Rock plc (company number 3273685). ONS has assessed the classification status of NRAMPS and has concluded that it is a Defined Benefit pension scheme. The assessment also concluded that it was administered by trustees, the majority of whom were appointed by public sector bodies as follows: " 1 January 2010 to 29 April 2016  Northern Rock (Asset Management) plc (S.1311) " 30 April 2016 to present day  NRAM Pensions Ltd, a corporate trustee established for the Northern Rock Asset Management Pension Scheme (S.12901) As such, the Pension Administrator has been classified to the Public pension funds subsector (S.12901) from 1 January 2010 to the present day. Finally, the assessment concluded that the bodies that bore ultimate responsibility for the pension liabilities of NRAMPS, and as such being the Pension Manager, were as follows: " 1 January 2010 to 29 April 2016  Northern Rock (Asset Management) plc (S.1311) " 30 April 2016 to 17 July 2016  NRAM (No.1) Ltd (S.1311) " 18 July 2016 to the present day - NRAM Ltd. (S.1311) pThere have been several structural and name changes relating to Northern Rock, to ensure all are included in the Public Sector Classification Guide, ONS concluded NRAM Ltd., formerly NRAM (No. 1) Ltd. and NRAM Asset Management plc, has been classified to the Central Government subsector (S.1311) from 18 July 2016, as it is wholly-owned and controlled by HM Treasury.rAire Valley Homes Leeds (AVHAL) was wholly-owned by Leeds City Council and operated as an Arm's Length Management Organisation to manage, maintain and improve the Council's housing stock. In June 2013, Leeds City Council's Executive Board took the decision to transfer the functions of AVHL within direct Council management and the company was dissolved on 19 July 2016.Ascham Homes Ltd was controlled by Waltham Forest Council to provide housing and maintenance service to the Council's residents and leaseholders. On 23 June 2015 the services transferred back to the Council and the company was dissolved on 3 October 2017.^East North East Homes Leeds (ENEHL) was wholly-owned by Leeds City Council and operated as an Arm's Length Management Organisation to manage, maintain and improve the Council's housing stock. On 19 June 2013, Leeds City Council's Executive Board took the decision to terminate its contract with ENEHL and the company was dissolved on 6 December 2016.Enfield Homes Ltd (EHL) was an Arm's Length Management Organisation set up by Enfield Council to manage housing stock on their behalf. On 1 April 2015 the services transferred back to the Council and EHL was dissolved on 15 November 2016.Lambeth Living Ltd (LLL) was an Arm's Length Management Organisation set up to manage tenanted and leasehold properties on behalf of Lambeth Council. On 27 June 2015 the services were reintegrated back into the Council and LLL was dissolved on 16 August 2016.United Residents Housing Ltd was an Arm's Length Management Organisation which provided monitoring and support services to four resident-managed estates on behalf of Lambeth Council. It was dissolved on 10 May 2016.4Welwyn Hatfield Community Housing trust Ltd was wholly-owned by Welwyn Hatfield Borough Council and operated as an Arm's Length Management Organisation to manage the Council's housing stock. It was decided to reintegrate the company into the Council's existing structures and was dissolved on 14 August 2018. West North West Homes Leeds (WNWHL) was an Arm's Length Management Organisation owned by Leeds City Council to manage housing stock on behalf of the Council. On 1 October 2013 the services were transferred back to the Council and WNWHL was dissolved on 6 December 2016.Genomics England Ltd"Department of Health & Social CareGenomics England Ltd is a company owned by the Department of Health & Social< Care. Its aim is to deliver the 100,000 Genomes Project. ONS has assessed the classification status of Genomics England Ltd and has concluded that it is subject to public sector control as the Secretary of State for Health & Social Care is the only shareholder. The assessment also concluded that Genomics England Ltd is a non-market producer as the majority of its income comes from non-competitive grants from the National Institute for Health Research (part of the NHS) and NHS England. As such, Genomics England Ltd has been classified to the Central Government subsector (S.1311) with effect from 17th April 2013, the date the body was created. DHSCOil and Gas AuthorityThe Oil and Gas Authority (OGA) aims to regulate, influence and promote the UK oil and gas industry to maximise the economic recovery of the UK s oil and gas resources. ONS has assessed the classification status of OGA and has concluded that it is subject to public sector control as the Secretary of State for the Department for Business, Energy and Industrial Strategy is the sole shareholder. The assessment also concluded that the Oil and Gas Authority is a non-market producer as it is primarily funded by an industry levy mandated by the Infrastructure Act 2015. As such, OGA has been classified to the Central Government subsector (S.1311) with effect from 1 July 2015, the date it was incorporated. Education Workforce CouncilGThe Education Workforce Council (EWC) is a regulatory body for the education workforce in Wales, which has replaced the General Teaching Council for Wales. ONS has assessed the classification status of EWC and has concluded that it is subject to public sector control as of the fourteen EWC council members; seven are appointed by Welsh Ministers from nominees of organisations set out in Schedule 2 of the Education Workforce Council (Membership and Appointment) (Wales) Regulations 2014; and seven members are appointed directly by Welsh Ministers. The assessment also concluded that EWC is a non-market body as the majority of its funding comes from a non-competitive grant from Welsh Government. As such, EWC has been classified to the Central Government subsector (S.1311) with effect from 1 April 2015, the date the body was formed. The General Teaching Council for Wales (GTCW) was a regulatory body for the education workforce in Wales. It has now been disbanded and its functions will be undertaken by the Education Workforce Council with effect from 1 April 2015. Visa ChargesVOther tax on production (D.29), Other current taxes (D.59) and non-market fees (P.131)Immigration Health Surcharge/Households actual social contributions (D.613)The General Teaching Council for Wales was a regulatory body for the education workforce in Wales. It has now been disbanded and its functions have been undertaken by the Education Workforce Council from 1 April 2015. |ONS has assessed the classification status of the Immigration Health Surcharge, the charge payable by all non-European Economic Area nationals who apply for visas lasting more than six months. The surcharge payment entitles applicants to receive NHS care in the same way as permanent UK residents. ONS concluded that it should be classified as a social contribution (D.61), specifically households actual social contributions (D.613), as it is a contribution made to a social insurance scheme to make provision for social benefits to be paid. This classification is effective from 6 April 2015, the day the surcharge was introduced. MThe Education Workforce Council (EWC) is a regulatory body for the education workforce in Wales, which has replaced the General Teaching Council for Wales. ONS has assessed the classification status of EWC and has concluded that it is subject to public sector control as of the fourteen EWC council members; seven are appointed by Welsh Ministers from nominees of organisations set out in Schedule 2 of the Education Workforce Council (Membership and Appointment) (Wales) Regulations 2014; and seven members are appointed directly by Welsh Ministers. The assessment also concluded that EWC is a non-market body as the majority of its funding comes from a non-competitive grant from the Welsh Government. As such, EWC has been classified to the Central Government subsector (S.1311) with effect from 1 April 2015, the date the body was formed.The Oil and Gas Authority (OGA) aims to regulate, influence and promote the UK oil and gas industry to maximise the economic recovery of the UK s oil and gas resources. ONS has assessed the classification status of OGA and has concluded that it is subject to public sector control as the Secretary of State for the Department for Business, Energy and Industrial Strategy is the sole shareholder. The assessment also concluded that the Oil and Gas Authority is a non-market producer as it is primarily funded by an industry levy mandated by the Infrastructure Act 2015. As such, OGA has been classified to the Central Government subsector (S.1311) with effect from 1 July 2015, the date it was incorporated. s ONS has assessed the classification status of visa and citizenship charges that are collected by the Home Office and has grouped and classified them as follows. Charges for visas (including British citizenship) and points-based system (PBS) applications made both within and outside the UK were considered together. ONS determined that the charges are compulsory as once an applicant has chosen to apply for a visa or citizenship, it can only be granted by the Home Office. ONS further determined that although some work is carried out by the Home Office in the form of verification checks to assess the applications, cost recovery across all visas was set at 192% in 2016/17, which is above the cost of delivery. ONS concluded that these charges are unrequited as the surplus from the charges funds wider immigration system costs (including some immigration enforcement and border force costs), and cross-subsidises visas that possess prices set below the cost of delivery, in line with the 2014 Immigration< Act. As these charges are compulsory and unrequited ONS concluded that they should be classified as other current taxes (D.59). PBS sponsorship application charges relate to certain PBS applications which require a student or employee to be sponsored by an education provider or employer. The sponsor obtains a licence from the Home Office which is allocated to the applicant they intend to sponsor. ONS determined that the charge is compulsory as once a sponsor has decided to apply for a licence, it can only be granted by the Home Office. ONS further determined that although some work is carried out by the Home Office in the form of verification checks to assess the applications, cost recovery across all visas was set at 192% in 2016/17, which is above the cost of delivery. ONS concluded that these charges are unrequited as the surplus from the charges funds wider immigration system costs (including some immigration enforcement and border force costs), and cross-subsidises visas that possess prices set below the cost of delivery, in line with the 2014 Immigration Act. As these charges are compulsory, unrequited and paid by businesses as part of their overall production costs, ONS concluded that they should be classified as other taxes on production (D.29). Optional premium service charges made within and outside the UK (which enable the outcome of the visa application to be known within a short time) and discretionary service charges at the border (which offer faster, more convenient entry) were considered together. The classification assessment concluded that these charges should be classified as non-market fees for sales of service (P.131) as purchasing these services is not required in order to obtain a visa or to gain entry at the border, making them non-compulsory. These classifications are effective from 2 April 2007, the day the Home Office introduced their current visa model. Transport for WalesTransport for Wales (TfW) is a body tasked with providing support and expertise to the Welsh Government (WG) on transport projects in Wales. ONS has assessed the classification status of TfW and has concluded that it is subject to public sector control for reasons including WG being the sole member of TfW, and the Welsh Cabinet Secretary for Economy and Transport setting the policy framework for TfW. The assessment also concluded that TfW is a non-market producer as it is primarily funded by a non-competitive grant from WG. As such, TfW has been classified to the Central Government subsector (S.1311) with effect from 6 March 2015, the date it was incorporated. =5. Northern Ireland Public Appointments Annual Report 2016-17OBank of England Pension Scheme (also known as the Bank of England Pension Fund)Public Pension Fund (S.12901) Public Pension Fund (S.12901) Public Pension Fund;Office of Communications (Ofcom) (Former ITC) Pension Plan tThe Bank of England pension scheme is a defined benefit scheme which provides benefits for employees of the Bank of England. ONS has assessed the classification status of the scheme and has concluded that Bank of England Pension Fund Trustees Ltd. is the scheme's Pension Administrator, as it was created with the sole purpose of acting as the trustee for the scheme. As a majority of the trustees are appointed by the Bank of England (which is classified as a public financial corporation (S.121)), this has led to the trustees being classified within the Public Pension Funds subsector (S.12901) with effect from 29 October 1999, the date Bank of England Pension Fund Trustees Ltd. was incorporated. ONS has also determined that the Pension Manager is the Bank of England as it bears responsibility for the Scheme's policy and strategy, and ultimate responsibility for the scheme.rThe Bank of England pension scheme is a defined benefit scheme which provides benefits for employees of the Bank of England. ONS has assessed the classification status of the scheme and has concluded that Bank of England Pension Fund Trustees Ltd. is the scheme's Pension Administrator, as it was created with the sole purpose of acting as the trustee for the scheme. As a majority of the trustees are appointed by the Bank of England (which is classified as a public financial corporation (S.121)), this has led to the trustees being classified within the Public Pension Funds subsector (S.12901) with effect from 29 October 1999, the date Bank of England Pension Fund Trustees Ltd. was incorporated. ONS has also determined that the Pension Manager is the Bank of England as it bears responsibility for the Scheme's policy and strategy, and ultimate responsibility for the scheme.NTransport for the North (TFTN) is a Sub-National Transport Body, which aims to add strategic value to funding and strategy decisions relating to transport in the North of England. ONS has assessed the classification status of TFTN and has concluded that it is subject to public sector control for reasons including that its voting membership consists solely of elected members from local authorities. The assessment also concluded that TFTN is a non-market body, as it is primarily funded by non-competitive government grants. As such, and as TFTN s competence extends only to a local part of the economic territory, TFTN has been classified to the Local Government subsector (S.1313). This classification applies with effect from 1 April 2018, the date the Sub-National Transport Body (Transport for the North) Regulations 2018 came into force. Transport for the North NHS DigitalSouth Tees Site Company Ltd. (STSC) exists to ensure the safe, secure, and cost-effective management of the former Sahaviriya Steel Industries (SSI) steelworks site in the South Tees area. ONS has assessed the classification status of STSC and has concluded that it is subject to public sector control for reasons including that the Secretary of State for Business, Energy, and Industrial Strategy is the sole shareholder. The assessment also concluded that STSC is a non-market body as it is primarily funded by a non-competitive grant from the Department for Business, Energy and Industrial Strategy. As such, STSC has been classified to the Central Government subsector (S.1311). This classification applies with effect from 2 October 2016, the date the body was incorporated. )The UK Sports Council (UK Sport) is the body responsible for investing in the growth of Olympic and Paralympic sport in the UK. ONS has assessed the classification status of UK Sport and has concluded that it is subject to public sector control for reasons including that the Secretary of State for Digital, Culture, Media and Sport has the right to appoint all board members. The assessment also concluded that UK Sport is a non-market body as it receives all its funding from the National Lottery Community Fud (Big Lottery Fund) together with grant-in-aid from the Department for Digital, Culture, Media and Sport. As such, UK Sport has been classified to the Central Government subsector (S.1311). This classification applies with effect from 1 January 1997, the date the body became fully operational. UK Sports CouncilYorkshire 2019 Ltd. is the body responsible for delivering the Union Cycliste Internationale (UCI) 2019 Road World Championships event in Yorkshire. ONS has assessed the classificatio< n status of Yorkshire 2019 Ltd. and has concluded that it is subject to public sector control for reasons including that the it is a wholly-owned subsidiary of UK Sport, which is classified in the Central Government subsector (S.1311). The assessment also concluded that UK Sport is a non-market body as it receives all its funding from a non-competitive grant from UK Sport. As such, Yorkshire 2019 Ltd. has been classified to the Central Government subsector (S.1311). This classification applies with effect from 24 November 2016, the date the body was created. South Tees Site Company Ltd.South Tees Site Company Ltd. South Tees Site Company Ltd. (STSC) exists to ensure the safe, secure, and cost-effective management of the former Sahaviriya Steel Industries (SSI) steelworks site in the South Tees area. ONS has assessed the classification status of STSC and has concluded that it is subject to public sector control for reasons including that the Secretary of State for Business, Energy, and Industrial Strategy is the sole shareholder. The assessment also concluded that STSC is a non-market body as it is primarily funded by a non-competitive grant from the Department for Business, Energy and Industrial Strategy. As such, STSC has been classified to the Central Government subsector (S.1311). This classification applies with effect from 2 October 2016, the date the body was incorporated.%Department of Health and Social Care 8Department for Business, Energy and Industrial Strategy UK Sports Council (UK Sport)'The UK Sports Council (UK Sport) is the body responsible for investing in the growth of Olympic and Paralympic sport in the UK. ONS has assessed the classification status of UK Sport and has concluded that it is subject to public sector control for reasons including that the Secretary of State for Digital, Culture, Media and Sport has the right to appoint all board members. The assessment also concluded that UK Sport is a non-market body as it receives all its funding from the National Lottery Community Fud (Big Lottery Fund) together with grant-in-aid from the Department for Digital, Culture, Media and Sport. As such, UK Sport has been classified to the Central Government subsector (S.1311). This classification applies with effect from 1 January 1997, the date the body became fully operational. Yorkshire 2019 Ltd.Yorkshire 2019 Ltd. is the body responsible for delivering the Union Cycliste Internationale (UCI) 2019 Road World Championships event in Yorkshire. ONS has assessed the classification status of Yorkshire 2019 Ltd. and has concluded that it is subject to public sector control for reasons including that the it is a wholly-owned subsidiary of UK Sport, which is classified in the Central Government subsector (S.1311). The assessment also concluded that UK Sport is a non-market body as it receives all its funding from a non-competitive grant from UK Sport. As such, Yorkshire 2019 Ltd. has been classified to the Central Government subsector (S.1311). This classification applies with effect from 24 November 2016, the date the body was created. *Health and Social Care Information Centre Please note: The Health and Social Care Information Centre is the legal trading name, but as of 1 August 2016, the name changed to NHS Digital.ZNHS Digital is the trading name for the Health and Social Care Information Centre (HSCIC) and is the national provider of information, data and IT systems for commissioners, analysts and clinicians in health and social care in England. ONS has assessed the classification status of NHS Digital and has concluded that it is subject to public sector control for reasons including that a majority of its board members are appoint by the Secretary of State for Health and Social Care. The assessment also concluded that NHS Digital is a non-market body as it is primarily funded by a non-competitive grant from the Department of Health and Social Care. As such, NHS Digital has been classified to the Central Government subsector (S.1311). This classification applies with effect from 1 August 2016, the date that the trading entity NHS Digital was established. UNHS Digital is the trading name for the Health and Social Care Information Centre (HSCIC) and is the national provider of information, data and IT systems for commissioners, analysts and clinicians in health and social care in England. ONS has assessed the classification status of NHS Digital and has concluded that it is subject to public sector control for reasons including that a majority of its board members are appoint by the Secretary       !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstvwxyz{|}~of State for Health and Social Care. The assessment also concluded that NHS Digital is a non-market body as it is primarily funded by a non-competitive grant from the Department of Health and Social Care. As such, NHS Digital has been classified to the Central Government subsector (S.1311). This classification applies with effect from 1 August 2016, the date the trading entity NHS Digital was established. 0Department for Digital, Culture, Media and SportCombined Authorities in EnglandCombined Authorities (CAs) are the bodies formed by two or more local authorities wishing to work more closely together to make collective decisions on key policy areas such as economic development, transport, skills, health and social care. ONS has assessed the classification status of CAs and has concluded that they are subject to public sector control as their corporate policy is determined by government and the majority of their members must be councillors appointed by the councils representing the respective local authorities. The assessment also concluded that as all CAs are funded almost entirely by non-competitive grants from government, they are not market producers. As all CAs are formed under the Local Democracy, Economic Development and Construction Act 2009 (the 2009 Act), they have been classified en-bloc to the Local Government subsector (S.1313) with effect from 12 November 2009, the date the 2009 Act received Royal Assent.Community Justice ScotlandCommunity Justice Scotland (CJS) is the body responsible for promoting world-leading standards of community justice across Scotland and advises Ministers and local government leaders on strengthening how public services and other partners can work together to prevent and reduce offending. ONS has assessed the classification status of CJS and has concluded that it is subject to public sector control as the chair and all members of the CJS board are appointed by Scottish Ministers. The assessment also concluded that CJS is a non-market body, as it is funded entirely by the Scottish Government through grant-in-aid. As such, CJS has been classified to the Central Government subsector (S.1311) with effect from 1 April 2017, the date CJS assumed its full functions. Office for Legal Complaints Levy The Office for Legal Complaints (the OLC) levy is the payment charged by the OLC on the legal profession to raise an amount to cover expenditure by the Legal Services Board, the OLC and the Lord Chancellor when fulfilling their complaint-handling functions. ONS has assessed the classification status of the OLC levy and has concluded that it is compulsory as it must be paid to the Legal Services Board for payers to be allowed to carry out the activities specified in the Legal Services Act 2007. The assessment also concluded that the levy is unrequited as the main beneficiary of the payment is wider society, rather than the payer, and the payment is not proportionate to any regulatory services being provided. Indeed, the OLC were observed not to closely meet the statistical definition of a regulatory body. As the levy is compulsory and unrequited ONS has concluded that it should be classified as other taxes on production (D.29) with effect from 30 October 2007, the date the Legal Services Act 2007 received Royal Assent.3Includes unconsolidated subsidiaries and associates!Nuclear Liabilities Fund Limited Nuclear Liabilities Fund LimitedPlease note: The change of name from Nuclear Liabilities Fund Trust Company to Nuclear Liabilities Fund Limited and the inclusion of unconsolidated s< ubsidiaries and associates.6Department of Business, Energy and Industrial StrategyeCentral Government subsector (S.1311), listed under the heading CG Funds, Accounts, Courts and Posts !Ebbsfleet Development Corporation"Located Property Limited (LocatED)Office for StudentsSocial Care WalesThe functions of the Higher Education Funding Council for England (HEFCE) have been taken over by the Office for Students and UK Research and Innovation. HEFCE closed on 1 April 2018, therefore it is now listed as former Central Government. >The Office of Communications (Ofcom) Spectrum License AuctionsThe Care Council for Wales (CCW) has been renamed as Social Care Wales, as described in the Regulation and Inspection of Social Care (Wales) Act 2016, which received Royal Assent on 18 January 2016. As CCW no longer exists, it is now listed as former Central Government.The Office for Fair Access (OFA) has been replaced by the Office for Students. OFA closed on 1 April 2018, therefore it is now listed as former Central Government. XThe Office for Students (OfS) is the main regulator of higher education in England and took on the statutory functions previously exercised by the Higher Education Funding Council for England and the Office for Fair Access. OfS aims to promote choice, quality and value for money in higher education.ONS has assessed the classification status of OfS and has concluded that it is subject to public sector control for reasons including that the Secretary of State for the Department for Education is responsible for appointing all OfS board members. The assessment also concluded that OfS is a non-market producer as the majority of its funding is via non-competitive grants from the Department for Education. As such, OfS has been classified to the Central Government subsector (S.1311) with effect from 1 April 2018, the date it assumed its full functions. Rent (D.45)rEbbsfleet Development Corporation (EDC) is an Urban Development Corporation, tasked with responsibilities that include acting as the local planning authority responsible for the development of the Ebbsfleet Garden City area. ONS has assessed the classification status of EDC and has concluded that it is subject to public sector control for reasons including that the Statutory Instrument that established EDC allows the chair and board members to be appointed by the Secretary of State for Housing, Communities and Local Government. The assessment also concluded that EDC is a non-market producer as it is funded primarily by grant-in-aid from the Ministry of Housing, Communities, and Local Government. EDC operates specifically within the geographical area of Ebbsfleet, the grants it receives are used to develop the Ebbsfleet area, and EDC was granted local planning powers which previously resided with three local authorities. Therefore, as EDC has a local sphere of competence, it has been classified to the Local Government subsector (S.1313) with effect from 20 April 2015, the date the Statutory Instrument came into effect.Located Property Limited (LocatED) is the organisation responsible for buying and developing sites for new schools in England and was established to acquire sites for the government s Free School Programme. ONS has assessed the classification status of LocatED and has concluded that it is subject to public sector control for reasons including that the Secretary of State for Education is LocatED s sole shareholder and has the power to appoint the LocatED board s chair and a majority of the directors. The assessment also concluded that LocatED is a non-market producer as it is funded fully by grant-in-aid from DfE. As such, LocatED has been classified to the Central Government subsector (S.1311) with effect from 20 September 2016, the date the company was incorporated.\The Office for Students (OfS) is the main regulator of higher education in England and took on the statutory functions previously exercised by the Higher Education Funding Council for England and the Office for Fair Access. OfS aims to promote choice, quality and value for money in higher education. ONS has assessed the classification status of OfS and has concluded that it is subject to public sector control for reasons including that the Secretary of State for the Department for Education is responsible for appointing all OfS board members. The assessment also concluded that OfS is a non-market producer as the majority of its funding is via non-competitive grants from the Department for Education. As such, OfS has been classified to the Central Government subsector (S.1311) with effect from 1 April 2018, the date it assumed its full functions.wONS has assessed the classification status of the payments made to Ofcom by mobile phone providers, allowing them to transmit signals over specific bands of the electromagnetic spectrum following successful bids in spectrum auctions, from the year 2000 to the present day. The assessment concluded that all the payments should be recorded as rent (D.45). Further, as radio spectra are not used to extinction and the rights granted following a successful bid either cannot be transferred or their transferral can be vetoed by government, the radio spectra asset (AN.2151) should remain on the government balance sheet, with no further asset (more specifically a permit to use natural resources - AN.222) created on the mobile phone providers balance sheets. This classification applies with effect from 27 April 2000, the date the initial auction of five spectrum licenses concluded. 3Ministry of Housing, Communities & Local GovernmentSocial Care Wales (SCW), previously named the Care Council for Wales is the organisation tasked with protecting, promoting and maintaining the well-being of the public in Wales, by setting high standards for the social care workforce, promoting standards for learning, and providing leadership in social care. ONS has assessed the classification status of SCW and has concl< uded that it is subject to public sector control for reasons including that the SCW board is made up of 14 members who have all been appointed by a Welsh Minister. The assessment also concluded that SCW is a non-market producer as it is funded primarily by grant-in-aid from the Welsh Government. As such, SCW has been classified to the Central Government subsector (S.1311) with effect from 18 January 2016, the day the legislation creating SCW (Regulation and Inspection of Social Care (Wales) Act 2016) received Royal Assent.nEbbsfleet Development Corporation (EDC) is an Urban Development Corporation, tasked with responsibilities that include acting as the local planning authority responsible for the development of the Ebbsfleet Garden City area. ONS has assessed the classification status of EDC and has concluded that it is subject to public sector control for reasons including that the Statutory Instrument that established EDC allows the chair and board members to be appointed by the Secretary of State for Housing, Communities and Local Government.The assessment also concluded that EDC is a non-market producer as it is funded primarily by grant-in-aid from the Ministry of Housing, Communities, and Local Government. EDC operates specifically within the geographical area of Ebbsfleet, the grants it receives are used to develop the Ebbsfleet area, and EDC was granted local planning powers which previously resided with three local authorities. Therefore, as EDC has a local sphere of competence, it has been classified to the Local Government subsector (S.1313) with effect from 20 April 2015, the date the Statutory Instrument came into effect.Social Care Wales (SCW), previously named the Care Council for Wales is the organisation tasked with protecting, promoting and maintaining the well-being of the public in Wales, by setting high standards for the social care workforce, promoting standards for learning, and providing leadership in social care. ONS has assessed the classification status of SCW and has concluded that it is subject to public sector control for reasons including that the SCW board is made up of 14 members who have all been appointed by a Welsh Minister. The assessment also concluded that SCW is a non-market producer as it is funded primarily by grant-in-aid from the Welsh Government. As such, SCW has been classified to the Central Government subsector (S.1311) with effect from 18 January 2016, the day the legislation creating SCW (Regulation and Inspection of Social Care (Wales) Act 2016) received Royal Assent. Located Property Limited (LocatED) is the organisation responsible for buying and developing sites for new schools in England and was established to acquire sites for the government s Free School Programme. ONS has assessed the classification status of LocatED and has concluded that it is subject to public sector control for reasons including that the Secretary of State for Education is LocatED s sole shareholder and has the power to appoint the LocatED board s chair and a majority of the directors. The assessment also concluded that LocatED is a non-market producer as it is funded fully by grant-in-aid from DfE. As such, LocatED has been classified to the Central Government subsector (S.1311) with effect from 20 September 2016, the date the company was incorporated.YThe Office for Students (OfS) is the main regulator of higher education in England and took on the statutory functions previously exercised by the Higher Education Funding Council for England and the Office for Fair Access. OfS aims to promote choice, quality and value for money in higher education. ONS has assessed the classification status of OfS and has concluded that it is subject to public sector control for reasons including that the Secretary of State for the Department for Education is responsible for appointing all OfS board members. The assessment also concluded that OfS is a non-market producer as the majority of its funding is via non-competitive grants from the Department for Education. As such, OfS has been classified to the Central Government subsector (S.1311) with effect from 1 April 2018, the date it assumed its full functions.Highways AgencyHighways England Company Ltd.FHighways England Company Ltd (Highways England), which was previously known as the Highways Agency, is the body responsible for operating, maintaining and improving England s Strategic Road Network. ONS has assessed the classification status of Highways England and has concluded that it is subject to public sector control for reasons including that the Secretary of State for Transport is the sole shareholder and has the power to appoint the chair and approve executive and non-executive directors. The assessment also concluded that Highways England is a non-market producer as it is funded primarily by a capital contribution from the Secretary of State for Transport. As such, Highways England has been classified to the central government subsector (S.1311) with effect from 8 December 2014, the date the company was incorporated. NHS Counter Fraud AuthorityUK Research and Innovation UK Research and Innovation (UKRI) is the body responsible for directing the research and innovation funding from the science budget of the Department of Business, Energy and Industrial Strategy (BEIS). ONS has assessed the classification status of UKRI and has concluded that it is subject to public sector control for reasons including that all members of its board are appointed by the Secretary of State for BEIS. The assessment also concluded that UKRI is a non-market body, as it is funded principally through a non-competitive grant from BEIS. As such, UKRI has been classified to the central government subsector (S.1311) with effect from 30 March 2018, the date the body was established. Lifetime ISAHelp to Buy ISAPensioner BondsUK Research and InnovationThe functions of Highways Agency have been taken over by Highways England on 8 December 2014. Therefore, Highways Agency is now listed as former Central Government. $Department of Health and Social CareThe functions of Highways Agency have been taken over by Highways England on 8 December 2014. Therefore, Highways Agency is now listed as former Central Government.%The NHS Counter Fraud Authority (NHSCFA) is a special health authority charged with identifying, investigating and preventing fraud and other economic crime within the NHS and the wider health group. ONS has assessed the classification status of NHSCFA and has concluded that it is subject< to public sector control for reasons including that the Secretary of State for Health and Social can appoint or veto the appointment of all members of NHSCFA.The assessment also concluded that NHSCFA is a non-market producer as it is funded primarily by grant-in-aid from the Department of Health and Social Care. As such, NHSCFA has been classified to the central government subsector (S.1311) with effect from 1 November 2017, the date NHSCFA was established through the NHS Counter Fraud Authority Order 2017. uPublic Sector Division Office for National Statistics Room 1.264 Government Buildings Cardiff Road Newport NP10 8XG .Deposits (F.2), Other capital transfers (D.99)=Deposits (F.2), Other miscellaneous current transfers (D.759)The functions of the Highways Agency were taken over by Highways England on 8 December 2014. Therefore, the Highways Agency is now listed as former central government. &Other deposits (F.29), Interest (D.41)GHighways England Company Ltd (Highways England), which was previously known as the Highways Agency, is the body responsible for operating, maintaining and improving England s Strategic Road Network. ONS has assessed the classification status of Highways England and has concluded that it is subject to public sector control for reasons including that the Secretary of State for Transport is the sole shareholder and has the power to appoint the chair and approve executive and non-executive directors. The assessment also concluded that Highways England is a non-market producer as it is funded primarily by a capital contribution from the Secretary of State for Transport. As such, Highways England has been classified to the central government subsector (S.1311) with effect from 8 December 2014, the date the company was incorporated. )The NHS Counter Fraud Authority (NHSCFA) is a special health authority charged with identifying, investigating and preventing fraud and other economic crime within the NHS and the wider health group. ONS has assessed the classification status of NHSCFA and has concluded that it is subject to public sector control for reasons including that the Secretary of State for Health and Social Care can appoint or veto the appointment of all members of NHSCFA.The assessment also concluded that NHSCFA is a non-market producer as it is funded primarily by grant-in-aid from the Department of Health and Social Care. As such, NHSCFA has been classified to the central government subsector (S.1311) with effect from 1 November 2017, the date NHSCFA was established through the NHS Counter Fraud Authority Order 2017. UK Research and Innovation (UKRI) is the body responsible for directing research and innovation funding from the science budget of the Department for Business, Energy and Industrial Strategy (BEIS). ONS has assessed the classification status of UKRI and has concluded that it is subject to public sector control for reasons including that all members of its board are appointed by the Secretary of State for BEIS. The assessment also concluded that UKRI is a non-market body, as it is funded principally through a non-competitive grant from BEIS. As such, UKRI has been classified to the central government subsector (S.1311) with effect from 30 March 2018, the date the body was established. The Help to Buy Individual Savings Account (ISA) is an investment vehicle available to UK residents, which receives payments by households and bonus payments by government. ONS has assessed the classification status of the transactions associated with the Help to Buy ISA and has concluded that payments made by households to the Help to Buy ISA should be classified as deposits (F.2), as they are long-term saving schemes which are not exchangeable on demand without penalty.The assessment also concluded that the bonus payments made by government on the savings deposits in the Help to Buy ISA should be classified as other capital transfers (D.99). This classification applies from 1 December 2015, the date the Help to Buy ISA was launched. The Lifetime Individual Savings Account (ISA) is an investment vehicle available to UK residents, which receives payments by households and bonus payments by government. ONS has assessed the classification status of the transactions associated with the Lifetime ISA and has concluded that payments made by households to the Lifetime ISA should be classified as deposits (F.2), as they are long-term saving schemes which are not exchangeable on demand without penalty. The assessment also concluded that the bonus payments made by government on the savings deposits in the Lifetime ISA should be classified as other miscellaneous current transfers (D.759). This classification applies from 6 April 2017, the date the Lifetime ISA was launched. Pensioner Bonds were bonds issued by Her Majesty s Government as part of a savings scheme for people aged 65 years and over, and was managed by National Savings & Investments. The government launched two schemes; a one year fixed-rate bond and a three year fixed-rate bond. ONS has assessed the classification status of the transactions associated with the Pensioner Bond scheme and has concluded that the initial payments for the bonds should be classified as other deposits (F.29). The assessment also concluded that all government payments on the bonds should be classified as interest (D.41). This classification applies from 15 January 2015, the date from which Pensioner Bonds were available. Forestry and Land ScotlandForestry EnglandRegisters of ScotlandJames Hutton InstituteReclaim Fund Limited>Other tax on production (D.29) and Other current taxes (D.59) Forest EnterpriseNon-market fee (P.131)Wales Audit Office (WAO) was established by the National Assembly for Wales (NAfW) in 2005 to audit the financial accounts of public bodies in Wales. ONS last reviewed the classification of WAO under the European System of Accounts (ESA) 1995 framework and has now reviewed the classification under ESA 2010. The classification assessment was initiated after it was identified that WAO was classified as a public corporation (thus producing only market output) while possessing a Standard Industrial Classification within NACE O (which is for non-market bodies). In carrying out this assessment, it was necessary to review the income WAO receives from auditing the financial accounts of public bodies in Wales. ONS concluded that the audit income WAO receives can be considered compulsory, as all public sector bodies are required by law to have their financial accounts audited and WAO is the only organisation that can provide this servic< e. The auditing service is regulatory in nature as it is an assessment of the quality or standard of services provided by public bodies. The audit fees are requited as significant work is undertaken when conducting an audit and the audited bodies receive a direct service in return for a fee. It is unlikely that the charge has a substantial influence on demand, as Welsh public sector bodies are required by law to submit to and pay for the audits. Thus, audit fee income has been classified as a non-market fee (P.131) with effect from 1 April 2005, the date WAO was established. Reclaim Fund|Wales Audit Office (WAO) was established by the National Assembly for Wales (NAfW) in 2005 to audit the financial accounts of public bodies in Wales. ONS last reviewed the classification of WAO under the European System of Accounts (ESA) 1995 framework and has now reviewed the classification under ESA 2010. The classification assessment was initiated after it was identified that WAO was classified as a public corporation (thus producing only market output) while possessing a Standard Industrial Classification within NACE O (which is for non-market bodies). ONS concluded that public sector control of WAO exists for reasons including the fact that NAfW recommends the appointment of the Auditor General for Wales, who is also the Chief Executive and Accounting Officer of WAO. The NAfW is further responsible for the appointment of 5 non-executive members of the WAO Board from which the chair is appointed. ONS further determined that the majority of its income is in the form of non-market output. Thus, WAO has been reclassified to Central Government subsector (S.1311) with effect from 1 April 2005, the date WAO was established by NAfW. 2Registers of Scotland registration of title income#Wales Audit Office audit fee incomeThe functions of Forest Enterprise (FE) were taken over by Forest Enterprise England, Forest Enterprise Scotland and Forest Enterprise Wales. FE closed on 31 March 2013.wThe functions of Forest Enterprise England (FEE) have been taken over by Forestry England. FEE closed on 31 March 2019.The functions of Forest Enterprise (FE) were taken over by Forest Enterprise England, Forest Enterprise Scotland and Forest Enterprise Wales. FE closed on 31 March 2019.~Forestry and Land Scotland (FLS) was established as an executive agency of the Scottish Government on 1 April 2019, following completion of the devolution of forestry as a result of the Forestry and Land Management (Scotland) Act 2018. It was formed to continue the work previously undertaken by Forest Enterprise Scotland (FES) along with the new responsibilities gained following the full devolution of forestry to Scotland. ONS has assessed the classification status of FLS and has concluded that it is subject to public sector control for reasons including that Scottish Ministers are responsible for determining the overall policy and resources framework within which FLS operates and the Chief Executive is a member of the Senior Civil Service and is FLS s Accountable Officer. The assessment also concluded that FLS is a market body, using the past performance of FES as an indication for that of FLS, around 75% of FLS s production costs can be met by revenue from market activity. As such, FLS has been classified to the Public Non-Financial Corporation subsector (S.11001) with effect from 1 April 2019, the date the body was created.Forestry and Land Scotland (FLS) was established as an executive agency of the Scottish Government on 1 April 2019, following completion of the devolution of forestry as a result of the Forestry and Land Management (Scotland) Act 2018. It was formed to continue the work previously undertaken by Forest Enterprise Scotland (FES) along with the new responsibilities gained following the full devolution of forestry to Scotland. ONS has assessed the classification status of FLS and has concluded that it is subject to public sector control for reasons including that Scottish Ministers are responsible for determining the overall policy and resources framework within which FLS operates and the Chief Executive is a member of the Senior Civil Service and is FLS s Accountable Officer. The assessment also concluded that FLS is a market body, using the past performance of FES as an indication for that of FLS, around 75% of FLS s production costs can be met by revenue that came from market activity. As such, FLS has been classified to the Public Non-Financial Corporation subsector (S.11001) with effect from 1 April 2019, the date the body was created.The Reclaim Fund Limited (RFL) is responsible for the collection and management of money that has lain dormant for fifteen years in a bank or building society account. The banks or building societies transfer this money to RFL to invest, while RFL also transfers a proportion of this amount to the Big Lottery Fund. ONS has assessed the classification status of RFL and has concluded that public sector control exists for reasons including that RFL was created by Her Majesty s Government to facilitate the aims of government, and because RFL s actions are circumscribed by the Dormant Bank and Building Societies Accounts Act 2008. The assessment < also concluded that RFL is not a market producer as it does not produce market output to the extent that it covers half of its production costs. As such, RFL has been classified to the Central Government subsector (S.1311) with effect from 13 August 2010, the date of its incorporation.The Reclaim Fund Limited (RFL) is responsible for the collection and management of money that has lain dormant for fifteen years in a bank or building society account. The banks or building societies transfer this money to RFL to invest, while RFL also transfers a proportion of this amount to the Big Lottery Fund.ONS has assessed the classification status of RFL and has concluded that public sector control exists for reasons including that RFL was created by Her Majesty s Government to facilitate the aims of government, and because RFL s actions are circumscribed by the Dormant Bank and Building Societies Accounts Act 2008.The assessment also concluded that RFL is not a market producer as it does not produce market output to the extent that it covers half of its production costs. As such, RFL has been classified to the Central Government subsector (S.1311) with effect from 13 August 2010, the date of its incorporation.The functions of Forest Enterprise Scotland (FES) have been taken over by Forestry and Land Scotland. FES closed on 31 March 2019.Forestry Commission MOn 1 April 2019, Forest Enterprise England (FEE) changed its name to Forestry England (FE). Its role has not changed and it will continue in its mission to connect everyone with the nation s forests by creating and caring for forests for people to enjoy. It will remain part of Forestry Commission England. ONS has assessed the classification status of FE and has concluded that it is subject to public sector control for reasons including that the board for FE is publicly appointed. The assessment also concluded that FE is a market body, using the past performance of FEE as an indication that over 50% of FE s production costs can be met by revenue that comes from market activity. As such, FE has been classified to the Public Non-Financial Corporation subsector (S.11001) with effect from 1 April 2019, the date the body was created.GOn 1 April 2019, Forest Enterprise England (FEE) changed its name to Forestry England (FE). Its role has not changed and it will continue in its mission to connect everyone with the nation s forests by creating and caring for forests for people to enjoy. It will remain part of Forestry Commission England.ONS has assessed the classification status of FE and has concluded that it is subject to public sector control for reasons including that the board for FE is publicly appointed. The assessment also concluded that FE is a market body, using the past performance of FEE as an indication that over 50% of FE s production costs can be met by revenue that comes from market activity. As such, FE has been classified to the Public Non-Financial Corporation subsector (S.11001) with effect from 1 April 2019, the date the body was created. Registers of Scotland (RoS) was established in 1948 to register ownership of property and land in Scotland. ONS last reviewed the classification of RoS under the European System of Accounts (ESA) 1995 framework and has now reviewed the classification in the context of the internationally-agreed rules laid out in ESA 2010. The classification assessment was initiated after it was identified that RoS was classified as a public corporation (thus producing only market output) while possessing a Standard Industrial Classification within NACE O (which is for non-market bodies). In carrying out this assessment, it was necessary to review the income RoS receives from registration of title, which makes up the majority of their revenue. ONS concluded that the income RoS receives from registration of title is compulsory, as once a decision has been taken to register property and land it is only possible to do so with RoS, as mandated by the Scottish Government. ONS has also determined that the income is unrequited for reasons including that the calculation of the payment due to RoS is based on the value of property registered and is not linked directly to the work carried out by RoS. Thus, registration of title income has been classified as D.29 (other taxes on production) for payments made by corporations and D.59 (other current taxes) for payments made by households, with effect from 1 April 1996, the date from which Scotland has been subject to compulsory payment for registration (Land Registers (Scotland) Act 1995 Section 1).dThe James Hutton Institute (JHI) is a research organisation which aims to deliver applied science research to drive the sustainable use of land and natural resources. ONS has assessed the classification status of JHI and has concluded that it is subject to public sector control for reasons including that the Scottish Government (SG) established JHI and set its original corporate policy which remains largely unchanged to this day, the majority of JHI s revenue is provided by SG which JHI h< as relied on since its creation, and because in combination, SG has appointed or can appoint over one quarter of JHI's members. The assessment also concluded that JHI is a non-market producer as it is funded primarily by grants from SG. As such, JHI has been classified to the central government subsector with effect from 15 March 2010, the date of its incorporation. QRegisters of Scotland (RoS) was established in 1948 to register ownership of property and land in Scotland. ONS last reviewed the classification of RoS under the European System of Accounts (ESA) 1995 framework and has now reviewed the classification in the context of the internationally-agreed rules laid out in ESA 2010. The classification assessment was initiated after it was identified that RoS was classified as a public corporation (thus producing only market output) while possessing a Standard Industrial Classification within NACE O (which is for non-market bodies). ONS concluded that public sector control of RoS exists for reasons including that Scottish Ministers appoint the Keeper of RoS, who is then responsible for RoS board appointments. ONS further determined that the majority of RoS's income is in the form of taxes or payments for non-market output. Thus, RoS has been reclassified to the central government subsector (S.1311) with effect from 30 July 1948, the date the Public Registers and Records (Scotland) Act received Royal Assent and resulted in the establishment of RoS.Wales Audit Office (WAO) was established by the National Assembly for Wales (NAfW) in 2005 to audit the financial accounts of public bodies in Wales. ONS last reviewed the classification of WAO under the European System of Accounts (ESA) 1995 framework and has now reviewed the classification in the context of the internationally-agreed rules laid out in ESA 2010. The classification assessment was initiated after it was identified that WAO was classified as a public corporation (thus producing only market output) while possessing a Standard Industrial Classification within NACE O (which is for non-market bodies). ONS concluded that public sector control of WAO exists for reasons including that NAfW recommends the appointment of the Auditor General for Wales, who is also the Chief Executive and Accounting Officer of WAO. NAfW is further responsible for the appointment of 5 non-executive members of the WAO Board from which the chair is appointed. ONS further determined that the majority of its income is in the form of non-market output. Thus, WAO has been reclassified to the central government subsector (S.1311) with effect from 1 April 2005, the date WAO was established by NAfW.Wales Audit Office (WAO) was established by the National Assembly for Wales (NAfW) in 2005 to audit the financial accounts of public bodies in Wales. ONS last reviewed the classification of WAO under the European System of Accounts (ESA) 1995 framework and has now reviewed the classification in the context of the internationally-agreed rules laid out in ESA 2010. The classification assessment was initiated after it was identified that WAO was classified as a public corporation (thus producing only market output) while possessing a Standard Industrial Classification within NACE O (which is for non-market bodies). ONS concluded that public sector control of WAO exists for reasons including that NAfW recommends the appointment of the Auditor General for Wales, who is also the Chief Executive and Accounting Officer of WAO. NAfW is further responsible for the appointment of 5 non-executive members of the WAO Board from which the chair is appointed. ONS further determined that the majority of its income is in the form of non-market output. Thus, WAO has been reclassified to the central government subsector (S.1311) with effect from 1 April 2005, the date WAO was established by NAfW.NRegisters of Scotland (RoS) was established in 1948 to register ownership of property and land in Scotland. ONS last reviewed the classification of RoS under the European System of Accounts (ESA) 1995 framework and has now reviewed the classification in the context of the internationally-agreed rules laid out in ESA 2010. The classification assessment was initiated after it was identified that RoS was classified as a public corporation (thus producing only market output) while possessing a Standard Industrial Classification within NACE O (which is for non-market bodies). ONS concluded that public sector control of RoS exists for reasons including that Scottish Ministers appoint the Keeper of RoS, who is then responsible for RoS board appointments. ONS further determined that the majority of RoS's income is in the form of taxes or payments for non-market output. Thus, RoS has been reclassified to the central government subsector (S.1311) with effect from 30 July 1948, the date the Public Registers and Records (Scotland) Act received Royal Assent and resulted in the establishment of RoS.Scottish Forestry*Local Authority Trading Companies (LATCs) *Driver and Vehicle Standards Agency (DVSA)Audit Scotland was established to audit the financial accounts of public bodies in Scotland. ONS last reviewed the classification of Audit Scotland under the European System of Accounts (ESA) 1995 framework and has now reviewed the classification in the context of the internationally-agreed rules laid out in ESA 2010. ONS concluded that Audit Scotland is subject to public sector control for reasons including that all board members are public sector appointees. ONS further concluded that Audit Scotland is a non-market producer as the majority of its income is in the form of non-market output. As such, Audit Scotland has been classified to the central government subsector (S.1311) with effect from 1 April 2000, the date it was established.ONS has assessed the classification status of DVSA and has concluded that public sector control of DVSA exists for reasons including that all DVSA board members are public sector appointees. ONS further concluded that the majority of DVSA s income is in the form of non-market output. As such, DVSA has been classified to the central government subsector (S.1311) with effect from 1 April 2014, the date it was established.The Driver and Vehicle Standards Agency (DVSA) was established to provide driver, vehicle, and MOT services following the merger of the Driving Standards Agency and Vehicle and Operator Services Agency. In carrying out the classification assessment of DVSA, it was necessary to review the income it receives from driver, vehicle, and MOT services. ONS concluded that the charges for these services can be considered compulsory as payment must be made to DVSA to receive permission to drive a vehicle. ONS further concluded that the services provided are regulatory in nature as in providing them, DVSA assesses the competence of drivers and safety of vehicles. As DVSA is undertaking significant work to deliver a direct benefit to the payer, and as the charges are proportionate with the service being provided and set at a level to cover the global costs of the service, ONS determined that they are requited. ONS also concluded that the charges did not have a substantial influence on the level of demand for the services, meaning they are not economically significant. As such, income received by DVSA for driver, vehicle and MOT services should be considered for statistical purposes as non-market fees (P.131) with effect from 1 April 2014, the date DVSA was established.$Vehicle and Operator Services AgencyForestry Commission Scotland (FCS) was disbanded on 31 March 2019, and its functions were taken over by Scottish Forestry. Therefore, FCS is now listed as former central government.Forestry Commissio< n Scotland$econstats.classifications@ons.gov.uk8Department of Agriculture, Environment and Rural Affairs!Forest Service (Northern Ireland)The Forest Service (FS) in Northern Ireland was established as an executive agency of the Department of Agriculture, Environment and Rural Affairs to manage the public forest estate, supply timber and promote forest expansion. ONS has assessed the classification status of FS and has concluded that it is subject to public sector control for reasons including that all board members are public sector appointees. The assessment also concluded that FS was a non-market body from the date it was established (1 April 1998) until 31 March 2006, as it did not generate more than 50% of its production costs from sales. As such, FS has been classified to the central government subsector (S.1311) between those dates. From 1 April 2006, FS generated more than 50% of its production costs from sales and has therefore been classified to the public non-financial corporation subsector (S.11001) from that date. The Vehicle and Operator Services Agency (VOSA) was disbanded on 31 March 2014, and its functions were taken over by the Driver and Vehicle Standards Agency. Therefore, VOSA is now listed as former Public Non-Financial Corporation.The Driving Standards Agency (DSA) was disbanded on 31 March 2014, and its functions were taken over by the Driver and Vehicle Standards Agency. Therefore, DSA is now listed as former Public Non-Financial Corporation.DAERA;Department of Agriculture, Environmental and Rural Affairs JScottish Forestry (SF) was established as an executive agency of the Scottish Government (SG) following completion of the devolution of forestry as a result of the Forestry and Land Management (Scotland) Act 2018. SF is responsible for forestry regulation and policy in Scotland. ONS has assessed the classification status of Scottish Forestry and has concluded that it is subject to public sector control for reasons including that the Chief Executive is appointed by SG, and that Scottish Ministers are responsible for approving SFs corporate and business plans and setting their budget. The assessment also concluded that SF is a non-market body, as it is almost entirely funded by government grants. As such, SF has been classified to the central government subsector (S.1311) with effect from 1 April 2019, the date it was established.NScottish Forestry (SF) was established as an executive agency of the Scottish Government (SG) following completion of the devolution of forestry as a result of the Forestry and Land Management (Scotland) Act 2018. SF is responsible for forestry regulation and policy in Scotland. ONS has assessed the classification status of Scottish Forestry and has concluded that it is subject to public sector control for reasons including that the Chief Executive is appointed by SG, and that Scottish Ministers are responsible for approving SFs corporate and business plans and for setting their budget. The assessment also concluded that SF is a non-market body, as it is almost entirely funded by government grants. As such, SF has been classified to the central government subsector (S.1311) with effect from 1 April 2019, the date it was established.>Department for Business, Energy and Industrial Strategy (BEIS))Local Authority Trading Companies (LATCs)$Driver and Vehicle Standards Agency 5DVSA was established in 2014 following the merger of the Driving Standards Agency (DSA) and the Vehicle and Operator Services Agency (VOSA). ONS has assessed the classification status of DVSA and has concluded that public sector control of DVSA exists for reasons including that all DVSA board members are public sector appointees. ONS further concluded that the majority of DVSA s income is in the form of non-market output. As such, DVSA has been classified to the central government subsector (S.1311) with effect from 1 April 2014, the date it was established. Audit Scotland audit fee incomeAudit Scotland was established to audit the financial accounts of public bodies in Scotland. ONS last reviewed the classification of Audit Scotland under the European System of Accounts (ESA) 1995 framework and has now reviewed the classification in the context of the internationally-agreed rules laid out in ESA 2010. In carrying out this assessment, it was necessary to review the income Audit Scotland receives from auditing the financial accounts of public bodies in Scotland. ONS concluded that the audit income AS receives can be considered to be compulsory, as all public sector bodies are required by law to have their financial accounts audited, and Audit Scotland is the only organisation that can provide this service. The auditing service is regulatory in nature as it is an assessment of the quality or standard of services provided by public bodies. The audit charge is requited because significant work is carried out to deliver a direct benefit to the payer, and because the charges are proportionate with the service being provided and set at a level to cover the global cost of providing the service. The charge does not have a substantial influence on demand, as Scottish public sector bodies are required by law to submit to and pay for the audits. As such, audit fee income has been classified as a non-market fee (P.131) with effect from 1 April 2000, the date Audit Scotland was established.KDriver and Vehicle Standards Agency driver, vehicle and MOT services incomeForestry Commission Scotland Local Enterprise Partnerships (LEPs) are non-statutory partnerships between the public sector (mainly local authorities) and the private sector and were created to help determine local economic priorities and promote economic growth in their locality. ONS has assessed the classification status of LEPs and has determined that the overall purpose of LEPs has been limited to the extent that they do not have the requisite level of autonomy of decision to be considered as distinct institutional units. As such, it has been determined that LEPs are to be considered as part of the core government unit, more specifically within the local government subsector (S.1313) with effect from 20 May 2010, the date the Coalition Agreement was published, which first detailed plans for the creation of LEPs.Local Enterprise Partnerships VMHRA charges for inspections, licensing, medical device assessments, and periodic feesGlasgow 2014 Ltd.Glasgow 2014 Ltd was the organising committee responsible for delivering the 2014 Commonwealth Games. The committee disbanded on 10 February 2015 and Glasgow 2014 Ltd is now listed as former central government.The Economic Research Institute of Northern Ireland (ERINI) was responsible for providing advice on the Northern Ireland economy. As a consequence of a spending review ERINI closed on 14 February 2014 and is now listed as former central government.NIE-The Medicines and Healthcare products Regulatory Agency (MHRA) is the body that acts on behalf of the Secretary of State for Health and Social Care in making decisions on the approval of marketing authorisations for medicines and medical devices. ONS has assessed the classification status of MHRA and has concluded that it is subject to public sector control for reasons including that all board members are appointed by the Secretary of State for Health and Social Care. The assessment also concluded that MHRA is a non-market producer as the revenue it receives from inspections, licensing, medical device assessments, and periodic fees are non-market fees (P.131). As such, MHRA has< been classified to the central government subsector (S.1311) with effect from 1 April 2003, the date it came into existence.The Medicines and Healthcare products Regulatory Agency (MHRA) is the body that acts on behalf of the Secretary of State for Health and Social Care in making decisions on the approval of marketing authorisations for medicines and medical devices. ONS has concluded that the income MHRA receives from charges for inspections, licensing, medical device assessments, and periodic fees can be considered to be compulsory, as if a corporation wishes to sell medicines or medical devices, it must receive a license from MHRA. The charges can also be considered to be requited as they are regulatory in nature, proportionate with the service being provided, and set at a level to cover the global cost of providing the service. However, the charges were not considered to be economically significant as they do not have a substantial influence on demand, and MHRA does not appear to be functioning within a market. The charges have therefore been classified as non-market fees (P.131) with effect from 1 April 2003, the date MHRA came into existence. Dartford Crossing TollsDartford Crossing Fines.Other miscellaneous current transfers (D.759) Office of Rail and RoadNon market fees (P.131)The Office of Rail and Road (ORR) regulates the rail industry s health and safety performance and monitors Highways England s management of the strategic roads network. It replaced the Office of Rail Regulation, which was classified to the central government subsector (S.1311). ONS has assessed the classification status of ORR and has concluded that it is subject to public sector control for reasons including that all board members are public sector appointees. The assessment also concluded that ORR is a non-market producer as almost all of ORR s income is received from a safety levy and licence fees, which have been classified as non-market fees. As such, ORR has been classified to the central government subsector (S.1311) with effect from 1 April 2015, the date it was established.The Office of Rail and Road (ORR) regulates the rail industry s health and safety performance and monitors Highways England s management of the strategic roads network. It receives income from a safety levy paid for by the industry. ONS has assessed the classification status of the safety levy and has concluded that it is compulsory as train operating companies must make the payment in order to gain permission to provide their service. ONS also concluded that the levy is requited as it is regulatory in nature, proportionate with the service being provided, and set at a level to cover the global costs of providing the service. ONS further concluded that the levy is not economically significant as  it does not have a substantial influence on the level of demand. As such, the safety levy has been classified as a non-market fee (P.131) with effect from 1 April 2015, the date ORR was created. #Office of Rail and Road Safety LevyThe Office of Rail and Road (ORR) regulates the rail industry s health and safety performance and monitors Highways England s management of the strategic roads network. It receives income from an economic licence fee paid for by the industry. ONS has assessed the classification status of the licence fee and has concluded that it is compulsory as companies must make the payment in order to gain permission to provide their service. ONS also concluded that the licence fee is requited as it is regulatory in nature, proportionate with the service being provided, and set at a level to cover the global costs of providing the service. ONS further concluded that the levy is not economically significant as it does not have a substantial influence on the level of demand. As such, the licence fee has been classified as a non-market fee (P.131) with effect from 1 April 2015, the date ORR was created. The Office of Rail Regulation took on new functions with effect from 1 April 2015, including becoming the economic regulator for the Channel Tunnel and the monitor of Highway England s management of the strategic road network in England. This resulted in a change to its operating name to the Office of Rail and Road. Therefore, the Office of Rail Regulation is now a former central government body (S.1311).Dartford Crossing fines are for non payment of the tolls for using the Dartford Crossing, and were established under The Road User Charging Schemes (Penalty Charges, Adjudication and Enforcement) (England) (Amendment) Regulations 2014. ONS has assessed the classification status of the Dartford Crossing fines and has concluded that these fines should be classified as other miscellaneous current transfers (D.759) with effect from 30 November 2014, the date the fines were introduced.$Office of Rail and Road Licence FeestThe Dartford Crossing consists of two tunnels for northbound traffic and the Queen Elizabeth II bridge for southbound traffic. ONS has assessed the classification status of the Dartford Crossing tolls and has concluded that there are no viable alternatives to using the crossings, making the acti< vity compulsory. The majority of the toll revenue is used to fund other general transport activities. Therefore, while there is some benefit to those travelling, the charge is primarily a means to fund broader benefits to a section of society, making it unrequited. As such, the Dartford Crossing tolls have been classified as other taxes on production (D.29) when paid by corporations and other current taxes (D.59) when paid by households with effect from 1 April 2002, the date the toll extension period led to all toll revenue being passed over gross to the Department for Transport. Pool Re is a reinsurance company which covers insurance companies against losses relating to the effects of acts of terrorism. Having carried out an assessment on Pool Re s range of activities, use of its assets and liabilities, and commercial behaviour (see the Manual on Government Deficit and Debt 2019, 1.6.6, 47), the Office for National Statistics has concluded that it should be classified to the central government subsector (S.1311). The classification is effective from 8 March 1993, the date Pool Re was created.Pool ReEstablished May 2003 - previously listed on the Public Sector Classification Guide as 'Commissioner for Children and Young People in Scotland'.W^Sector: Non-financial Corporations S.11/ Sub Sector: Public Non financial Corporations S.11001Social Work EnglandMConcessionary fuel payments made under the National Concessionary Fuel SchemeNorthern Trains5Institute for Apprenticeships and Technical EducationSocial Work England (SWE) was established under the Children and Social Work Act 2017 to be the new single-profession regulator for social workers in England. SWE will regulate both child and family social workers and adult social workers in England, these functions having been transferred from the Health and Care Professions Council (HCPC). ONS has assessed the classification status of SWE and has concluded that it is subject to public sector control for reasons including that it is the responsibility of the Secretary of State for Education, in consultation with the Department of Health and Social Care, to make all appointments to SWE s board. The assessment also concluded that SWE is a non-market body as the vast majority of its revenue is provided through grant-in-aid by the Department for Education. As such, SWE has been classified to the central government subsector (S.1311) with effect from 2 December 2019, the date the relevant functions were transferred from HCPC to SWE. Social Work England (SWE) was established under the Children and Social Work Act 2017 to be the new single-profession regulator for social workers in England. SWE will regulate both child and family social workers and adult social workers in England, these functions having been transferred from the Health and Care Professions Council (HCPC). ONS has assessed the classification status of SWE and has concluded that it is subject to public sector control for reasons including that it is the responsibility of the Secretary of State for Education, in consultation with the Department of Health and Social Care, to make all appointments to SWE s board. The assessment also concluded that SWE is a non-market body as the vast majority of its revenue is provided through grant-in-aid by the Department for Education. As such, SWE has been classified to the central government subsector (S.1311) with effect from 2 December 2019, the date the relevant functions were transferred from HCPC to SWE. Social Work England (SWE) was established under the Children and Social Work Act 2017 to be the new single-profession regulator for social workers in England. SWE will regulate both child and family social workers and adult social workers in England, these functions having been transferred from the Health and Care Professions Council (HCPC). ONS has assessed the classification status of SWE and has concluded that it is subject to public sector control for reasons including that it is the responsibility of the Secretary of State for Education, in consultation with the Department of Health and Social Care, to make all appointments to SWE s board. The assessment also concluded that SWE is a non-market body as the vast majority of its revenue is provided through grant-in-aid by the Department for Education. As such, SWE has been classified to the central government subsector (S.1311) with effect from 2 December 2019, the date the relevant functions were transferred from HCPC to SWE. The Institute for Apprenticeships and Technical Education (IFATE) was created on 1 April 2017 under the provisions of the Apprenticeships, Skills, Children and L< earning Act 2009 and amended in the Technical and Further Education Act 2017. IFATE s purpose is to support the strategic aims of the Department for Education (DfE) and to ensure the quality of apprenticeships. ONS has assessed the classification status of IFATE and has concluded that it is subject to public sector control for reasons including that the chair, Chief Executive and non-executive directors are appointed by the Secretary State for Education, and the chair and board members may only be removed from office by the Secretary of State for Education. The assessment also concluded that IFATE is a non-market body as grant-in-aid is provided to IFATE from DfE which makes up 95% of their total income. As such, IFATE has been classified to the central government subsector (S.1311) with effect from 1 April 2017, the date IFATE was created.The Institute for Apprenticeships and Technical Education (IFATE) was created on 1 April 2017 under the provisions of the Apprenticeships, Skills, Children and Learning Act 2009 and amended in the Technical and Further Education Act 2017. IFATE s purpose is to support the strategic aims of the Department for Education (DfE) and to ensure the quality of apprenticeships. ONS has assessed the classification status of IFATE and has concluded that it is subject to public sector control for reasons including that the chair, Chief Executive and non-executive directors are appointed by the Secretary State for Education, and the chair and board members may only be removed from office by the Secretary of State for Education. The assessment also concluded that IFATE is a non-market body as grant-in-aid is provided to IFATE from DfE which makes up 95% of their total income. As such, IFATE has been classified to the central government subsector (S.1311) with effect from 1 April 2017, the date IFATE was created.Northern Trains Limited (NT) is the body, which is wholly-owned by the Department for Transport s (DfT s) operator of last resort (DfT OLR Holdings Ltd, or DOHL), that took responsibility for the operation of the Northern rail franchise from Arriva Rail North Ltd (ARN). ONS has assessed the classification status of NT and has concluded that it is subject to public sector control for reasons including that it is wholly owned by DOHL, which in turn is wholly owned by DfT. The assessment also concluded that NT is a market body. The accounts of the previous Northern rail franchisee, ARN, were used as a proxy for carrying out the market test, and showed that over 50% of ARN s production costs were covered by sales. As such, NT has been classified to the public non-financial corporation subsector (S.11001) with effect from March 1 2020, the date NT took over the operation of the Northern rail franchise from ARN.Northern Trains Limited (NT) is the body, which is wholly-owned by the Department for Transport s (DfT s) operator of last resort (DfT OLR Holdings Ltd, or DOHL), that took responsibility for the operation of the Northern rail franchise from Arriva Rail North Ltd (ARN). ONS has assessed the classification status of NT and has concluded that it is subject to public sector control for reasons including that it is wholly owned by DOHL, which in turn is wholly owned by DfT. The assessment also concluded that NT is a market body. The accounts of the previous Northern rail franchisee, ARN, were used as a proxy for carrying out the market test, and showed that over 50% of ARN s production costs were covered by sales. As such, NT has been classified to the public non-financial corporation subsector (S.11001) with effect from March 1 2020, the date NT took over the operation of the Northern rail franchise from ARN.DfT OLR Holdings Ltd (DOHL) is considered to be the operator of last resort for Her Majesty s Government as it was established by the Department for Transport (DfT) to satisfy the duty placed on the Secretary of State for Transport under Section 30 of the Railways Act 1993 to continue to provide rail services if a franchise is terminated. ONS has assessed the classification status of D< OHL and has concluded that it is subject to public sector control for reasons including that it is wholly owned by DfT. The assessment also concluded that DOHL is a head office as its principal activity is the management and support, including governance, of train companies that are temporarily within public ownership. As such, DOHL has been classified to the public non-financial corporation subsector (S.11001) with effect from 24 June 2018, the date from which it can be established that DOHL was no longer dormant following the Secretary of State for Transport s decision to bring the Inter City East Coast franchise back into public ownership.DfT OLR Holdings Ltd (DOHL) is considered to be the operator of last resort for Her Majesty s Government as it was established by the Department for Transport (DfT) to satisfy the duty placed on the Secretary of State for Transport under Section 30 of the Railways Act 1993 to continue to provide rail services if a franchise is terminated. ONS has assessed the classification status of DOHL and has concluded that it is subject to public sector control for reasons including that it is wholly owned by DfT. The assessment also concluded that DOHL is a head office as its principal activity is the management and support, including governance, of train companies that are temporarily within public ownership. As such, DOHL has been classified to the public non-financial corporation subsector (S.11001) with effect from 24 June 2018, the date from which it can be established that DOHL was no longer dormant following the Secretary of State for Transport s decision to bring the Inter City East Coast franchise back into public ownership.#Network Rail railway arch agreementDfT OLR Holdings LimitedONS has undertaken a classification assessment of the transactions associated with the agreement whereby Network Rail (NR) will lease a portfolio of properties to The Arch Company, a joint venture between two private sector bodies. ONS has concluded that the agreement will be recorded as an operating lease. As there was a single up-front receipt for the leasehold, rental payments (P.11) will be recorded on an accrued basis, but will be offset by an equivalent liability in the form of Trade credits and advances (F.81). ONS has also concluded that as part of the Business Sale Agreement, produced non-financial assets such as equipment and vehicles were sold. This will be recorded as a sale of non-financial assets, rather than being recorded as part of the operating lease detailed above. These transactions will be recorded as taking place from 4 February 2019, the date the agreement was signed. Dft OLR Holdings Limited DfT OLR Holdings Ltd (DOHL) is considered to be the operator of last resort for Her Majesty s Government as it was established by the Department for Transport (DfT) to satisfy the duty placed on the Secretary of State for Transport under Section 30 of the Railways Act 1993 to continue to provide rail services if a franchise is terminated.ONS has assessed the classification status of DOHL and has concluded that it is subject to public sector control for reasons including that it is wholly owned by DfT. The assessment also concluded that DOHL is a head office as its principal activity is the management and support, including governance, of train companies that are temporarily within public ownership. As such, DOHL has been classified to the public non-financial corporation subsector (S.11001) with effect from 24 June 2018, the date from which it can be established that DOHL was no longer dormant following the Secretary of State for Transport s decision to bring the Inter City East Coast franchise back into public ownership.Social insurance non-pension benefit (D.6222); Employers' imputed non-pension social contribution (D.1222) and Employers' imputed non-pension social contribution (D.6122):Market output (P.11) and Trade credits and advances (F.81)ONS has undertaken a classification assessment of the payments made under the National Concessionary Fuel Scheme (NCFS). As part of a collection of fuel agreements, the NCFS provides miners with either free solid fuel (coal) or cash in lieu of fuel if they are ex-employees of the National Coal Board or British Coal Corporation, or a widow or widower of an ex-employee. ONS has concluded that the transactions taking place are to prevent miners suffering a social risk of not being able to heat their homes. Therefore, 1. A transaction will be imputed between the employer and the households sector and will be recorded at the time the work was carried out, to reflect the fact that the cost of social benefits forms part of employers labour costs. More<  specifically the transaction will be recorded as an employers imputed non-pension social contribution (D.1222). 2. A transaction, of the same value as the transaction above but in the opposite direction, will be imputed between the households sector and the employer. This transaction will be recorded at the time the work was carried out, to reflect the fact that the households have not actually received the social contribution. More specifically, the transaction will be recorded as an employers imputed non-pension social contribution (D.6122). 3. At the time beneficiaries receive the concessionary coal or cash in lieu, a transaction will be recorded as an other social insurance non-pension benefit (D.6222) from the employer or central government to households, depending on the arrangements in place at the time. These classifications apply from 29 November 1983, the date the fuel agreements were first set up between the National Union of Mineworkers and employers.!National Museums Northern IrelandVUlster American Folk Park merged with Ulster Museum, Ulster Folk and Transport Museum, and Armagh County Museum to form National Museums and Galleries of Northern Ireland (which is now operating as National Museums Northern Ireland) on 1 April 1998. Therefore, Ulster American Folk Park is listed as former central government from that date. NMNI is the operating name for the National Museums and Galleries of Northern Ireland (MAGNI), which was established after four museums (Ulster Museum, Ulster Folk and Transport Museum, Ulster American Folk Park, and Armagh County Museum) merged together. NMNI s purpose is to provide opportunities for people to gain a greater understanding of Northern Ireland s heritage and history by exhibiting collections, objects, and artefacts. ONS has assessed the classification status of NMNI and has concluded that it is subject to public sector control for reasons including that NMNI s board consists of up to fifteen trustees who are all appointed by the Minister of Communities in Northern Ireland. The assessment also concluded that NMNI is a non-market producer as the great majority of its income is provided through grant-in-aid from the Northern Ireland Department for Communities. As such, NMNI has been classified to the central government subsector (S.1311) with effect from 1 March 2006, the date MAGNI s operating name became NMNI. NMNI is the operating name for the National Museums and Galleries of Northern Ireland (MAGNI), which was established after four museums (Ulster Museum, Ulster Folk and Transport Museum, Ulster American Folk Park, and Armagh County Museum) merged together. NMNI s purpose is to provide opportunities for people to gain a greater understanding of Northern Ireland s heritage and history by exhibiting collections, objects, and artefacts. ONS has assessed the classification status of NMNI and has concluded that it is subject to public sector control for reasons including that NMNI s board consists of up to fifteen trustees who are all appointed by the Minister of Communities in Northern Ireland. The assessment also concluded that NMNI is a non-market producer as the great majority of its income is provided through grant-in-aid from the Northern Ireland Department for Communities. As such, NMNI has been classified to the central government subsector (S.1311) with effect from 1 March 2006, the date MAGNI s operating name became NMNI. Please note: while National Museums and Galleries of Northern Ireland is the legal name of this body, its trading name became National Museums of Northern Ireland (NMNI) on 1 March 2006. Therefore, NMNI has a separate entry on the Public Sector Classification Guide. Established 98 q2. Please note: while National Museums and Galleries of Northern Ireland is the legal name of this body, its trading name became National Museums of Northern Ireland (NMNI) on 1 March 2006. Therefore, NMNI has a separate entry on the Public Sector Classification Guide. ;National Museums Northern Ireland (NMNI) is the operating name for the National Museums and Galleries of Northern Ireland (MAGNI), which was established after four museums (Ulster Museum, Ulster Folk and Transport Museum, Ulster American Folk Park, and Armagh County Museum) merged together. NMNI s purpose is to provide opportunities for people to gain a greater understanding of Northern Ireland s heritage and history by exhibiting collections, objects, and artefacts. ONS has assessed the classification status of NMNI and has concluded that it is subject to publ< ic sector control for reasons including that NMNI s board consists of up to fifteen trustees who are all appointed by the Minister of Communities in Northern Ireland. The assessment also concluded that NMNI is a non-market producer as the great majority of its income is provided through grant-in-aid from the Northern Ireland Department for Communities. As such, NMNI has been classified to the central government subsector (S.1311) with effect from 1 March 2006, the date MAGNI s operating name became NMNI. 7Department for Communities (Northern Ireland Executive)The Office for National Statistics (ONS) has undertaken a review of the classification of the Pension Protection Fund (PPF) in light of the latest classification guidance from EUROSTAT. PPF was created by the Pensions Act 2004 to protect the pensions of members of private sector defined benefit pension schemes that have insufficient assets and an insolvent corporate sponsor. The body was previously classified to the public insurance corporation sector (S.12801). However, following the review, ONS has determined that PPF should be reclassified, from its inception, as a funded pension scheme that is controlled by the public sector (S.12901). This reclassification does not change the PPF s status as a public financial corporation. ONS has further determined that, as the PPF is responsible for any underfunding (net liability) of the pension funds it manages, it is both a  pension manager and  pension administrator , as those terms are defined in ESA 2010. ONS has also undertaken a review of the Administration Levy, through which the PPF is funded, and the PPF Levy received directly by the PPF. Both have been classified as other taxes on production (D.29). "Covid Corporate Financing FacilityThe Covid Corporate Financing Facility (CCFF) is the SPV that provides funding to businesses by purchasing commercial paper of up to one year maturity, issued by private non-financial corporations making a material contribution to the UK economy. Having carried out an assessment on CCFF s range of activities, use of its assets and liabilities, and commercial behaviour (see the Manual on Government Deficit and Debt 2019, 1.6.6, 47), the Office for National Statistics has concluded that it should be classified to the central government subsector (S.1311). The classification is effective from 19 March 2020, the date CCFF was created. SCoronavirus Business Interruption Loan Scheme (CBILS) Business Interruption Payment9Provisions for calls under standarised guarantees (AF.66)Non-market output (P.131)vCoronavirus Business Interruption Loan Scheme (CBILS) and Coronavirus Large Business Interruption Loan Scheme (CLBILS)Coronavirus Business Interruption Loan Scheme (CBILS) and Coronavirus Large Business Interruption Loan Scheme (CLBILS) guarantee feesThe Coronavirus Business Interruption Loan Scheme (CBILS) and Coronavirus Large Business Interruption Loan Scheme (CLBILS) are loan guarantee schemes created by the government to support UK businesses that are losing revenue and seeing their cashflow disrupted as a result of coronavirus. ONS has determined that both schemes should be classified as standardised guarantees, meaning the government s balance sheet will include a provision for calls under standardised guarantees liability (AF.66), equivalent to the present value of the expected calls under the guarantees. The classification is effective from 11 March 2020, the date CBILS was first announced. The Coronavirus Business Interruption Loan Scheme (CBILS) and Coronavirus Large Business Interruption Loan Scheme (CLBILS) are loan guarantee schemes created by the government to support UK businesses that are losing revenue and seeing their cashflow disrupted as a result of coronavirus. In order to access the guarantee, lenders pay a fee to the government. As there is no evidence to suggest that the fees are set to cover expected losses, and as there is no market for such guarantees beyond the provision offered by the government, the fees have been classified as non-market output (P.131). The classification is effective from 11 March 2020, the date CBILS was first announced. hThe Coronavirus Business Interruption Loan Scheme (CBILS) is a loan guarantee scheme created by the government to support UK businesses that are losing revenue and seeing their cashflow disrupted as a result of coronavirus. As part of the scheme, the government makes a business interruption payment to the borrowing business to cover the first twelve months of interest payments from the borrower to the lender. As this is a grant for interest relief, the payment has been classified as an other subsidy on production (D.39). The classification is effective from 11 March 2020, the date CBILS was first announced. QNorthern Ireland Practice and Education Council for Nursing and Midwifery (NIPEC)BPDTS Ltd was created to supply digital and technology services to the Department for Work and Pensions (DWP). ONS has assessed the classification status of BPDTS Ltd and has concluded that it is subject to public sector control for reasons including that the Secretary of State for Work and Pensions is the so< le member of the company and can appoint and terminate directors. The assessment also concluded that BPDTS Ltd is a non-market producer as its income is derived from charges to its sole customer, the DWP, on a non-competitive basis. As such, BPDTS Ltd has been classified to the central government subsector (S.1311) with effect from 24 August 2016, the date the company was incorporated.The Northern Ireland Practice and Education Council for Nursing and Midwifery (NIPEC) promotes high standards of practice among nurses and midwives, high standards in the education and training of nurses and midwives, and the professional development of nurses and midwives. ONS has assessed the classification status of NIPEC and has concluded that it is subject to public sector control for reasons including that the Department of Health, Social Services and Public Safety (DHSSPS) has the power under the Health and Personal Social Services Act (Northern Ireland) 2002 to appoint all members of the board. The assessment also concluded that NIPEC is a non-market producer as it receives almost all its income in the form of a revenue budget allocation from DHSSPS. As such, NIPEC has been classified to the central government subsector (S.1311) with effect from 7 October 2002, the date it was established.BPDTS Ltd was created to supply digital and technology services to the Department for Work and Pensions (DWP). ONS has assessed the classification status of BPDTS Ltd and has concluded that it is subject to public sector control for reasons including that the Secretary of State for Work and Pensions is the sole member of the company and can appoint and terminate directors. The assessment also concluded that BPDTS Ltd is a non-market producer as its income is derived from charges to its sole customer, the DWP, on a non-competitive basis. As such, BPDTS Ltd has been classified to the central government subsector (S.1311) with effect from 24 August 2016, the date the company was incorporated.The Northern Ireland Practice and Education Council for Nursing and Midwifery (NIPEC) promotes high standards of practice among nurses and midwives, high standards in the education and training of nurses and midwives, and the professional development of nurses and midwives. ONS has assessed the classification status of NIPEC and has concluded that it is subject to public sector control for reasons including that the Department of Health, Social Services and Public Safety (DHSSPS) has the power under the Health and Personal Social Services Act (Northern Ireland) 2002 to appoint all members of the board. The assessment also concluded that NIPEC is a non-market producer as it receives almost all its income in the form of a revenue budget allocation from DHSSPS. As such, NIPEC has been classified to the central government subsector (S.1311) with effect from 7 October 2002, the date it was established. NIE: DHSSPSSNorthern Ireland Executive: Department of Health, Social Services and Public SafetyADepartment of Health, Social Services and Public Safety (DHSSPS) BPDTS Ltd>The Bounceback Loan Scheme (BBLS) is a loan guarantee scheme created by the government to support UK businesses that are losing revenue and seeing their cashflow disrupted as a result of coronavirus. ONS has determined that BBLS should be classified as a standardised guarantee, meaning the government s balance sheet will include a provision for calls under standardised guarantees liability (AF.66), equivalent to the present value of the expected calls under the guarantees. The classification is effective from 4 May 2020, the date BBLS was opened to applications. &DCFW Ltd (Design Commission for Wales)DCFW Ltd, which operates as the Design Commission for Wales, aims to champion high standards of design and architecture to the public and private sectors in Wales. ONS has assessed the classification status of DCFW Ltd and has concluded that it is subject to public sector control for reasons including that no-one can become a member of DCFW Ltd without approval from the National Assembly for Wales. The assessment also concluded that DCFW Ltd is a non-market producer as it receives almost all of its income in the form of non-competitive grants from the Welsh Government. As such, DCFW Ltd has been classified to the central government subsector (S.1311) with effect from 11 March 2002, the date it was incorporated.8The Northern Ireland Council for Integrated Education (NICIE) is the body that has been tasked with building a cohesive society by advocating for and facilitating the growth of high-quality integrated education in Northern Ireland. ONS has assessed the classification status of NICIE and has concluded that it is subject to public sector control for reasons including that appointments to the position of Chief Executive must be approved by the Department for Education (DfE), and because NICIE s ability to borrow has been restricted by DfE. The assessment also concluded that NICIE is a non-market producer as its revenue comes mainly from non-competitive grants from government. As such, NICIE has been classified to the central government subsector (S.1311) with effect from 2 March 1989, the date it was incorporated.The digital services tax (DST) is the charge levied on the businesses of a group that provide a social media service, search engine, or online marketplace to UK users. ONS has assessed the classification status of DST and has concluded that it is compulsory as it must be paid to Her Majesty s Revenue and Customs (HMRC) when a business has chosen to provide a digital service to UK users, and the worldwide revenue of its group exceeds 500 million (with 25 million of that revenue derived from UK users). The assessment also concluded that the DST is unrequited as the charge is not proportionate to what is provided by HMRC, and because there is a surplus by design to fund broader benefits to a different section of society than the corporations that paid the tax. < The assessment further concluded that it is appropriate to split the classification according to whether it is being paid by a producer that is resident in the UK or a producer that is not resident in the UK. If the latter, the transaction is a tax on imports excluding VAT and import duties (D.2122), as it is a tax on a specific service provided by a non-resident enterprise to resident units within the UK s economic territory (see ESA 2010 4.18). If the former, the transaction is a tax on products except VAT and import taxes (D.214), in part as taxes on products except VAT and import taxes include turnover taxes (see ESA 2010 4.20, i). The classifications are effective from 1 April 2020, the date the tax was introducedoTax on imports excluding VAT and import duties (D.2122) and Tax on products except VAT and import taxes (D.214)NIE: DE3Northern Ireland Executive: Department of Education_Train Operating Companies in England and Scotland operating under Emergency Measure Agreements ^Train Operating Companies in England and Scotland operating under Emergency Measure AgreementsDepartment for Education ITrain Operating Companies (TOCs) with franchise agreements with the UK and Scottish governments agreed Emergency Measures Agreements (EMAs) to ensure the railways continued to operate in the circumstances of dramatically falling passenger numbers. ONS has assessed the classification status of TOCs operating under EMAs and has concluded that they are subject to public sector control for reasons including that most of the revenue and cost risk associated with rail travel has been transferred to the public sector, and because the EMAs place restrictions on TOCs ability to borrow and take key decisions relating to their corporate policy. The assessment also concluded that TOCs are market producers as they compete against other producers of transport, and have covered more than half of their operating costs through market output over the last three financial years. As such, TOCs have been classified to the public non-financial corporations subsector (S.11001) with effect from 1 April 2020, the date the EMAs came into force. The TOCs affected by this classification decision are: Avanti West Coast; c2c; Caledonian Sleeper; Chiltern Railways; Cross Country; East Midlands Railway; Govia Thameslink Railway; Greater Anglia; Great Western Railway; Scotrail; Southeastern; South Western Railway; TransPennine Express; and West Midlands Trains.GTrain Operating Companies (TOCs) with franchise agreements with the UK and Scottish governments agreed Emergency Measures Agreements (EMAs) to ensure the railways continued to operate in the circumstances of dramatically falling passenger numbers. ONS has assessed the classification status of TOCs operating under EMAs and has concluded that they are subject to public sector control for reasons including that most of the revenue and cost risk associated with rail travel has been transferred to the public sector, and because the EMAs place restrictions on TOCs ability to borrow and take key decisions relating to their corporate policy. The assessment also concluded that TOCs are market producers as they compete against other producers of transport, and have covered more than half of their operating costs through market output over the last three financial years. As such, TOCs have been classified to the public non-financial corporations subsector (S.11001) with effect from 1 April 2020, the date the EMAs came into force. The TOCs affected by this classification decision are: Avanti West Coast; c2c; Caledonian Sleeper; Chiltern Railways; Cross Country; East Midlands Railway; Govia Thameslink Railway; Greater Anglia; Great Western Railway; Scotrail; Southeastern; South Western Railway; TransPennine Express; and West Midlands Trains.2Northern Ireland Council for Integrated Education 1Northern Ireland Council for Integrated EducationBounceback Loan SchemeDigital Services TaxComhairle na Gaelscolaiochta (CnaG) is the body tasked with contributing to the development of vibrant Irish-speaking communities by ensuring access to high quality Irish-medium education in Northern Ireland. ONS has assessed the classification status of CnaG and has concluded that it is subject to public sector control for reasons including that appointments to the position of Chief Executive m< ust be approved by the Department of Education (DE), and that the Management Statement and Financial Memorandum agreed between DE and CnaG restricts CnaG s ability to borrow and requires DE approval of CnaG s budgets and business plans. The assessment also concluded that CnaG is a non-market producer as it receives the majority of its income in the form of grant-in-aid from DE. As such, CnaG has been classified to the central government subsector (S.1311) with effect from 9 August 2000, the date it was incorporated. Comhairle na GaelscolaiochtaEThe Commissioner for Older People for Northern Ireland (COPNI) is a corporation sole which aims to safeguard and promote the interests of older persons in Northern Ireland. ONS has assessed the classification status of COPNI and has concluded that it is subject to public sector control for reasons including that the Commissioner is appointed by the First Minister and deputy First Minister (who may also remove the Commissioner from office), and that the Commissioner has been prevented from borrowing. The assessment also concluded that COPNI is a non-market producer as it receives all of its income in the form of grant-in-aid from the Department for Communities. As such, COPNI has been classified to the central government subsector (S.1311) with effect from 25 January 2011, the date the Act that created COPNI came into force. 2Commissioner for Older People for Northern Ireland;Northern Ireland Commissioner for Children and Young PeopleThe Northern Ireland Commissioner for Children and Young People (NICCY) is a corporation sole which possesses the principal aim of safeguarding and promoting the rights and best interests of children and young people in Northern Ireland. ONS has assessed the classification status of NICCY and has concluded that it is subject to public sector control for reasons including that the Commissioner is appointed by the First Minister and deputy First Minister (who may also remove the Commissioner from office), and that the Commissioner has been prevented from borrowing. The assessment also concluded that NICCY is a non-market producer as it receives all of its income in the form of grant-in-aid from the Department for Communities. As such, NICCY has been classified to the central government subsector (S.1311) with effect from 27 February 2003, the date the Order that create NICCY came into force. 6Northern Ireland Executive: Department for CommunitiesNIE: DC#Education and Skills Funding Agency!Transport for Wales Rail ServicesKeolis Amey Wales Cymru Ltd, the Operator and Development Partner (ODP) for the Wales and Borders rail network, agreed an Emergency Measures Agreement (EMA) with the Welsh Government to ensure the railway continued to operate in the circumstances of dramatically falling passenger numbers. Rail services on the Wales and Borders network are provided by Keolis Amey Operations Ltd (the OpCo), and operate under the name Transport for Wales Rail Services. ONS has assessed the classification status of the ODP and the OpCo operating under the EMA and has concluded that they are subject to public sector control for reasons including that most of the revenue and cost risk associated with rail travel has been transferred to the public sector, and because the EMA places restrictions on their ability to borrow and take key decisions relating to their corporate policy. The assessment also concluded that the ODP and the OpCo are market producers as they compete                           ! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ? @ A B C D E F G H I J K L M N O P Q R S T U V W X Y Z [ \ ] ^ _ ` a b c d e f g h i j k l m n o p q r s t u v x y z { | } ~  against other producers of transport, and have covered more than half of their operating costs through market output in their first full year of operations. As such, both the ODP and the OpCo have been classified to the public non-financial corporations subsector (S.11001) with effect from 3 May 2020, the date the EMA came into force.The Education Funding Agency (EFA) merged with the Skills Funding Agency and they have operated as the Education and Skills Funding Agency from 1 April 2017. Therefore, EFA is listed as former central government from that date.The Skills Funding Agency (SFA) merged with the Education Funding Agency and they have operated as the Education and Skills Funding Agency from 1 April 2017. Therefore, SFA is listed as former central government from that date.9The Education and Skills Funding Agency (ESFA) brings together the former responsibilities of the Education Funding Agency (EFA) and Skills Funding Agency (SFA) to create a single agency accountable for funding and skills for children, young people and adults in England. ONS has assessed the classification status of ESFA and has concluded that it is subject to public sector control for reasons including that the ESFA Management Board Chair and non-executive board members are appointed by government ministers. The assessment also concluded that ESFA is a non-market producer as it is funded by non-competitive grants from government. As such, ESFA has been classified to the central government subsector (S.1311) with effect from 1 April 2017, the date the body became operational following the merger of EFA and SFA.NIE:DfCFollowing passage of the Housing (Amendment) Act (Northern Ireland) 2020, ONS has assessed the classification status of Registered Housing Associations in Northern Ireland (RHAs). The assessment concluded that RHAs are private, market producers and as such they will be reclassified to the private non-financial corporations subsector (S.11002) for the purpose of national accounts and other economic statistics. This classification applies from 28 August 2020, the effective date of the legislation. #Offshore Renewable Energy Catapult Following changes to its membership, directorship, and contractual relationship with government, ONS has assessed the classification status of the Offshore Renewable Energy Catapult (ORE). The assessment concluded that following the changes, public sector control of ORE no longer exists. The assessment also concluded that ORE is likely to pass the quantitative market test in a short space of time, and should be considered to be a market body. Therefore, ORE has been reclassified as a private non-financial corporation (S.11002) with effect from 6 October 2020, the date the changes to its membership, directorship, and contractual relationship with government were made. "Offshore Renewable Energy CatapultFollowing passage of the Housing (Amendment) Act (Northern Ireland) 2020, ONS has assessed the classification status of Registered Housing Associations in Northern Ireland (RHAs). The assessment concluded that RHAs are private, market producers and as such they will be reclassified to the private non-financial corporations subsector (S.11002) for the purpose of national accounts and other economic statistics. This classification applies from 28 August 2020, the effective date of the legislation.!Supply Chain Coordination LimitedTrade Credit Reinsurance SchemeThe Trade Credit Reinsurance Scheme (TCRS) is the scheme created by the government following the coronavirus pandemic to provide support to trade credit insurers (TCIs). ONS has determined that TCRS should be classified as a one-off guarantee, meaning there will be no immediate impact on the government s balance sheet. The classification is effectiv< e from 1 April 2020, the date the scheme has been backdated to. The Trade Credit Reinsurance Scheme (TCRS) is the scheme created by the government following the coronavirus pandemic to provide support to trade credit insurers (TCIs). As part of the scheme, payments are made from TCIs to the government. As these payments are not compulsory, they have been classified as non-market output (see MGDD 2019 7.4.1, 9). The classification is effective from 1 April 2020, the date the scheme has been backdated to. (Trade Credit Reinsurance Scheme PaymentsOne-off guaranteeSupply Chain Coordination Limited (SCCL) is the body responsible for managing and coordinating the NHS s supply chain services. ONS has assessed the classification status of SCCL and has concluded that it is subject to public sector control for reasons including that the Secretary of State for Health and Social Care can appoint or dismiss any director or the chairman of the company. The assessment also concluded that SCCL is a non-market producer as it receives almost all of its revenue from the government on a non-competitive basis. As such, SCCL has been classified to the central government subsector (S.1311) with effect from 25 July 2017, the date of its incorporation.&NHS Wales Shared Services Partnership 8Existing Liabilities Scheme for General Practice (Wales)POther miscellaneous current transfers (D.759) and other capital transfers (D.99),Scheme for General Medical Practice Immunity-Other miscellaneous current transfers (D.759):Existing Liabilities Scheme for General Practice (England)/Clinical Negligence Scheme for General Practice%NHS Wales Shared Services PartnershipNHS Resolution{Please note: National Health Service Litigation Authority is the legal name of this body which operates as NHS Resolution. Please note: while National Health Service Litigation Authority is the legal name of this body, it operates as NHS Resolution. Therefore, NHS Resolution has a separate entry on the Public Sector Classification Guide.XMoredun Research Institute (MRI) is a body that conducts scientific research relating to farm livestock diseases that are of public concern. ONS has assessed the classification status of MRI and has concluded that it is not subject to public sector control. The assessment also concluded that MRI is a non-market producer as it receives most of its revenue from non-competitive grant funding from the Scottish Government, meaning it doesn t pass the market test. The assessment further concluded that MRI is a non-profit body as its articles of association specify that its income and profits cannot be transferred to its members. As such, while MRI was listed on the public sector classification guide as a central government body, it has now been classified to the NPISH sector (S.15) with effect from 1 January 1994, the date it was incorporated.~NHS Resolution is the operating name for the National Health Service Litigation Authority (NHSLA) which aims to provide expertise to the NHS to resolve concerns fairly, share learning for improvement, and preserve resources for patient care. It also administers clinical negligence schemes such as the Clinical Negligence Scheme for General Practice. ONS reviewed the classification status of NHS Resolution and has concluded that it is subject to public sector control for reasons including that the majority of its board are public sector appointees. The assessment also concluded that NHS Resolution is a non-market producer as it receives its income from non-competitive grant funding from central government. As such, NHS Resolution has been classified to the central government subsector (S.1311) with effect from 1 April 2017, the date NHSLA's operating name became NHS Resolution.xNHS Resolution is the operating name for the National Health Service Litigation Authority (NHSLA) which aims to provide expertise to the NHS to resolve concerns fairly, share learning for improvement, and preserve resources for patient care. It also administers clinical negligence schemes such as the Clinical Negligence Scheme for General Practice. ONS reviewed the classification status of NHS Resolution and has concluded that it is subject to public sector control for reasons including that the majority of its board are public sector appointees. The assessment also concluded that NHS Resolution is a non-market producer as it receives its income from non-competitive grant funding from central government. As such, NHS Resolution has been classified to the central government subsector (S.1311) with effect from 1 April 2017, the date NHSLA's operating name became NHS Resolution.The NHS Wales Shared Services Partnership (NWSSP) is the body authorised by Welsh Government (WG) Ministers to provide shared services such as pension, payroll, and recruitment, and to administer the Scheme for General Medical Practice Immunity. ONS has assessed the classification status of NWSSP and has concluded that it is subject to public sector control for reasons including that membership of NWSSP is determined by WG through regulations. The assessment also concluded that NWSSP is a non-market producer as it is funded through non-competitive grants from the government. As such, NWSSP has been classified to the central government subsector (S.1311) with effect from 1 April 2011, the date it was created. The NHS Wales Shared Services Partnership (NWSSP) is the body authorised by Welsh Government (WG) Ministers to provide shared services such as pension, payroll, and recruitment, and to administer the Scheme for General Medical Practice Immunity. ONS has assessed the classification status of NWSSP and has concluded that it is subject to public sector control for reasons including that membership of NWSSP is determined by WG through regulations. The assessment also concluded that NWSSP is a non-market producer as it is funded through non-competitive grants from the government. As such, NWSSP has been classified to the central government subsector (S.1311) with effect from 1 April 2011, the date it was created.The Clinical Negligence Scheme for General Practice (CNSGP) is the scheme operated by NHS Resolution that provides NHS General Practitioners and other healthcare professionals in England with an indemnity against claims relating to clinical negligence for incidents that occurred after March 31 2019. ONS has assessed the classification status of CNSGP and has concluded that future negligence claims to be paid by the government should be treated as contingent liabilities, as the requirement for the government to meet their com< mitments under the scheme only materialises when specific conditions prevail (see ESA 2010 5.08). Therefore, it was determined that when claims arise following a ruling of negligence, other miscellaneous current transfers (D.759) will be recorded, as it is a payment of compensation for injury (see ESA 2010 4.136). The transactions will be recorded when a ruling is made which results in compensation being due (see ESA 2010 4.137). The classification applies from 1 April 2019, the date CNSGP was established. ;The Existing Liabilities Scheme for General Practice (ELSGP) is the scheme operated by NHS Resolution that provides NHS General Practitioners and other healthcare professionals in England with an indemnity against claims relating to clinical negligence for incidents that occurred before April 1 2019. ONS has assessed the classification status of ELSGP and has concluded that future negligence claims to be paid by the government should be treated as contingent liabilities, as the requirement for the government to meet their commitments under the scheme only materialises when specific conditions prevail (see ESA 2010 5.08). Therefore, it was determined that when claims arise following a ruling of negligence, other miscellaneous current transfers (D.759) will be recorded, as it is a payment of compensation for injury (see ESA 2010 4.136). The transactions will be recorded when a ruling is made which results in compensation being due (see ESA 2010 4.137). It was also determined that the transfer of assets and future liabilities from Medical Defence Organisations to the government following the creation of ELSGP will be recorded as an other capital transfer (D.99) as it is a non-recurring redistribution of wealth (see ESA 2010 4.164). These classifications apply from 6 April 2019, the date ELSGP was established. TThe Existing Liabilities Scheme for General Practice (ELSGP) is the scheme operated by the NHS Wales Shared Services Partnership that provides NHS General Practitioners and other healthcare professionals in Wales with an indemnity against claims relating to clinical negligence for incidents that occurred before April 1 2019. ONS has assessed the classification status of ELSGP and has concluded that future negligence claims to be paid by the government should be treated as contingent liabilities, as the requirement for the government to meet their commitments under the scheme only materialises when specific conditions prevail (see ESA 2010 5.08). Therefore, it was determined that when claims arise following a ruling of negligence, other miscellaneous current transfers (D.759) will be recorded, as it is a payment of compensation for injury (see ESA 2010 4.136). The transactions will be recorded when a ruling is made which results in compensation being due (see ESA 2010 4.137). It was also determined that the transfer of assets and future liabilities from Medical Defence Organisations to the government following the creation of ELSGP will be recorded as an other capital transfer (D.99) as it is a non-recurring redistribution of wealth (see ESA 2010 4.164). These classifications apply from 6 April 2019, the date ELSGP was established. .The Scheme for General Medical Practice Immunity (GMPI) is the scheme operated by the NHS Wales Shared Services Partnership that provides NHS General Practitioners and other healthcare professionals in Wales with an indemnity against claims relating to clinical negligence for incidents that occurred after March 31 2019. ONS has assessed the classification status of GMPI and has concluded that future negligence claims to be paid by the government should be treated as contingent liabilities, as the requirement for the government to meet their commitments under the scheme only materialises when specific conditions prevail (see ESA 2010 5.08). Therefore, it was determined that when claims arise following a ruling of negligence, other miscellaneous current transfers (D.759) will be recorded, as it is a payment of compensation for injury (see ESA 2010 4.136). The transactions will be recorded when a ruling is made which results in compensation being due (see ESA 2010 4.137). The classification applies from 1 April 2019, the date GMPI was established. ;Qualifications Wales (QW) is the body responsible for regulating non-degree qualifications in Wales. ONS has assessed the classification status of QW and has concluded that it is subject to public sector control for reasons that include that Welsh Ministers appoint all members of its board. The assessment also concluded that QW is a non-market producer as its income is primarily non-competitive funding from the Welsh Government. As such, QW has been classified to the central government subsector (S.1311) with effect from 6 August 2015, the date it was created.&Qualifications Wales/Cymwysterau CymruUK Government Investments Ltd (UKGI) is the body responsible for advising government departments on corporate governance and finance. UKGI has also taken over responsibility of the functions previously provided by UK Financial Investments Ltd. ONS has assessed the classification status of UKGI and has concluded that it is subject to public sector control for reasons that include that Her Majesty s Treasury (HMT) can approve all board appointments. The assessment also concluded that UKGI is a non-market producer as its income is primarily non-competitive grant funding from HMT. As such, UKGI has been classified to the central government subsector (S.1311) with effect from 1 April 2016, the date it began functioning. UK Government Investments LtdThe UK global tariff (UKGT) is a UK Government trade tariff on goods imported to the UK. ONS has assessed the classification status of UKGT and has concluded that it is compulsory as once a body has chosen to import a good to the UK it must pay the tariff associated with the good to the UK government. The assessment also concluded that the tariff is unrequited as no significant work is undertaken in exchange for the payment and the charge is set at a level above the global cost to deliver the service. Therefore, as UKGT is compulsory, unrequited and is paid on goods of a particular type when they enter the UK for use (see ESA 2010 4.18) UKGT has been classified as a tax on import duties (D.2121) with effect from 1 January 2021, the date UKGT replaced the Common External Tariff.UK Global TariffImport duties (D.2121)*Financial Services Compensation Scheme Ltd Homes England6Ministry for Housing, Communities and Local GovernmentPlease note: while the Homes and Communities Agency is the legal name of this body, it operates as Homes England. Therefore, Homes England has a separate entry on the Public Sector Classification Guide.Qualifications Wales Financial Services Compensation Scheme Ltd (FSCS) is the manager of the Financial Services Compensation Scheme, the statutory fund of last resort for customers of authorised financial services firms. ONS has assessed the classification status of FSCS and has concluded that it is subject to public sector con< trol for reasons that include that all of FSCS s directors are public sector appointments. The assessment also concluded that, " FSCS works within a general framework set by the Prudential Regulation Authority (PRA) and Financial Conduct Authority (FCA) while taking decisions on the activation of compensation through their own assessments independently from, and with no requirement for their decisions to be ratified by the PRA, FCA, Bank of England, or Her Majesty s Government (see MGDD 2019 1.5, 5 & 22). " FSCS s remit includes a wide range of areas where compensation can be paid following detailed analysis of complex matters such as the mis-selling of financial investments, life insurance and general insurance, pensions, and mortgages. " Decisions in such areas require both an independent judgement on whether to intervene (so financial compensation is paid) and an independent judgement on the level of intervention (by determining the level of financial compensation) (see MGDD 2019 1.5, 8). " FSCS has an autonomous budget that is fed by its own resources and is able to determine the global size of the budget, a characteristic that is not generally associated with protection funds (see MGDD 2019 1.5, 5 & 23). " FSCS is freely able to take decisions to ensure it has sufficient resources. It can choose how to do this in ways that include borrowing on financial markets, or charging exceptional supplementary levies on the financial services industry. In doing so it takes independent decisions on the nature, amount, conditions and timing of the funding (see MGDD 2019 1.5, 24). " FSCS s services enhance the confidence of customers through the protection they provide to consumers (see MGDD 2019 1.5, 6). " FSCS s services enhance the confidence of shareholders, improve the quality of management, and facilitate the profitability and development of financial institutions by alerting relevant bodies when directors and advisers responsible for mis-selling attempt to continue to practice, and by sharing with the financial industry their analysis on emerging issues in financial services, the reasons behind failures of corporations in the past, and intelligence about individuals who may have responsibility for the past failures (see MGDD 2019 1.5, 6). The assessment therefore concluded that for the purposes of statistical classification FSCS is a supervisory authority, and as such while FSCS was listed on the public sector classification guide as a central government body, it has now been classified to the public financial auxiliaries subsector (S.12601) with effect from 1 December 2001, the date FSCS began operating. As FSCS has been classified as a supervisory authority for statistical purposes, and as the FSCS levy is charged at a level that corresponds to the amount it costs to provide the supervision, the levy has been classified as non-market output (P.131) (see MGDD 2019 1.5, 6) with effect from 1 December 2001, the date FSCS began operating. As the assessment was commenced following an update to the statistical guidance, it s possible that ONS will engage further with international statistical organisations on the classification to strengthen the comparability of the UK s statistics.MHCLG%Public Financial Auxiliary (S.12601) The Financial Services Compensation Scheme (FSCS) is largely funded through payments from financial firms. As FSCS has been classified as a supervisory authority for statistical purposes, and as the FSCS levy is charged at a level that corresponds to the amount it costs to provide the supervision, the levy has been classified as non-market output (P.131) (see MGDD 2019 1.5, 6) with effect from 1 December 2001, the date FSCS began operating. +Financial Services Compensation Scheme Levy Financial Services Compensation Scheme Ltd (FSCS) is the manager of the Financial Services Compensation Scheme, the statutory fund of last resort for customers of authorised financial services firms. ONS has assessed the classification status of FSCS and has concluded that it is subject to public sector control for reasons that include that all of FSCS s directors are public sector appointments. The assessment also concluded that, " FSCS works within a general framework set by the Prudential Regulation Authority (PRA) and Financial Conduct Authority (FCA) while takin< g decisions on the activation of compensation through their own assessments independently from, and with no requirement for their decisions to be ratified by the PRA, FCA, Bank of England, or Her Majesty s Government (see MGDD 2019 1.5, 5 & 22). " FSCS s remit includes a wide range of areas where compensation can be paid following detailed analysis of complex matters such as the mis-selling of financial investments, life insurance and general insurance, pensions, and mortgages. " Decisions in such areas require both an independent judgement on whether to intervene (so financial compensation is paid) and an independent judgement on the level of intervention (by determining the level of financial compensation) (see MGDD 2019 1.5, 8). " FSCS has an autonomous budget that is fed by its own resources and is able to determine the global size of the budget, a characteristic that is not generally associated with protection funds (see MGDD 2019 1.5, 5 & 23). " FSCS is freely able to take decisions to ensure it has sufficient resources. It can choose how to do this in ways that include borrowing on financial markets, or charging exceptional supplementary levies on the financial services industry. In doing so it takes independent decisions on the nature, amount, conditions and timing of the funding (see MGDD 2019 1.5, 24). " FSCS s services enhance the confidence of customers through the protection they provide to consumers (see MGDD 2019 1.5, 6). " FSCS s services enhance the confidence of shareholders, improve the quality of management, and facilitate the profitability and development of financial institutions by alerting relevant bodies when directors and advisers responsible for mis-selling attempt to continue to practice, and by sharing with the financial industry their analysis on emerging issues in financial services, the reasons behind failures of corporations in the past, and intelligence about individuals who may have responsibility for the past failures (see MGDD 2019 1.5, 6). The assessment therefore concluded that for the purposes of statistical classification FSCS is a supervisory authority, and as such while FSCS was listed on the public sector classification guide as a central government body, it has been classified to the public financial auxiliaries subsector (S.12601) with effect from 1 December 2001, the date FSCS began operating. As the assessment was commenced following an update to the statistical guidance, it s possible that ONS will engage further with international statistical organisations on the classification to strengthen the comparability of the UK s statistics. EHomes England (HE) is the body responsible for increasing the number of new homes that are built in England, improving existing affordable homes, and bringing empty homes back into use as affordable housing. It was created after the Homes and Communities Agency changed its name. ONS has assessed the classification status of HE and has concluded that it is subject to public sector control for reasons that include that the Secretary of State for Housing, Communities and Local Government appoints HE s board members. The assessment also concluded that HE is a non-market producer as its income is primarily non-competitive grant funding from central government. As such, HE has been classified to the central government subsector (S.1311) with effect from 1 January 2018, the date the Homes and Communities Agency was renamed as HE.UK Financial Investments Ltd (UKFI) ceased operations on 31 March 2018 and all responsibilities transferred to UK Government Investments Ltd. Therefore, UKFI is listed as former central government from that date. +Former Public Financial Auxiliary (S.12601)9Helen Meaker, Head of Economic Statistics ClassificationsThe Prudential Regulation Authority (PRA), which supervised over 1,500 financial institutions began operating on 1 April 2013 as a subsidiary of the Bank of England (BoE). On the 1 March 2017 the PRA was absorbed into the legal entity of the BoE, and the Prudential Regulation Committee became a statutory committee of the BoE. As such, on 22 January 2020 the PRA was dissolved following liquidation. Therefore, the PRA is listed as a former public financial auxiliary from that date.%Scottish Courts and Tribunals ServiceThe Scottish Courts and Tribunals Service (SCTS) provides administrative support to courts and tribunals in Scotland and to the judiciary. SCTS was created following the merger of the Scottish Court Service with the Scottish Tribunals Service. ONS has assessed the classification status of the SCTS and has concluded that it is subject to public sector control. The reasons for this include that the < Judiciary and Courts (Scotland) Act 2008 gives the Scottish Ministers the power to take over the functions of the SCTS in certain circumstances, for example if SCTS is failing to carry out its functions to such an extent that there is a significant risk to the efficient and effective running of the courts. The assessment also concluded that SCTS is a non-market producer as it receives the majority of its income in the form of non-competitive budget allocation from the Scottish Government. As such, SCTS has been classified to the central government subsector (S.1311). This has effect from 1 April 2015, the date that the Scottish Court Service merged with the Scottish Tribunals Service to create the SCTS, following the passing of the Courts Reform (Scotland) Act 2014 which extended the functions of the Scottish Court Service.From 1 April 2010, the Judiciary and Courts (Scotland) Act 2008 created the Scottish Court Service (now the Scottish Courts and Tribunals Service) as a body corporate. Previously the Scottish Court Service had been an Executive Agency of the Scottish Government. With effect from the date that the Scottish Court Service was established in its new form, the en bloc entry for Scottish Courts will be amended to a former central government body.Scottish Courts (en bloc)Scottish Court Service-From 1 April 2010, the Judiciary and Courts (Scotland) Act 2008 created the Scottish Court Service as a body corporate. Previously the Scottish Court Service had been an Executive Agency of the Scottish Government. The Scottish Court Service merged with the Scottish Tribunals Service on 1 April 2015, to create the Scottish Courts and Tribunals Service (SCTS). The Scottish Court Service is no longer in operation and is therefore classified as a former central government body, with effect from the date of its merger with the Scottish Tribunals Service. BoE+Former CG Funds, Accounts, Courts and Posts 01633 456763The Royal Parks Ltd'Department for Culture, Media and SportScottish Land CommissionSatellite Applications CatapultThe Royal Parks,Private Non-Financial Corporation (S.11002)The Royal Parks Agency, a former executive agency of the Department for Culture, Media and Sport, was responsible for maintaining the Royal Parks. The Agency is no longer active following the transfer of its activities to a new entity, The Royal Parks Ltd. With effect from 16 March 2017, The Royal Parks Ltd's first day of trading, the Royal Parks Agency is classified as a former central government body.Scottish Land Commission s (SLC) purpose is to shape and drive a coherent programme of land reform spanning both urban and rural land, to improve the productivity and diversity of the way Scotland s land is owned and used. ONS has assessed the classification status of SLC and has concluded that it is subject to public sector control for reasons including that the board comprises of six commissioners, five of which are land commissioners and one a tenant farming commissioner, all of whom are appointed by Scottish Ministers. Each member is appointed for a period not exceeding 5 years and may be reappointed as determined by Scottish Ministers. The assessment also concluded that SLC is a non-market producer as it receives grant-in-aid from the Scottish Government to finance its net expenditure. As such, SLC has been classified to the Central Government subsector (S.1311) with effect from 1st April 2017, the date SLC was established by the Land Reform (Scotland) Act 2016.The Royal Parks Ltd serves to protect, conserve, maintain biodiversity and promote the use and enjoyment of the Royal Parks. ONS concluded that The Royal Parks Ltd is under public sector control, because the majority of its governing body is directly appointed by the Department for Culture, Media and Sport and the Mayor of London. The assessment further concluded that its trading subsidiaries, TRP Trading Company Ltd and Royal Parks Foundation Trading Company Ltd, did not have sufficient level of autonomy to be considered to be institutional units, and are therefore included with their parent. The Royal Parks Ltd is a market producer, as it covers more than half of its operating costs from revenue from its trading activities. Therefore, The Royal Parks Ltd has been classified to the public non-financial corporations subsector (S.11001) with effect from 16 March 2017, its first day of trading. Satellite Applications Catapult (SAC) is a not-for-profit company with the aim of enabling businesses to transform research and innovation into commercial success and to help drive economic growth in satellite applications, often while working in conjunction with academic institutions. ONS has assessed the classification status of SAC and it has been reclassified to the private non-financial corporations subsector (S.11002) with effect from 17 December 2020, the date from which public sector control ceased to exist.@Satellite Applications Catapult (SAC) is a not-for-profit company with the aim of enabling businesses to transform research and innovation into commercial success and to help drive economic growth in satellite applications, often while working in conjunction with academic institutions. ONS has assessed the classification status of SAC and it has been classified to the central government subsector (S.1311) with effect from 24 February 2012 until 31 March 2016, the period when SAC was under public sector control and had the majority of funding from government grants. :Satellite Applications Catapult (SAC) is a not-for-profit company with the aim of enabling businesses to transform research and innovation into commercial success and to help drive economic growth in satellite applications, often while working in conjunction with academic institutions. ONS has assessed the classification status of SAC and it has been reclassified to the public non-financial corporations subsector (S.11001) with effect from 1 April 2016 until 16 December 2020, the period when it operated as a market body whilst still under public sector control. Satellite Applications Catapult (SAC) is a not-for-profit company with the aim of enabling businesses to transform research and innovation into commercial success and to help drive economic growth in satellite applications, often while working in conjunction with academic institutions. ONS has assessed the classification status of SAC and it has been reclassified to the private non-financial corporations subsector (S.11002) with effect from 17 December 2020, the date from which public sector control ceased to exist. Satellite Applications Catapult (SAC) is a not-for-profit company with the aim of enabling businesses to transform research and innovation into commercial success and to help drive economic growth in satellite applications, often while working in conjunction with academic institutions. ONS has assessed the classification status of SAC and it has been reclassified to the private non-financial corporations subsector (S.11002) with effect from 17 December 2020, the date from which public sector control ceased to exist. 4Department of Business, Energy & Indust< rial Strategy,Compound Semiconductor Applications CatapultCompound Semiconductor Applications Catapult (CSAC) is a not-for-profit company with the aim of enabling businesses to transform research and innovation into commercial success and to help drive economic growth in compound semiconductor applications. ONS has assessed the classification status of CSAC and has concluded that it is subject to public sector control for reasons that include the composition of the board, together with the sole member being a public sector appointee. The assessment also concluded that CSAC is a non-market producer as its income is primarily non-competitive grant funding from central government. As such, CSAC has been classified to the central government subsector (S.1311) with effect from 28 June 2016, the date of incorporation. Celsa Steel (UK) LtdRecovery Loan Scheme:Provisions for calls under standardised guarantees (AF.66)The Recovery Loan Scheme (RLS) ensures businesses of any size can continue to access loans and other kinds of finance of up to 10 million per business once the existing COVID-19 loan schemes (Coronavirus Business Interruption Loan Scheme, the Coronavirus Large Business Interruption Loan Scheme and the Bounce Back Loan Scheme) closed on 31 March 2021. ONS has determined that the RLS should be classified as a standardised guarantee, meaning the government s balance sheet will include a liability, a provision for calls under standardised guarantees (AF.66), equivalent to the present value of the expected calls under the guarantees. The classification is effective from 6 April 2021, the date the RLS was opened to lenders.#Recovery Loan Scheme guarantee feesNon-Market Output (P.131)The Recovery Loan Scheme (RLS) ensures businesses of any size can continue to access loans and other kinds of finance of up to 10 million per business once the existing COVID-19 loan schemes (Coronavirus Business Interruption Loan Scheme, the Coronavirus Large Business Interruption Loan Scheme and the Bounce Back Loan Scheme) closed on 31 March 2021. In order to access the guarantee, lenders pay a fee to the government. As there is no evidence to suggest that the fees are set to cover expected losses, and as there is no market for such guarantees beyond the provision offered by the government, the fees have been classified as non-market output (P.131). The classification is effective from 6 April 2021, the date the RLS was opened to lenders. Digital CatapultDigital Catapult (DC) is a non-profit company with the aim of enabling businesses to transform research and innovation into commercial success and to help drive economic growth in related areas. DC s specific aim is to support UK industry, with a focus on a new and emerging advanced digital technology stack combining future networks, artificial intelligence, distributed systems and immersive technologies. ONS has assessed the classification status of DC and has concluded that public sector control no longer exists after appointments to DCs board were considered against the public sector in perpetuity precedent and other indicators of control were removed. The assessment also concluded that DC is a non-market producer as the majority of its income comes from non-competitive grant funding from central government. As such it has been reclassified from the central government subsector (S.1311) to the non-profit institutions serving households sector (S.15) with effect from 23 December 2020, the date from which public sector control ceased to exist, whilst still receiving the majority of its funding from non-competitive government grants. Celsa Steel"Public Non-Financial Corporation Digital Catapult (DC) is a non-profit company with the aim of enabling businesses to transform research and innovation into commercial success and to help drive economic growth in related areas. DC s specific aim is to support UK industry, with a focus on a new and emerging advanced digital technology stack combining future networks, artificial intelligence, distributed systems and immersive technologies. ONS has assessed the classification status of DC and has concluded that public sector control existed because the majority of the board were public sector appointments. The assessment also concluded that DC is a non-market producer as the majority of its income comes from non-competitive grant funding from central government. As such it has been classified to the central government subsector (S.1311) with effect from 24 February 2012 until 22 December 2020, the period when DC was under public sector control and had the majority of funding from non-competitive government grants.+Public Non-financial Corporation (S.11001)ONS has assessed the classification status of Celsa Steel (UK) Ltd following the UK Government s provision of an emergency loan on 2 July 2020. ONS has concluded that the conditions of the loan, which include commitments to achieving net zero carbon targets and restraints on executive pa< y and bonuses, mean that Celsa Steel (UK) Ltd is subject to public sector control for the period of the loan. Also, Celsa Steel (UK) is a market producer as its principle activity is the production of market goods. As such, Celsa Steel (UK) has been classified to the public non-financial corporations subsector (S.11001) with effect from 2 July 2020, the date the loan was agreed. 74. Northern Ireland Public Bodies Annual Report 2016-17Cell and Gene Therapy CatapultEnergy Systems CatapultThe Energy Systems Catapult (ESC) is part of a network of not-for-profit companies, with the aim of enabling businesses to transform research and innovation into commercial success and to help drive economic growth in related areas. ESC s specific aim is to accelerate the transformation of the UK's energy system and ensure UK businesses and consumers capture the opportunities of clean growth. ESC takes a whole-systems view of the energy sector, to identify and address innovation priorities in market barriers, in order to decarbonise the energy system at the lowest cost. ONS has assessed the classification status of ESC and concluded that public sector control existed because the majority of the board were public sector appointments. The assessment also concluded that ESC was a non-market producer as the majority of its income came from non-competitive grant funding from central government. As such, ESC has been classified to the central government subsector (S.1311) with effect from 25 September 2013 until 22 December 2020, the period when it was under public sector control and had the majority of its funding from non-competitive government grants.Regulator of Social Housing6Ministry of Housing, Communities and Local Government The Regulator of Social Housing (RSH) is responsible for regulating registered providers of social housing, to ensure an efficient well governed sector, delivering homes that meet a range of needs. ONS has assessed the classification status of RSH and has concluded that it is subject to public sector control for reasons that include that the Secretary of State for Housing, Communities and Local Government appoints RSH's board members. The assessment also concluded that RSH is a non-market, regulatory body as its income is primarily from two sources, registration fees and non-competitive grant funding from central government. As such, RSH has been classified to the central government subsector (S.1311) with effect from 1 October 2018, the date it was established.Social Security ScotlandScottish Government Social Security Scotland is an Executive Agency of the Scottish Government, responsible for the administration of a range of devolved social security benefits for residents of Scotland. ONS has assessed the classification status of Social Security Scotland and concluded that it is under public sector control, for reasons including that the Scottish Ministers control its strategic remit and purpose, and the Cabinet Secretary for Social Security and Older People is responsible for determining the overall policy and resources framework within which the Agency operates. The assessment also concluded that Social Security Scotland is a non-market producer, as it is fully funded from a non-competitive budget allocation from the Scottish Government. As such, Social Security Scotland has been classified to the central government subsector (S.1311) with effect from 01 June 2018, the date on which the Social Security (Scotland) Act 2018 received Royal Assent.+Private non-financial corporation (S.11002)Energy Systems Catapult (ESC) is a non-profit company with the aim of enabling businesses to transform research and innovation into commercial success and to help drive economic growth in related areas. ESC s specific aim is to accelerate the transformation of the UK's energy system and ensure UK businesses and consumers capture the opportunities of clean growth. ESC takes a whole-systems view of the energy sector, to identify and address innovation priorities in market barriers, in order to decarbonise the energy system at the lowest cost. ONS has assessed the classification status of ESC and has concluded that public sector control no longer exists after appointments to ESC's board were considered against the public sector in perpetuity precedent and other indicators of control were removed. The assessment also concluded that ESC is a market producer as the majority of its income came from competitive sources. As such it has been reclassified from the central government subsector (S.1311) to the private non-financial corporations subsector (S.11002) with effect from 23 December 2020, the date from which public sector control ceased to exist, and ESC received the majority of its income from competitive sources.-Regulator of Social Housing registration fees%Payment for non-market output (P.131)oThe Regulator of Social Housing (RSH) is responsible for regulating registered providers of social housing, resulting in an efficient well governed sector, delivering homes that meet a range of needs. ONS has assessed the classification status of RSH registration fees and has concluded that the fees are compulsory, as although there is no requirement to register before providing social housing, in order to be listed as  registered , the < provider must apply to RSH. The charges can be considered to be requited as they are regulatory in nature and prices are set to recover the cost of delivering the service. The charges were not considered to be economically significant as there is no obvious market in which RSH functions. As such, the registration fees have been classified as a payment for non-market output (P.131) from 1 October 2018, the date RSH was established."Super deduction capital allowancesNon-payable tax creditONS has undertaken a classification assessment of the new, temporary capital allowances announced in Budget 2021. The new measure provides an entity which purchases eligible plant and machinery with (i) a  super-deduction providing allowances of 130% on most new plant and machinery investments that ordinarily qualify for 18% main rate writing down allowances and (ii) a first-year allowance of 50% on most new plant and machinery investments that ordinarily qualify for 6% special rate writing down allowances. The assessment concluded that the new allowances should be classified as non-payable tax credits, because the amount of relief available is limited to the size of a taxpayer s tax liability. As a non-payable tax credit, the new measure will be recorded as negative tax revenue, that is, a deduction from total corporation tax revenue. This classification is effective from 1 April 2021, the date that the measure became effective, and is applicable to all relevant expenditure incurred between 1 April 2021 until the end of March 2023.Following changes made to the board, ONS has assessed the classification status of Cell and Gene Therapy Centre (CGTC) and has concluded that public sector control no longer exists after appointments to CGTC's board were considered against the public sector in perpetuity precedent and other indicators of control were removed. The assessment also concluded that CGTC is a market producer as the majority of its income comes from competitive sources. As such it has been reclassified from the central government subsector (S.1311) to the private non-financial corporations subsector (S.11002) with effect from 26 January 2021, the date from which public sector control ceased to exist and CGTC received the majority of its income from competitive sources.Following changes made to the board, ONS has assessed the classification status of Energy Systems Catapult and has concluded that public sector control no longer exists after appointments to ESC's board were considered against the public sector in perpetuity precedent and other indicators of control were removed. The assessment also concluded that ESC is a market producer as the majority of its incom e came from competitive sources. As such it has been reclassified from the central government subsector (S.1311) to the private non-financial corporations subsector (S.11002) with effect from 23 December 2020, the date from which public sector control ceased to exist, and ESC received the majority of its income from competitive sources.The Regulator of Social Housing (RSH) is responsible for regulating registered providers of social housing, to ensure an efficient well governed sector, delivering homes that meet a range of needs. ONS has assessed the classification status of RSH and has concluded that it is subject to public sector control for reasons that include that the Secretary of State for Housing, Communities and Local Government appoints RSH's board members. The assessment also concluded that RSH is a non-market, regulatory body as its income is primarily from two sources, registration fees and non-competitive grant funding from central government. As such, RSH has been classified to the central government subsector (S.1311) with effect from 1 October 2018, the date it was established.Social Security Scotland is an Executive Agency of the Scottish Government, responsible for the administration of a range of devolved social security benefits for residents of Scotland. ONS has assessed the classification status of Social Security Scotland and concluded that it is under public sector control, for reasons including that the Scottish Ministers control its strategic remit and purpose, and the Cabinet Secretary for Social Security and Older People is responsible for determining the overall policy and resources framework within which the Agency operates. The assessment also concluded that Social Security Scotland is a non-market producer, as it is fully funded from a non-competitive budget allocation from the Scottish Government. As such, Social Security Scotland has been classified to the central government subsector (S.1311) with effect from 01 June 2018, the date on which the Social Security (Scotland) Act 2018 received Royal Assent.0Office of the Health Professionals Adjudicators $Tower Hamlets Hoiusing Action Trust MPublic Non-Financial Corporation/Foreign Controlled Non-Financial CorporationEast Midlands Aiport (s MA)UPublic Non-Financial Corporation/Private Non-Financial Corporation (see notes in tab))North East Business and Innovation CentreLothian Region Transport Plc!Nursery Channel Ltd (S-S4C) (The)The Cell and Gene Therapy Catapult (CGTC) is part of a network of not-for-profit companies, with the aim of enabling businesses to transform research and innovation into commercial success and to help drive economic growth in related areas. CGTC s specific aim is to provide clinical, technical, regulatory, business and reimbursement expertise in the field of cell and gene therapy. ONS has assessed the classification status of CGTC and concluded that public sector control existed because the majority of the board were public sector appointments. The assessment also concluded that CGTC was a non-market producer as the majority of its income came from non-competitive grant funding from central government. As such, CGTC has been classified to the central government subsector (S.1311) with effect from 24 February 2012 until 25 January 2021, the period when it was under public sector control and had the majority of funding from non-competitive government grants.The Cell and Gene Therapy Ca< tapult (CGTC) is a non-profit company with the aim of enabling businesses to transform research and innovation into commercial success and to help drive economic growth in related areas. CGTC s specific aim is to provide clinical, technical, regulatory, business and reimbursement expertise in the field of cell and gene therapy. ONS has assessed the classification status of CGTC and has concluded that public sector control no longer exists after appointments to CGTC's board were considered against the public sector in perpetuity precedent and other indicators of control were removed. The assessment also concluded that CGTC is a market producer as the majority of its income comes from competitive sources. As such it has been reclassified from the central government subsector (S.1311) to the private non-financial corporations subsector (S.11002) with effect from 26 January 2021, the date from which public sector control ceased to exist and CGTC received the majority of its income from competitive sources.Mortgage Guarantee Scheme\The Mortgage Guarantee Scheme (MGS) launched on the 19 April 2021 and is open until 31st December 2022. The MGS aims to help first time buyers or current homeowners secure a mortgage with a 5% deposit to buy a house of up to 600,000. ONS has determined that the MGS should be classified as a standardised guarantee, meaning the government s balance sheet will include a liability, a provision for calls under standardised guarantees (AF.66), equivalent to the present value of the expected calls under the guarantees. This classification is effective from 19 April 2021, the date the MGS was launched.1Non-profit Institutions Serving Households (S.15)Staithes Harbour CommissionersIn June 2021, ONS assessed the classification status of minor trust ports in England and Wales. The assessment concluded that a minor trust port is under public sector control if the public sector has the right to appoint 50% or more of the trust port's governing body. The assessment also concluded that minor trust ports are market producers, as the majority of their income is derived from charges for the supply of services. As public sector organisations have the right to appoint 50% of the governing body of Staithes Harbour Commissioners, the body has been reclassified from the private non-financial corporations subsector (S.11002) to the public non-financial corporations subsector (S.11001). This takes effect from 7 July 1993, the date on which the Harbour Authorities (Variation of Constitution) Order 1993 came into force, this being the latest legislative change affecting the constitution of the body. In June 2021, ONS assessed the classification status of minor trust ports in England and Wales. The assessment concluded that a minor trust port is under public sector control if the public sector has the right to appoint 50% or more of the trust port's governing body. The assessment also concluded that minor trust ports are market producers, as the majority of their income is derived from charges for the supply of services. Following passing of the Bridlington Harbour Revision (Constitution) Order 2004, public sector organisations make no appointments to the governing body of Bridlington Pier and Harbour Commissioners. As such, Bridlington Pier and Harbour Commissioners has been reclassified from the public non-financial corporations subsector (S.11001) to the private non-financial corporations subsector (S.11002). This takes effect from 28 May 2004, the date on which the Bridlington Harbour Revision (Constitution) Order 2004 came into force. Caernarfon Harbour TrusteesIn June 2021, ONS assessed the classification status of minor trust ports in England and Wales. The assessment concluded that a minor trust port is under public sector control if the public sector has the right to appoint 50% or more of the trust port's governing body. The assessment also concluded that minor trust ports are market producers, as the majority of their income is derived from charges for the supply of services. Following passing of the Caernarfon Harbour Trust (Constitution) Harbour Revision Order 2012, public sector organisations appoint less than 50% of the governing body of Caernarfon Harbour Trustees. As such, Caernarfon Harbour Trustees has been reclassified from the public non-financial corporations subsector (S.11001) to the private non-financial corporations subsector (S.11002). This takes effect from 25 August 2012, the date on which the Caernarfon Harbour Trust (Constitution) Harbour Revision Order 2012 came into force. In June 2021, ONS assessed the classification status of minor trust ports in England and Wales. The assessment concluded that a minor trust port is under public sector control if the public sector has the right to appoint 50% or more of the trust port's governing body. The assessment also concluded that minor trust ports are market producers, as the majority of their income is derived from charges for the supply of services. Following passing of the Falmouth Harbour Revision (Constitution) Order 2004, public sector organisations make no appointments to the governing body of Falmouth Harbour Commissioners. As such, Falmouth Harbour Commissioners has been reclassified from the public non-financial corporations subsector (S.11001) to the private non-financial corporations subsector (S.11002). This takes effect from 31 December 2004, the date on which the Falmouth Harbour Revision (Constitution) Order 2004 came into force. In June 2021, ONS assessed the classification status of minor trust ports in England and Wales. The assessment concluded that a minor trust port is under public sector control if the public sector has the right to appoint 50% or more of the trust port's governing body. The assessment also concluded that minor trust ports are market producers, as the majority of their income is derived from charges for the supply of services. Following passing of the Newlyn Pier & Harbour (Constitution) Order 2010, public sector organisations appoint less than 50% of the governing body of Newlyn Pier and Harbour Commissioners. As such, Newlyn Pier and Harbour Commissioners has been reclassified from the public non-financial corporations subsector (S.11001) to the private non-financial corporations subsector (S.11002). This takes effect from 21 May 2010, the date on which the Newlyn Pier & Harbour (Constitution) Order 2010 came into force. In June 2021, ONS assessed the classification status of minor trust ports in England and Wales. Th< e assessment concluded that a minor trust port is under public sector control if the public sector has the right to appoint 50% or more of the trust port's governing body. The assessment also concluded that minor trust ports are market producers, as the majority of their income is derived from charges for the supply of services. Following passing of the Caernarfon Harbour Trust (Constitution) Harbour Revision Order 2012, public sector organisations appoint less than 50% of the governing body of Caernarfon Harbour Trustees. As such, Caernarfon Harbour Trustees has been reclassified from the public non-financial corporations subsector (S.11001) to the private non-financial corporations subsector (S.11002). This takes effect from 25 August 2012, the date on which the Caernarfon Harbour Trust (Constitution) Harbour Revision Order 2012 came into force.Chichester Harbour ConservancyIn June 2021, ONS assessed the classification status of minor trust ports in England and Wales. The assessment concluded that a minor trust port is under public sector control if the public sector has the right to appoint 50% or more of the trust port's governing body. The assessment also concluded that minor trust ports are market producers, as the majority of their income is derived from charges for the supply of services. The public sector has the right to appoint more than 50% of Chichester Harbour Conservancy's governing body. As such, the assessment concluded that the body should continue to be classified to the public non-financial corporations subsector (S.11001). In June 2021, ONS assessed the classification status of minor trust ports in England and Wales. The assessment concluded that a minor trust port is under public sector control if the public sector has the right to appoint 50% or more of the trust port's governing body. The assessment also concluded that minor trust ports are market producers, as the majority of their income is derived from charges for the supply of services. The public sector has the right to appoint more than 50% of Langstone Harbour Board's governing body. As such, the assessment concluded that the body should continue to be classified to the public non-financial corporations subsector (S.11001). In June 2021, ONS assessed the classification status of minor trust ports in England and Wales. The assessment concluded that a minor trust port is under public sector control if the public sector has the right to appoint 50% or more of the trust port's governing body. The assessment also concluded that minor trust ports are market producers, as the majority of their income is derived from charges for the supply of services. The public sector has the right to appoint more than 50% of Littlehampton Harbour Board's governing body. As such, the assessment concluded that the body should continue to be classified to the public non-financial corporations subsector (S.11001). !River Yealm Harbour CommissionersIn June 2021, ONS assessed the classification status of minor trust ports in England and Wales. The assessment concluded that a minor trust port is under public sector control if the public sector has the right to appoint 50% or more of the trust port's governing body. The assessment also concluded that minor trust ports are market producers, as the majority of their income is derived from charges for the supply of services. The public sector has the right to appoint more than 50% of River Yealm Harbour Commissioners' governing body. As such, the assessment concluded that the body should continue to be classified to the public non-financial corporations subsector (S.11001). In June 2021, ONS assessed the classification status of minor trust ports in England and Wales. The assessment concluded that a minor trust port is under public sector control if the public sector has the right to appoint 50% or more of the trust port's governing body. The assessment also concluded that minor trust ports are market producers, as the majority of their income is derived from charges for the supply of services. The public sector has the right to appoint more than 50% of Sandwich Port and Haven Commissioners' governing body. As such, the assessment concluded that the body should continue to be classified to the public non-financial corporations subsector (S.11001). "Saundersfoot Harbour Commissioners'In June 2021, ONS assessed the classification status of minor trust ports in England and Wales. The assessment concluded that a minor trust port is under public sector control if the public sector has the right to appoint 50% or more of the trust port's governing body. The assessment also concluded that minor trust ports are market producers, as the majority of their income is derived from charges for the supply of services. The public sector has the right to appoint 25% of Saundersfoot Harbour Commissioners' governing body. The remaining appointments are made by a panel, 50% of which are nominated by public sector organisations. As such, the assessment concluded that Saundersfoot Harbour Commissioners should continue to be classified to the public non-financial corporations subsector (S.11001). Berwick Harbour Commissioners,Private Non-financial Corporation (S.11002)In June 2021, ONS assessed the classification status of minor trust ports in England and Wales. The assessment concluded that a minor trust port is under public sector control if the public sector has the right to appoint 50% or more of the trust port's governing body. The assessment also concluded that minor trust ports are market producers, as the majority of their income is derived from charges for the supply of services. The public sector does not have the right to appoint 50% or more of Berwick Harbour Commissioners' governing body. As such, the assessment concluded that Berwick Harbour Commissioners should continue to be classified to the private non-financial corporations subsector (S.11002). #Brightlingsea Harbour CommissionersIn June 2021, ONS assessed the classification status of minor trust ports in England and Wales. The assessment concluded that a minor trust port is under public sector control if the public sector has the right to appoint 50% or more of the trust port's governing body. The assessment also concluded that minor trust ports are market producers, as the majority of their income is derived from charges for the supply of services. The public sector does not have the right to appoint 50% or more of Brightlingsea Harbour Commissioners' governing body. As such, the assessment concluded that Brightlingsea Harbour Commissioners should continue to be classified to the private non-financial corporations subsector (S.11002). Cattewater Harbour CommissionersIn June 2021, ONS assessed the classification status of minor trust ports in England and Wales. The assessment concluded that a minor trust port is under public sector control if the public sector has the right to appoint 50% or more of the trust port's governing body. The assessment also concluded that minor trust ports are market producers, as the majority of their income is derived from charges for the supply of services. The public sector does not have the right to appoint 50% or more of Cattewater Harbour Commissioners' governing body. As such, the assessment concluded that Cattewater Harbour Commissioners should continue to be classified to the private non-financial corporations subsector (S.11002). Cowes Harbour CommissionersIn June 2021, ONS assessed the classification status of minor trust ports in England and Wales. The assessment concluded that a minor trust port is under public sector control if the public sector has the right to appoint 50% or more of the trust port's governing body. The assessment also concluded that minor trust ports are market producers, as the majority of their income is derived from charges for the supply of services. The public sector does not have the right to appoint 50% or more of Cowes Harbour Commissioners' governing body. As such, the assessment concluded that Cowes Harbour Commissioners should continue to be classified to the private non-financial corporations subs< ector (S.11002). %Dart Harbour and Navigation AuthorityIn June 2021, ONS assessed the classification status of minor trust ports in England and Wales. The assessment concluded that a minor trust port is under public sector control if the public sector has the right to appoint 50% or more of the trust port's governing body. The assessment also concluded that minor trust ports are market producers, as the majority of their income is derived from charges for the supply of services. The public sector does not have the right to appoint 50% or more of Dart Harbour and Navigation Authority's governing body. As such, the assessment concluded that Dart Harbour and Navigation Authority should continue to be classified to the private non-financial corporations subsector (S.11002). Fowey Harbour CommissionersIn June 2021, ONS assessed the classification status of minor trust ports in England and Wales. The assessment concluded that a minor trust port is under public sector control if the public sector has the right to appoint 50% or more of the trust port's governing body. The assessment also concluded that minor trust ports are market producers, as the majority of their income is derived from charges for the supply of services. The public sector does not have the right to appoint 50% or more of Fowey Harbour Commissioners' governing body. As such, the assessment concluded that Fowey Harbour Commissioners should continue to be classified to the private non-financial corporations subsector (S.11002). Gloucester Harbour TrusteesIn June 2021, ONS assessed the classification status of minor trust ports in England and Wales. The assessment concluded that a minor trust port is under public sector control if the public sector has the right to appoint 50% or more of the trust port's governing body. The assessment also concluded that minor trust ports are market producers, as the majority of their income is derived from charges for the supply of services. The public sector does not have the right to appoint 50% or more of Gloucester Harbour Trustees' governing body. As such, the assessment concluded that Gloucester Harbour Trustees should continue to be classified to the private non-financial corporations subsector (S.11002). Great Yarmouth Port AuthorityIn June 2021, ONS assessed the classification status of minor trust ports in England and Wales. The assessment concluded that a minor trust port is under public sector control if the public sector has the right to appoint 50% or more of the trust port's governing body. The assessment also concluded that minor trust ports are market producers, as the majority of their income is derived from charges for the supply of services. The public sector does not have the right to appoint 50% or more of Great Yarmouth Port Authority's governing body. As such, the assessment concluded that Great Yarmouth Port Authority should continue to be classified to the private non-financial corporations subsector (S.11002). King s Lynn Conservancy BoardIn June 2021, ONS assessed the classification status of minor trust ports in England and Wales. The assessment concluded that a minor trust port is under public sector control if the public sector has the right to appoint 50% or more of the trust port's governing body. The assessment also concluded that minor trust ports are market producers, as the majority of their income is derived from charges for the supply of services. The public sector does not have the right to appoint 50% or more of King s Lynn Conservancy Board's governing body. As such, the assessment concluded that King s Lynn Conservancy Board should continue to be classified to the private non-financial corporations subsector (S.11002). Lancaster Port CommissionersIn June 2021, ONS assessed the classification status of minor trust ports in England and Wales. The assessment concluded that a minor trust port is under public sector control if the public sector has the right to appoint 50% or more of the trust port's governing body. The assessment also concluded that minor trust ports are market producers, as the majority of their income is derived from charges for the supply of services. The public sector does not have the right to appoint 50% or more of Lancaster Port Commissioners' governing body. As such, the assessment concluded that Lancaster Port Commissioners should continue to be classified to the private non-financial corporations subsector (S.11002). Lymington Harbour CommissionersIn June 2021, ONS assessed the classification status of minor trust ports in England and Wales. The assessment concluded that a minor trust port is under public sector control if the public sector has the right to appoint 50% or more of the trust port's governing body. The assessment also concluded that minor trust ports are market producers, as the majority of their income is derived from charges for the supply of services. The public sector does not have the right to appoint 50% or more of Lymington Harbour Commissioners' governing body. As such, the assessment concluded that Lymington Harbour Commissioners should continue to be classified to the private non-financial corporations subsector (S.11002). (Maldon Harbour Improvement CommissionersIn June 2021, ONS assessed the classification status of minor trust ports in England and Wales. The assessment concluded that a minor trust port is under public sector control if the public sector has the right to appoint 50% or more of the trust port's governing body. The assessment also concluded that minor trust ports are market producers, as the majority of their income is derived from charges for the supply of services. The public sector does not have the right to appoint 50% or more of Maldon Harbour Improvement Commissioners' governing body. As such, the assessment concluded that Maldon Harbour Improvement Commissioners should continue to be classified to the private non-financial corporations subsector (S.11002). Maryport Harbour AuthorityIn June 2021, ONS assessed the classification status of minor trust ports in England and Wales. The assessment concluded that a minor trust port is under public sector control if the public sector has the right to appoint 50% or more of the trust port's governing body. The assessment also concluded that minor trust ports are market producers, as the majority of their income is derived from charges for the supply of services. The public sector does not have the right to appoint 50% or more of Maryport Harbour Authority's governing body. As such, the assessment concluded that Maryport Harbour Authority should continue to be classified to the private non-financial corporations subsector (S.11002). Neath Port AuthorityIn June 2021, ONS assessed the classification status of minor trust ports in England and Wales. The assessment concluded that a minor trust port is under public sector control if the public sector has the right to appoint 50% or more of the trust port's governing body. The assessment also concluded that minor trust ports are market producers, as the majority of their income is derived from charges for the supply of services. The public sector does not have the right to appoint 50% or more of Neath Port Authority' governing body. As such, the assessment concluded that Neath Port Authority should continue to be classified to the private non-financial corporations subsector (S.11002). < Newport Harbour CommissionersIn June 2021, ONS assessed the classification status of minor trust ports in England and Wales. The assessment concluded that a minor trust port is under public sector control if the public sector has the right to appoint 50% or more of the trust port's governing body. The assessment also concluded that minor trust ports are market producers, as the majority of their income is derived from charges for the supply of services. The public sector does not have the right to appoint 50% or more of Newport Harbour Commissioners' governing body. As such, the assessment concluded that Newport Harbour Commissioners should continue to be classified to the private non-financial corporations subsector (S.11002). Padstow Harbour CommissionersIn June 2021, ONS assessed the classification status of minor trust ports in England and Wales. The assessment concluded that a minor trust port is under public sector control if the public sector has the right to appoint 50% or more of the trust port's governing body. The assessment also concluded that minor trust ports are market producers, as the majority of their income is derived from charges for the supply of services. The public sector does not have the right to appoint 50% or more of Padstow Harbour Commissioners' governing body. As such, the assessment concluded that Padstow Harbour Commissioners should continue to be classified to the private non-financial corporations subsector (S.11002). Polperro Harbour TrusteesIn June 2021, ONS assessed the classification status of minor trust ports in England and Wales. The assessment concluded that a minor trust port is under public sector control if the public sector has the right to appoint 50% or more of the trust port's governing body. The assessment also concluded that minor trust ports are market producers, as the majority of their income is derived from charges for the supply of services. The public sector does not have the right to appoint 50% or more of Polperro Harbour Trustees' governing body. As such, the assessment concluded that Polperro Harbour Trustees should continue to be classified to the private non-financial corporations subsector (S.11002). Teignmouth Harbour CommissionersIn June 2021, ONS assessed the classification status of minor trust ports in England and Wales. The assessment concluded that a minor trust port is under public sector control if the public sector has the right to appoint 50% or more of the trust port's governing body. The assessment also concluded that minor trust ports are market producers, as the majority of their income is derived from charges for the supply of services. The public sector does not have the right to appoint 50% or more of Teignmouth Harbour Commissioners' governing body. As such, the assessment concluded that Teignmouth Harbour Commissioners should continue to be classified to the private non-financial corporations subsector (S.11002). .Yarmouth (Isle of Wight) Harbour CommissionersIn June 2021, ONS assessed the classification status of minor trust ports in England and Wales. The assessment concluded that a minor trust port is under public sector control if the public sector has the right to appoint 50% or more of the trust port's governing body. The assessment also concluded that minor trust ports are market producers, as the majority of their income is derived from charges for the supply of services. The public sector does not have the right to appoint 50% or more of Yarmouth (Isle of Wight) Harbour Commissioners' governing body. As such, the assessment concluded that Yarmouth (Isle of Wight) Harbour Commissioners should continue to be classified to the private non-financial corporations subsector (S.11002). Wells Harbour CommissionersIn June 2021, ONS assessed the classification status of minor trust ports in England and Wales. The assessment concluded that a minor trust port is under public sector control if the public sector has the right to appoint 50% or more of the trust port's governing body. The assessment also concluded that minor trust ports are market producers, as the majority of their income is derived from charges for the supply of services. The public sector does not have the right to appoint 50% or more of Wells Harbour Commissioners' governing body. As such, the assessment concluded that Wells Harbour Commissioners should continue to be classified to the private non-financial corporations subsector (S.11002). In June 2021, ONS assessed the classification status of minor trust ports in England and Wales. The assessment concluded that a minor trust port is under public sector control if the public sector has the right to appoint 50% or more of the trust port's governing body. The assessment also concluded that minor trust ports are market producers, as the majority of their income is derived from charges for the supply of services. The public sector has the right to appoint more than 50% of Hope Cove Harbour Commissioners' governing body. As such, the assessment concluded that the body should continue to be classified to the public non-financial corporations subsector (S.11001). ,The James Hutton Institute (JHI) is a non-profit company limited by guarantee and a registered charity which aims to deliver applied science to drive the sustainable use of land and natural resources. JHI's principal role is to conduct research in environment, crop and food science. ONS has assessed the classification status of JHI in response to updates to its Memorandum and Articles of Association. The assessment concluded that JHI is no longer subject to public sector control as: " board appointments no longer show evidence of public sector control when considered against the public sector in perpetuity precedent " Scottish Government no longer has the authority to appoint a member to the board and JHI has self-led a redundancy programme with no influence from the Scottish Government " the minimum number of board members for meetings to be quorate has risen from four to five. In conjunction with the above points, this removes the possibility for a public sector voting majority at meetings " the majority of JHI s funding is from non-competitive Scottish Government grants, but this was not deemed to be sufficient on its own to constitute public sector control. The assessment also concluded that JHI is a non-market producer as the majority of its income comes from non-competitive Scottish Government grants. As such, JHI has been reclassified to the non-profit institutions serving households subsector (S.15) with effect from 19 April 2021, the date t< he revised Memorandum and Articles of Association were published.+Financial Reporting Council Preparer s Levy*The Financial Reporting Council s (FRC) work is funded partly through a preparers levy on organisations that are subject to, or have regard to, FRC regulatory requirements in preparing their accounts. ONS has assessed the classification status of the FRC preparers levy and has concluded that it is not compulsory as it is collected on a voluntary basis. The assessment also concluded that the levy is requited as it is set at a level which is proportionate to the costs of the regulatory functions that FRC provides i.e. it is used to cover part of its total expenditure on regulating auditors, accountants, actuaries and monitoring and influencing international standards and guidance. Furthermore, the price of the charge is not economically significant as it does not have a substantial influence on whether companies need to adjust their supply of services, as they choose to pay this levy. As such, the FRC preparers levy has been classified as a payment for non-market output (P.131) with effect from 28th October 2004, the date the levy came into effect. >Business Rates: expanded retail discount 2021 to 2022 opt out <Other taxes on production (D.29) Other current taxes (D.59)Business Rates: expanded retail discount 2021 to 2022 opt out is a Coronavirus intervention measure to support businesses adversely affected during the pandemic. Unlike the 2020 to 2021 business rates holiday, the 2021 to 2022 scheme differs in that it introduces a formal opt out mechanism. Local authorities apply relief to eligible businesses automatically. Businesses then have the ability to refuse relief. Those businesses that refuse relief are issued a new bill for their pre-relief liability. Any business rates payments those businesses make will then not be optional but will be payments in respect of an outstanding rates bill with any non-payments subject to the usual compliance processes. ONS has assessed the classification status of Business Rates: expanded retail discount 2021 to 2022 opt out and has concluded that the mechanisms put in place for Business Rates Relief opt out are materially different from the business rates relief of 2020 to 2021. The mechanism reinstates tax liability. There is precedent in previous cases within ONS that suggest this should be also be classified as a tax. As such, Business Rates: expanded retail discount 2021 to 2022 opt out has been classified as an Other taxes on production (D.29) or Other current taxes (D.59) as appropriate to the business with effect from 1 April 2021 to 31 March 2022, the dates for which the Business Rates Relief opt out applies.#Development Bank of Wales (DBW) PlcCentral Government (S.1311DBW Investments (MIMS) LtdHelp to Buy Wales LtdFW Capital Ltd $Public Financial Auxiliary (S.12601)6Former Public Other Financial Intermediaries (S.12501)FW Capital Ltd!High Value Manufacturing CatapultDBW Investments (2) LtdDBW Investments (3) LtdDBW Investments (4) LtdDBW Investments (5) LtdDBW Investments (6) LtdDBW Investments (8) LtdDBW Investments (9) LtdDBW Investments (10) LtdDBW Investments (11) LtdDBW Investments (12) LtdDBW Investments (14) Ltd Other taxes on production (D.29)0The Atomic Weapons Establishment (AWE) plc manufactures, maintains and develops the warheads for the Trident missile system, and deploys its unique skills and expertise to support nuclear threat reduction. ONS has assessed the sector classification status of AWE plc, following termination of the 25-year Management and Operation contract between the Ministry of Defence and AWE Management Ltd on 30 June 2021. The assessment concluded that AWE plc remains under public sector control, because termination of the contract resulted in all shares in AWE plc being transferred to the Secretary of State for Defence. AWE plc therefore became wholly owned by the government on termination of the contract. The assessment also concluded that, as a government-owned entity which supplies only the government following a non-competitive selection process, AWE plc is now a non-market producer. AWE plc has therefore been classified to the Central Government subsector (S.1311), with this decision effective from 1 July 2021, when the unit became wholly owned by the public sector.&Atomic Weapons Establishment (AWE) plcThe Atomic Weapons Establishment (AWE) plc manufactures, maintains and develops the warheads for the Trident missile system, and deploys its unique skills and expertise to support nuclear threat reduction. ONS has assessed the sector classification status of AWE Management Ltd. Until 30 June 2021, when the contract between AWE Management Ltd and the Ministry of Defence was terminated, AWE Management Ltd managed and operated the Ministry of Defence contract through its subsidiary, AWE plc. The assessment concluded that termination of the contract removed the public sector controls over AWE Management Ltd. As a result, AWE Management Limited is reclassified from a Public to a Private Non-Financial Corporation effective from 1 July 2021, following the contract termination date. Future Cities CatapultFuture Cities Catapult (FCC) is a non-profit company with the aim of enabling businesses to transform research and innovation into commercial success by developing new products and services for cities. FCC and Transport Systems Catapult (TSC) merged together to create Connected Places Catapult (CPC). ONS has assessed the classification status of FCC and concluded that public sector control existed because the public sector had the majority of the voting rights. The assessment also concluded that FCC was a non-market producer as the majority of its income came from non-competitive grant funding from central government. As such, FCC has been classified to the central government subsector (S.1311) with effect from 23 April 2012 until 20 February 2019, the period when it was under public sector control and had the majority of its funding from non-competitive government grants. Post-merger, FCC is considered to have lost its institutional unit status as it has lost its autonomy of decision to CPC.Connected Places Catapult_Connected Places Catapult (CPC) is a non-profit company with the aim of connecting businesses and public sector leaders to spark innovation, grow new markets and catalyse improvements in the way people live, work and travel. ONS has assessed the classification status of CPC and has concluded that public sector control no longer exists after appointments to CPC's board were considered against the public sector in perpetuity precedent and other indicators of control were removed. The assessment also concluded that CPC is a non-market producer as the majority of its income came from non-competitive government grants. As such it has been reclassified from the central government subsector (S.1311) to the non-profit institutions serving households subsector (S.15) with effect from 9 Decembe< r 2020, the date from which public sector control ceased to exist.Connected Places Catapult S.1311 &AWE (Atomic Weapons Establishment) Plc1AWE (Atomic Weapons Establishment) Management LtdfThe Atomic Weapons Establishment (AWE) plc manufactures, maintains and develops the warheads for the Trident missile system, and deploys its unique skills and expertise to support nuclear threat reduction. ONS has assessed the sector classification status of AWE plc, following termination of the 25-year Management and Operation contract between the Ministry of Defence and AWE Management Ltd on 30 June 2021. The assessment concluded that AWE plc remains under public sector control, because termination of the contract resulted in all shares in AWE plc being transferred to the Secretary of State for Defence. AWE plc therefore became wholly owned by the government on termination of the contract. The assessment also concluded that, as a government-owned entity which supplies only the government following a non-competitive selection process, AWE plc is now a non-market producer. AWE plc has therefore been reclassified from the public non-financial corporation subsector to the central government subsector (S.1311), with this decision effective from 1 July 2021, when the unit became wholly owned by the public sector.fThe Atomic Weapons Establishment (AWE) plc manufactures, maintains and develops the warheads for the Trident missile system, and deploys its unique skills and expertise to support nuclear threat reduction. ONS has assessed the sector classification status of AWE plc, following termination of the 25-year Management and Operation contract between the Ministry of Defence and AWE Management Ltd on 30 June 2021. The assessment concluded that AWE plc remains under public sector control, because termination of the contract resulted in all shares in AWE plc being transferred to the Secretary of State for Defence. AWE plc therefore became wholly owned by the government on termination of the contract. The assessment also concluded that, as a government-owned entity which supplies only the government following a non-competitive selection process, AWE plc is now a non-market producer. AWE plc has therefore been reclassified from the public non-financial corporation subsector to the Central Government subsector (S.1311), with this decision effective from 1 July 2021, when the unit became wholly owned by the public sector.Connected Places Catapult (CPC) is a non-profit company with the aim of connecting businesses and public sector leaders to spark innovation, grow new markets and catalyse improvements in the way people live, work and travel. It was formed from the merger of Future Cities Catapult and Transport Systems Catapult. ONS has assessed the classification status of CPC and concluded that public sector control existed because the public sector had the majority of the voting rights and had the authority to block special resolutions. The assessment also concluded that CPC was a non-market producer as the majority of its income came from non-competitive grant funding from central government. As such, CPC has been classified to the central government subsector (S.1311) with effect from 20 February 2019 until 8 December 2020, the period when it was under public sector control and had the majority of its funding from non-competitive government grants. Connected Places Catapult (CPC) is a non-profit company with the aim of connecting businesses and public sector leaders to spark innovation, grow new markets and catalyse improvements in the way people live, work and travel. It was formed from the merger of Future Cities Catapult and Transport Systems Catapult. ONS has assessed the classification status of CPC and has concluded that public sector control no longer exists after appointments to CPC's board were considered against the public sector in perpetuity precedent and other indicators of control were removed. The assessment also concluded that CPC is a non-market producer as the majority of its income came from non-competitive government grants. As such it has been reclassified from the central government subsector (S.1311) to the non-profit institutions serving households subsector (S.15) with effect from 9 December 2020, the date from which public sector control ceased to exist.Transport Systems CatapultFuture Cities Catapult (FCC) is a non-profit company with the aim of enabling businesses to transform research and innovation into commercial success by developing new products and services for cities. ONS has assessed the classification status of FCC and concluded that public sector control existed because the public sector had the majority of the voting rights. The assessment also concluded that FCC was a non-market producer as the majority of its income came from non-competitive grant funding from central government. As such, FCC has been classified to the central government subsector (S.1311) with effect from 23 April 2012 until 20 February 2019, the period when it was under public sector control and had the majority of its funding from non-competitive government grants. Transport Systems Catapult (TSC) is a non-profit company with the aim of enabling businesses to transform transport systems research and innovation and intelligent mobility research and innovation into commercial success and to help drive economic growth in related areas. ONS has assessed the classification status of TSC and concluded that public sector control existed because the public sector had the majority of the voting rights and the authority to block special resolutions. The assessment also concluded that TSC was a non-market producer as the majority of its income came from non-competitive grant funding from central government. As such, TSC has been classified to the central government subsector (S.1311) with effect from 23 April 2012 until 1 April 2019, the period when it was under public sector control and had the majority of its funding from non-competitive government grants. EElectricity capacity market auctions: capacity market supplier charge)ONS assessed the classification status of the transactions associated with the electricity capacity market auctions operating in Great Britain. The electricity capacity market is an intervention by government to ensure that supply of electricity is sufficient to meet demand. All licensed electricity suppliers who supply electricity to premises in Great Britain must pay the capacity market supplier charge to the Electricity Settlements Company, a requirement outlined in The Electricity Capacity (Supplier Payment etc.) Regulations 2014. The transaction is unrequited, as the government provides nothing commensurate with the payment in exchange to the individual unit making the payment. As a compulsory, unrequited charge, which is not dependent on the quantity or value of the goods or services produced by each electricity supplier, this transaction is classified as Other taxes on production (D.29). This classification is effective from 18 December 2014, the date on which The Electricity Capacity (Supplier Payment etc.) Regulations 2014 came into force.FElectricity capacity market auctions: capacity market auction paymentsONS assessed the classification status of the transactions associated with the electricity capacity market auctions operating in Great Britain. The electricity capacity market is an intervention by government to ensure that supply of electricity is sufficient to meet demand. The capacity market auction payments, which are paid by the Electricity Settlements Company to capacity providers, aim to influence levels of production and consumption. The transaction is unrequited as the individual unit making the payment does not receive anything directly in exchange for making the payment. The main beneficiaries of the transaction are consumers of electricity and society as a whole. As such the capacity market auction payments are classified as Other subsidies on production (D.39). This classification is effective from 01 August 2014, the date on which The Electricity Capacity Regulations 2014 came into for< ce.FElectricity capacity market auctions: capacity provider penalty charge<Electricity capacity market auctions: over-delivery payments ONS assessed the classification status of the transactions associated with the electricity capacity market auctions operating in Great Britain. The electricity capacity market is an intervention by government to ensure that supply of electricity is sufficient to meet demand. If a capacity provider exceeds their capacity obligation on occurrence of a system stress event, they can receive over-delivery payments from the Electricity Settlements Company. The over-delivery payment increases the income a provider derives from the capacity market, and as such the over-delivery payments have been classified as Other subsidies on production (D.39). This classification is effective from 01 August 2014, the date on which The Electricity Capacity Regulations 2014 came into force.FElectricity capacity market auctions: Penalty residual supplier amount6Electricity capacity market auctions: Termination feesmONS assessed the classification status of the transactions associated with the electricity capacity market auctions operating in Great Britain. The electricity capacity market is an intervention by government to ensure that supply of electricity is sufficient to meet demand. If a termination event occurs, a termination fee may be payable by the capacity provider to the Electricity Settlements Company. The termination fees are classified as Other miscellaneous current transfers (D.759). This classification is effective from 01 August 2014, the date on which The Electricity Capacity Regulations 2014 came into force.$Medicines Discovery Catapult LimitedMedicines Discovery Catapult Limited (MDC) is part of the network of catapult centres, with the aim of enabling businesses to transform research and innovation into commercial success and to help drive economic growth in related areas. MDC s specific aim is to support large and small biotechnology companies, contract research organisations, and diagnostics businesses operating in the health sector with their R&D. ONS has assessed the classification status of MDC and has concluded that public sector control existed because the majority of the board were public sector appointments. The assessment also concluded that MDC is a non-market producer as the majority of its income comes from non-competitive grant funding from central government. As such it has been classified to the central government subsector (S.1311) with effect from 23 December 2015 until 18 May 2021, the period when MDC was under public sector control and had the majority of funding from non-competitive government grants..Other subsidies on production (D.39): negative8Non-payable tax credit: Other taxes on production (D.29)KMedicines Discovery Catapult Limited (MDC) is part of the network of catapult centres, with the aim of enabling businesses to transform research and innovation into commercial success and to help drive economic growth in related areas. MDC s specific aim is to support large and small biotechnology companies, contract research organisations, and diagnostics businesses operating in the health sector with their R&D. ONS has assessed the classification status of MDC and has concluded that public sector control no longer exists after appointments to MDC's board were considered against the public sector in perpetuity precedent and other indicators of control were removed. The assessment also concluded that MDC is a non-market producer as the majority of its income comes from non-competitive grant funding from central government. As such it has been reclassified from the central government subsector (S.1311) to the non-profit institutions serving households sector (S.15) with effect from 19 May 2021, the date from which public sector control ceased to exist. It remains a non-market body.iONS assessed the classification status of the transactions associated with the electricity capacity market auctions operating in Great Britain. The electricity capacity market is an intervention by government to ensure that supply of electricity is sufficient to meet demand. If a capacity provider fails to meet their capacity obligation on occurrence of a system stress event, they are required to pay a penalty charge to the Electricity Settlements Company. The penalty charge cannot exceed the capacity market auction payment made to that provider. This penalty reduces the income a provider derives from the capacity market, and as such the capacity provider penalty charge is classified as negative Other subsidies on production (D.39). This classification is effective from 01 August 2014, the date on which The Electricity Capacity Regulations 2014 came into force.JONS assessed the classification status of the transactions associated with the electricity capacity market auctions operating in Great Britain. The electricity capacity market is an intervention by government to ensure that supply of electricity is sufficient to meet demand. If penalties collected from capacity providers exceed over-delivery payments made, the difference is shared among all electricity suppliers who paid the capacity market supplier charge. As the capacity market supplier charge is classified as a tax, and as the penalty residual supplier amount cannot affect non-taxpayers, the latter is classified as a non-payable tax credit, Other taxes on production (D.29). This classification is effective from 18 December 2014, the date on which The Electricity Capacity (Supplier Payment etc.) Regulations 2014 came into force. Development Bank of Wales Plc (DBW Plc) was set up by the Welsh Government (WG) to support the Welsh economy by making it easier for businesses to receive the finance required to start up, strengthen and grow. ONS has assessed the classification status of DBW Plc and concluded that it is an institutional unit and under public sector control as it is wholly owned by Welsh Ministers, its policy framework is set by the relevant Welsh Minister with a remit letter cover< ing each term of Government (5 years), and Welsh Ministers agree and approve the Framework Document and DBW Plc s Reward and Remuneration Protocol every 3 years. DBW Plc was assessed using captive financial institution guidance as it did not satisfy the criteria for performing financial intermediation or the criteria for financial auxiliary activities. As such, its range of activities are considered to be limited as its aims and objectives are specified by the WG. Its assets are not transacted on the open market and it is not funded by banking or financial markets at market conditions, but through a bilateral relationship with its controlling unit. Its liabilities are also constrained as the whole DBW group cannot borrow without the prior authorisation of the WG. Therefore, as WG has constraints on both DBW Plc s assets and liabilities, it is mainly acting on behalf of the WG, its controlling unit, (MGDD 2019, 1.6.6, 48), and its range of activities is governed by the policy framework and remit letter set by Welsh Ministers. As such, DBW Plc has been classified to the central government subsector (S.1311) with effect from 6 October 2017, the date its predecessor Finance Wales plc changed its name to DBW Plc and adopted the existing articles of association. The assessment also concluded that DBW Holdings Ltd, DBW Service Ltd and DBW Managers Ltd are holding companies that do not have the requisite level of autonomy of decision to be institutional units as they do not perform management functions or provide direction over their subsidiaries (MGDD 2019 1.6.3.2, 17). Therefore, they cannot be considered to be independent in their decision making and are not considered to be institutional units, and are classified t                          ! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ? @ A B C D E F G H I J K L M N O P Q R S T U V W X Y Z [ \ ] ^ _ ` a b c d e f g h i j k l m n o p q r s t u v w x z { | } ~  o the central government subsector (S.1311) with their parent body, DBW Plc. Furthermore, the assessment concluded that the two subsidiaries of DBW Service Ltd, which are Angels Invest Wales Ltd and Economic Intelligence Wales Ltd, do not appear to own any goods or assets, and charge an administration fee for the services they provide back to DBW Plc. As such, these subsidiaries were not considered to be institutional units as they do not have the requisite level of autonomy of decision. The subsidiaries do not operate as market bodies. Therefore, they are both classified to the central government subsector (S.1311), with their controlling body. In addition, DBW FM Ltd and the North of England fund subsidiaries (Management Succession GP Ltd, FWC Loans (TVC) Ltd, North West Loans Ltd, TVC Loans NPIF GP Ltd, NE Growth 500 LP Ltd, FWC Loans (North West), North East Property GP Ltd, TVUPB Ltd, North West Loans NPIF GP Ltd and FW Development Capital (North West) GP Ltd), do not perform financial auxiliary activities, and do not have sufficient general level of autonomy of decision to be institutional units as they only provide their services to the rest of the DBW Group. As such, they are classified to the central government subsector (S.1311), as part of their controlling body.DBW Investments (2) Ltd performs fund investment activities from the funds it receives from the Welsh Government (WG), specifically providing loans and equity for Small Medium Enterprises (SMEs) in Objective 2 and transitional areas in Wales on a Market Economic Operator Principle basis. The assessment concluded that DBW Investments (2) Ltd is an institutional unit and under public sector control and has constraints on its assets and liabilities as its overarching remit is to fulfil public policy i.e. operating within the territory of Wales, the majority of its funding is received from the WG and it is unable to borrow without prior authorisation from WG. Therefore, as it has several features of a captive financial institution, due to the constraints on both its assets and liabilities (MGDD 2019 1.6.6, 48) DBW Investments (2) Ltd is classified to the sector of its parent unit (Footnote 90 of MGDD 2019 1.6.6, 41), which is the central government subsector (S.1311)DBW Investments (3) Ltd performs fund investment activities from the funds it receives from the Welsh Government (WG), specifically providing loans and equity for any size company across the whole of Wales on a Market Economic Operator Principle basis. The assessment concluded that DBW Investments (3) Ltd is an institutional unit and under public sector control and has constraints on its assets and liabilities as its overarching remit is to fulfil public policy i.e. operating within the territory of Wales, the majority of its funding is received from the WG and it is unable to borrow without prior authorisation from WG. Therefore, as it has several features of a captive financial institution, due to the constraints on both its assets and liabilities (MGDD 2019 1.6.6, 48) DBW Investments (3) Ltd is classified to the sector of its parent unit (Footnote 90 of MGDD 2019 1.6.6, 41), which is the central government subsector (S.1311)DBW Investments (4) Ltd performs fund investment activities from the funds it receives from the Welsh Government (WG), specifically providing grants and soft loans approved by WG on a Non-Market Economic Operator P< rinciple (operating under State-Aid notification) basis. The assessment concluded that DBW Investments (4) Ltd is an institutional unit and under public sector control and has constraints on its assets and liabilities; is funded by grants or subsidised loans and its range of activities are also considered to be limited as the areas it operates in were at the request of their controlling unit (WG) and provided for the benefit of society. Therefore, as it has several features of a captive financial institution, due to the constraints on both its assets and liabilities (MGDD 2019 1.6.6, 48) DBW Investments (4) Ltd is classified to the sector of its parent unit (Footnote 90 of MGDD 2019 1.6.6, 41), which is the central government subsector (S.1311).DBW Investments (5) Ltd performs fund investment activities from the funds it receives from WG, specifically providing tourism fund loans to any size business in Wales in the tourism sector on a Market Economic Operator Principle basis. The assessment concluded that DBW Investments (5) Ltd is an institutional unit and under public sector control and has constraints on its assets and liabilities as its overarching remit is to fulfil public policy i.e. operating within the territory of Wales, the majority of its funding is received from the WG and it is unable to borrow without prior authorisation from WG. Therefore, as it has several features of a captive financial institution and due to the constraints on both its assets and liabilities (MGDD 2019 1.6.6, 48) DBW Investments (5) Ltd is classified to the sector of its parent unit (Footnote 90 of MGDD 2019 1.6.6, 41), which is the central government subsector (S.1311)DBW Investments (6) Ltd performs fund investment activities from the funds it receives from a State aid notified scheme where prior approval is required for funding. It provides loans and equity for Small Medium Enterprises (SMEs) across Wales on a Non-Market Economic Operator Principle (operating under State-Aid notification) basis. The assessment concluded that DBW Investments (6) Ltd is an institutional unit and under public sector control and has constraints on its assets and liabilities; it is funded by grants or subsidised loans and its range of activities are also considered to be limited as the areas they operate in were at the request of their controlling unit (WG) and provided for the benefit of society. Therefore, as it has several features of a captive financial institution and due to the constraints on both its assets and liabilities (MGDD 2019 1.6.6, 48) DBW Investments (6) Ltd is classified to the sector of its parent unit (Footnote 90 of MGDD 2019 1.6.6, 41), which is the central government subsector (S.1311).DBW Investments (8) Ltd performs fund investment activities from the funds it receives from the Welsh Government (WG) and loans from private sector banks, specifically providing loans and equity for Small Medium Enterprises (SMEs) across Wales on a Market Economic Operator Principle basis. The assessment concluded that DBW Investments (8) Ltd is an institutional unit and under public sector control and has constraints on its assets and liabilities as its overarching remit is to fulfil public policy i.e. operating within the territory of Wales, the majority of its funding is received from the WG and it is unable to borrow without prior authorisation from WG. Therefore, as it has several features of a captive financial institution and due to the constraints on both its assets and liabilities (MGDD 2019 1.6.6, 48) DBW Investments (8) Ltd is classified to the sector of its parent unit (Footnote 90 of MGDD 2019 1.6.6, 41), which is the central government subsector (S.1311)DBW Investments (9) Ltd performs fund investment activities from the funds it receives from the Welsh Government (WG), specifically providing loans and equity to life sciences companies across Wales on a Market Economic Operator Principle basis. The assessment concluded that DBW Investments (9) Ltd is an institutional unit and under public sector control and has constraints on its assets and liabilities as its overarching remit is to fulfil public policy i.e. operating within the territory of Wales, the majority of its funding is received from the WG and it is unable to borrow without prior authorisation from WG. Therefore, as it has several features of a captive financial institution and due to the constraints on both its assets and liabilities (MGDD 2019 1.6.6, 48) DBW Investments (9) Ltd is classified to the sector of its parent unit (Footnote 90 of MGDD 2019 1.6.6, 41), which is the central government subsector (S.1311)DBW Investments (10) Ltd performs fund investing activities from the funds it received from a State aid notified scheme where prior approval was required for funding. It provides loans and equity for Small Medium Enterprises (SMEs) across Wales on a Non-Market Economic Operator Principle (operating under State-Aid notification) basis. The assessment concluded that DBW Investments (10) Ltd is an institutional unit and under public sector control and has constraints on its assets and liabilities; is funded by grants or subsidised loans and its range of activities are also considered to be limited as the areas it operates in were at the request of their controlling unit (WG) and provided for the benefit of society. Therefore, as it has several features of a captive financial institution and due to the constraints on both its assets and liabilities (MGDD 2019 1.6.6, 48) DBW Investments (10) Ltd is classified to the sector of its parent unit (Footnote 90 of MGDD 2019 1.6.6, 41), which is the central government subsector (S.1311).DBW Investments (11) Ltd performs fund investment activities from the funds it receives from the Welsh Government (WG), specifically providing property development loans for property developers for sites across Wales on a Market Economic Operator Principle basis. The assessment concluded that DBW Investments (11) Ltd is an institutional unit and under public sector control and has constraints on its assets and liabilities as its overarching remit is to fulfil public policy i.e. operating within the territory of Wales, the majority of its funding is received from the WG and it is unable to borrow without prior authorisation from WG. Therefore, as it has several features of a captive financial institution and due to the constraints on both its assets and liabilities (MGDD 2019 1.6.6, 48) DBW Investments (11) Ltd is classified to the sector of its parent unit (Footnote 90 of MGDD 2019 1.6.6, 41), which is the central government subsector (S.1311).DBW Investments (14) Ltd performs fund investment activities from the funds it receives from the Welsh Government (WG), specifically providing loans and equity for Small Medium Enterprises (SMEs) across Wales on a Market Economic Operator Principle basis. The assessment concluded that DBW Investments (14) Ltd is an institutional unit and under public sector control and has constraints on its assets and liabilities as its overarching remit is to fulfil public policy i.e. operating within the territory of Wales, the majority of its funding is received from the WG and it is unable to borrow without prior authorisation from WG. Therefore, as it has several features of a captive financial institution and due to the constraints on both its assets and liabilities (MGDD 2019 1.6.6, 48) DBW Investments (14) Ltd is classified to the sector of its parent unit (Footnote 90 of MGDD 2019 1.6.6, 41), which is the central government subsector (S.1311).DBW Investments (12) Ltd performs fund investment activities from the funds it receives from the Welsh Government (WG), specifically a Venture Capital fund providing loans and equity to management buyout companies (Small Medium Enterprises (SMEs)) across Wales on a Market Economic Operator Principle basis. The assessment concluded that DBW Investments (12) Ltd is an institutional unit and under public sector control and has constraints on its assets and liabilities as its overarching remit is to fulfil public policy i.e. operating within the territory of Wales, the majority of its funding is < received from the WG and it is unable to borrow without prior authorisation from WG. Therefore, as it has several features of a captive financial institution and due to the constraints on both its assets and liabilities (MGDD 2019 1.6.6, 48) DBW Investments (12) Ltd is classified to the sector of its parent unit (Footnote 90 of MGDD 2019 1.6.6, 41), which is the central government subsector (S.1311)..Development Bank of Wales (DBW) Plc administers the Help to Buy Wales scheme on behalf of the Welsh Government (WG). The assessment concluded that Help to Buy Wales Ltd is an institutional unit and under public sector control and has constraints on its assets and liabilities; is funded by grants or subsidised loans and its range of activities are also considered to be limited as the areas it operates in were at the request of its controlling unit (WG) and provided for the benefit of society. Therefore, as it has several features of a captive financial institution and due to the constraints on both its assets and liabilities (MGDD 2019 1.6.6, 48) Help to Buy Wales Ltd is classified to the sector of its parent unit (Footnote 90 of MGDD 2019 1.6.6, 41), which is the central government subsector (S.1311).DBW Investments (MIMS) Ltd performs fund investment activities from the funds it receives from the Welsh Government (WG), specifically providing loans and equity into the Mutual Investment Model projects in Wales on a Market Economic Operator Principle basis. The assessment concluded that DBW Investments (MIMS) Ltd is an institutional unit and under public sector control and has constraints on its assets and liabilities as its overarching remit is to fulfil public policy i.e. operating within the territory of Wales, the majority of its funding is received from the WG and it is unable to borrow without prior authorisation from WG. Therefore, as it has several features of a captive financial institution and due to the constraints on both their assets and liabilities (MGDD 2019 1.6.6, 48) DBW Investments (MIMS) Ltd is classified to the sector of its parent unit (Footnote 90 of MGDD 2019 1.6.6, 41), which is the central government subsector (S.1311).FW Capital Ltd provides fund management activities and facilitates risk management and liquidity transformation, as a subsidiary of the Development Bank of Wales (DBW) group. FW Capital Ltd has the ability to compete with private market producers to win fund management investments. Furthermore, FW Capital Ltd does not rely on fees charged back to the DBW Group as it funds itself through the services it provides. As such, FW Capital Ltd is classified to the public financial auxiliary subsector (S.12601).FW Capital Ltd provides fund management activities and facilitates risk management and liquidity transformation, as a subsidiary of the Development Bank of Wales (DBW) group. FW Capital Ltd has the ability to compete with private market producers to win fund management investments. Furthermore, FW Capital Ltd does not rely on fees charged back to the DBW Group as it funds itself through the services it provides. As such, FW Capital Ltd is classified to the Public Financial Auxiliary subsector (S.12601).High Value Manufacturing Catapult (HVMC) Ltd brings together expertise in different and complementary areas of high value manufacturing and draws on university research to accelerate the commercialisation of new and emerging manufacturing technologies in the UK. It operates its activities through seven National Centres: Advanced Forming Research Centre, Advanced Manufacturing Research Centre, Centre for Process Innovation, Manufacturing Technology Centre, National Composites Centre, Nuclear Advanced Manufacturing Research Centre and Warwick Manufacturing Group. HVMC applies for grant funding from Innovate UK on behalf of itself and its members and provides grants to the centres from the funding received. HVMC is responsible for the planning, reporting and flow of funds for the projects the HVMC and the seven National Centres are responsible for. ONS has assessed the classification status of HVMC and concluded that public sector control existed because public sector had majority control of the board and there were imposing step in rights for Innovate UK. The assessment also concluded that HVMC was a non-market producer as it receives its income from non-competitive grant funding from central government. As such, HVMC has been classified to the central government subsector (S.1311) with effect from 18 July 2011 until 22 December 2020, as it was under public sector control and received its funding from non-competitive government grants. High Value Manufacturing Catapult (HVMC) Ltd brings together expertise in different and complementary areas of high value manufacturing and draws on university research to accelerate the commercialisation of new and emerging manufacturing technologies in the UK. It operates its activities through seven National Centres: Advanced Forming Research Centre, Advanced Manufacturing Research Centre, Centre for Process Innovation, Manufacturing Technology Centre, National Composites Centre, Nuclear Advanced Manufacturing Research Centre and Warwick Manufacturing Group. HVMC applies for grant funding from Innovate UK on behalf of itself and its members and provides grants to the centres from the funding received. HVMC is responsible for the planning, reporting and flow of funds for the projects the HVMC and the seven National Centres are responsible for. ONS has assessed the classification status of HVMC and concluded that public sector control no longer exists because step in rights were significantly reduced and public sector in perpetuity precedent meant that public sector control no longer existed in the board. The assessment also concluded that HVMC was a non-market producer as it receives its income from non-competitive grant funding from central government. As such it has been reclassified from the central government subsector (S.1311) to the non-profit institutions serving households subsector (S.15) with effect from 23 December 2020, the date from which public sector control ceased to exist. It remains a non-market body._Transport Systems Catapult (TSC) is a non-profit company with the aim of enabling businesses to transform transport systems research and innovation and intelligent mobility research and innovation into commercial success and to help drive economic growth in related areas. TSC and Future Cities Catapult (FCC) merged together to create Connected Places Catapult (CPC). ONS has assessed the classification status of TSC and concluded that public sector control existed because the public sector had the majority of the voting rights and the authority to block special resolutions. The assessment also concluded that TSC was a non-market producer as the majority of its income came from non-competitive grant funding from central government. As such, TSC has been classified to the central government subsector (S.1311) with effect from 23 April 2012 until 1 April 2019, the period when it was under public sector control and had the majority of its funding from non-competitive government grants. Post-merger, TSC is considered to have lost its institutional unit status as it has lost its autonomy of decision to CPC.Finances Wales Plc was established to invest on behalf of the Welsh Government and provide access to funding for Small Medium Enterprises (SMEs), to energise the Welsh economy and encourage growth. Finance Wales Plc was renamed to the Development Bank of Wales Plc following a change in its structure and remit, which took place on 6 October 2017. As such, Finance Wales Plc is classified as a former central government body (Please refer to Development Bank of Wales Plc entry for further classification information).fFinance Wales Investments Ltd was renamed to DBW FM Ltd following a change in the overall structure and remit of Finance Wales, which took place on 6 October 2017. As such, Finance Wales Investments Ltd is classified as a former public other financial intermediary (Please refer to Development Bank of Wales Plc entry for further classification information)< .uFinance Wales Investments (2) Ltd was renamed to DBW Investments (2) Ltd following a change in the overall structure and remit of Finance Wales, which took place on 6 October 2017. As such, Finance Wales Investments (2) Ltd is classified as a former public other financial intermediary (Please refer to DBW Investments (2) Ltd entry for further classification information).*Reclassification of Transactions and Flows!Somerset West and Taunton Council4Department for Levelling Up, Housing and Communities Former Local Government (S.1313)+Strathclyde Partnership for Transport (SPT)<Tayside and Central Scotland Transport Partnership (Tactran)7North East of Scotland Transport Partnership (Nestrans)(Zetland Transport Partnership (ZetTrans)6South East of Scotland Transport Partnership (SEStran)8South West of Scotland Transport Partnership (SWestrans)On 8 January 2018 the Department for Communities and Local Gvernment was renamed the Ministry of Housing, Communities and Local GovernmentOn 8 January 2018 the Department for Communities and Local Government was renamed as the Ministry of Housing, Communities and Local Government5Ministry of Housing, Communities and Local GovernmentDLUHC3Department for Levelling Up, Housing and CommunitesThe functions of the Ministry of Housing, Communities and Local Government (MHCLG) were taken over by the Department for Levelling Up, Housing and Communities on 19 September 2021. Therefore, the MHCLG is now listed as former central government. FFollowing a request from the Scottish Government, in September 2021 ONS reviewed the classification of Highlands and Islands Transport Partnership (HITRANS), which was last classified in August 2010 to the local government subsector (S.1313). HITRANS is one of seven Regional Transport Partnerships (RTPs) in Scotland which brings together local authorities to manage and improve transport strategies within their respective region. ONS has assessed the classification status of HITRANS and concluded that it is under public sector control as a majority of the governing body are appointed by the public sector. HITRANS is also a non-market producer as it receives the majority of its income from non-competitive government funding, meaning that the entity did not cover 50% of its production costs from market sales. As such, HITRANS will continue to be classified to the local government subsector (S.1313) with the effective date remaining as 1 December 2005, following the passing of The Regional Transport Partnerships (Establishment, Constitution and Membership) (Scotland) Order 2005. LFollowing a request from the Scottish Government, in September 2021 ONS reviewed the classification of North East of Scotland Transport Partnership (Nestrans), which was last classified in August 2010 to the local government subsector (S.1313). Nestrans is one of seven Regional Transport Partnerships (RTPs) in Scotland which brings together local authorities to manage and improve transport strategies within their respective region. ONS has assessed the classification status of Nestrans and concluded that it is under public sector control as a majority of the governing body are appointed by the public sector. Nestrans is also a non-market producer as it receives the majority of its income from non-competitive government funding, meaning that the entity did not cover 50% of its production costs from market sales. As such, Nestrans will continue to be classified to the local government subsector (S.1313) with the effective date remaining as 1 December 2005, following the passing of The Regional Transport Partnerships (Establishment, Constitution and Membership) (Scotland) Order 2005. GFollowing a request from the Scottish Government, in September 2021 ONS reviewed the classification of South East of Scotland Transport Partnership (SEStran), which was last classified in August 2010 to the local government subsector (S.1313). SEStran is one of seven Regional Transport Partnerships (RTPs) in Scotland which brings together local authorities to manage and improve transport strategies within their respective region. ONS has assessed the classification status of SEStran and concluded that it is under public sector control as a majority of the governing body are appointed by the public sector. SEStran is also a non-market producer as it receives the majority of its income from non-competitive government funding, meaning that the entity did not cover 50% of its production costs from market sales. As such, SEStran will continue to be classified to the local government subsector (S.1313) with the effective date remaining as 1 December 2005, following the passing of The Regional Transport Partnerships (Establishment, Constitution and Membership) (Scotland) Order 2005. QFollowing a request from the Scottish Government, in September 2021 ONS reviewed the classification of South West of Scotland Transport Partnership (SWestrans), which was last classified in August 2010 to the local government subsector (S.1313). SWestrans is one of seven Regional Transport Partnerships (RTPs) in Scotland which brings together local authorities to manage and improve transport strategies within their respective region. ONS has assessed the classification status of SWestrans and concluded that it is under public sector control as a majority of the governing body are appointed by the public sector. SWestrans is also a non-market producer as it receives the majority of its income from non-competitive government funding, meaning that the entity did not cover 50% of its production costs from market sales. As such, SWestrans will continue to be classified to the local government subsector (S.1313) with the effective date remaining as 1 December 2005, following the passing of The Regional Transport Partnerships (Establishment, Constitution and Membership) (Scotland) Order 2005. -Following a request from the Scottish Government, in September 2021 ONS reviewed the classification of Strathclyde Partnership for Transport (SPT), which was last classified in August 2010 to the local government subsector (S.1313). SPT is the Regional Transport Partnership (RTP) for the west of Scotland, one of seven RTPs in Scotland which brings together local authorities to manage and improve transport strategies within their respective region. The functions of the Strathclyde Passenger Transport Authority and the Strathclyde Passenger Transport Executive transferred to SPT on 1 April 2006. ONS has assessed the classification status of SPT and concluded that it is under public sector control as a majority of the governing body are appointed by the public sector. SPT is also a non-market producer as it receives the majority of its income from non-competitive government funding, meaning that the entity did not cover 50% of its production costs from market sales. As such, SPT will continue to be classified to the local government subsector (S.1313) with the effective date being 1 April 2006, the date on which The Transfer of Functions from the Strathclyde Passenger Transport Authority and the Strathclyde Passenger Transport Executive to the West of Scotland Transport Partnership Order 2006 took effect.MFollowing a request from the Scottish Government, in September 2021 ONS reviewed the classification of Tayside and Central Scotland Transport Partnership (Tactran), which was last classified in August 2010 to the local government subsector (S.1313). Tactran is one of seven Regional Transport Partnerships (RTPs) in Scotland which brings together local authorities to manage and improve transport strategies within their respective region. ONS has assessed the classification status of Tactran and concluded that it is under public sector control as a majority of the governing body are appointed by the public sector. Tactran is also a non-market producer as it receives the majority of its income from non-competitive government funding, meaning that the entity did not cover 50% of its production costs from market sales. As such, Tactran will continue to be classified to the local government subsector (S.1313) with the effective date remaining as 1 De< cember 2005, following the passing of The Regional Transport Partnerships (Establishment, Constitution and Membership) (Scotland) Order 2005. ^Following a request from the Scottish Government, in September 2021 ONS reviewed the classification of Zetland Transport Partnership (ZetTrans), which was last classified in August 2010 to the local government subsector (S.1313). ZetTrans is the Regional Transport Partnership (RTP) for the Shetland Islands, one of seven RTPs in Scotland which brings together local authorities to manage and improve transport strategies within their respective region. ONS has assessed the classification status of ZetTrans and concluded that it is under public sector control as a majority of the governing body are appointed by the public sector. ZetTrans is also a non-market producer as it receives the majority of its income from non-competitive government funding, meaning that the entity did not cover 50% of its production costs from market sales. As such, ZetTrans will continue to be classified to the local government subsector (S.1313) with the effective date remaining as 1 December 2005, following the passing of The Regional Transport Partnerships (Establishment, Constitution and Membership) (Scotland) Order 2005. Taunton Deane Borough Council (TDBC) was a borough council established on 1 April 1974 responsible for the provision of local services such as rubbish collection, housing and planning applications etc. On 1 April 2019, TDBC merged with West Somerset District Council to form Somerset West and Taunton Council. Following the merger, TDBC has been classified to the former local government subsector (S.1313) with effect from 1 April 2019.West Somerset District Council (WSDC) was a district council established on 1 April 1974 responsible for the provision of local services such as rubbish collection, housing and planning applications etc. On 1 April 2019, WSDC merged with Taunton Deane Borough Council to form Somerset West and Taunton Council. Following the merger, WSDC has been classified to the former local government subsector (S.1313) with effect from 1 April 2019.Somerset West and Taunton Council (SWTC) is a district council established on 1 April 2019 following the merger of Taunton Deane Borough and West Somerset Councils. SWTC is responsible for the provision of local services to its region such as rubbish collection, housing and planning applications etc. ONS has assessed the classification status of SWTC and concluded that, in common with all district councils in England, SWTC should be classified to the local government subsector (S.1313) from the date it was established, 1 April 2019.Shetlands Islands CouncileThe following councils are the sponsoring bodies:- Angus, Dundee City, Perth and Kinross and Stirling/Aberdeen City Council and Aberdeenshire CouncilThe following councils are the sponsoring bodies:- Argyll and Bute Council (except Helensburgh and Lomond), Comhairle nan Eilean Siar, Highland Council, Moray and Orkney IslandsThe following councils are the sponsoring bodies:- City of Edinburgh, Clackmannanshire, Falkirk, East Lothian, Fife, Midlothian, Scottish Borders and West Lothian$The following councils are the sponsoring bodies:- Argyll and Bute Council (Helensburgh and Lomond only),East Ayrshire, East Dunbartonshire, East Renfrewshire, Glasgow City, Inverclyde, North Ayrshire, North Lanarkshire, Renfrewshire, South Ayrshire, South Lanarkshire and West DunbartonshireNatWest Group plcNatWest Group plc subsidiariesZAs of 22 July 2020, Royal Bank of Scotland Group plc changed its name to NatWest Group plcThe RBS group plc and the bank holding company were reclassified from the private to the public sector from 13th October 2008. As of 22 July 2020, the Royal Bank of Scotland Group plc was renamed as the NatWest Group plcThe Royal Bank of Scotland Group was reclassified from the private to the public sector from 13th October 2008. As of 22 July 2020, the Royal Bank of Scotland Group plc was renamed as the NatWest Group plc\Name changed on the 22 July 2020 from Royal Bank of Scotland Group plc to NatWest Group plc Name changed on the 22 July 2020 from Royal Bank of Scotland Group plc to NatWest Group plc and subsidiaries also changed from RBS to NatWest Group plc XFrom 22 July 2020 the Royal Bank of Scotland Group plc was renamed to NatWest Group plc.S.12The functions of the Ministry of Housing, Communities and Local Government (MHCLG) were taken over by the Department for Levelling Up, Housing and Communities (DLUHC) on 19 September 2021. Therefore, the MHCLG is now listed as former central government. This organisation is part of the Royal Bank of Scotland Group plc, which was classified to the public sector from 13th October 2008. From 22 July 2020, the Royal Bank of Scotland Group plc was renamed NatWest Group plc. 1The Department for Levelling Up, Housing and Communities is a UK Government Department formed on 19 September 2021. It incorporates the functions of the former Ministry of Housing, Communities and Local Government, together with the responsibilities associated with the government's levelling up strategy.Crouch Harbour AuthorityIn October 2021, ONS assessed the classification status of Crouch Harbour Authority, which is a trust port, and the statutory harbour and navigation authority for the Rivers Crouch and Roach in south Essex. The assessment concluded that the Authority is not under public sector control, giving consideration to a range of factors including the composition of, and appointments process relating to, the governing body. The assessment also concluded that the Crouch Harbour Authority is a market producer, as the majority of its income is derived from charges for the supply of services. As such, the assessment concluded that Crouch Harbour Authority should continue to be classified to the private non-financial corporations subsector (S.11002). Change in sponsoring department - these bodies were formerly shown as sponsored by the Home Office, but they are now bodies sponsored by the Ministry of Justice.Change in sponsoring department - this body was formerly shown as sponsored by the Ministry of Justice, but is now sponsored by the Department for Business, Energy and Industrial Strategy.KAdvisory Council on National Records and Archives; Information CommissionerChange in sponsoring department - these two bodies were formerly shown as sponsored by the Ministry of Justice, but they are now bodies sponsored by the Department for Digital, Culture, Media and Sport.ZParliamentary Boundary Commission for England; Parliamentary Boundary Commission for WalesChange in sponsoring department - these two bodies were formerly shown as sponsored by the Ministry of Justice, but they are now sponsored by the Cabinet Office.Criminal Cases Review Commission; Criminal Injuries Compensation Authority; Her Majesty's Prison Service; National Probation Service for England and Wales; Parole Board for England and Wales-Office of the Secretary of State for ScotlandOSSSChange in sponsoring department - this body was formerly shown as sponsored by the Ministry of Justice, but is now sponsored by the Office of the Secretary of State for Scotland.Change in sponsoring department - this body was formerly sponsored by the Department for Education, but from 1 April 2014, is sponsored by the Ministry of Justice.The Office of the Secretary of State for Scotland (OSSS) is a UK Government Department formed on 1 May 2018, replacing the Scotland Office. The Scotland Office (SO) was renamed the Office of the Secretary of State for Scotland on 1 May 2018. Therefore, the SO is now listed as former central government. @Children and Family Court Advisory and Support Service (Cafcass)OSSWPreviously known as the Scottish Office. The Scotland Office (SO) was renamed the Office of the Secretary of State for Scotland on 1 May 2018. Therefore, the SO is now listed as former central government. Transport for Wales Rail LtdTFW Innovation Services LtdCentral Government (S.1311)Amey Infrastructure Wales LtdWOThe Office< of the Secretary of State for Wales is a UK Government Department formed on 1 July 1999, replacing the Wales Office (WO).WIn November 2021, ONS assessed the classification status of Transport for Wales Rail Ltd, which became responsible for the operation of passenger services on the Wales and Borders network, following termination of the Operator & Development Partner Grant Agreement. The assessment concluded that the entity is under public sector control, as it is wholly owned by Transport for Wales, the latter being wholly owned by Welsh Ministers. The assessment also concluded that Transport for Wales Rail Ltd is a non-market producer, based on the outcome of the quantitative market test for the previous train operating company, Keolis Amey Operations Ltd, the removal of franchise payments previously included in the market test, and the current levels of travel and uncertainty around the use of rail services following the COVID-19 pandemic. As such, Transport for Wales Rail Ltd will be classified to the central government subsector (S.1311). This decision takes effect from 7 February 2021, the date on which the entity became responsible for operating passenger rail services on the Wales and Borders network.The Scotland Act 2012 formally changed the Scottish Executive's name to the Scottish Government. The Public Sector Classification Guide has been updated to reflect this, effective from 1 July 1999, when it was established.Transport for Wales (TfW) is a body tasked with providing support and expertise to the Welsh Government (WG) on transport projects in Wales. ONS has assessed the classification status of TfW and has concluded that it is subject to public sector control for reasons including WG being the sole member of TfW, and the Welsh Cabinet Secretary for Economy and Transport setting the policy framework for TfW. The assessment also concluded that TfW is a non-market producer as it is primarily funded by a non-competitive grant from WG. As such, TfW has been classified to the Central Government subsector (S.1311) with effect from 6 March 2015, the date it was incorporated. Following a classification review in November 2021, TFW Innovation Services Ltd was considered not to be an institutional unit, and is therefore classified as part of its controlling body, Transport for Wales. This applies from 15 December 2020.British Business Bank plcmBritish Business Bank (BBB) plc was incorporated on 18 July 2013, is wholly owned by the Department for Business, Energy and Industrial Strategy (BEIS) and is designed to manage the UK Government s access to finance programmes by providing funding and guarantees to private sector partners to help enable these partners to finance a greater number of smaller businesses. ONS assessed BBB in May 2015 against rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2014 (MGDD 2014) and it deemed BBB to not have sufficient decision-making autonomy to be an institutional unit. It was therefore consolidated to the sector of its controlling body (BEIS), in the central government subsector (S.1311) from 18 July 2013 to 9 February 2015. ONS carried out a further classification review of the BBB in November 2021 following a request from HM Treasury. The assessment concluded that BBB is a separate institutional unit and has decision-making autonomy; it is entitled to own assets and incur liabilities which are present in its balance sheet. It takes economic decisions and engages in economic activities through entering into contracts with private sector partners. Its public sector control remains unchanged with BEIS as its sole shareholder and having control over the BBB Board. BBB was assessed using captive financial institution guidance as it does not satisfy the criteria for performing financial intermediation or financial auxiliary activities. As such, its range of activities were limited as its aims and objectives are specified by BEIS. Its assets are not transacted on the open market and it is not funded by banking or financial markets at market conditions. There are also restrictions placed on BBB that require explicit government approval via BEIS. Its liabilities are also constrained as they are prohibited from borrowing without prior consent from HM Treasury. Therefore, BBB has been classified to the central government subsector (S.1311) with effect from 10 February 2015, the date the Shareholder Relationship Framework document was signed and agreed between BEIS and BBB.Change in sponsoring department. This committee was formerly shown as sponsored by the Department of Trade and Industry, but is now sponsored by the Department for Business, Energy and Industrial Strategy.Keolis Amey Wales Cymru Ltd (the Operator & Development Partner (ODP)), was responsible for operating passenger rail services on the Wales and Borders network, under the ODP Grant Agreement with Welsh Ministers. The ODP subcontracted the operation of passenger rail services to Keolis Amey Operations Ltd (the OpCo), which traded under the name 'Transport for Wales Rail Services'. On 3 May 2020, following a significant fall in passenger numbers during the COVID-19 pandemic, the ODP entered into an Emergency Measures Agreement (EMA) with Welsh Ministers. The EMA amended the ODP Grant Agreement, introducing additional controls which resulted in both the ODP and the OpCo being classified to the public non-financial corporations subsector (S.11001), effective from 3 May 2020. On 6 February 2021, the ODP Grant Agreement was terminated, at which point the ODP and the OpCo were no longer responsible for operating rail services. As such, Keolis Amey Wales Cymru Ltd and Keolis Amey Operations Ltd will be classified as part of the umbrella classification of Transport for Wales Rail Services as former Public Non-Financial Corporations for the period of the Emergency Measures Agreement. This decision takes effect from 7 February 2021. Foreign and Commonwealth Office < The Office of the Secretary of State for Wales is a UK Government Department, previously informally known as the Wales Office (WO). Therefore the WO is now listed as former central government. European System of Accounts 2010DOrganisations are classified according to categories set out in the:?and the accompanying Manual on Government Deficit and Debt 2019Pullman Rail Ltd+Public Non-Financial Corporation (S.11001)In November 2021, ONS assessed the classification status of Pullman Rail Ltd, which is a specialist rail vehicle maintenance, repair and overhaul enterprise. The assessment concluded that Pullman Rail Ltd came under public sector control when it was acquired by Transport for Wales, the latter being owned by Welsh Ministers. The assessment also concluded that Pullman Rail Ltd is a market producer, by reviewing its activities and income sources, and it passing the quantitative market test. As such, Pullman Rail Ltd will be classified to the public non-financial corporations subsector (S.11001). This decision takes effect from 6 August 2021, the date on which Pullman Rail Ltd was acquired by Transport for Wales.UIn November 2021, ONS assessed the classification status of Transport for Wales Rail Ltd, which became responsible for the operation of passenger services on the Wales and Borders network, following termination of the Operator & Development Partner Grant Agreement. The assessment concluded that the entity is under public sector control, as it is wholly owned by Transport for Wales, the latter being wholly owned by Welsh Ministers. The assessment also concluded that Transport for Wales Rail Ltd is a non-market producer, based on the outcome of the quantitative market test for the previous train operating company, Keolis Amey Operations Ltd, the removal of franchise payments previously included in the market test, and the current levels of travel and uncertainty around the use of rail services following the COVID-19 pandemic. As such, Transport for Wales Rail Ltd will be classified to the central government subsector (S.1311). This decision takes effect from 7 February 2021, the date on which the entity became responsible for operating passenger rail services on the Wales and Borders network.In November 2021, ONS assessed the classification status of TFW Innovation Services Ltd, which purchases intellectual property assets and consultation services for Transport for Wales. The assessment concluded that the entity does not have the requisite autonomy of decision to be an institutional unit, for reasons including that the assets and services it purchases are determined by Transport for Wales, which holds a majority of the company's shares. TFW Innovation Services Ltd is therefore considered to be part of its controlling party, Transport for Wales, which is classified to the central government subsector (S.1311). This decision takes effect from 15 December 2020, the date on which TFW Innovation Services Ltd was incorporated.pBritish Business Bank (BBB) plc was incorporated on 18 July 2013, is wholly owned by the Department for Business, Energy and Industrial Strategy (BEIS) and is designed to manage the UK Government s access to finance programmes by providing funding and guarantees to private sector partners to help enable these partners to finance a greater number of smaller businesses. ONS assessed BBB in May 2015 against rules in the European System of Accounts 2010 (ESA 2010) and accompanying Manual on Government Deficit and Debt 2014 (MGDD 2014) and it deemed BBB to not have sufficient decision-making autonomy to be an institutional unit. It was therefore consolidated to the sector of its controlling body (BEIS), in the central government subsector (S.1311) from 18 July 2013 to 9 February 2015. ONS carried out a further classification review of the BBB in November 2021 following a request from HM Treasury. The assessment concluded that BBB is a separate institutional unit and has decision-making autonomy; it is entitled to own assets and incur liabilities which are present in its balance sheet. It takes economic decisions and engages in economic activities through entering into contracts with private sector partners. Its public sector control remains unchanged with BEIS as its sole shareholder and having control over the BBB Board. BBB was assessed using captive financial institution guidance as it does not satisfy the criteria for performing financial intermediation or financial auxiliary activities. As such, its range of activities were limited as its aims and objectives are specified by BEIS. Its assets are not transacted on the open market and is it is not funded by banking or financial markets at market conditions. There are also restrictions placed on BBB that require explicit government approval via BEIS. Its liabilities are also constrained as they are prohibited from borrowing without prior consent from HM Treasury. Therefore, BBB has been classified to the central government subsector (S.1311) with effect from 10 February 2015, the date the Shareholder Relationship Framework document was signed and agreed between BEIS and BBB.+Bournemouth, Christchurch and Poole CouncilDorset CouncilNorth Northamptonshire CouncilWest Northamptonshire CouncilEast Suffolk CouncilWest Suffolk CouncilBuckinghamshire Council%Folkestone and Hythe District CouncilcShepway District Council changed its name to Folkestone and Hythe District Council on 1 April 2018.Waveney District Council $Folkstone and Hythe District CouncilNorth Dorset District Council )UK Emissions Trading Scheme Permit Charge,Other miscellaneous current transfer (D.759)Flood Re Limited3Department for Environment, Food and Rural Affairs Flood Reinsurance Scheme Levy*UK Emissions Trading Scheme Civil Penalty5Department for Levelling Up, Housing and Communities qBournemouth, Christchurch and Poole (BCP) Council is a unitary authority established on 1 April 2019, replacing Bournemouth Borough Council, Ch< ristchurch Borough Council and the Borough of Poole. BCP is classified to the local government subsector (S.1313) consistent with all unitary authorities in England, effective from the date it was established on 1 April 2019.Dorset Council is a unitary authority established on 1 April 2019, replacing Dorset County Council, East Dorset District Council, North Dorset District Council, Purbeck District Council, Weymouth & Portland Borough Council and West Dorset District Council. Dorset Council is classified to the local government subsector (S.1313) consistent with all unitary authorities in England, effective from the date it was established on 1 April 2019.North Northamptonshire Council is a unitary authority established on 1 April 2021, replacing Corby Borough Council, East Northamptonshire Council, Kettering Borough Council, Wellingborough Borough Council and parts of Northamptonshire County Council. North Northamptonshire Council is classified to the local government subsector (S.1313) consistent with all unitary authorities in England, effective from the date it was established on 1 April 2021.West Northamptonshire Council is a unitary authority established on 1 April 2021, replacing Daventry District Council, Northampton Borough Council, South Northamptonshire Council and parts of Northamptonshire County Council. West Northamptonshire Council is classified to the local government subsector (S.1313) consistent with all unitary authorities in England, effective from the date it was established on 1 April 2021.MEast Suffolk Council is a district council established on 1 April 2019, replacing Suffolk Coastal District Council and Waveney District Council. East Suffolk Council is classified to the local government subsector (S.1313) consistent with all district councils in England, effective from the date it was established on 1 April 2019.PWest Suffolk Council is a district council established on 1 April 2019, replacing Forest Heath District Council and St Edmundsbury Borough Council. West Suffolk Council is classified to the local government subsector (S.1313) consistent with all district councils in England, effective from the date it was established on 1 April 2019.Buckinghamshire Council is a unitary authority established on 1 April 2020, replacing Buckinghamshire County Council, Aylesbury Vale District Council, Chiltern District Council, South Buckinghamshire District Council and Wycombe District Council. Buckinghamshire Council is classified to the local government subsector (S.1313) consistent with all unitary authorities in England, effective from the date it was established on 1 April 2020.(Unitary Authorities in England (En Bloc)Unitary Authorities (UAs) in England are single tier councils which provide a range of local government services within their respective areas, such as education, transport, planning and social care. ONS has assessed the classification status of UAs and has concluded that they are subject to public sector control as their corporate policy, structure and funding is determined by government. The assessment also concluded that as UAs receive the majority of their funding from government grants, business rates, and council tax, they are non-market producers. As such, all UAs in England have been classified en bloc to the local government subsector (S.1313) effective from the date of their establishment.ONS assessed the classification status of the transactions associated with the UK Emissions Trading Scheme (UK ETS). The UK ETS replaced the UK s participation in the European Union Emissions Transfer Scheme (EU ETS) on 1 January 2021. The scheme was established to continue the UK s carbon pricing policy, following the UK leaving the EU. The UK ETS permit charge transaction is compulsory, being a requirement of the Gas Emission Trading Scheme Order 2020. The UK ETS is a transaction from energy intensive industries, the power generation sector and aviation to central government in order to limit, or encourage the limitation of, the emission of greenhouse gases. The transaction is unrequited, as organisations receive nothing directly in exchange for the payment. As a compulsory, unrequited payment levied by government in respect of the production of goods and services this transaction was classified as Other taxes on production (D.29) with effect from 1 January 2021, the date on which the UK ETS came into force.[ ONS assessed the classification status of the transactions associated with the UK Emissions Trading Scheme (UK ETS). The UK ETS replaced the UK s participation in the European Union Emissions Transfer Scheme (EU ETS) on 1 January 2021. The scheme was established to continue the UK s carbon pricing policy, following the UK leaving the EU. The UK ETS is a transaction from energy intensive industries, the power generation sector and aviation to central government in order to limit, or encourage the limitation of, the emission of greenhouse gases. If an organisation contravenes the UK ETS conditions, the regulator can impose a Civil Penalty, recoverable as a civil debt. The assessment concluded that this penalty is classified as an Other miscellaneous current transfer (D.759) effective from 1 January 2021, the date on which the UK ETS came into force.$$#Weymouth & Portland Borough CouncilpBournemouth, Christchurch and Poole (BCP) Council is a unitary authority established on 1 April 2019, replacing Bournemouth Borough Council, Christchurch Borough Council and the Borough of Poole. BCP is classified to the local government subsector (S.1313) consistent with all unitary authorities in England, effective from the date it was established on 1 April 2019.Dorset Council is a unitary authority established on 1 April 2019, replacing Dorset County Council, East Dorset District Council, North Dorset District Council, Purbeck District Council, Weymouth & Portland Borough Council and West Dorset District Council. Dorset Council is classified to the local government subsector (S.1313) consistent with all unitary authorities in England, effective from the date it was established on 1 April 2019.North Northamptonshire Council is a unitary authority established on 1 April 2021, replacing Corby Borough Council, East Northamptonshire Council, Ketter< ing Borough Council, Wellingborough Borough Council and parts of Northamptonshire County Council. North Northamptonshire Council is classified to the local government subsector (S.1313) consistent with all unitary authorities in England, effective from the date it was established on 1 April 2021.West Northamptonshire Council is a unitary authority established on 1 April 2021, replacing Daventry District Council, Northampton Borough Council, South Northamptonshire Council and parts of Northamptonshire County Council. West Northamptonshire Council is classified to the local government subsector (S.1313) consistent with all unitary authorities in England, effective from the date it was established on 1 April 2021.LEast Suffolk Council is a district council established on 1 April 2019, replacing Suffolk Coastal District Council and Waveney District Council. East Suffolk Council is classified to the local government subsector (S.1313) consistent with all district councils in England, effective from the date it was established on 1 April 2019.OWest Suffolk Council is a district council established on 1 April 2019, replacing Forest Heath District Council and St Edmundsbury Borough Council. West Suffolk Council is classified to the local government subsector (S.1313) consistent with all district councils in England, effective from the date it was established on 1 April 2019.Buckinghamshire Council is a unitary authority established on 1 April 2020, replacing Buckinghamshire County Council, Aylesbury Vale District Council, Chiltern District Council, South Buckinghamshire District Council and Wycombe District Council. Buckinghamshire Council is classified to the local government subsector (S.1313) consistent with all unitary authorities in England, effective from the date it was established on 1 April 2020.North Northamptonshire Council is a unitary authority established on 1 April 2021, replacing Corby Borough Council, East Northamptonshire Council, Kettering Borough Council, Wellingborough Borough Council and parts of Northamptonshire County Council. North Northamptonshire Council is classified to the local government subsector (S.1313) consistent with all unitary authorities in England, effective from the date it was established on 1 April 2021.wThe Flood Reinsurance Scheme aims to improve the availability and affordability of flood insurance for eligible properties, and to manage the transition to risk reflective pricing for household flood insurance over a 25 year period. The scheme is primarily funded by a levy payable by insurers, a compulsory requirement outlined in the Flood Reinsurance (Scheme Funding and Administration) Regulations 2015. The transaction is unrequited, as the insurers receive nothing directly in exchange for making the payment. As a compulsory, unrequited charge, which is not directly dependent on the quantity or value of the goods or services produced by each insurer, this transaction is classified as Other taxes on production (D.29). This decision takes effect from 11 November 2015, the date on which the Flood Reinsurance (Scheme Funding and Administration) Regulations 2015 came into force.Bournemouth, Christchurch a nd Poole Council replaced Bournemouth Borough Council, Christchurch Borough Council and the Borough of Poole on 1 April 2019. As such, Bournemouth Borough Council will be classified as a former local government unit (S.1313) from 1 April 2019.Bournemouth, Christchurch and Poole Council replaced Christchurch Borough Council, Bournemouth Borough Council and the Borough of Poole Council on 1 April 2019. As such, Christchurch Borough Council will be classified as a former local government unit (S.1313) from 1 April 2019.Bournemouth, Christchurch and Poole Council replaced the Borough of Poole, Christchurch Borough Council and Bournemouth Borough Council on 1 April 2019. As such, the Borough of Poole will be classified as a former local government unit (S.1313) from 1 April 2019.BDorset Council replaced Dorset County Council, East Dorset District Council, North Dorset District Council, West Dorset District Council, Weymouth & Portland Borough Council and Purbeck District Council on 1 April 2019. As such, Dorset County Council will be classified as a former local government unit from 1 April 2019.IDorset Council replaced Dorset County Council, East Dorset District Council, North Dorset District Council, West Dorset District Council, Weymouth & Portland Borough Council and Purbeck District Council on 1 April 2019. As such, East Dorset District Council will be classified as a former local government unit from 1 April 2019.JDorset Council replaced Dorset County Council, East Dorset District Council, North Dorset District Council, West Dorset District Council, Weymouth & Portland Borough Council and Purbeck District Council on 1 April 2019. As such, North Dorset District Council will be classified as a former local government unit from 1 April 2019.IDorset Council replaced Dorset County Council, East Dorset District Council, North Dorset District Council, West Dorset District Council, Weymouth & Portland Borough Council and Purbeck District Council on 1 April 2019. As such, West Dorset District Council will be classified as a former local government unit from 1 April 2019.PDorset Council replaced Dorset County Council, East Dorset District Council, North Dorset District Council, West Dorset District Council, Weymouth & Portland Borough Council and Purbeck District Council on 1 April 2019. As such, Weymouth & Portland Borough Council will be classified as a former local government unit from 1 April 2019.EDorset Council replaced Dorset County Council, East Dorset District Council, North Dorset District Council, West Dorset District Council, Weymouth & Portland Borough Council and Purbeck District Council on 1 April 2019. As such, Purbeck District Council will be classified as a former local government unit from 1 April 2019.The functions of Northamptonshire County Council were transferred to West Northamptonshire Council and North Northamptonshire Council on 1 April 2021. As such, Northamptonshire County Council will be classified as a former local government unit (S.1313) from 1 April 2021.<North Northamptonshire Council replaced Corby Borough Council, East Northamptonshire Council, Kettering Borough Council, Wellingborough Borough Council and parts of Northamptonshire County Council on 1 April 2021. As such, Corby Borough Council will be classified as a former local government unit from 1 April 2021.DNorth Northamptonshire Council replaced Corby Borough Council, East Northamptonshire Council, Kettering Borough Council, Wellingborough Borough Council and parts of Northamptonshire County Council on 1 April 2021. As such, East Northamptonshire Council will be classified as a former local government unit from 1 April 2021.@North Northamptonshire Council replaced Corby Borough Council, East Northamptonshire Council, Kettering Borough Council, Wellingborough Borough Council and parts of Northamptonshire County Council on 1 April 2021. As such, Kettering Borough Council will be classified as a former local government unit from 1 April 2021.ENorth Northamptonshire Council replaced Corby Borough Council, East Northamptonshire Council, Kettering Borough Council, Wellingborough Borough Council and parts of Northamptonshire County Council on 1 April 2021. As such, Wellingborough Borough Council will be classified as a former local government unit from 1 April 2021.&West Northamptonshire Council replaced Daventry District Council, Northampton Borough Council, South Northamptonshire Council and parts of Northamptonshire County Council on 1 April 2021. As such, Daventry District Council will be classified as a former local government unit from 1 April 2021.(West Northamptonshire Council replaced Daventry District Council, Northampton Borough Council, South Northamptonshire Council and parts of Northamptonshire County Council on 1 April 2021. As such, Northampton Borough Council will be classified as a former local government unit from 1 April 2021.+West Northamptonshire Council replaced Daventry District Coun< cil, Northampton Borough Council, South Northamptonshire Council and parts of Northamptonshire County Council on 1 April 2021. As such, South Northamptonshire Council will be classified as a former local government unit from 1 April 2021.East Suffolk Council replaced Suffolk Coastal District Council and Waveney District Council on 1 April 2019. As such, Suffolk Coastal District Council will be classified as a former local government unit from 1 April 2019.East Suffolk Council replaced Waveney District Council and Suffolk Coastal District Council on 1 April 2019. As such, Waveney District Council will be classified as a former local government unit from 1 April 2019.West Suffolk Council replaced Forest Heath District Council and St Edmundsbury Borough Council on 1 April 2019. As such, Forest Heath District Council will be classified as a former local government unit from 1 April 2019.West Suffolk Council replaced St Edmundsbury Borough Council and Forest Heath District Council on 1 April 2019. As such, St Edmundsbury Borough Council will be classified as a former local government unit from 1 April 2019.ABuckinghamshire Council replaced Buckinghamshire County Council, Aylesbury Vale District Council, Chiltern District Council, South Buckinghamshire District Council and Wycombe District Council on 1 April 2020. As such, Buckinghamshire County Council will be classified as a former local government unit from 1 April 2020.BBuckinghamshire Council replaced Buckinghamshire County Council, Aylesbury Vale District Council, Chiltern District Council, South Buckinghamshire District Council and Wycombe District Council on 1 April 2020. As such, Aylesbury Vale District Council will be classified as a former local government unit from 1 April 2020.<Buckinghamshire Council replaced Buckinghamshire County Council, Aylesbury Vale District Council, Chiltern District Council, South Buckinghamshire District Council and Wycombe District Council on 1 April 2020. As such, Chiltern District Council will be classified as a former local government unit from 1 April 2020.IBuckinghamshire Council replaced Buckinghamshire County Council, Aylesbury Vale District Council, Chiltern District Council, South Buckinghamshire District Council and Wycombe District Council on 1 April 2020. As such, South Buckinghamshire District Council will be classified as a former local government unit from 1 April 2020.;Buckinghamshire Council replaced Buckinghamshire County Council, Aylesbury Vale District Council, Chiltern District Council, South Buckinghamshire District Council and Wycombe District Council on 1 April 2020. As such, Wycombe District Council will be classified as a former local government unit from 1 April 2020.QDorset Council replaced Dorset County Council, East Dorset District Council, North Dorset District Council, West Dorset District Council, Weymouth & Portland Borough Council and Purbeck District Council on 1 April 2019. As such, Weymouth & Portland Borough Council will be classified as a former local government unit from 01 April 2019.ZFlood Re Limited is a reinsurance company, responsible for administering the Flood Reinsurance Scheme. Flood Re Limited aims to improve the availability and affordability of flood insurance for eligible properties, and to manage the transition to risk reflective pricing for household flood insurance over a 25 year period. ONS assessed the sector classification status of Flood Re Limited, and concluded that the entity is under public sector control, for reasons including that it administers a scheme which is designed by government in response to public policy objectives, and because Flood Re Limited cannot cease to provide flood reinsurance without approaching government. The assessment concluded that Flood Re Limited carries out a limited range of activities in narrow conditions set by government. There was evidence of government influence and constraints on both the assets and liabilities of the entity, and aspects of the entity's operations which demonstrate that it does not act like a commercial insurance company. For these reasons, Flood Re Limited has been classified to the central government subsector (S.1311), in accordance with the Manual on Government Deficit and Debt 2019 1.6.6,47. This decision takes effect from 11 November 2015, the date on which the Flood Reinsurance (Scheme Funding and Administration) Regulations 2015 came into force.SE Trains LimitedUK Infrastructure Bank LimitedKickstart SchemeFunding of ApprenticeshipsGBEIS, Scottish Government, Welsh Government, Northern Ireland ExecutiveChange in sponsoring bodies. The Committee on Climate Change (CCC) was formerly sponsored by the Department for Business, Energy & Industrial Strategy (BEIS) and the Department for Environment, Food & Rural Affairs. It is now co-sponsored by BEIS, Scottish Government, Welsh Government and the Northern Ireland Executive following the introduction of devolved Climate Change Acts which were completed in 2016. ONS has undertaken a classification assessment of SE Trains Limited, the new operator of last resort for London & South Eastern Railway (LSER) services. The assessment concluded that SE Trains Limited is an institutional unit and is under public sector control as it is a subsidiary of DfT OLR Holdings which is wholly owned by the Department for Transport. The assessment acknowledged the impact of the COVID-19 pandemic on rail travel, but further concluded that SE Trains Limited would continue to operate in the same way as its predecessor and was therefore considered to be a market body. It will be reviewed again following wider rail reform information becoming available. It is therefore recommended that SE Trains Limited be classified to the public non-financial corporations subsector (S.11001) with effect from 17 October 2021, the date that SE Trains Limited took over the rail service operation from LSER. WUK Infrastructure Bank (UKIB) Ltd is a new government-owned policy bank set up to tackle climate change and support regional and local economic growth across the UK. ONS assessed the UKIB in the context of internationally agreed statistical guidance as described in the European System of Accounts (ESA) 2010 and the accompanying Manual on Government Deficit and Debt (MGDD) 2019 and the United Nations System of National Accounts 2008. It concluded that it is a separate institutional unit and has decision-making autonomy, as it is entitled to hold assets, incur liabilities, produce accounts, engage in economic decisions for which it is held accountable by law, and given operational independence in its day-to-day operations. ONS has also concluded that UKIB is under public sector control as HM Treasury is its sole shareholder and also appoints key directors to the UKIB Board. UKIB was assessed using captive financial institution guidance. Its range of activities are limited as they are specified by HMT. There are constraints on its assets as it can only invest in products and industries within its policy remit and with the approval of HMT. At the same time, its liabilities are also constrained as it is prohibited from borrowing without prior consent from HMT. It also does not act with commerciality as its primary objective is to deliver against specific public policy objectives. The assessment concluded that UKIB is acting on behalf of its controlling body, HMT, and has been classified to the central government subsector (S.1311) with effect from 17 June 2021, the date UKIB became operational. xThe Kickstart Scheme allocates government funding to create new, fully subsidised jobs for young people across England, Scotland and Wales. Six-month placements are available to those aged 16 to 24 who are claiming Universal Credit and are at risk of long-term unemployment, and was introduced as part of government support to businesses during the coronavirus pandemic. ONS has assessed the classification status of the Kickstart scheme and concluded it is a transaction from central government to employers to create jobs for young people, and is a subsidy on payroll or workforce. It is therefore classified as su< bsidies on production (D.39). Additionally there is a payment for administrative costs. If these costs are separately identifiable, and are paid from central government to a local government, non-profit institution serving households (NPISH) or a central government body, they are considered to be non-market fees for a service (P.131). If they are paid to a market body they are considered to be market fees (P.11). These classification decisions are effective from 2 September 2020, the date the scheme opened to employers.The transactions relating to the Apprenticeship Levy in England include the funding paid by the Education and Skills Funding Agency (ESFA) to training providers, and money paid directly by businesses to training providers. The intention of the scheme is for the engagement and benefit of employers. The assessment concluded that funds are paid by the ESFA to the training providers on behalf of employers. To be included on the Register of Apprenticeship Training Providers, due diligence checks will have been carried out on training providers and an assessment of their organisation s capability to provide the training. Funding arrangements mean the Apprenticeship Levy is collected from employers whose wage bill exceeds 3 million, and it is redistributed among employers who engage with the scheme. The cost of providing the training is agreed with the relevant employer directly. As such, the funding paid by the ESFA has been classified as other subsidies on production (D.39), and the payments the training provider receives have been classified as payments for market output (P.11) with effect from 6 April 2017, the date that funds started to be collected via the Apprenticeship Levy.9Other subsidies on production (D.39) Market output (P.11)SOther subsidies on production (D.39) Market output (P.11) Non-market output (P.131),Public Non-Financial Corporations (S.11001) )Unitary Authorities in Scotland (En Bloc)+Metropolitan Districts in England (En Bloc)Council Tax rebate in EnglandAPayable tax credit: Other miscellaneous current transfers (D.759)&Unitary Authorities in Wales (En Bloc)+Construction Industry Training Board (CITB)8Engineering Construction Industry Training Board (ECITB)Change in sponsoring department - this body was formerly sponsored by the Department for Business, Energy and Industrial Strategy (BEIS), but from 18 July 2016, is sponsored by the Department for Education. Metropolitan Districts (MDs) in England are single tier councils which provide most local government services within their geographical areas, such as education, transport, planning and social care, though some services are provided by joint authorities. ONS has assessed the classification status of MDs in England, and has concluded that they are subject to public sector control as their corporate policy, structure and funding are determined by government. The assessment also concluded that as MDs in England receive the majority of their funding from government grants, business rates and council tax, they are not market producers. As such, all MDs in England have been classified en bloc to the local government subsector (S.1313) effective from the date of their establishment.Unitary Authorities (UAs) in Scotland are single tier councils which provide a range of local government services within their geographical areas, such as education, transport, planning and social care. ONS has assessed the classification status of UAs in Scotland and has concluded that they are subject to public sector control as their corporate policy, structure and funding are determined by government. The assessment also concluded that as UAs in Scotland receive the majority of their funding from government grants, business rates and council tax, they are not market producers. As such, all UAs in Scotland have been classified en bloc to the local government subsector (S.1313) effective from the date of their establishment.Unitary Authorities (UAs) in Wales are single tier councils which provide a range of local government services within their geographical areas, such as education, transport, planning and social care. ONS has assessed the classification status of UAs in Wales, and has concluded that they are subject to public sector control as their corporate policy, structure and funding are determined by government. The assessment also concluded that as UAs in Wales receive the majority of their funding from government grants, business rates and council tax, they are not market producers. As such, all UAs in Wales have been classified en bloc to the local government subsector (S.1313) effective from the date of their establishment.Unitary Authorities (UAs) in England are single tier councils which provide a range of local government services within their geographical areas, such as education, transport, planning and social care. ONS has assessed the classification status of UAs and has concluded that they are subject to public sector control as their corporate policy, structure and funding are determined by government. The assessment also concluded that as UAs receive the majority of their funding from government grants, business rates and council tax, they are not market producers. As such, all UAs in England have been classified en bloc to the local government subsector (S.1313) effective from the date of their establishment.Metropolitan Districts (MDs) in England are single tier councils which provide most local government services within their respective geographical areas, such as education, transport, planning and social care, though some services are provided by joint authorities. ONS has assessed the classification status of MDs in England, and has concluded that they are subject to public sector control as their corporate policy, structure and funding are determined by government. The assessment also concluded that as MDs in England receive the majority of their funding from government grants, business rates and council tax, they are not market producers. As such, all MDs in England have been classified en bloc to the local government subsector (S.1313) effective from the date of their establishment.Plastic Packaging Tax ONS has undertaken a classification assessment of the transaction associated with the new Plastic Packaging Tax (PPT). The PPT is a transaction paid by organisations either manufacturing or importing more than 10 tonnes per year of chargeable plastic packaging. The assessment concluded that the PPT transaction is compulsory, being a requirement under the Finance Act 2021, and unrequited, as organisations receive nothing directly in exchange for the payment (ESA 2010, 20.165). Therefore, ONS has concluded that the charge is classified as a tax on products, except VAT and import taxes (D.214) paid by relevant UK manufacturers, and as a tax on imports excluding VAT and import duties (D.2122) paid by any organisation in the UK importing this product for < commercial purposes.7Foreign controlled non-financial corporation (S.11003) Cost of Living Award in ScotlandCost of Living Payment in WaleslTax on products, except VAT and import taxes (D.214) Tax on imports excluding VAT and import duties (D.2122)In November 2021, ONS assessed the classification status of Amey Infrastructure Wales Ltd (AIW), originally named Amey Keolis Infrastructure Ltd. AIW is the Infrastructure Manager for the Core Valleys Lines. The assessment concluded that the company was not under public sector control during the Emergency Measures Agreement (EMA) with the Welsh Government, under which financial support was provided to ensure the continuity of rail services on the Wales and Borders network. The assessment also concluded that the company was not under public sector control after the ODP Grant Agreement was terminated, at which point AIW held a direct contractual relationship with Transport for Wales. The assessment concluded that AIW is a market producer, following a review of its activities and income sources, and it passing the quantitative market test. As such, Amey Infrastructure Wales Ltd will be classified to the private non-financial corporations subsector (S.11002). This decision takes effect from 6 February 2021, the date on which the members of the company passed a special resolution to change its name. Update 31 March 2022: Following this decision, it has been established that AIW is a subsidiary of the Spanish infrastructure services company, Ferrovial. It is therefore reclassified to the foreign controlled non-financial corporation subsector (S.11003), with the effective date of 6 February 2021 unchanged. Z o7Foreign controlled non-financial corporation (S.11003)In November 2021, ONS assessed the classification status of Amey Infrastructure Wales Ltd (AIW), originally named Amey Keolis Infrastructure Ltd. AIW is the Infrastructure Manager for the Core Valleys Lines. The assessment concluded that the company was not under public sector control during the Emergency Measures Agreement (EMA) with the Welsh Government, under which financial support was provided to ensure the continuity of rail services on the Wales and Borders network. The assessment also concluded that the company was not under public sector control after the ODP Grant Agreement was terminated, at which point AIW held a direct contractual relationship with Transport for Wales. The assessment concluded Amey Infrastructure Wales Ltd is a market producer and as such classified to the private non-financial corporation subsector (S.11002) with effect from 6 February 2021, the date on which the members of the company passed a resolution to change its name. Update 31 March 2022: Following this decision, it has been established that AIW is a subsidiary of the Spanish infrastructure services company, Ferrovial. It is therefore reclassified to the foreign controlled non-financial corporation subsector (S.11003), with the effective date of 6 February 2021 unchanged. -Bulb Energy Limited in Special Administration"Bulb Energy Limited (Bulb) is one of the UK's largest suppliers of gas and electricity which, following the energy price crisis, entered into a Special Administration Regime on 24 November 2021. This is a process where the UK energy regulator Ofgem, after seeking consent from the Secretary of State for Business, Energy and Industrial Strategy (BEIS), submits an application to the court to appoint energy administrators to the company to manage the business while under special administration. BEIS and the energy administrators have entered into a funding agreement which provided a funding capacity to cover the costs of the period Bulb is in special administration. ONS assessed the classification status of Bulb and has concluded that it is subject to public sector control as it requires consent from the Secretary of State to take out contracts, make appointments and sell and acquire assets. The assessment also concluded that Bulb is a market body as it continues to pass the quantitative market test and continues to compete with other energy suppliers (see ESA 2010, 20.29). As such, Bulb has been classified to the Public Non-Financial Corporations subsector (S.11001) with effect from 24 November 2021, the date Bulb was placed into special administration. ONS also classified the payments from BEIS to Bulb in special administration, and has concluded that they are capital injections, as they cover losses resulting from the energy price crisis and ensure that as a utility company, Bulb continues its activities. As these payments are irregular and designed to cover funding provided to a corporation that has shown a recent series of exceptional losses, ONS has concluded that these payments are recorded as other capital transfers (D.99) in accordance with international guidance (see MGDD 2019, 3.2.2.1,9)."Residential Property Developer TaxONS assessed the classification of the Cost of Living Award in Scotland. The Scottish Government will provide 150 to every household in receipt of Council Tax Reduction in any Council Tax Band, and money will be passed on to Local Authorities to provide 150 to all other occupied households in Council Tax Bands A to D in Scotland. ONS has concluded that there is no reduction to Council Tax liability, and in accordance with the international guidance, the Cost of Living Award in Scotland should therefore be classified as a payable tax credit. The principal party to this transaction is the central government subsector, as Scottish Government is exercising its authority in specifying the criteria for this Cost of Living Award to be distributed by Local Authorities as delegated authorities. As part of the assessment, consideration was given to the international guidance related to social assistance benefits in cash. However, the Cost of Living Award is not included within the remit of an established general social protection policy, and the background of the creation of the scheme is not linked, for example, to low-income considerations. A capital transfer was also considered, but the assessment concluded that this Cost of Living Award was designed to assist households with the large increase in energy bills, rather than increasing their wealth. ONS has therefore concluded that the Cost of Living Award in Scotland should be classified as a payable tax credit, specifically an Other miscellaneous current transfer (D.759) from the central government subsector (S.1311) to the households sector (S.14), and recorded when it is due from April 2022.ONS assessed the classification of the cost-of-living payment in Wales. The Welsh Government will provide 150 to every household in properties in Council Tax Bands A to D that are occupied and a main residence, and to all households which receive support from the Council Tax Reduction Scheme in all Council Tax Bands in Wales. ONS has concluded that there is no reduction to Council Tax liability, and in accordance with the international guidance, the cost-of-living payment in Wales should therefore be classified as a payable tax credit. The principal party to this transaction is the central government subsector, as Welsh Government is exercising its authority in specifying the criteria for this cost-of-living payment to be distributed by Local Authorities as delegated authorities. As part of the assessment, consideration was given to the international guidance related to social assistance benefits in cash. However, the cost-of-living payment is not included within the remit of an established general social protection policy, and the background of the creation of the scheme is not linked, for example, to low-income considerations. A capital transfer was also considered, but the assessment concluded that this cost-of-living payment was designed to assist households with the large increase in energy bills, rather than increasing their wealth. ONS has therefore concluded that the cost-of-living payment in Wales should be classified as a payable tax credit, specifically an Other miscellaneous current transfer (D.759) from the central government subsector (S.1311) to < the households sector (S.14), and recorded when it is due from April 2022.ONS assessed the classification of the Council Tax rebate in England, which is part of the government s recently announced Energy Bills Rebate package. ONS has concluded that there is no reduction to Council Tax liability, and in accordance with the international guidance, the Council Tax rebate in England should therefore be classified as a payable tax credit. As part of the assessment, consideration was given to the international guidance related to social assistance benefits in cash. However, the rebate is not included within the remit of an established general social protection policy, and the background of the creation of the scheme is not linked, for example, to low-income considerations. A capital transfer was also considered, but the assessment concluded that this rebate was designed to assist households with the large increase in energy bills, rather than increasing their wealth. ONS has therefore concluded that the Council Tax rebate in England should be classified as a payable tax credit, specifically an Other miscellaneous current transfer (D.759) from the central government subsector (S.1311) to the households sector (S.14), and recorded when it is due from April 2022. Classification assessments for other parts of the Energy Bills Rebate package, including the proposed 200 discount on autumn 2022 domestic energy bills, will be made when more information becomes available. +Economic Crime (Anti-Money Laundering) LevyLive Events Reinsurance SchemeOne-off guarantee 'Live Events Reinsurance Scheme PaymentsThe Live Events Reinsurance Scheme (LERS) is a scheme to support live events such as music festivals and concerts, that are at risk of being stopped or delayed due to an inability to obtain Covid-19 cancellation insurance. An insurer eligible for the scheme pays the Department for Digital, Culture, Media and Sport an amount equal to the scheme premium with respect to each policy that has been taken out. ONS assessed the classification of the LERS in the context of the latest international statistical guidance as described in the United Nations System of National Accounts (SNA) 2008, the European System of Accounts (ESA) 2010 and the accompanying Manual on Government Deficit and Debt (MGDD) 2019. The assessment concluded that the number of LERS policies taken out could be relatively low, as it is a non-compulsory policy that can be chosen by the insured as a bolt-on policy to another insurance product. ONS has therefore determined that the LERS should be classified as a one-off guarantee, meaning there will be no immediate impact on the government s balance sheet. The classification is effective for the duration of the LERS, which is live events due to be held between 22 September 2021 and 29 September 2022 inclusive. The Residential Property Developer Tax (RPDT) has been introduced as part of the Finance Act 2022 on the profits of the largest UK residential property developers, to help fund government costs associated with the removal of unsafe cladding. It is a 4% tax on the profits of UK residential property developers that generate profits in excess of 25 million per year directly from UK residential property development activities from 1 April 2022. The ONS assessment concluded that RPDT is compulsory and unrequited, and therefore should be classified as a tax. Further to this, the tax is on the profits of UK residential property developers. Therefore, RPDT has been classified as taxes on income (D.51) as set out in SNA 2008, 8.61 and ESA 2010 4.78, paid by residential property developers within the private non-financial corporations subsector (S.11002) to the central government subsector (S.1311), effective from 1 April 2022. The Economic Crime (Anti-Money Laundering) Levy (ECL) was established as part of the Finance Act 2022 and is part of the government s wider objective to develop a long-term sustainable resourcing model to tackle economic crime. Anti-Money Laundering (AML) regulated entities (for example credit institutions, casinos and estate agents) will pay a fixed amount for the levy per annum, and the amount payable will be determined based on the sizeband of their UK revenue at the end of the relevant accounting year. ONS has undertaken a classification assessment of the ECL in the context of the latest international statistical guidance as described in the United Nations System of National Accounts (SNA) 2008, the European System of Accounts (ESA) 2010 and the accompanying Manual on Government Deficit and Debt (MGDD) 2019. The assessment concluded that the ECL transaction is co< mpulsory, being a requirement of the Finance Act 2022. The transaction is unrequited, as organisations receive nothing directly in exchange for the payment. Although there is a link via the revenue sizeband to the value of goods and/or services sold, the ECL is primarily a tax on enterprises who are engaged in production in the AML regulated sector. Therefore, the ECL is classified as other taxes on production (D.29) paid by AML regulated organisations within the private corporations sectors (S.11 and S.12) to the central government subsector (S.1311). This is effective from 1 April 2022, the date on which the ECL came into force.The Live Events Reinsurance Scheme (LERS) is a scheme to support live events such as music festivals and concerts, that are at risk of being stopped or delayed due to an inability to obtain Covid-19 cancellation insurance. ONS assessed the classification of the payments associated with the LERS in the context of the latest international statistical guidance as described in the United Nations System of National Accounts (SNA) 2008, the European System of Accounts (ESA) 2010 and the accompanying Manual on Government Deficit and Debt (MGDD) 2019. The payments associated to the LERS are classified as non-market output (P.131) as they are received by government in its role of guarantor, and are accrued over the life of the guarantee (see MGDD 2019 7.4.1, 9). The classification is effective for the duration of the LERS, which is live events due to be held between 22 September 2021 and 29 September 2022 inclusive. Discretionary Fund in England"Discretionary Scheme Fund in Wales#Energy Supplier of Last Resort Levy'Public Interest Business Protection TaxRAs part of the Energy Bills Rebate scheme, a discretionary fund for local authorities in England has been established in order to provide support to households who are not eligible under the terms of the core Council Tax Rebate scheme, or to provide carefully targeted  top-up payments to the most vulnerable households in Council Tax bands A to D. This is one element of three parts associated with the Energy Bills Rebate scheme, the others being the Council Tax Rebate and the 200 discount on domestic energy bills, scheduled for payment in Autumn 2022. ONS assessed the classification status of the Discretionary Fund in England and concluded that the principal party to this transaction is the local government subsector, as they have a high level of discretion over the eligibility criteria with regards to how and who the money is allocated to, in accordance with the international guidance (SNA 2008 3.70/1 and ESA 2010, 1.78). Therefore, the initial payment from the central government subsector (S.1311) to the local government subsector (S.1313) should be classified as Current transfers within general government (D.73), and the payment from local authorities in England to households should be classified as Other miscellaneous current transfers (D.759) from the local government subsector (S.1313) to the households sector (S.14) from April 2022.BAs part of the Cost of Living Scheme, additional funding will be provided for local authorities in Wales which has been established by the Welsh Government as the Discretionary Scheme Fund. It will provide support to households it considers to be in need of additional assistance with their living costs. ONS assessed the classification status of the Discretionary Scheme Fund in Wales and concluded that the principal party to this transaction is the local government subsector, as they have a high level of discretion over the eligibility criteria with regards to how and who the money is allocated to, in accordance with the international guidance (SNA 2008 3.70/1 and ESA 2010, 1.78). Therefore, ONS has classified the initial payment from the central government subsector (S.1311) to the local government subsector (S.1313) as a Current transfer within general government (D.73), and the payment from local authorities in Wales to households as Other miscellaneous current transfers (D.759) from the local government subsector (S.1313) to the households sector (S.14) from April 2022.The Supplier of Last Resort (SoLR) is a mechanism that Ofgem (the government s energy regulator) has established. It is a process in which Ofgem appoints an energy supplier (who has either volunteered or been mandated), known as a SoLR, to take on the customers of a failing energy supplier. To cover the costs that a SoLR incurs as part of this scheme, the SoLR submits a claim to Ofgem with evidence of the relevant costs incurred. Ofgem either approves this amount or adjusts it to what it deems suitable. The SoLR then makes a claim for the approved amount from energy distributors, which is reduced by a percentage of any amounts the SoLR recovers from the liquidation of the failed energy supplier(s). The energy distributors pay the SoLR this amount, which is referred to as the SoLR levy. This mechanism is mandated in the Energy Act 2004 and 2011 and set out in energy supply and distribution licenses. The ONS assessment concluded that the SoLR levy is a compulsory, unrequited payment by the energy distributors to energy suppliers. Given its redistributive nature, ONS deems it to be economically equivalent to a tax payable by energy distributors with a matching subsidy to the energy suppliers. These flows are therefore imputed (or rerouted) through the government's accounts, exactly as if government was operating a more obvio< us tax and subsidy regime, in line with the guidance in ESA 2010 paragraph 1.72. The assessment concluded that there was not a strong link between these payments and a quantity or value of a product. This levy therefore applies to energy businesses as a result of their engaging in production, and is classified as other taxes on production (D.29), with an equal and offsetting other subsidies on production (D.39). As such, the SoLR levy has been classified as other taxes on production (D.29), rerouted as a payment levied by the central government subsector (S.1311) on private sector energy distributors in the private non-financial corporations subsector (S.11002), and other subsidies on production (D.39) rerouted as a payment from the central government subsector (S.1311) to energy suppliers in the private non-financial corporations subsector (S.11002).<Public Interest Business Protection Tax (PIBPT) has been introduced on the profits that could arise where a business undertakes arrangements that realise a valuable asset for its own benefit and the benefit of its shareholders. This is because there is a potential risk that some companies in the energy market and their shareholders might monetise large profits on these assets for their own benefit, leaving the government and ultimately the wider public to pick up the costs of ensuring the continuity of supplies of energy to customers. This tax aims to deter this. The ONS assessment concluded that PIBPT is compulsory and unrequited, and therefore the charge should be classified as a tax. Further to this, the tax is on the profits that could arise where a business undertakes arrangements that realise a valuable asset for its own benefit and the benefit of its shareholders, and as such meets the definition of taxes on income (D.51) as set out in SNA 2008, 8.61 and ESA 2010 4.78. Therefore, PIBPT has been classified as taxes on income (D.51) paid by the households sector (S.14) and/or the corporations subsectors (S.11, S.12). This tax is intended to be a temporary measure and will only apply for a 12-month period, where the related energy supplier enters special measures between 28 January 2022 until 27 January 2023 inclusive. However, this period may be extended, and for the time the new tax is in place, the government will have the power to extend it to protect other public interest businesses covered by other special administration regimes outside of the energy markets. IOther taxes on production (D.29) and other subsidies on production (D.39) System of National Accounts 2008Health and Social Care Levy2Cambridgeshire and Peterborough Combined Authority North of Tyne Combined Authority*South Yorkshire Mayoral Combined AuthorityTees Valley Combined Authority West Midlands Combined Authority"West of England Combined Authority!West Yorkshire Combined AuthorityNorth East Combined AuthorityTransport for West MidlandsNorth of Tyne Combined Authority (NTCA) is a combined authority formed by Northumberland County Council, North Tyneside Council and Newcastle City Council to work together to make collective decisions on key policy areas such as economic development, transport, skills, health and social care. NTCA is classified to the local government subsector (S.1313) consistent with all combined authorities, effective from the date it was established on 2 November 2018.South Yorkshire Mayoral Combined Authority (SYMCA) is a combined authority formed by Barnsley Metropolitan Borough Council, Doncaster Metropolitan Borough Council, Rotherham Metropolitan Borough Council and Sheffield City Council to work together to make collective decisions on key policy areas such as economic development, transport, skills, health and social care. SYMCA is classified to the local government subsector (S.1313) consistent with all combined authorities, effective from the date it was established on 1 April 2014.Tees Valley Combined Authority (TVCA) is a combined authority formed by Darlington Borough Council, Hartlepool Borough Council, Middlesbrough Council and Redcar and Cleveland Council to work together to make collective decisions on key policy areas such as economic development, transport, skills, health and social care. TVCA is classified to the local government subsector (S.1313) consistent with all combined authorities, effective from the date it was established on 1 April 2016.cWest Midlands Combined Authority (WMCA) is a combined authority formed by Dudley Metropolitan Borough Council, Wolverhampton City Council, Solihull Metropolitan Borough Council, Walsall Metropolitan Borough Council, Sandwell Metropolitan Borough Council, Coventry City Council and Warwickshire County Council to work together to make collective decisions on key policy areas such as economic development, transport, skills, health and social care. WMCA is classified to the local government subsector (S.1313) consistent with all combined authorities, effective from the date it was established on 17 June 2016.West of England Combined Authority (WECA) is a combined authority formed by Bath and North East Somerset Council, Bristol City Council and South Gloucestershire Council to work together to make collective decisions on key policy areas such as economic development, transport, skills, health and social care. WECA is classified to the local government subsector (S.1313) consistent with all combined authorities, effective from the date it was established on 9 February 2017.FWest Yorkshire Combined Authority (WYCA) is a combined authority formed by Bradford Metropolitan District Council, Calderdale Metropolitan Borough Council, Kirklees Metropolitan Borough Council, Leeds City Council, Wakefield Metropolitan District Council and City of York Council to work together to make collective decisions on key policy areas such as economic development, transport, skills, health and social care. WYCA is classified to the local government subsector (S.1313) consistent with all combined authorities, effective from the date it was established on 1 April 2014.North East Combined Authority (NECA) is a combined authority formed by Sunderland City Council, Gateshead Council, South Tyneside Council and Durham County Council to work together to make collective decisions on key policy areas such as economic development, transport, skills, health and social care. NECA is classified to the local government subsector (S.1313) consistent with all combined authorities, effective from the date it was established on 15 April 2014.hTransport for West Midlands (TfWM) was established on 17 June 2016 and is responsible for co-ordinating transport services in the West Midlands metropolitan county in England. It is an executive body of the West Midlands Combined Authority, with bus franchising and highway management powers similar to Transport for London.TfWM has taken over the functions and role of West Midlands Passenger Transport Executive (trading as Centro). As such, TfWM is classified to the local government subsector (S.1313) consistent with all passenger transport executives, effective from the date of establishment on 17 June 2016.Cambridgeshire and Peterborough Combined Authority (CPCA) is a combined authority formed by Cambridgeshire County Council and Peterborough City Council to work together to make collective decisions on key policy areas such as economic development, transport, skills, health and social care. CPCA is classified to the local government subsector (S.1313) consistent with all combined authorities, effective from the date it was established on 3 March 2017.KReplaced by Transport for Greater Manchester as of April 2011. The functions and role of Greater Manchester Passenger Transport Executive (GMPTE) were taken over by Transport for Greater Manchester on 1 April 2011 and subsequently dissolved. As such, GMPTE will be reclassified as a former local government unit from 1 April 2011. .South Yorkshire Passenger Transport Authority Passenger Transport Authorities were replaced by Integrated Transport Authorities on 1 February 2009, following the Local Transport Act 2008. As such, South Yorkshire Passenger Transport < Authority will be reclassified as a former local government unit from 1 February 2009. The functions and role of West Midlands Passenger Transport Executive (trading as Centro) were taken over by Transport for West Midlands on 17 June 2016 and subsequently dissolved. As such, Centro will be reclassified as a former local government unit from 17 June 2016. 7West Yorkshire Passenger Transport Executive - (s PTE) The functions and role of West Yorkshire Passenger Transport Executive (WYPTE) were taken over by West Yorkshire Combined Authority on 1 April 2014 and subsequently dissolved. As such, WYPTE will be reclassified as a former local government unit from 1 April 2014. The functions and role of Greater Manchester Passenger Transport Executive (GMPTE) were taken over by Transport for Greater Manchester on 1 April 2011 and subsequently dissolved. As such, GMPTE will be reclassified as a former local government unit from 1 April 2011. &South Yorkshire Metro Ltd - (s SYPTE) Following a review in October 2010, Nexus (Tyne and Wear Passenger Transport Executive) reclassified from public non-financial corporations subsector (S.11001) to the local government subsector (S.1313) from 1 April 1998 consistent with all Passenger Transport Executives. Following a review in October 2010, Centro (West Midlands Passenger Transport Executive) reclassified from public non-financial corporations subsector (S.11001) to the local government subsector (S.1313) from 1 April 1998 consistent with all Passenger Transport Executives. South Yorkshire Metro Ltd dissolved on 15 October 2013. As such, South Yorkshire Metro Ltd will be reclassified as a former public non-financial corporation from 15 October 2013.South Yorkshire Transportation Systems Ltd dissolved on 15 October 2013. As such, South Yorkshire Transportation Systems Ltd will be reclassified as a former public non-financial corporation from 15 October 2013.Yorkshire Metro Ltd dissolved on 15 October 2013. As such, Yorkshire Metro Ltd will be reclassified as a former public non-financial corporation from 15 October 2013.%Scottish National Investment Bank plcUK Health Security AgencyUK Shared Business Services LtdRCUK Shared Service Centre LtdEmployers actual non-pension social contributions (D.6112) Households' actual non-pension social contributions (D.6132) Social insurance scheme service charge (D.61SC)From 13 March 2013 RCUK Shared Service Centre Ltd was renamed to UK Shared Business Services Ltd. As such, RCUK Shared Service Centre Ltd is classified as former central government (S.1311).From 14 March 2013 RCUK Shared Service Centre Ltd was renamed to UK Shared Business Services Ltd. As such, UK Shared Business Services Ltd is classified to the central government subsector (S.1311).=From 14 March 2013 RCUK Shared Service Centre Ltd was renamed to UK Shared Business Services Ltd. As such, RCUK Shared Service Centre Ltd is classified as former central government (S.1311). Owned by the seven Research Councils the body is classified to the central government sector as of its creation in August 2007From 14 March 2013 RCUK Shared Service Centre Ltd was renamed to UK Shared Business Services Ltd. As such, RCUK Shared Service Centre Ltd is classified as former central government (S.1311).The functions and role of Greater Manchester Passenger Transport Executive (GMPTE) were taken over by Transport for Greater Manchester on 1 April 2011 and subsequently dissolved. As such, GMPTE will be reclassified as a former local government unit from 1 April 2011. Previous note: Following a review in October 2010, this was reclassified to Local Government alongside other Passenger Transport Executives from 1 April 1998. vPublic Health England (PHE) is currently classified to the Central Government subsector (S.1311) but is now disbanded with its health protection functions transferring to the UK Health Security Agency (UKHSA) from 1 October 2021. As PHE has been disbanded, it will be listed on the Public Sector Classification Guide as a former Central Government body from 1 October 2021.Scottish National Investment Bank (SNIB) plc is a government-owned bank set up to provide long term capital to businesses and projects throughout Scotland to support the development of a more sustainable economy. ONS assessed SNIB plc in the context of internationally agreed statistical guidance as described in the United Nations System of National Accounts (SNA) 2008, European System of Accounts (ESA) 2010 and the accompanying Manual on Government Deficit and Debt (MGDD) 2019. ONS has concluded that SNIB plc is an institutional unit under public sector control, as Scottish Ministers are the sole shareholder, and appointments, and the removal of directors from the board require the prior consent of the shareholder. As these controls apply for the SNIB group, the subsidiaries of SNIB plc (Scottish Investments Limited (SIL) and Scottish Investments Services Limited (SISL)) are also considered to be under public sector control. SIL s principal activity is to carry out investment opportunities, with SNIB plc also providing some overlapping economic functions. SISL provides operational activities including IT services and HR functions exclusively to the SNIB group, therefore falling within the definition of ancillary services in ESA 2010 20.24. The review concluded that both SIL and SISL are not institutional units and are therefore classified with their parent body, SNIB plc. Furthermore, SNIB plc is acting as the head office in the SNIB group where it exercises managerial control over its subsidiaries (see ESA 2010 2.14). SNIB plc was assessed using the captive financial institution guidance. Its range of activities is limited, there are constraints on its assets as it relies on grant-in-aid from the Scottish Government, and its primary objective is to deliver against specific public policy objectives. At the same time, its liabilities are constrained as it is unable to borrow from anyone other than the Scottish Ministers. < The assessment concluded that SNIB plc is acting autonomously, and on behalf of its controlling body, the Scottish Government, and has been classified to the central government subsector (S.1311) with effect from 23 November 2020, the date the SNIB group was formally launched.The UK Health Security Agency (UKHSA) was created as an Executive Agency of the Department of Health and Social Care (DHSC) for UK-wide public health protection and infectious disease capability. The UKHSA is responsible for planning, preventing, and responding to external health threats, and is accountable to the DHSC. It brings together Public Health England (PHE) and NHS Test and Trace, as well as the analytical capability of the Joint Biosecurity Centre under a single leadership team. ONS has undertaken a classification assessment of the UKHSA in the context of the latest international statistical guidance as described in the United Nations System of National Accounts (SNA) 2008, the European System of Accounts (ESA) 2010 and the accompanying Manual on Government Deficit and Debt (MGDD) 2019. The assessment concluded that the UKHSA is an institutional unit and is under public sector control as the Secretary of State has responsibility for the appointment of UKHSA's Chair and non-executive members (ESA 2010, 20.309). The Secretary of State is accountable to Parliament in relation to the functions and performance of the UKHSA. The assessment further concluded that as the UKHSA will receive the majority of its funding from government, it is considered to be a non-market producer. Therefore, the UKHSA is classified to the central government subsector (S.1311) from 1 October 2021, the date on which it became fully operational.The Health and Social Care Levy Act 2021 established the Health and Social Care Levy (HSCL) with the purpose of significantly increasing funding available for health and social care across the United Kingdom. ONS has undertaken a classification assessment of the HSCL in the context of the latest international statistical guidance as described in the United Nations System of National Accounts (SNA) 2008, the European System of Accounts (ESA) 2010 and the accompanying Manual on Government Deficit and Debt (MGDD) 2019. The assessment concluded that the HSCL is compulsory, being a requirem                          ! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ? @ A B C D E F G H I J K L M N O P Q R S T U V W X Y Z [ \ ] ^ _ ` a b c d e f g h i j k l m n o p q r s t u v w x y z | } ~  ent of the Health and Social Care Levy Act 2021 and is requited. In addition, the HSCL is considered to be part of a social insurance scheme because participation is mandatory by law for a specified group of workers, and the benefits received constitute social benefits (SNA 2008, 8.65 and ESA 2010, 4.87). As such, the HSCL has been classified as a net social contribution (D.61) as set out in SNA 2008, 8.82 and ESA 2010, 4.91, and the transactions are classified as Employers actual non-pension social contributions (D.6112) and Households' actual non-pension social contributions (D.6132). In line with ESA 2010, 4.91, the service charge applied by HM Revenue and Customs is classified as a social insurance scheme service charge (D.61SC). These classifications are effective from 6 April 2023, the date on which the HSCL will commence. A465 MIM Project (PPP)& The ONS has completed an assessment of the A465 Heads of the Valleys dualling Abergavenny to Hirwaun road project using the Welsh Mutual Investment Model (MIM). The project includes the construction of Section 5 (Dowlais to A470) and Section 6 (A470 to Hirwaun) following a competitive tendering process. The project is expected to be completed in 2025. Following the assessment, ONS reached the following conclusions: " the private sector development consortium is comprised of two private sector partners and DBW Investments (MIMS) Ltd, the latter of which is classified to the central government subsector (S.1311). The companies created to provide this project are private sector-controlled and include Future Valleys Hold Co Ltd, which is the project's main shareholder, and Future Valleys Project Co Ltd which designs, builds and maintains the assets in this project. These project companies are institutional units as they have the relevant characteristics as defined in SNA 2008, 3.52 and ESA 2010, 2.12. They have features of special purpose entities as they were created to fulfil a narrow, specific objective as defined in SNA 2008, 4.55 and ESA 2010, 2.17 to 2.20, and also have features of holding companies as described in ESA 2010, 2.14 (b). They are considered to be market bodies (ESA 2010, 20.25) as they were formed after a competitive tendering process with other private sector companies on commercial terms, and only hold financial assets and liabilities associated with this project. They are therefore classified to the captive financial institutions and money lenders subsector (S.127) in accordance also with ESA 2010, 2.99 (c.); the classification of Future Valleys Hold Co Ltd is with effect from 3 September 2020, and the classification of Future Valleys Projec< t Co Ltd is with effect from 4 September 2020, the dates they were incorporated. " The contract issued under this MIM project model should be considered as a Public Private Partnership (PPP) in accordance with the definitions in ESA 2010, 15.41 and 20.276 to 20.290, and also in MGDD 2019, Chapter 6.4. " The assets linked to this arrangement should be recorded on the private sector partner's balance sheet. This is because almost all of the risks and rewards in this PPP arrangement rest with the private partner (the government provides minority finance, is not acting as a significant guarantor, has minority shareholding, and can only appoint one Director to the shared board of the project companies). This project classification is effective from 28 October 2020, the date the contract was signed.A new governance framework is being established following the UK s exit from the EU. Further information is available on the UK Statistics Authority s website,Economic Statistics Governance after EU exitEnergy Bills Support Scheme!Energy (Oil and Gas) Profits LevyThe ONS has completed an assessment of the Energy Bills Support Scheme (EBSS) which is part of a revised package of support to assist households in Great Britain with the increase in the cost of living, following a rise in the energy price cap. The delivery of support for households in Northern Ireland is currently under UK Government consideration. In accordance with the international statistical guidance, the assessment considered that the EBSS is not included within the remit of an established general social policy, and the background of the creation of the scheme is not linked, for example, to low-income considerations, nor to the provision of goods to individual beneficiaries. The EBSS was therefore not considered to be a social benefit or transfer in kind. The assessment acknowledged that the EBSS is a fixed amount per household and entirely unrelated to the quantity or price of the energy provided to any given customer. Energy companies are acting as an agent for government to supply the EBSS payments to eligible customers, and the EBSS was therefore not considered to be a subsidy from government to energy suppliers. A capital transfer was also considered, but the assessment concluded that the EBSS was designed to assist households with the large increase in energy bills, rather than increasing their wealth. The assessment therefore determined that as the intention of this scheme is to benefit households, to increase their income to help them to meet their energy payments over the coming winter period, the scheme payments are classified as an Other miscellaneous current transfer (D.759) from the central government subsector (S.1311) to the households sector (S.14), and recorded when they are due on a monthly basis for 6 consecutive months beginning from 1 October 2022. This is consistent with the guidance in SNA 2008, 8.110 and ESA 2010 4.138 (h)  as a current transfer from government to households in their capacity as consumers, if not recorded as social benefits . The Energy (Oil and Gas) Profits Levy (EPL) is an additional tax on the profits of oil and gas companies involved in the exploration for, and extraction of, oil and gas in the UK and UK Continental Shelf. The EPL will apply to a company s ring-fenced profits and will increase the headline rate of tax on those profits by 25%, from 40% to 65%. The levy is designed to help fund cost-of-living support for UK households. The ONS assessment concluded that the EPL is compulsory and unrequited, and therefore should be classified as a tax. Further to this, the tax is on the profits of oil and gas companies. It is therefore classified as taxes on income (D.51) as it meets the definition as set out in SNA 2008, 8.61 and ESA 2010 4.78. The EPL is classified as a tax on income (D.51) paid to the central government subsector (S.1311) by UK oil and gas companies involved in the exploration for, and extraction of, oil and gas in the UK and the UK Continental Shelf. The EPL is effective from 26 May 2022, the date set in the Energy (Oil and Gas) Profits Levy Act 2022. The first p< ayment received will be accrued back to be reported as close as possible to the commencement date as per ONS methodology. This is in accordance with the guidance on the time of recording of taxes on income stated in ESA 2010, 4.82..Choose an organisation from the drop down listxInformation in the Index list Where the cell remains blank it is because there is no information supplied for that entry D.45 (Rent)Cold Weather Payment*Social assistance benefits in cash (D.623)=The Office of Communications (Ofcom) 5G spectrum licence saleXONS has assessed the classification status of the payments made to Ofcom by mobile phone providers, allowing them to transmit signals over specific bands of the electromagnetic spectrum, following successful bids in 5G spectrum auctions completed on 27 April 2021. The assessment concluded that all the payments should be recorded as rent (D.45). Further, radio spectra are not used to extinction and the rights granted following a successful bid, either cannot be transferred or their transferral can be vetoed by government. Therefore, the radio spectrum asset (AN.2151) should remain on the government balance sheet, with no further asset (more specifically a permit to use natural resources - AN.222) created on the mobile phone providers balance sheets. This classification applies with effect from 27 April 2021, the date the 5G auctions concluded. hONS has undertaken a classification assessment of the Cold Weather Payment (CWP). The CWP is governed by The Social Fund Cold Weather Payments (General) Regulations 1988 which came into force on 7 November 1988. The CWP is paid by the UK Government to those that are eligible (detailed below) when the average temperature in the area is recorded as, or forecast to be, zero degrees Celsius or below over seven consecutive days. Those that are eligible will receive 25 for each seven day period of cold weather between 1 November and 31 March (based on the 2021 to 2022 scheme period). The assessment concluded that the CWP has no social contribution associated with it, and the eligibility criteria includes those considered to be on low-income or in receipt of other benefits such as pension credit, income support, income-based jobseeker s allowance, income-related employment and support allowance, universal credit and support for mortgage interest. Government has identified the social risk of those that are eligible for the CWP, and this social assistance is provided as a matter of general social policy (see ESA 2010, 4.105 d). This is further elaborated under SNA 2008, 8.70 as this describes social assistance benefits as only payable to people on low incomes i.e. the benefits are means tested, where the term  means is used in the sense of indicating a maximum qualifying level of income. As such, the CWP has been classified as a Social assistance benefits in cash (D.623) paid by the central government subsector (S.1311) to the Households sector (S.14) with effect from 7 November 1988, the date the CWP came into force.v2. This button will bring up a list of all public bodies, in alphabetical order, that have been classified by the ONS.ESA 2010 Categoryq4. Below the selected body, its classification sub sector, ESA 2010 Category and related information will appear.p1. Click on the yellow shaded cell and then click on the button on the right hand side of the yellow shaded box.Other Search Options2a. If you are searching for another type of classification, please click on Return to Home, then click on the Historic Updates tab.;2b. Use search function within the links above the table. 1b. Select all (Ctrl A) and then use the Find function (Ctrl F) and enter the partial organisation name and click Find All or Find Next. u1a. If you are searching on a partial organisation name, please click on Return to Home, then click on the Index tab.Energy Price GuaranteeEnergy Bill Relief Scheme#Alternative Fuel Payment (Domestic))D.759 Other miscellanous current transferD.31 Subsidies on products>The ONS has completed an assessment of the Alternative Fuel Payment (AFP), which is part of a package of support to assist UK households with their energy bills, following a sharp rise in the price of electricity and gas. The scheme involves a one-off payment of 100 to households which do not use mains gas for heating. In accordance with the international statistical guidance, the assessment considered that the AFP (Domestic) is not included within the remit of an established general social policy, and the background of the creation of the scheme is not linked, for example, to low-income considerations, nor to the provision of goods to individual beneficiaries. The AFP (Domestic) is widely available and was therefore not considered to be a social transfer in kind. The assessment acknowledged that the AFP (Domestic) is a fixed amount per household and entirely unrelated to the quantity or price of the energy provided to any given customer. Energy companies are acting as an agent for government to supply the AFP payments to eligible customers, and the AFP was therefore not considered to be a subsidy from government to energy suppliers. The assessment therefore determined that as the intention of this scheme is to benefit households, to increase their income to help them to meet their energy payments over the coming winter period, the scheme payments are classified as an Other miscellaneous current t<ransfer (D.759) from the central government subsector (S.1311) to the households sector (S.14), beginning from 1 October 2022. This is consistent with the guidance in SNA 2008, 8.110 and ESA 2010, 4.138 (h)  as a current transfer from government to households in their capacity as consumers, if not recorded as social benefits . This is also consistent with the precedent set by the classification of the Energy Bills Support Scheme.ZThe ONS has completed an assessment of the Energy Price Guarantee (EPG), which is part of a package of support to assist households with their energy bills, following a sharp rise in the price of electricity and gas. In accordance with the international statistical guidance, the assessment considered that the EPG is not included within the remit of an established general social policy, and the background of the creation of the scheme is not linked, for example, to low-income considerations. The EPG is widely available and was therefore not considered to be a social transfer in kind. The assessment acknowledged that the EPG provides a discount on the unit price of electricity and gas, and is paid to energy suppliers rather than to households. The assessment determined the intention of this scheme is to limit the unit cost of electricity and gas to households. The total amount that households will pay varies directly in line with the volume of energy households consume. Therefore, the scheme payments are classified as Subsidies on products (D.31) from the central government subsector (S.1311) to energy suppliers (in SICs 35.14 and 35.23) in the public non-financial corporations subsector (S.11001) and the private non-financial corporations subsector (S.11002). This is effective for a six-month period from 1 October 2022. This is consistent with the guidance in SNA 2008, 7.100 and ESA 2010, 4.33 as the difference between a specified market price and the market price paid by a buyer. This classification applies to households in Great Britain and Northern Ireland, due to the similarities in both schemes.The ONS has completed an assessment of the Energy Bill Relief Scheme (EBRS), which is part of a package of support to assist businesses and other non-domestic consumers with their energy bills, following a sharp rise in the price of electricity and gas. The assessment acknowledged that the EBRS provides a discount on the unit price of electricity and gas, and is paid to energy suppliers rather than businesses and non-domestic consumers. The assessment therefore determined that as the government has established a base line government supported price per megawatt hour for electricity and for gas, the scheme payments are classified as Subsidies on products (D.31) from the central government subsector (S.1311) to energy suppliers (in SICs 35.14 and 35.23) in the public non-financial corporations subsector (S.11001) and the private non-financial corporations subsector (S.11002). This is effective for a six-month period from 1 October 2022. This is consistent with the guidance in SNA 2008, 7.100 and ESA 2010, 4.33 as the difference between a specified market price and the market price paid by a buyer. This classification applies to businesses and non-domestic consumers in Great Britain and Northern Ireland, due to the similarities in both schemes.9 * s1f:raBQJ UbtT?} хya ϡS; lپ]4 L=yQ #x/$#.tr:fBeLO TclO 1u%~ӇeљcsBOqPv^dN T.'19@JStja f^:&v-Ah'r5  s5aUS jYNSN [e   nB 6f h ŵ ; +! /+ et5 T 9 C  % & h! 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Y1QVP`r|eO'q.l`Ԥ:>A- "7 y ƺ=I:RMf%שKY>K&]{wxͫ ` > ̵:x#6/n+O%:-N'!̜pÙ0uHg_`?}0 HK2%|ny <"ݕrO+A-X'0c2<~\x[0 PK!GUdrs/downrev.xmlL]K0C8w.1(ltsM?IJnӎ2dTMҺh:5Y ׻' h(,뫅3D ](87!.-nb-7V h Yb=c3D|)eUXW:aTi6oo3/;ǥf!-0/[ep^Z~["\W:-5XÉs'8i0e@{7gv zu؇ӑ9;n_FPK!\ɻdrs/_rels/shapexml.xml.relsA 0н⸶i]H"حB:mCIHۛr~=mI@m5f,DI,rQ^q1 ]`I `8j@#CfRJ:덌=wRGT_&kZi `٥:d |H4 (`}WxU򯧪7PK-![Content_Types].xmlPK-!1_a ._rels/.relsPK-!' )drs/shapexml.xmlPK-!GUOdrs/downrev.xmlPK-!\ɻdrs/_rels/shapexml.xml.relsPK>];` $<Return to Home<K>@;;d22--..//00,,--%%&&''((,,%%))**++&&''(())**++!!!!""""##$$##$$--AA552233??AA4455::@@9966>>II;;77BB==QQ~~4433||<<??@@EEUUOOSS++,,11==99<<;;::6611))**--''##..**''((,,%%&&  !!""##$$  '']]\\$$88;;<<EEFF44??99::5566==::;;99OOLLHH??BBCCDDJJGGIIqqffTT33445566778833==>>>>cc7788PPQQWW//++VV~~  ((\\ssZZ||NNKKXXYY[[RR[[WWZZ]]^^``aa^^UU\\jjwwvvhhffggXXYYSSMMzz{{}}BB^^""wwyyddhhiiookklleejj__llaa``ddccKKJJLL??@@BB!!DDmmVVjj__^^ff[[ZZXXaahhgghhkkjjbbddbb``^^lliikkQQffddeeee6622PPGG99NN:;II::88  1155 ]]))$$>>AAUU11''##   ;;00!!''((ttppnnoottssnnpp]]{{qqrrxxvvqquuvv}}||||}}~~v|mmEEddaa::__**11>>qr=>mmiiVVppjjKKYYnn  TT    GGSSLLKKCCAA@@FF&&..--1122<<DD>>MM  EE++  33==00!!((""``zzHHoo**55aa''OOqqII}}XXNNQQ__VV}}ooooEE^^eessGGTT]]ggNN[[PP__rrMMWWss}}yyhhDDxxvvllffvvRhffbbZZXX  ||~~yy__}}ffVV llxx((qqRRccwwjjmmjjTTqqXXOOIIzz}}ZZeeKK[[  ccbbhhii\\]]ww||vv__llmmkkjj{{zzuu^^``ggaannppyyttxxQQUUWWffddeeYYRRVV''..//%%ssrrIITTZZ    !!  uu}}YY))  ||$$    NN\\VVMMbbggffeePP]]SS``RRLLEECCJJKKLLDDBB  KKFFHHGGHH%%FF00  !!DD&&iiv|hh))66DD&&%%G[..00G[77@@55<<44G[=?!!##  --22++=?                G[v|hhTTXXUU__CCGGJJOO[[^^aaPPNNppMMkkZZWWnnddccQQiittttrsppoo{{{{ssyyvv~~yyzzwwxx,,**##$$)),,""  %%778877;;::99::rrNN))//  6644BB??99JJPPWWgg^^cc[[UURR\\mm]]YY{{nnddiibbhhxx||ttjjkkyyuuppwwss~~~~rruuvv`abbllv|kk`a`a`a`aeeoossuuttrrppnnAA33ggjjCC//;;``v|FF  99yyxxzzUUcc__iioo8877zzrr??gg99wwwwyy----((++**++**))&& #$"" %%&&%%,,..3333//22,,..7744//44006655llmmssGG<<CCFFEE@@==CC==<<MMKKDD>>FFHHEEAAJJHHBBSSVVNNRRPPLLTTIIOOWWWW\\RRMM\\TTOOZZQQYYYY[[aa``~~uu{{>>AAIIttooHHOOLL??qrllQQaa``SSUUkkxxwwzzyyvvttuuuuzzww~~||{{}}~~!!||qq{{==??((CC$$--33G[,,""   44++00DD;;88@@661122PP>>MMEEFFLLJJGGHH##SS                ""  @@BBJJ:=**((++,,CCFFpplnOOCL\\ccQQddRRPP.9--))&&##;;<<''&&++,,--''=>.9**)):>::((ikNN?@MMBBAA%%  ""##!!$$%%$$    AB<<55&&SS""XXxxtt~~bbccggiippnn7788qq1122ppmmoovv1188{{uurr}}..//00..//nnmmkk@@bb00AAsszz22uurree]]ttAAxx@@qqqqyK %econstats.classifications@ons.gov.ukyK pmailto:econstats.classifications@ons.gov.ukyX;H,]ą'c|yK AFor further information: National Accounts Classifications pagesyK http://www.ons.gov.uk/ons/guide-method/classifications/na-classifications/index.htmlyX;H,]ą'cyK CFor further information: economic statistics classifications pagesyK https://www.ons.gov.uk/methodology/classificationsandstandards/economicstatisticsclassificationsyX;H,]ą'cyK SFor further details see the ONS publication on the classification of Network Rail yK http://www.ons.gov.uk/ons/rel/na-classification/national-accounts-sector-classification/classification-of-network-rail-under-european-system-of-accounts-2010/art--classification-of-network-rail-under-european-system-of-accounts-2010.htmlyX;H,]ą'c aayK 8Classification of Lloyds Banking Group and SubsidiariesyK dhttp://www.ons.gov.uk/ons/rel/na-classification/national-accounts-sector-classification/classification-update--april-2014/classification-of-lloyds-banking-group.htmlyX;H,]ą'cyK Other Classification Decisions'Historic Updates'!A456|yK Reclassifications'Historic Updates'!A536nyK  Amendments'Historic Updates'!A682yK Other Classifications'Historic Updates'!A1247yK )Classification of Transactions and Flows'Historic Updates'!A1253yK ,Reclassifications of Transactions and Flows'Historic Updates'!A1433yK Disbanded and Deleted Entities'Historic Updates'!A783zyK Other Decisions'Historic Updates'!A1439pyK Return to Top'Historic Updates'!A1ryK 'Return to Top'Historic Updates'!A1pyK Return to Top'Historic Updates'!A1p  yK Return to Top'Historic Updates'!A1pyK Return to Top'Historic Updates'!A1pyK Return to Top'Historic Updates'!A1pyK Return to Top'Historic Updates'!A1pyK Return to Top'Historic Updates'!A1 yK -Bodies Newly Classified to the Public Sector'Historic Updates'!A33ggD ZO pSïSs;_Oo7  dMbP?_*+%6&vn?'M&d2?( `?)M&d2?M \\CR2-PHAROS-NEWP\Newport Mono\+C 4dXXA4,DINU"X&5sH SMTJX&KMXL-ArialHF-ArialHFLXMK1401UseSameSize,,,,,dZ< Microsoft Excel"FXX `? `?&`U} $Z} .i} j} .j} k} tYZ}  } .V } .VZ} Z} . }  } } t } . @@ @ @ @@@ @ @  @  6 @  $! 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F XX G` G XX H` H XX I` I XX J` J XX K` K XX L` L XX M` M XX N` N XX O` O XX P`C P XX Q`S Q XX R` R XX S` S XX T` T XX U`p U XX V` V XX W` W XX X` X XX Y` Y XX Z`; Z XX [` [ XX \` \ bb ]` ] XX ^`, ^ XX _`/ _ XX Dl` a b c d e f g h i j k l m n o p q r s t u v w x y z { | } ~   `` ` XX a` a XX b` b XX c` c XX d`M d XX e`N e XX f`O f XX g`P g XX h`Q h XX i`R i XX j` j XX k` k XX lfi l XX m` m XX n`u n XX o` o XX p` p XX q`m q XX r` r XX s` s XX t` t XX u` u XX v`D v XX w` w XX x`n x XX y` y XX z` z XX {`! { XX |` | WW }` } WW ~` ~ WW `  WW Dl                                 `r XX ` WW `o WW ` XX da WW ` WW ` WW `s XX ` XX ` XX `; XX ` XX `M XX ` XX `t XX ` XX ` WW ` WW `| WW ` XX `R XX ` WW `[ XX ` XX ` WW `G XX ` XX ` WW ` XX ` WW ` WW `2 XX Dl                                 `% WW `& WW ` WW ` WW `, WW ` WW ` WW ` WW ` WW `y WW ` WW `X WW `a WW ` WW `l WW d WW db WW ` WW d WW ` WW ` WW ` WW `c WW `  WW `  WW ` WW ` WW ` WW ` WW ` WW `x WW `U WW Dl                                 `) WW `V WW ` WW ` WW ` WW ` WW ` WW ` WW ` WW ` WW ` WW ` WW ` WW ` WW do WW ` WW ` WW ` WW `* WW ` WW ` WW ` WW ` WW ` WW ` WW `! 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WW Dl@ A B C D E F G H I J K L M N O P Q R S T U V W X Y Z [ \ ] ^ _  @` @ XX A` A XX B` B WW C` C WW D` D XX E`" E WW F` F WW G`b G WW H` H WW I` I WW J` J XX K` K WW L` L WW M`9 M WW N`; N WW O` O WW P` P XX Q`e Q XX R` R XX S`s S WW T`< T WW U` U WW V` V WW W` W WW X` X WW Y`> Y WW Z` Z XX [`@ [ WW \` \ XX ]` ] WW ^`/ ^ XX _` _ XX Dl` a b c d e f g h i j k l m n o p q r s t u v w x y z { | } ~   `` ` WW a` a WW b` b WW c`_ c XX d` d XX e` e XX f` f XX g` g XX h` h XX i` i WW j`= j XX k` k XX l`F l XX m` m XX n`X n WW o` o WW p`Z p WW q` q WW r` r WW s` s XX t`" t XX u`2 u XX v` v XX w`v w XX x` x XX y`K y XX z` z XX {` { WW |` | XX }` } WW ~` ~ XX `8  WW Dl                                 `  WW `  WW `  WW `  XX d  WW `  WW `  WW `  XX `0  XX `  WW `  XX `  WW `  WW `  XX `e  XX `  XX `  XX `t  XX `  WW `  WW `  WW `  WW `  XX `G  WW `  XX `  XX `  WW `  WW `#  XX `|  WW `&  XX `$  WW Dl                                 `  WW `  WW `  WW `  WW `  WW `L  WW `  XX `  XX `  XX `  WW `  WW `  WW `{  WW `N  WW `  WW `I  WW `  WW `{  WW `|  WW `z  WW `~  WW `}  WW `k  WW `  WW `3  WW `  WW `  WW `4  WW `  WW `  WW `  WW `=  WW Dl                                 `  WW `  WX `@  XX `.  XW `A  WX `  XW `p  WX `e  XW `B  WX `  XW `  WX `  XW `  WW `  WW `2  WW `C  WW `  WW `  WX `  XX `  XW `  WX `  XX `  XW `?  WW `  WX `  XX `   XX `f  XX `  XX `Y  XX `P  XW `0  WW Dl                                 `  WX `  XX `  XX `  XW `  WW `  WW `  WW `Q  WW `  WW `   WW `  WX `  XW `a  WW `  WX `  XX `  XX `_  XW `X  WW `  WW `  WX `v  XX `R  XW `  WX `  XX `Y  XX `a  XW `  WW `F  WW `  WW `  WX `  XW `Y  WW Dl                                      `  WW `  WX `  XW `  WW `  WW `U  WW `V  WX `T  XW `  WW `  WW `:  WW `  WW `  WW `  WW `  WW `S  WX `  XX `  XX `  XX `  XX `  XW `  WW `  WW `  WW `a  WW `  WW `{  WW `)  WW `  WW `  WW `R  WX `  XW Dl  ! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  `  WX !` ! XW "`\ " WX #`b # XW $`S $ WW %` % WX &` & XX '` ' XX (` ( XW )` ) WW *`A * WX +` + XW ,` , WW -` - WX .`l . XW /`8 / WX 0`" 0 XW 1` 1 WW 2`f 2 WX 3` 3 XW 4` 4 WW 5` 5 WW 6`1 6 WW 7`[ 7 WW 8`c 8 XX 9` 9 WW :` : WW ;` ; WW <`W < XX =`' = WW >`; > WW ?` ? XX Dl@ A B C D E F G H I J K L M N O P Q R S T U V W X Y Z [ \ ] ^ _  @` @ XX A` A XX B`q B XX C`r C WW D`1 D WW E` E WW F`( F WW G` G WW H`  H WW I`  I WW J`y J XX K` K XX L` L WW M` M WW N` N WW O` O WW P` P WW Q` Q XX R`Z R XX S` S XX T`K T XX U` U WW V` V WW W`| W WW X`Q X XX Y`5 Y XX Z` Z XX [`V [ WW \` \ XX ]`* ] XX ^` ^ XX _` _ WW Dl` a b c d e f g h i j k l m n o p q r s t u v w x y z { | } ~   `` ` XX a`W a WW b` b WW c` c XX d` d XX e`g e WW f` f WW gl g XX h` h WW i` i XX j` j XX k`c k XX l` l WW m`[ m XX n` n WW o`w o XX p` p XX q` q WW r` r WW s`g s WW t` t XX u`j u WW v` v WW w`p w WW x`~ x WW y` y WW z` z WW {` { WW |` | WW }` } WW ~`z ~ WW `  WW Dl                                 `  WW `3  WW `  WW `  WW `  WW `  WW `  WW `  WW `  WW `  WW `  WW `q  WW `  WW `  WW `  WW `h  WW `~  WW `/  WW `  WW `0  WW `  WW `7  WW `z  WW `  WW `  WW ``  WW `J  WW `  WW `  WW `{  WW `  WW `x  WW Dl                                 `  WW `|  WW `g  WW `  WW `  XX `  XX `  WW `v  WW `  WW `  WW `x  XX d  WW `  XX `b  WW `  WW `  XX `M  XX `  XX `  XX `L  XX `d  WW `g  XX `h  XX `  XX `  XX `W  WW `<  XX `c  XX `  WW `  WW `  XX n  XX Dl                                 `d  WW `  XX di  WW `  WW `  WW `j  WW `  WW `!  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XX Dl@ A B C D E F G H I J K L M N O P Q R S T U V W X Y Z [ \ ] ^ _  @`k @ XX A`X A XX B` B XX C` C XX D` D XX E` E XX F`j F XX G` G WW H`i H WW I` I WW J` J XX K` K WW L`$ L WW M` M XX N` N WW O` O XX P`  P WW Q` Q WW R` R XX S` S XX T`] T XX U` U XX V` V XX W` W WW X`g X WW Y`/ Y WW Z` Z XX [`V [ WW \` \ WW ]`w ] WW ^` ^ XX _` _ WW Dl` a b c d e f g h i j k l m n o p q r s t u v w x y z { | } ~   `` ` XX a` a WW b`k b XX c`K c WW d`b d WW e` e WW f` f WW g` g WW h` h WW i`_ i WW j` j WW k` k WW l` l WW m`  m WW n`  n WW o` o WW p`b p XX q` q XX r` r XX s` s XX t` t XX u`  u XX v` v WW w` w WW x` x XX y` y XX z`  z XX {`  { XX |`0 | XX }` } WW ~` ~ XX `  XX Dl                                 `"  XX `  XX `  XX `P  WW `P  WW `u  WW `  WW `  WW `  WW `a  WW `"  XX `D  WW `4  WW `  XX `  WW `  XX `  WW `  XX `  WW `  XX `  WW `  XX `  XX `  WW `  WW `  WW `  WW `  WW `P  WW `  WW `  WW `U  WW Dl                                 `n  WW `#  WW `p  WW `  WW `%  XX `  XX `  WW `5  WW `6  WW `H  WW `T  WW `  WW `.  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Z WW [` [ XW \` \ WW ]` ] XW ^`: ^ XW _` _ XX Dl` a b c d e f g h i j k l m n o p q r s t u v w x y z { | } ~   ``@ ` WW a`@ a WX b` b WW c` c WX d`A d WW e`B e WW f` f WW g` g WW h` h WW i`C i WW j`D j WW k` k XW l` l WW m`S m XW n` n XW o` o XX p` p XW q` q XX r`i r XX s`y s XX t`@ t WX u` u WX v`b v WX w`c w XX x`Q x XW y`D y WW z` z XW {` { WX |`E | XX }` } WW ~`q ~ WX `F  WW Dl                                 `d  WX `  XW `+  XW `  XW `e  XW `  XX `  XX `  XX `  XX `   XX `8  WX `  WX `  WX `T  WX `  WW `   WW `  WW `*  WW d  WW `  WW `  WW `  XW `  XW `  WW `  XW `{  XX `0  XX `Q  XW `  XX `  WX `  WX `  WX Dl                                 `  WX `  WW `  WW `  WW `0  WW `S  WW `I  WW `  WW `  WW `  WW `  XW `J  XW `  WW `  XW `  WX `  XX `  XW `  XX `  WW `  WX `\  WX `  WX `  WW `8  WW `  WW `  WW `  WW `  WW `J  WW `$  WW `U  WW d  XW Dl                                 d  XW `  XW `G  XW `%  XX `&  XX `'  WX `(  XX `N  XX `  WX `h  WX `  WW `O  WX `  WX `  XW `  WW ``  XW `  XW `  XW `  XX `  WW `  WX `  WX `Z  WX `  XX `3  WW `  XW `  XW `  WW `  WX `  XW `  WX `  XX Dl                                 `   XW `  XW `  WX `$  WW `  XX `,  XX `  WX `  XW `  XW `%  WX `  XX `   XW `'  XX `E  XX `  XW `  WX `=  WX `>  XX `  XX `  XX `G  XW `  XW `!  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Q WW R `h R WW S `6 S WX T ` T WW U ` U WW V ` V WW W d W XW X `r X WW Y ` Y WW Z ` Z WW [ ` [ WW \ `Y \ WX ] `f ] WW ^ ` ^ WW _ ` _ XW Dl`  a  b  c  d  e  f  g  h  i  j  k  l  m  n  o  p  q  r  s  t  u  v  w  x  y  z  {  |  }  ~     ` `Y ` XW a ` a XW b `s b XW c `t c XW d `@ d WX e `[ e WX f ` f WX g `\ g XX h ` h WX i ` i WW j `] j XW k ` k XW l ` l XX m ` m WW n ` n WW o `0 o WX p `U p XX q ` q WX r ` r WW s `V s XW t `w t XW u `0 u XX v `W v WW w ` w XW x ` x WX y `X y XX z `Y z XX { `; { WW | `H | XX } `Z } XW ~ ` ~ XX  `R  WX Dl                                                                 `[ WW `\ WX ` WX `] XX ` WX `{ WW `I WW `$ XW `1 XW ` XX `y WW `V WW ` WW ` WX ` WX `A WX ` XW ` WW ` XW `} XW `( WW ` WW ` WX `& WW `B WX `2 WX ` WW ` WW `~ WW `x WW ` WW ` WW Dl                                                                 ` XW ` WW ` WW ` XW ` XW `  XW ` XX ` WW `D XW `E WX `F WX ` XX `G XX `H XW ` WX `s WW ` WW ` WX ` WX ` WX ` XW ` XW ` XW `c WW `w XW `t XW `Y XX ` XX ` XX ` WW ` XX ` XX Dl                                                                 ` WX ` WX `u WX ` WW ` WX `= WX `f WW `j WW `i WW `B WW `4 WW `< WW ` WW ` WW `w WW `y WW d WW ` WW ` WW `m WW ` WW `f WW ` WW `b WW `> WW `q WW ` WW ` XW `m XW ` XW ` XW ` XW Dl                                                                 ` XW `  WX `v WX `w WX `x WX ` WX ` WX ` WW ` XW `L WW ` XW `w WW `z WW `x XW ` XX ` WW `y WX `z WW ` WW ` WX ` WX `{ WW `| WW `} WW `y WW `~ XW ` WW ` WW ` XW ` WW ` WW ` WX Dl                                                                 ` XW  `  XW  `  XX  `  WW  `l  XW  `-  WW  `  WX  `  WX  `  WX ` WW ` WX `3 WW `. XW ` XW  `  XW  `  WW  `v  WW  `m  WW  `r  XX  `{  WX  `n  XX  `>  XW  `,  XW  `  WW  `o  XX  `A  XW  `#  WX  `  WX  `i  XX  `  WW  `A  WX  `  XX Dl  !  "  #  $  %  &  '  (  )  *  +  ,  -  .  /  0  1  2  3  4  5  6  7  8  9  :  ;  <  =  >  ?   ` WW ! ` ! WW " ` " WX # `m # XW $ ` $ XW % `3 % XX & ` & XW ' ` ' XW ( ` ( XW ) ` ) XX * ` * XX + d + WX , ` , XX - ` - XX . ` . XX / ` / WX 0 ` 0 WX 1 d 1 WW 2 ` 2 WX 3 d 3 WX 4 `9 4 WX 5 ` 5 XW 6 `. 6 WW 7 ` 7 WW 8 ` 8 XW 9 ` 9 XW : ` : WW ; ` ; WX < ` < WW = `: = WW > `; > WX ? ` ? WX Dl@  A  B  C  D  E  F  G  H  I  J  K  L  M  N  O  P  Q  R  S  T  U  V  W  X  Y  Z  [  \  ]  ^  _   @ `[ @ WW A `\ A XW B `] B WW C `^ C WW D `B D WW E `_ E WW F ` F WW G ` G WX H `i H WW I ` I WW J `9 J WW K ` K WW L `x L WW M ` M WW N ` N WW O ` O WW P ` P WW Q ` Q WW R ` R WW S ` S WW T ` T WW U ` U WW V ` V WW W ` W WW X ` X WW Y d| Y WW Z ` Z WW [ ` [ WW \ `B \ WW ] ` ] WW ^ ` ^ WW _ ` _ WW Dl`  a  b  c  d  e  f  g  h  i  j  k  l  m  n  o  p  q  r  s  t  u  v  w  x  y  z  {  |  }  ~     ` ` ` WW a ` a WW b ` b WW c `? c WW d ` d WW e ` e WW f ` f WW g ` g WW h ` h WW i ` i WW j ` j WW k `Z k WW l ` l WW m `@ m WW n ` n WW o ` o XW p ` p XW q `| q WW r `O r WW s `M s WW t ` t WX u ` u WX v ` v WW w ` w WW x ` x WW y `% y WW z ` z WW { ` { WW | `A | WW } `2 } WW ~ ` ~ WW  `  WW Dl                                                                 ` WW ` WW ` WW `L WW ` WW ` WW ` WW ` WW ` WW ` WW ` WW d} WW ` WW ` WW ` WW ` WW ` WW ` WW `2 WW ` WW ` WW ` WW `& WW `G WW ` WW `y WW ` WW ` WW `} WW ` WW ` WW ` WW Dl                                                                 `/ WW ` WW `k WW ` WW `M XW `S WW f` WW ` WW `, WW ` XX ` WW ` XW ` XW `o XX ` XW `p XX ` WX `i WX ` WX ` XX ` XW `B XW ` XW `~ XX ` WX ` XX ` WX ` XX `I XW `J XX `K XW ` XX Dl                                                                 `  WX `f XX `g XX `\ WX ` WW `H XX `Y XX ` WW `* WW `C WX `I WX ` WW `I XW `; XW ` WW ` WW ` WX `v WX `j WW `K WW `U WW ` WW ` WW `] WW ` WW ` WW `D WW `f WW ` WW ` WW ` WW ` WW Dl                                                                 ` WW `* WW `K WW ` WW ` WW ` WW ` WW ` WW ` WW `* WW `W WW `< WW ` XW ` WW ` XW ` WW `= WW `~ WX ` WW ` WX ` XW `V WW `J WW `I XW ` WW ` WX `( WW `i WW `j WX `d WW ` WW ` WW Dl                                                                 ` XW  `+  WW  `M  XW  `X  WW  `\  WW  `Y  WX  `  WW  `'  WX  `  WW `x XW `  WW `L XW ` WW ` WW  `  WX  `x  WW  `6  WX  `  XW  `  XW  `J  WW  `  WW  `^  WW  `  WX  `  WX  `  WW  `'  WW  `  WW  `H  WW  `U  WW  `  XW  `K  XW  `S  XW Dl  !  "  #  $  %  &  '  (  )  *  +  ,  -  .  /  0  1  2  3  4  5  6  7  8  9  :  ;  <  =  >  ?   ` WW ! ` ! WW " ` " WX # ` # WX $ ` $ WX % `G % WW & ` & WW ' `9 ' WW ( ` ( WW ) `` ) WW * `a * WW + ` + WW , ` , WW - `E - WW . `F . WW / ` / WW 0 ` 0 WW 1 `: 1 WW 2 `0 2 WW 3 `N 3 WW 4 `4 4 WW 5 `5 5 WW 6 `6 6 WW 7 ` 7 WW 8 `E 8 WW 9 ` 9 WW : `7 : WW ; ` ; WW < ` < WW = ` = WW > `l > WW ? ` ? WW Dl@  A  B  C  D  E  F  G  H  I  J  K  L  M  N  O  P  Q  R  S  T  U  V  W  X  Y  Z  [  \  ]  ^  _   @ ` @ WW A ` A WW B `1 B WW C ` C WW D ` D WW E `R E WW F `M F WW G `Q G WW H `s H WW I ` I WW J ` J WW K ` K WW L ` L WW M ` M WW N ` N WW O ` O WW P ` P WW Q `S Q WW R ` R WW S `P S WW T ` T WW U `L U WW V ` V WW W `, W WW X ` X WW Y ` Y WW Z ` Z WW [ `' [ WW \ `v \ WW ] `R ] WW ^ ` ^ WW _ ` _ WW Dl`  a  b  c  d  e  f  g  h  i  j  k  l  m  n  o  p  q  r  s  t  u  v  w  x  y  z  {  |  }  ~     ` ` ` WW a ` a WW b ` b WW c `w c WW d ` d WW e ` e WW f ` f WW g ` g WW h ` h WW i ` i WW j ` j WW k ` k WW l ` l WW m ` m WW n ` n WW o ` o WW p `  p WW q `  q WW r ` r WW s ` s WW t ` t WW u ` u WW v ` v XW w ` w WW x `X x WW y ` y XW z `` z XW { `k { WX | ` | XW } ` } XW ~ f ~ XX  `M  WX Dl                                                                 ` WW ` WX ` XX `2 XX ` WW ` XW `s WW `} WX `Y XX ` WW ` WX `) WW `u WW `9 WX ` WW `_ WW `O WW `` WW `a WW d XW ` WW `: WW d WW `f WW ` XW ` XX `g XW `r XW `h WW ` WW ` WX ` WX Dl                                                                 ` XX ` XX ` XW `d XW ` XW ` WW `; WX ` WX ` WX `i WX ` WX ` WW ` WW ` WW `: WW ` WW ` WW ` WW ` WW ` WW `v WW `j WW ` WW ` WW ` WW ` WW `  WW ` WW ` WW ` WW `@ WW ` WW Dl                                                                 ` WW `~ WW `p WW `U WW ` WW ` WW `p WW ` WW ` WW ` WW ` WW `& WW  ` WW  ` WW  d WW  ` WW  ` WW  ` WW  ` WW  ` WW  d XW  d WW  ` WW  j XW  ` XW  ` XW  ` XX  ` XW  ` XW  ` XX  ` WX  ` WX Dl                                                                 ` WX  ` WX  d WX  d WX  d XW  ` XW  ` XW  ` WW  ` XW  ` WW  ` cX  ` XX  ` XX  ` XW  ` XX  ` XW  ` Xc  ` XX  ` WX  ` WX  ` WX  ` XX  ` XX  ` XX  ` WW  ` WW  ` XW  ` XX  ` WX  ` XX  ` WW  ` WW Dl                                                                 ` XX  `  XX  `  XW  `  WX  `  WW  `  XW  `  WX  `  XX  `  XX  ` WW  ` XW  ` XX  ` WW  ` XX  `  WX  `  XW  `  XX  `  XX  `  XW  `  XX  `  WW  `  WX  `  XX  `  XX  `  XX  `  WX  `  WW  `  WW  `  WX  `  XX  `  WX  `  XW Dl  !  "  #  $  %  &  '  (  )  *  +  ,  -  .  /  0  1  2  3  4  5  6  7  8  9  :  ;  <  =  >  ?   ` WW ! ` ! WW " ` " WX # ` # WW $ ` $ XX % ` % WW & ` & WW ' ` ' WW ( ` ( WW ) ` ) XX * ` * WW + ` + WW , ` , XW - ` - XW . ` . XX / ` / XW 0 ` 0 WW 1 ` 1 XX 2 ` 2 XX 3 ` 3 XX 4 ` 4 XX 5 ` 5 XW 6 ` 6 WX 7 ` 7 WX 8 ` 8 WX 9 ` 9 XX : ` : XX ; d ; XW < ` < WW = ` = WW > d > WX ? d ? WX Dl@  A  B  C  D  E  F  G  H  I  J  K  L  M  N  O  P  Q  R  S  T  U  V  W  X  Y  Z  [  \  ]  ^  _  @ ` @ WX A d A WX B d B WW C d C WW D ` D WW E ` E WW F ` F WW G d G XW H d H WW I ` I WW J d J XW K ` K XW L ` L WW M ` M WX N d N WW O ` O WW P ` P WX Q ` Q WX R ` R XW S ` S XW T ` T WW U ` U WW V ` V WW W ` W XW X ` X WX Y d Y WX Z ` Z XW [ ` [ XW \ ` \ XW ] ` ] WX ^ d ^ XW _ d _ XW Dl`  a  b  c  d  e  f  g  h  i  j  k  l  m  n  o  p  q  r  s  t  u  v  w  x  y  z  {  |  }  ~    ` j ` WX a d a XX b d b XX c ` c XW d ` d XX e ` e XX f ` f XW g d g XX h d h XX i j i WX j d j WX k d k WX l d l XX m ` m XX n ` n XX o ` o WW p ` p WW q ` q WW r ` r WX s ` s XX t ` t XX u ` u XW v ` v XW w ` w XW x ` x WW y ` y XX z ` z WX { ` { WX | ` | XX } ` } WX ~ ` ~ WW  `  WX Dl                                                                 ` WW  ` WW  ` WX  ` WW  ` WW  ` WW  ` WW  ` WW  ` WW  ` WW  ` WW  ` WW  ` WW  ` WW  ` WW  ` WW  ` WW  ` WW  ` WW  ` WW  ` WW  ` XW  ` XW  ` WW  ` WW  ` XW  ` XW  ` WX  d WX  ` WW  ` WW  d XX Dl                                                                 d XX  d XW  d XW  d WW  d XW  d WX  ` WX  ` XX  ` WX  ` WW  ` WX  ` WW  d WW  d WX  d WW  ` WW  d WW  ` WW  d WW  d WW  d WW  d XW  d XW  d WW  d WW  d XW  ` WW  ` WX  j WX  ` XW  d XW  d XX Dl                                                                 d XW  ` XW  j WW  ` XX  d XX  d XX  ` WX  j WX  j WW  d WX  ` XX  ` XX  d XW  ` XW  ` WW  d WW  ` XX  d WX  d WX  ` XX  j WW  d WW  d WX  ` WW  d WW  ` WX  d WW  d WW  d WW  d WW  j WW  ` WW Dl                                                                 ` WW  d WW  d WW  j WW  d WW  ` XW  ` XW  ` WW  ` XW  ` WW  d WW  j WX  ` WX  d WW  ` WX  ` WW  ` XW  ` WW  d WW  d WW  ` XW  ` XW  ` WX  ` WW  d WW  ` WW  ` WX  d WX  d WW  d WW  d WW  ` WW Dl                                                                 d WW  d  WW  d  WW  d  WW  d  XW  `  WW  `  WW  `  XW  `  WW  d WW  d WX  d XW  ` XW  _ XX  `  WW  `  WW  `  WW  `  WX  `  XX  `  XX  `  XW  `  XW  `  WW  `  WW  j  WX  `  WX  `  XX  d  XX  `  XW  `  XW  d  XW  d  WW Dl  !  "  #  $  %  &  '  (  )  *  +  ,  -  .  /  0  1  2  3  4  5  6  7  8  9  :  ;  <  =  >  ?   ` XX ! ` ! XX " ` " WX # ` # WX $ ` $ WX % ` % WW & d & WX ' d ' WX ( ` ( WW ) ` ) WW * ` * WW + ` + WW , d , WW - ` - WW . ` . WW / d / WW 0 d 0 WW 1 d 1 WW 2 ` 2 WW 3 d 3 WW 4 d 4 WW 5 ` 5 WW 6 d 6 WW 7 d 7 XW 8 d 8 WW 9 d 9 WW : j : WW ; d ; WW < d < WW = d = WX > d > WW ? ` ? WW Dl@  A  B  C  D  E  F  G  H  I  J  K  L  M  N  O  P  Q  R  S  T  U  V  W  X  Y  Z  [  \  ]  ^  _  @ ` @ WW A ` A WW B d B WW C d C XW D d D WW E ` E WW F ` F WW G ` G XW H ` H XW I d I XX J d J WW K d K XW L d L XW M d M WX N d N WX O ` O WX P d P WW Q ` Q WX R ` R XX S d S XW T ` T XW U ` U XW V ` V XW W ` W XW X ` X XX Y ` Y WX Z ` Z XX [ ` [ WX \ ` \ WX ] ` ] WX ^ ` ^ XX _ ` _ XW Dl`  a  b  c  d  e  f  g  h  i  j  k  l  m  n  o  p  q  r  s  t  u  v  w  x  y  z  {  |  }  ~    ` ` ` WX a ` a WW b ` b WW c ` c XW d ` d XX e ` e XX f ` f WW g ` g WW h ` h WW i ` i XX j ` j XX k ` k XX l ` l WW m d m WW n ` n XW o d o XX p ` p XX q ` q XX r d r XW s d s XW t ` t WX u ` u XX v j v XX w ` w XX x ` x XX y ` y XX z d z XW { d { WX | d | WX } d } XX ~ ` ~ XX  d  WX Dl                                                                 ` WX  ` WW  d WW  ` XX  ` WX  ` XW  ` WW  ` WW  ` WW  ` WX  ` WW  ` WX  ` WW  ` WW  ` WW  ` WW  d WW  d WW  ` WW  ` WW  d WW  ` WW  ` WW  ` WW  d WW  d WW  d WW  d WW  d WW  ` WW  d WW  d WW Dl                                                                 d WW  ` WW  ` WW  ` WW  ` WW  d WW  d WW  d WW  d WW  ` WW  ` WW  j WW  d WW  ` WW  ` WW  j WW  d WW  ` XW  ` XW  ` WW  ` XW  ` WW  ` WW  ` WX  ` XX  ` WW  ` WX  ` WW  ` WW  ` WW  ` WX  ` XW Dl                                                                 ` XW  ` WW  d XW  d XW  ` XW  d WX  ` WX  ` XW  ` XX  ` WX  ` WX  ` WW  ` XW  j XX  d XX  ` XW  ` XW  ` XW  ` XX  d WX  d WX  ` XX  ` XX  ` WX  ` WX  ` WW  ` WW  ` WX  ` XX  ` WW  ` WW  ` XW Dl                                                                 ` WW  ` WW  ` WX  ` WW  d WW  ` WX  ` WW  d WW  ` WW  ` WW  ` WW  d WW  d WW  d WW  ` WW  ` WW  ` WW  ` WW  ` WW  ` WW  d WW  d WW  d WW  d XW  ` WW  ` WW  ` WW  ` WW  d WW  d WX  d WW  d WW Dl                                     d  WW `  WW d  WW d  WW `  WW `  WW `  WW `  WW `  WW  `  WW  `  WW  `  WW  `  WW  `  WW `  WW `  WW `  WW `  WW `  WW `  WW `  WW `  WW `  WW `  WW j  WW `  WW d  WW `  WW `  WW `  WW `  WW `  WW Dl  ! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  `  WW !` ! WW "` " WW #` # WW $` $ WW %` % WW &d & WW '` ' WW (` ( WW )` ) WW *d * WW +d + WW ,d , WW -` - WW .d . WW /d / WW 0` 0 WW 1` 1 WW 2` 2 WW 3` 3 WW 4` 4 WW 5` 5 WW 6d 6 WW 7d 7 WW 8d 8 WW 9d 9 WW :d : WW ;d ; WW <` < WW =d = WW >` > XW ?` ? XW Dl@ A B C D E F G H I J K L M N O P Q R S T U V W X Y Z [ \ ] ^ _ @` @ WW Ad A WW Bd B WW Cj C WW D_ D WX E` E WX F` F WW G` G WW Hd H WW Id I WW Jd J WW K` K WW L` L WW M` M WW Nd N WW Od O WW Pd P WW Q` Q WW R` R WW Sd S XW Td T XW Ud U WW Vd V XW Wd W WW X` X XW Yd Y WX Z` Z WX [d [ WW \d \ WX ]d ] XW ^d ^ XX _d _ WW Dl` a b c d e f g h i j k l m n o p q r s t u v w x y z { | } ~  `j ` XW ad a XW bd b XW c` c XX d` d XX ed e XW fd f XX g` g WX h` h WX i` i XX j` j WX kd k WX l` l WX md m XW n` n XW o` o XX p` p XW q` q WW r` r XW s` s XX t` t WX u` u WX v` v WX w` w WW x` x XX y` y WX z` z XW {` { WW |` | WW }` } XW ~` ~ XX `  XW Dl                                `  XX `  WW `  XW `  XX `  WX `  WX `  XX `  WW `  XX `  XX `  WW `  XW `  XX `  XW `  XX `  XX `  WW `  XX j  XX `  WX `  WX `  XX `  WW `  WX `  XX j  WW `  XW `  WX d  XW d  WW j  XX `  XW Dl                                d  WX `  WW `  WX `  WW d  WX `  WX `  WW `  WW `  WW `  XW `  XW d  XW d  XW `  XW d  WW d  WX `  XX d  XX `  WX `  WX d  XW d  XW `  XX `  XX `  WW d  WW d  WX d  XX d  XX d  WX d  XW j  WW Dl                                `  WW `  WX d  WX d  WW `  WX `  WW `  WW `  WW `  WW d  WW `  WW `  WW d  WW `  XW `  WW `  XW `  XW `  WW `  WW `  XX `  WW `  WX `  WX `  WW `  XW `  XX `  WW `  WW `  XW `  WW `  WX `  XX Dl                                `  WW `  WW `  WX `  WW d  XW `  WX j  WW `  XW `  WW `  WW `  WX `  WW `  WW `  WX `  WW `  WW `  XW `  XW `  WW `  WW `  WW `  XW `  WX `  WX `  WW `  XW `  XW `  WX `  XW `  WW `  XW `  XX Dl                                     `  XX `  XW `  XX `  XW `  WX `  WX `  WX `  WX `  WX  `  WX  `  XW  `  WW  `  WW  `  WW `  XW `  XW `  WX `  WW `  WW `  WW `  WX `  WX `  WW `  WW `  WW `  WW `  XW `  XW `  WW `  XW `  XW `  WW Dl  ! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  `  XX !` ! XX "` " XW #` # XX $` $ XX %` % XW &j & XX '` ' XX (` ( WX )` ) WX *` * WX +` + WX ,` , XX -` - WX .` . XW /d / XW 0d 0 XW 1` 1 WW 2` 2 XX 3` 3 XW 4` 4 XX 5` 5 WX 6` 6 XX 7` 7 XW 8` 8 XX 9` 9 XX :` : XX ;` ; XW <` < XX =` = WX >` > XX ?` ? WX Dl@ A B C D E F G H I J K L M N O P Q R S T U V W X Y Z [ \ ] ^ _ @` @ WX A` A WX B` B XX C` C WW Dd D WX Ed E WW F` F WW Gd G WW H` H WX Id I WW J` J WW K` K WW L` L WW M` M WW N` N WW Od O XW Pd P XW Q` Q XW Rd R WW Sd S WW Td T WW Ud U WX Vd V WX Wd W WX Xd X WW Yd Y WW Z` Z XW [` [ XW \d \ XW ]` ] WW ^` ^ WW _` _ XW Dl` a b c d e f g h i j k l m n o p q r s t u v w x y z { | } ~  `d ` WX ad a XX bd b XX cd c WW d` d WW ed e WX fd f WW g` g XX h` h WX i` i WW j` j WW kj k XW ld l WW m` m XX nj n WW od o WW p` p XW q` q XX rd r XW sd s XX td t XW ud u WW v` v WX wd w WX xd x WX y` y WX z` z WX {d { WW |` | WW }d } WW ~d ~ WW `  WW Dl                                d  XW d  XW d  WW d  WW d  WW `  WW d  WX d  WX `  XW `  WW `  WW d  XW `  WW `  WW d  WX `  WW `  WW d  XX `  XW d  XW `  WW d  WW d  WW `  WX `  XX `  WX `  WW `  XW `  XW `  XW `  WX `  WW Dl                                d  XW d  WX d  XX d  WX `  XW d  XW `  WX `  WW d  XX d  WW `  WX `  WX d  XW d  XW d  XX `  XW d  WW `  WW `  WX `  WX d  WX d  XX `  WW d  XW `  WW `  WW `  XW `  WX `  XW `  WX `  XW `  XW Dl                                `  XX `  WW `  WX `  XW `  WX `  WX d  WX `  WW d  WW d  XX `  WW `  XW d  WW `  WW `  WW `  XX `  XW d  WX d  XW `  XW `  WW d  WX `  WX `  WW d  WX `  WX `  WW `  XW `  WW `  XW d  XW `  XW Dl                                `  WW d  XX `  WW `  WX `  WX `  WX `  WW `  [X `  WW `  WW d  WW d  WW `  WW `  W[ `  WW d  WW `  WW `  WW `  WW d  WW d  WW `  WW d  WW `  WW d  WW j  WW d  WW d  WW d  WW d  WW d  WW `  WW Dl                                     `  WW `  WW `  WW `  WW `  WW d  WW `  WW `  XW `  XW  d  WW  j  WW  d  WW  `  WW  `  WX `  XX `  WW `  WW `  WW `  WW `  XW `  WX `  XW d  XW d  XW `  WW d  WX d  WW d  XX d  WX d  WX d  WW d  WW Dl  ! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ?  d  WW !d ! WX "` " WW #d # WW $d $ WW %d % WW &d & WW 'd ' WW (d ( WW )d ) WW *d * WW +d + WW ,d , WW -d - XW .` . XW /d / XW 0d 0 WW 1` 1 WW 2` 2 XX 3` 3 XX 4` 4 XX 5` 5 XW 6d 6 CW 7` 7 CX 8` 8 aX 9d 9 aX :d : CX ;` ; CC <d < CC =` = Ca >` > Ca ?` ? 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Northern Ireland Public Bodies Annual Report 2016-17yK https://www.executiveoffice-ni.gov.uk/publications/public-bodies-annual-report-northern-ireland-201617yX;H,]ą'cV yK More information about the way ONS reaches classification decisions, and explanatory articles setting out the rationale for some of the more complicated classification decisions can be found on the ONS websiteyK zhttps://www.ons.gov.uk/methodology/classificationsandstandards/economicstatisticsclassifications/ukeconomicstatisticssectorandtransactionclassificationstheclassificationprocessyX;H,]ą'c4 yK !European System of Accounts 2010yK https://ec.europa.eu/eurostat/web/products-manuals-and-guidelines/-/KS-02-13-269yX;H,]ą'cJ yK ,Manual on Government Deficit and Debt 22019yK https://ec.europa.eu/eurostat/web/products-manuals-and-guidelines/-/KS-GQ-19-007yX;H,]ą'c yK !System of National Accounts 2008yK https://unstats.un.org/unsd/nationalaccount/docs/sna2008.pdfyX;H,]ą'cyK yK https://uksa.statisticsauthority.gov.uk/the-authority-board/committees/national-statisticians-advisory-committees-and-panels/national-statisticians-committee-for-advice-on-standards-for-economic-statistics-nscase/yX;H,]ą'c Sheet3gg ZO  aY5`}fl!m  dMbP?_*+%&?'?(?)?M\\NP3RVWPRXX038\Newport Mono PC odXXLetter,DINU"+= SMTJKMXLBaynhsj adminBaynhsj admin,,,,,Baynhsj admind" dXX??&U} .I} .VI} I} Ia@          n   ?  ? 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J J J J JJ K KR K K K KK L L LL@ @ LL M MR MM@ @ MM N N N N N NN O O O O O OO P P PP]@E@ PP Q QR QQ@@ @ QQ R R R R R RR S SR S S S SS TC T T T T TT US U UU`p@@ UU V VR V V V VV W WR WW Q@@@ WW X XR XX@I@ XX Yp Y Y Y Y YY Z ZR ZZ>@g@ ZZ [ [R [[ @@ [[ \ \R \\@:@I@ \\ ] ] ] ] ] ]] ^; ^R ^^ Q@@@ ^^ _ _R __@I@ __D lX^^^^^XX^^^^XX^^XX^^^X^XX^XXX^X`EaEbEcEdEeEfEgEhEiEjEkElEmEnEoEpEqErEsEtEuEvEwExEyEzE{E|E}E~EE ` `R ` ` ` `` a a a a a aa b, b bb@@ bb c/ c cc@I@ cc d d dd`N@@ dd e e e e e ee f fm f f f ff g g g g gg hM hm h h h hh iN im i i i i jO jm j j j jj kP km k k k kk lQ lm l l l ll mR mm m m m mm n nm n n n nn o o oo@+@ @ oo pi pl ppP@@ pp q q qq`@A@ qq ru r r r r rr s s ss@+@ @ ss t t tt`@A@ tt um uR uu`@ @ uu v v vv w w ww x x x x x xx y y y- y y yy zD z z z z zz { { { { { {{ |n |R ||@@ || } }R }}q@@ }} ~ ~ ~~@`@ ~~ !     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E EE@@ EE F F FF G G GG H` H H H H HRH I I II J J JJ@ @ JJ K K KK L L LL M M MM@@ MM N" N N N N NN O O OO Pb P P P P PP Q Q Q Q Q QQ R R RR S S S S S SS T T T T T TT U UR UU@@ UU V9 V V V V VV W; W W W W WW X X X X X XX Y YR Y Y Y YY Ze ZR Z Z Z ZZ [ [ [ [ [ [[ \Z \ \\@ @ \[\ ]< ] ] ] ] ]] ^ ^ ^ ^ ^ ^^ _ _  _W_@@ __D l^^<XXX<<^<X<<X^<^^<^^X^^^^^^X^^`EaEbEcEdEeEfEgEhEiEjEkElEmEnEoEpEqErEsEtEuEvEwExEyEzE{E|E}E~EE ` `l ` ` ` `` a aR aa`@`@ aa b> b b b b bb c c c c c cc d@ d d d d dd e e e e e ee f f f f f ff g/ gR gg @`@ gg h h h h h hh i i ii ?@@ ii j j jj 1@@ jj k k k k k kk l_ l l l l ll m mR m m m mm n n nn؞@@ nn o o o o o oo p p p p p pp q ql q q q qq r r r r r rr s= sl s s s ss t tl t t t tt uF u u u u uu v vl v v v vv wX wl w w w ww x xR x x x xx yZ y y y y yy z zR z z z zz { { { { { {{ | |m ||@p@ @ || }" }R }} @2@ }} ~2 ~R ~ ~ ~ ~~  R    Dl^X^^^^^X^XX^^^X^^^^^^^^^^^^^XX^EEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEE v            K l      l @@         l      R           8 R         R       @ @       @@ `          o  @r@@   / @r@@  0                   R @`@   l @@           e  @@ `          t R      R            R    Df l^^^X^^^^^<^X<X<^XX^^^XX^<X^<^^^EEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEE             G R       @@@       ~  f@      #  `;@@@  |   @`@  & l     $ l          @@                       L l @@ s        R I@@@ V   @`@         l     {   N l .@`6@   R `@O@ 7 I       R `N@~@  {  2@A@  |  2@A@  z  2@A@ D l^^^X<^<XX^^<X<^^^X<<XX^^<XX^XXXEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEE ~  2@A@  }  2@A@  k         3           @>@  4             R     =            b R @@ s S ] }@@ `  R     @      .      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AR A A A AA B BR B B B BB C* C C C C CC D8 DR DD@@ D9D Ec ER E E E EE F FR F F F FF G GR GG?@@ GG H Hm HXH@@ H H I I II JI J JJ`6@ @ JJ K K K K K KK L[ LR L L L LL M[ M MM`@`@ MM Nm N NN@@ N`N O OR OO`N@@ OO P P PP Q Ql QQ R R RR S S S S S SS T\ T T T T TT U U U U U UU V] V V V V VV W W WWh@@ WW X XR XX@@ @ XX Y YR YY@@ YY ZY ZR ZZ@@ ZZ [, [ [[H@@ [[ \ \ \\H@@ \\ ] ]R ]]@@@ ]] ^+ ^ ^ ^ ^ ^^ _ _ __4@@@ __D^ l^^^^X^^XX<X^^XXX<<<^^^^XXXXXXX^`EaEbEcEdEeEfEgEhEiEjEkElEmEnEoEpEqErEsEtEuEvEwExEyEzE{E|E}E~EE ` `R ``@c@ `` a a aa bu bl bbP@@ bb c c c c c cc d+ d d d d dd e e ee f f f f f ff ge gl g g g gg h h hh i i ii j j jj@1@ jj k k k k k kk l lS l l l ll m mR mm@@ mm n_ n n n n nn o/ oR oo@@@ oo p` pR pp@`@ pp q5 q q q7~ q@ q6q ry rl rr@@ rr sa sR s s s ss t t t t t tt u uR uu@@ uu v v v v v vv w| wm w w w ww x} xm x x x xx yF ym y y y yy zG zm z z z zz {H {m { { { {{ |I |m | | | || }J }m }       !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghjklmnopqrstuvwxyz{|}~} } }} ~K ~m ~ ~ ~ ~~ L m    D lX<X^^<^^<<X^^X^XX^X^^X^^^^^^^^^EEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEE M m     N m     O m     ) R           ?@@     O   @@@         / `@ @  G      E /            / @@@                           R @ @   l       @:@I@  *             m X    C           2@A@       2@A@    @@>@   l   }  D> l^^^^<X<X^X^^^X^^^^X^X^^^^<X<XX<EEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEE  l        & R @@     " R @`'@      e R           !      ) l     "    R     #   m      n      # R       `@@@   R      R `N@g@                `@ @ !   |@ @  -  @ @  + R |@ @  , R |@ @   R |@ @   R `@`M@  j R @S@`@  . 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R        ~ -@    `6@A@        y            $    S     t      %  D l^XX^XX^^XXXXXXX^^X^XX^^TX^^^<^^EEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEE &             `6@>@   E E  E  E  E  E  E E E E E E E E E E E E E E E E E E E  E !E "E #E $E %E &E 'E (E )E *E +E ,E -E .E /E 0E 1E 2E 3E 4E 5E 6E 7E 8E 9E :E ;E <E =E >E ?E @E AE BE CE DE EE FE GE HE IE JE KE LE ME NE OE PE QE RE SE TE UE VE WE XE YE ZE [E \E ]E ^E _E `E aE bE cE dE eE fE gE hE iE jE kE lE mE nE oE pE qE rE sE tE uE vE wE xE yE zE {E |E }E ~E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E   p@`@   R @@   R @O@ 5       '                                   @@ # F  @S@ G  R @S@ O K R       R H@`M@         B  @>@      R @@    ؞@@  z R q@@  { R ~ @   z  }@@@   R @`@  >  @{@  2      ! l      l    Dl<P< XXX^<^^^^^XXX^X^X<XXX^XXX^^EEEEEEEEE E E E E EEEEEEEEEEEEEEEEEEE 3 R @{@   R      R @@@    d@o@        u      S       l     4 R          ,  *    @@ 4   l      @>@    l     @>@   l   R @@ @          l  ~ @   l     7             R H@`M@        k      (         R      R @@  \ l              DR lX^XX^^^^^^X<X<X<X^^^^^X^^<P^X<^ E!E"E#E$E%E&E'E(E)E*E+E,E-E.E/E0E1E2E3E4E5E6E7E8E9E:E;E<E=E>E?E L R      ! ! ! ! ! !! " "R " " " "" # #R # # # ## $ $l $$@ @ $  % % % % % %% & & &&`@ @ && ' ' ' ' ' '' ( ( ( ( ( (( ) ) ) ) ) )) * * * * * ** +! + + + + ++ , ,l ,,@`@ ,, -C - --@@A@ -- .' .R ..@@ .. /) / // 0 0 0 0 0 00 1 1 11 @ @ 11 2M 2l 2 2 2 22 3* 3 33 4 4 44@`@ 44 5+ 5 5 5 5 55 6 6R 66`6@A@ 66 7p 7 77`u@@@ 77 8p 8 8 8 8 88 9v 9R 9 9 9 99 : :R ::`@ @ :: ;7 ; ; ; ; ;; < < < < < << =  =R = = = == > > > > > >> ? ?R ?? @`@ ??D l^^^^N^X^^^^^XXX<^X^<X^XX^^X^^^^@EAEBECEDEEEFEGEHEIEJEKELEMENEOEPEQERESETEUEVEWEXEYEZE[E\E]E^E_E @ @ @@@ @ @@ A A A A A AA B4 BS B B B BB C C C C~ C`@ CC DC D D D D DD E E E E E EE F\ F F F F FF G G G G G GG H! HR HH#@k@ HH I IR I I I II J5 JR J J J JJ K KR KK@ @ KK L" L L L L LL M MR M M M MM N1 N N N N NN O+ OR O O O OO P P P P P PP Q QR Q Q Q QQ R R R R R RR S S S S S SS T T T T T TT U( U U U U UU V7 V V V V VV W WR W W W WW Xz XR XX`@`@ XX Y YR Y Y Y YY Zq Z ZZ@@@@ ZZ [` [ [ [ [ [[ \ \ \ \ \ \\ ] ] ] ] ] ]] ^V ^S ^ ^ ^ ^^ _a _R __@>@ __DlX^^^^^^^X^^X^^^^^^^^^^^^X^X^^^^`EaEbEcEdEeEfEgEhEiEjEkElEmEnEoEpEqErEsEtEuEvEwExEyEzE{E|E}E~EE ` ` ``@@`n@ `` a aR a a a aa b bR b b b bb c  cR c c c cc d dR d d d dd e e ee@|@{@ ee fG f ff@@ ff g gl g g g gg hL h hht@@ hh i i i i i ii j j j j j jj k k k k k kk l ll l l l ll m] mR mm`<@ @ mm n6 nR n n n nn o o oo@`@ oo p> pR pp@+@@ pp q q q q q qq r r r r r rr s+ s ss tn t tt@@ t`t u u u u u uu v v v v v vv w? wR w w w ww x| x xx y yl y y y yy z_ zS z z z zz { { { { { {{ |, | || }m } } } } }} ~- ~ ~~ h     D lX^^^^XX^X^^^^X^XX^^<X^^^<^^^<^<EEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEE   `@`@   m     r        `'@.@    `'@.@  a R  @@  O  `<@@   R       R `@E@  v / 2@.@ <              S       @@ @    X@ @    R @@ @              A l      l      l      l     F l  .   ( R @@   / @@  P l     s R @E@  /                 Dj lX^^XXXX^XX^^^XXX^^^^^^<<XX^X<<^EEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEE          O l        1             R <@ @  0          R           k      N R        2@ @     1      |      O             R                       D l  ~ @                          g      h R  @@@    @ @ D\ l^<<^^^X<^^^^^X<<<^^^^^^^^^^^^^XEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEE   `@ @  / R      l      R >@d@   R @@@   l           c  @@`@                       H       l                 C              2@A@   R     ^      ,       R 2@A@                       2         o  @@ `     l Dl lX^^XX^^X^^<^^^^^^^X^^^X^^^<<^X<EEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEE  R           3    S     L l     4   ^      5   E l  ~ @  6     @`@@ :  R   :       l R @@          -`\@@`@    -`\@@`@    -`\@@`@  l  `\@@`@  . l     /      0 l     ) l     }  @@-@   R @`@   R                                    R    Dbl^^<^^<^<^<LD^X^XXXX^^^^XX^^^^^^EEEEEEEEE E E E E EEEEEEEEEEEEEEEEEEE       l            !   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" " "" # # ## $ $ $$ % % %% & & && ' ' '' ( ( (( ): ) )) *; * ** + + ++ ,  , ,, - - -- . . .. /1 / / / / // 0 0l 0 0 0 00 1 1 11@@X@ 11 2) 2R 22@@ 22 31 3/ 33 @@ 33 4t 4 4 4 4 44 5q 5 5 5 5 55 6 6 66 @@ 66 7 7 77@`@ 77 8r 8l 88 @ &@ 8 9* 9R 99@.@ 99 :O : ::@:@>@ :: ; ;l ; ; ; ;; < <R < < < << = = = = = == > >l > > > >> ?< ?R ??@+@.@ ??D l<<<<<<<<<<<<<<<^^XXX^^XXNXX^^^^@EAEBECEDEEEFEGEHEIEJEKELEMENEOEPEQERESETEUEVEWEXEYEZE[E\E]E^E_E @8 @ @@@@X@ @@ AH Al AA`N@@ AA Bx B B B B BB C Cl C C C CC D D D D D DD E El E E E EE F FR FF@ @ FF GE GR GG @@ GG Hb HS H H H HH I Il I I I II J} J JJ K K KK@`@ KK L L LLo@@ LL M M MM`N@@ MM N N N N N NN O O OO R@X@ OO P P PP R@X@ PP Q Q QQ R R RR@`@ RR S S S S S SS Tc TR TT@@@ TT U Ul U U U UU V V V V V VV WQ WS W W W WW X2 X XX`@ @ XX Y YR YY @@ YY Z Z ZZ@@ ZZ [0 [R [[@e@@ [[ \r \ \\`@@ \\ ] ] ]]@@ ]] ^5 ^R ^^@@ ^^ _6 _R __@@ __D lXX^^^^XX^^<XXX^XX<X^X^^^XXXXXXX`EaEbEcEdEeEfEgEhEiEjEkElEmEnEoEpEqErEsEtEuEvEwExEyEzE{E|E}E~EE ` ` `` a< a aa bp b bb@@ b`b c= c cc d7 d d d d dd eo e ee`@A@ ee f f ff`@A@ ff g g{ gPg@+@ @ gg h h hh`@A@ hh i i{ iPi@+@ @ ii j j{ jPj@+@ @ jj k k{ kPk@+@ @ kk l l{ lPl@+@ @ ll mv mm mm@+@ @ mm n n{ nPn@+@ @ nn o o oo p p p p p pp q q qq r r r r r rr s s s s s ss tW tS t t t tt u uR u u u uu vz v v v v vv w wR w w w ww xu x xx|@`@ xx yA y y y y yy z z z z z zz {` {S { { { {{ | | ||@@ || }+ } }} @.@ }} ~ ~R ~ ~ ~ ~~  R    DB l<<X<^XXXXXXXXXX<^<^^^^^^X^^^XX^EEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEE 3 R @@  =       R @@  M       R     N R      R            l @@   R @ @   R L@E@    j@c@         R j@@        >    R  x@@   R |@ @              q             R     y R     * R @@          @@  Z  @@`@        ?    l    Dp lX^X^^^^^XXXX^X<<<XX^^^^^^X^XX^<EEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEE   l@X@    l@X@    ~ @  : / @@   R @@  @ R     @         A   B             R     C   D l      R      R     S R      R                 W@@  i      y R @E@  @       R @@@ "       b      c      Q l     D  D lXXZXX^<<<<<^<^<^^^^^<^X^X^X^^^^EEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEE   @@@        E    R     q  @@ ` F    m -    +  ;@ @        e       R @@   R      R @@          l     8 l            R     T              R @@ @        *             R |@ @         R `<@`'@   R `<@`'@   R     { R `@ @  0 R 2@`6@  Q  2@`6@ D lX^<^X<^X^^X^X^^^^^^^X^^^X^XX^XXEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEE  R `N@@   R             I@I@   R @@   R @@   R      R     0      S R     I   W     R @ @   / @@@    R @<@@        J  @e@@                           R       @@   l           \ R `@ @         R     8 R      R     R      R          D lX^^XXX^^^^^XXX^X^^^^^X^^X^^^P^^EEEEEEEEE E E E E EEEEEEEEEEEEEEEEEEE       J  X@@  $      U S       2@.@ P G      % S     & R     '      (       N          W @@@   h S             O S      S                 `         W @ @              R              @@r@        Z R @#@   l |@@  3       R @@   R I@I@       D l^X^^X^^^^^^X^^^^^^^XP^^^X^XX^XX E!E"E#E$E%E&E'E(E)E*E+E,E-E.E/E0E1E2E3E4E5E6E7E8E9E:E;E<E=E>E?E        ! !R !!`@ @ !! " " ""@@ @ "" # # # # # ## $  $S $ $ $ $$ % %S % % % %% & &R && @@ && '$ ' ' ' ' '' ( ( ( ( ( (( ), )R ))2@.@ )) * * **D@`'@ ** + +R + + + ++ , ,m ,- , , ,=, -% -R - - - -- . . . . . .. /  / / / / // 0' 0 0 0 0 00 1E 1 112@2@ 11 23 2m 22@@@ 252 34 3m 33@@@ 353 4 4R 4 4 4 44 5 5R 5 5 5 55 6= 6R 66@`@ 66 7> 7R 77@`@ 77 8 8l 8 8 8 88 9 9 99k@{@ 99 :G : :: ; ;S ; ; ; ;; <! < <<@ @ << = = ==@ Q@ == > >R >>%@@ >> ? ? ??D l^XX^^^X^^XX^^^^^^XXX^^XX^X<^XXX@EAEBECEDEEEFEGEHEIEJEKELEMENEOEPEQERESETEUEVEWEXEYEZE[E\E]E^E_E @ @ @@`@ @ @@ A A A A A AA B BR B B B BB C" C C C CC Dg Dl D D D DD E E EE F Fl FF G Gl G G G GG HH H HH II I II Je J J J J JJ K K KK@@>@ KK L- L LL@@ LL M M M M M MM N N NN O Ol O O O OO P P P P P PP QJ Q QQ R R R R R RR S S SS@@ SS Tt Tl TT@@@ TT U U U U U UU V' Vl V V V VV W W WWО@ @ WW X X X X X XX Y4 Y Y Y ~ Y`@ YY Zd ZR ZZ@@ Z [ [ [ [ [ [[ \H \ \\@S@ \R\ ] ] ]]@@H@ ] ^' ^ ^^ @`@ ^^ _ _ __8@@ __D lX^^P^<<^<<^XX^<^^<^XX^^X^^N^XNX`EaEbEcEdEeEfEgEhEiEjEkElEmEnEoEpEqErEsEtEuEvEwExEyEzE{E|E}E~EE ` ` ``2@1@ `` a a a a a aa b b bbj@`'@ bb c c c c c cc d d d d d dd e$ e ee@@ ee f fR f f f ff g* gl gg@`@ gg h hR h h h hh iG iR ii@@ ii j jR jj@@`'@ j k k kk@@@ kk l l ll @ @ ll m5 m m m m mm n n nn@@@ nn os ol oo@@@ oo pf p p p p pp q+ qR qq@@ qq rK r rr sL s ss t^ tm t t~ t`@ tt ur u uu@@ u`u v8 v v v v vv wM w ww x x x x x xx yN y/ yyD@@ yy z| zl z z zz { { {{b@@ {{ | | || }O } }} ~ ~ ~~@@ ~$~   2@A@ D lX^X^^X^X^XNXX^XX^X<<^X^<^XPX<<XEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEE        R     P    R     g         Q   _ m  ~ `@  R   W  @@`@  S   k  @@   R             1@@  9               m R @@      R `@@@   R     T      2@ @   / @@  U / @@  l      |  @ @               R    D l^^<^^<<^<X<XTTX^<<<X<X^<XXX^X^^EEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEE   (@`@  ~  @ @        #  @@+@   R     m             m X    n R |@ @  G R `N@ @    e@@  : R      R     -  @.@  u S       R      l @ @    @@}@   R             @@   R @@    @@   R     7             R                   Y@ @  t  `@ @  "     D lXX^X^^^^XXX^^X^^XX^^XXX^^^^^^XXEEEEEEEEEEEEEEEEEEEEEE?EEEEEEEEEE 6      o            $ R |@ @        d l                         @ @     @ @    @ @  5      g             R 2@2@        h      -      6              R `N@@    T@y@  :        @ @  9 l     q R                 8            4  %@@ Dl^^^X^^^^^XXX^^^X^^^^^XN^X^^^^^^EEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEE d            b      j l      l   _       c R     .      ; R     d  h@@     W`@`5@    `@ @     W`@`5@  R l     S l        WI@`5@    @@  T l     + l      l `n@`n@  z  `@@@        2@ @  , R @@   l                     l   l     W  D* l^^^^P^^^^XXXX^^XX^^XX<XX<^<^<<^EEEEEEEEE E E E E EEEEEEEEEEEEEEEEEEE ] l @@   R @@`5@     @`5@  T      /       l           , S    +  R        H@E@    l       R      X              q R     ]      "   1@@  Y         u       R     n R     ~  `@`@   R @O@ 8   @ @        < R      l `\@`s@        3  @O@ 9  R  @ @ D lXXX^^^^^^X^^<^<^^X<^^^^XXX^^X^X E!E"E#E$E%E&E'E(E)E*E+E,E-E.E/E0E1E2E3E4E5E6E7E8E9E:E;E<E=E>E?E e   H@@   !m ! !!@@"@ !k! "  "  "W"@@"@ "k" # #R # # # ## $Z $ $ $ $ $$ % % % % % %% & &R & & & && ' ' ' ' ' '' ( ( ( ( ( (( ) ) ) ) ) )) *B *R * * * ** + +R + + + ++ , ,R , , , ,, - - - - - -- . . ..@f@ . / /R //@f@ // 0U 0 0 0 0 00 1C 1R 1 1 1 11 27 2 22a@@ 22 3 3R 33@@ @ 33 4 4 4 4 4 44 5 5 5 5 5 55 6 6R 66@@ @ 66 79 7R 7 7 7 77 8 8R 8 8 8 88 9U 9R 9 9 9 99 :w :R ::`@ @ : : ;  ; ; ; ; ;; < < < < < << =+ = = = = == >, > > > > >> ?a ? ? ? ? ??DlXXX^^^^^^^^^^^NX^^XX^^X^^^X^^^^@EAEBECEDEEEFEGEHEIEJEKELEMENEOEPEQERESETEUEVEWEXEYEZE[E\E]E^E_E @h @ @ @ @ @@ A5 AR A A A AA B B BB@`@ BB C CR CC@@ @ CC DH D DD@@@ DLD EH E E E E EVE F F F F F FF G GR G G G GG H HR H H H HH I IR II@ @ II J J J J J JJ K K K K K KK L L LL@@@@ L M MR M M M MM N) Nl N N N NN O O O O O OO P P P P P PP Q Q QQ R RR RR~@@@ RR S SR SS2@.@ SS Tw T/ TT@E@ TT U UR UU`@@@ UU Vd Vl V V V VV W WR W W W WW X  Xl X X X XX Y Y Y Y Y YY ZZ Z ZZ [ [ [ [ [ [[ \) \R \ \ \ \\ ]  ]R ]]@ @ ]] ^ ^ ^^ _[ _ __Dr l^^XXX^^^^X^^N^^^^<XXXX^^^^<^^X<`EaEbEcEdEeEfEgEhEiEjEkElEmEnEoEpEqErEsEtEuEvEwExEyEzE{E|E}E~EE ` `l ` ` ` `` a a a a a aa b: b b b b bb c4 c c c c cc d? dl d d d dd e e e e e ee f f f f f ff g g g g g gg h h h h h hh i  i i i i ii j j j j j jj k kR k k k kk le lR l l l ll m mR mm@ @ mm n- nR nn @@@ nn oE ol o o o oo p9 p/ ppt@@ pp qJ q qq@@ q r. r rr@@ rr s sl s s s ss tb t t t t tt u u uu|@ @ uu v vl vv w w ww 2@ @ ww x x x~ x@ x xx y\ y yy z] z zz {s { {{@@ {`{ | | | | | || } }  }W}@ @ }/} ~X ~ ~~J@@ ~~ 4     D l^^^^^^^^^^^^^XX^XNX^^X<X^<<X^XXEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEE       0 R H@`M@  1 R     $      %            B l     1 R @E@  ` R     R R `N@@              ^          R @@   R     _   t  @@ `  R     $      U          ?@ w@   R     r R  Q@`\@  V      %      &      '       R @@@        ;        @`@ D l^X^^^^^X^X^^<^X^<X^^^X^X^^^^X^^EEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEE `         z R            R       `@`@                    e R       @@  f      : / @@   R      R           ;      p /       @1@   R                   <@E@  1      .  2@.@   R  -@@  q l      l    @j@    l     W       l    D l<^^^^X^^^^X^X^^^^^N^^^X^XX^<X^^EEEEEEEEEEEEEEEEEEEEEEEEEEEEE0EEE E l     u  @@ ` X         Y             l  @`M@  z R     : R     { R     h R      R     8 R       @U@    @@`M@   l           R     a     @`@   / @.@   R @@  b   l l P@@  k l P@@  n l P@@  h  P@@  < R 2@.@   l a@#@    @@             Dx l^X^<^^X^^^^^^XX^P^<XXX<XXXXXXX^EEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEE >             R `u@ @        (      V  Xi@@ 8  R  @@  ] R 7@ @  / R @@   R `@ @     @@`@   R d@I@  x  @@@@    @ @   R              @E@   R            R  @@@  i R     c l @ @ e c / D@@         R @@   R @@ { -  @@ "      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijlmnopqrstuvwxyz{|}~   `N@ @  d       l     % R `@`@    @ @ D l^^X^^XXXXXXXXX^^X^^X^XX^XXXX^^X E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E  R       y  R           i             6  3           F                   @`@@@       R             R           f  R          g R  @`@   4 R      5 R  @`@   = l  @@@@    R                      R             R             l           r  R           Z               R             R             R   @0@@                            l           b  S   `@W@  q        @@>@     d         R                             D l^^^^^X^^^X^XXZ^^^^^^^^X^<^XX<^< E! E" E# E$ E% E& E' E( E) E* E+ E, E- E. E/ E0 E1 E2 E3 E4 E5 E6 E7 E8 E9 E: E; E< E= E> E? E    |@ @   !  ! R !  !  ~ ! @ ! !  "  " / "  "  ~ "  @ " "  #  #  #  #  #  # #  $  $  $ $ |@ @ $ $  %  % R % ~ % @@ %  % %  &  &  &  &  &  & &  '  '  ' ' |@ @ ' '  ( > ( R ( ( *@ @ ( (  )  )  )  )  )  ) )  * T * R *  *  *  * *  +  +  +  +  +  + +  , k , R ,  ,  ,  , ,  -  -  - - @ @ - -  .  .  .  .  .  . .  /  /  /  /  /  / /  0  0  0  0  0  0 0  1 | 1  1 1 @,@*@ 1 1  2  2  2 2  @@ 2 ~2  3  3  3 3 T@W@ 3 {3  4 2 4  4  4  4  4 4  5  5 R 5 5 I@I@ 5 5  6  6 R 6  6  6  6 6  7 e 7 N 7 7 -@@ 7 u7  8 e 8  8 8  9 b 9  9 9 @@ 9 a9  :  : R : : D@@ : :  ; m ; R ;  ;  ;  ; ;  <  <  <  <  <  < <  = f =  = =  >  >  >  >  >  > >  ? & ? R ? ? >@g@ ? ? D lX^^^X^^XX^^^^X^^^XXX^X^X<XX^^<^@ EA EB EC ED EE EF EG EH EI EJ EK EL EM EN EO EP EQ ER ES ET EU EV EW EX EY EZ E[ E\ E] E^ E_ E @  @  @  @  @  @ @  A  A  A  A  A  A A  B & B R B B |@ @ B B  C ? 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R  H@`M@   h       6 R                     R  @`@  D l^^X<^^X^^<^^XX^X^X^^XX^^XXX^^^^ E E E E E E E E E E E E E E E E E E E E E E E E E E E E E   E E    `@>@ *  r       `@`@    R             Y R  @@`@   f S       R       R      Y R       R      s R  H@~@   t R      = @  @@ >  @ @  @@ ;  9 S  @@ :  [ R             \ R  H@`M@    R       R      ]                      R       R      0   2@.@      @@`5@   U R  |@@@   |   D@`[@           R     D lX<X^^X^^^^^X^XXX^^X^^^^^^^XXXX^ E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E V       w   a@@@   0     X  W R              R  H@`M@   X R  H@`M@   Y R      ;   @@@   H       Z R  @@`@          R       D   @@@ I  [       \              ] R                @@   { R      I       $ R  2@.@   1   2@.@          y       V               R       R  @@`@   A   @@    /  @@  D l^X^^^XX^X^X^^X^^^^^X^^XX^^^^^XX E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E  R  @`@                 }  R           (  R   H@`M@                    R           &  R   H@`M@     B  R           2  l           R       l      ~  - `\@@`@   x   @@ `   l  @@                   /   `@@@       R             R             R   <@ Q@       R             R   <@ Q@        R                          R           D             E  R   @`@     F  R                        G             H                    s     D lX^^X^^X^^^^XXX^X^^X^X^^^^X^^^^< E! 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Pension FundsOther Fin. 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