Economic Statistics Historic Classification DecisionsContact: David Beckett, Head of Economic Statistics ClassificationsAddress:

Phone: 01633 456980Email:

This 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:

Bodies Newly Classified to the Public SectorBody Sponsoring Body Classification Classification applies from Information

Crown Estate Scotland (Interim Management) Scottish Government Public Non-Financial Corporation (S.11001) 1-Apr-17

Liverpool City Region Combined Authority Local Government (S.1313) 1-Apr-14

Welsh Local Government Association Local Government (S.1313) 23-Feb-96

Department for Business, Energy and Industrial Strategy BEIS Central Government (S.1311) 14-Jul-16

Department for Exiting the European Union DExEU Central Government (S.1311) 14-Jul-16

Department for International Trade DIT Central Government (S.1311) 14-Jul-16

Community Safety Glasgow Glasgow City Council Local Government (S.1313) 1-Oct-06

Office for National Statistics, Public Sector DivisionRoom 1.264, Government Buildings, Cardiff Road, Newport,NP10 8XG

econstats.classifications@ons.gsi.gov.ukFor further information: economic statistics classifications pages

Bodies Newly Classified to the Public Sector

Other Classification Decisions

Reclassifications

Amendments

Disbanded and Deleted Entities

Other Classifications

Classification of Transactions and Flows

Reclassifications of Transactions and Flows

Other Decisions

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).

The 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.

The 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.

Department 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.

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 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.

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Community and Safety Services Limited Glasgow City Council Public Non-Financial Corporation (S.11001) 28-Jul-09

Scottish Housing Regulator Scottish Government Central Government (S.1311) 1st April 2011

BBC Pension Scheme Department for Media, Culture and Sport Public Pension Fund (S.12901) 1-Jun-49

Local Government Pension Scheme Public Pension Fund (S.12901) Since the start of the scheme

Transport for London Pension Fund Transport for London Public Pension Fund (S.12901) 1-Apr-89

National Museum of Wales Pension Scheme Welsh Government Public Pension Fund (S.12901) 21-Jun-06

The British Coal Staff Superannuation Scheme Department for Energy and Climate Change Public Pension Fund (S.12901) 31-Oct-94

Mineworker's Pension Scheme (MPS) Department for Energy and Climate Change Public Pension Fund (S.12901) 31-Oct-94

The National Library of Wales Staff Superannuation Scheme Welsh Government Public Pension Fund (S.12901) 13-Mar-07

Food Standards Scotland Scottish Government Central Government (S.1311) 1-Apr-15

Audit Commission Pension Scheme (The) Department for Communities and Local Government (DCLG) Public Pension Fund (S.12901) 31-May-12

Bradford & Bingley Pension Scheme UK Asset Resolution (UKAR) Ltd Public Pension Fund (S.12901) 29-Sep-08

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 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 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.

The 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.

Department for Communities and Local Government, Welsh Government, Scottish Government and Northern Ireland Assembly

The 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 between the pension entitlements and the assets held by the Scheme will be attributed to the local government subsector as an asset/liability.

The 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.

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.

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 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.

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 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 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.

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.

The 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.

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.

BT Pension Scheme (The) n/a Private Pension Fund (S.12902) 6-Aug-84

Fera Science formerly Department for Environment and Rural Affairs (Defra) Private Non-Financial Corporations (S.11002) 1-Apr-15

Revenue Scotland Scottish Government (SG) Central Government (S.1311) 1-Jan-15

Inter City Railways Ltd N/A 29-Oct-13

TS Prestwick Holdco Ltd Scottish Government (SG) Central Government (S.1311) 14-Nov-13

Prestwick Aviation Holdings Limited Scottish Government (SG) Central Government (S.1311) 22-Nov-13

Airport Driving Range Company Limited Scottish Government (SG) 22-Nov-13

Prestwick Airport Limited Scottish Government (SG) Public Non-Financial Corporation (S.11001) 22-Nov-13

Prestwick Airport Infrastructure Limited Scottish Government (SG) 22-Nov-13

Prestwick Airport Property Limited Scottish Government (SG) 22-Nov-13

BBC Commercial Holdings Limited British Broadcasting Corporation (BBC) Central Government (S.1311) 18-Jun-02

The Nursing and Midwifery Council (NMC) Department of Health Central Government (S.1311) 1-Jan-02

The English Heritage Trust Department for Culture, Media & Sport (DCMS) Public Non-Financial Corporation (S.11001) 24-Nov-14

Canal & River Trust Department for Environment, Food and Rural Affairs (DEFRA) Public Non-Financial Corporation (S.11001) 2-Jul-12

Scottish Government (SG) Central Government (S.1311) 11-Dec-14

The 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.

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 Government 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.

National Private Captive Financial Institutions and Money Lenders (S.12702) 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.

On 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.

Consolidated with parent unit (Glasgow Prestwick Airport Ltd) as Public Non-Financial Corporation (S.11001)

Consolidated with parent unit (Prestwick Airport Ltd) as Public Non-Financial Corporation (S.11001)Consolidated with parent unit (Prestwick Airport Ltd) as Public Non-Financial Corporation (S.11001)

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) 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.

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) sub-sector.

The 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).

Aberdeen Western Peripheral Route (AWPR) Special Purpose Vehicles (SPVs)

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 Government’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).

Historic England Limited Department for Culture, Media and Sport (DCMS) Central Government (S.1311) 24-Nov-14

Radioactive Waste Management (RWM) Ltd. The Nuclear Decommissioning Authority (NDA) Central Government (S.1311) 1-Apr-14

Manchester Airport Group Plc Manchester City Council 28-Feb-13

Manchester Airport Holdings Limited Manchester Airport Group Plc 28-Feb-13

British Business Bank PLC Department for Business, Innovation and Skills (BIS) Central Government (S.1311) 1-Jul-13

NPL Management Limited Department for Business, Innovation and Skills (BIS) Public Non-Financial Corporation (S.11001) 1-Jan-15

Shared Services Connect Limited (SSC) Cabinet Office (CO) Public Non-Financial Corporation (S.11001) 1-Nov-13

Aggregator Vehicle PLC Department for Education (DfE) Central Government (S.1311) 8-Aug-14

Cabinet Office (CO) Central Government (S.1311) Apr-11

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.

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.

Public Non Financial Corporation (S.11001), Private Non Financial Corporation (S.11002)

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 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.

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.

Incorporated 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.

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).

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 departments. 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 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).

Big 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.

Devon Waste Management Limited Devon Waste Management Limited Holdings Limited Private Non-Financial Corporation (S.11) Dec-03

Historic Environment Scotland Scottish Government (SG) Central Government (S.1311) 1-Apr-15

Institution for Further Education (IFE) Department for Business, Innovation and Skills (BIS) Private Non-Financial Corporation (S.11) 11-Nov-14

Nuclear Decommissioning Authority Archives Limited (NAL) Department of Energy and Climate Change (DECC) Central Government (S.1311) 1-Jul-14

Phonepay Plus The Office of Communications (Ofcom) Central Government (S.1311) Dec-07

The Single Source Regulations Office Ministry of Defence (MoD) Central Government (S.1311) Not applicable

Institution for Further Education (IFE) Department for Business, Innovation, and Skills (BIS) Public Corporation (S.11001) Jul-13

Office for Nuclear Regulation (ONR) Department of Energy and Climate Change (DECC) Public Corporation (S.11001) Mar-14

Ministry of Justice (MoJ) Central Government (S.1311) Jun-14

Durham Tees Valley Community Rehabilitation Company (CRC)

Essex Community Rehabilitation Company (CRC)

London Community Rehabilitation Company (CRC)

Merseyside Community Rehabilitation Company (CRC)

Norfolk & Suffolk Community Rehabilitation Company (CRC)

Northumbria Community Rehabilitation Company (CRC)

South Yorkshire Community Rehabilitation Company (CRC)

Thames Valley Community Rehabilitation Company (CRC)Wales Community Rehabilitation Company (CRC)

West Yorkshire Community Rehabilitation Company (CRC)

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'.

The 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.

The 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.

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 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.

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.

The 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.

Bedfordshire, Cambridgeshire, Hertfordshire and Northamptonshire Community Rehabilitation Company (CRC)

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.

Bristol, Gloucestershire, Somerset & Wiltshire Community Rehabilitation Company (CRC)Cheshire & 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)

Hampshire & Isle of Wight Community Rehabilitation Company (CRC)Humberside, Lincolnshire & North Yorkshire Community Rehabilitation Company (CRC)Kent, Surrey & Sussex Community Rehabilitation Company (CRC)

Staffordshire & West Midlands Community Rehabilitation Company (CRC)

Warwickshire and West Mercia Community Rehabilitation Company (CRC)

HM Treasury UK Sovereign Sukuk Plc Her Majesty's Treasury (HMT) Central Government (S.1311) May-14

Disclosure and Barring Service (DBS) Home Office Public Non-Financial Corporation (S.11001) Dec-12

Direct Line Group Not applicable Former Public Corporation (S.12801) Sep-13

City Airport Rail Enterprises (Holdings) Limited Transport Trading Limited Local Government (S.1313) Nov-11

City Airport Rail Enterprises Plc Transport Trading Limited Local Government (S.1313) Nov-11

Transport for London Finance Limited Transport Trading Limited Local Government (S.1313) Nov-08

Woolwich Arsenal Rail Enterprises (Holdings) Limited Transport Trading Limited Local Government (S.1313) 2011

Woolwich Arsenal Rail Enterprises Limited Transport Trading Limited Local Government (S.1313) 2011

Network Rail (and subsidiaries) Department for Transport (DfT) Central Government - S.1311 Apr-04

First Rate Exchange Services Limited Department for Business, Innovation and Skills (BIS) PFC (S.12401) 2002

First Rate Exchange Services Holdings Limited Department for Business, Innovation and Skills (BIS) PFC (S.12401) 2002

Postal Services Holding Company Plc. Department for Business, Innovation and Skills (BIS) CG (S.1311) Sep-00

Royal Mail Plc. (and subsidiaries) Department for Business, Innovation and Skills (BIS) Former PC Oct-13

Air Safety Support International Ltd (ASSI) Civil Aviation Authority (CAA) CG - S.1311 Nov-00

Civil Aviation Authority International Ltd (CAA International Ltd) Civil Aviation Authority (CAA) CG - S.1311 Nov-00

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.

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.

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).

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.

City 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.

Woolwich 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.For further details see the ONS publication on the classification of Network Rail

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.

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 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 Stock 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.

ASSI 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 Authority Department of Business, Innovation and Skills (BIS) CG - S.1311 Oct-13

Groceries Code Adjudicator Department of Business, Innovation and Skills (BIS) CG - S.1311 Jun-13

National Crime Agency Home Office (HO) CG - S.1311 Oct-13

Northern Ireland Food Advisory Committee Food Standards Agency CG - S.1311 Oct-13

Advisory Group on Military Medicine MoD CG - S.1311 Aug-08

Healthwatch England DH CG - S.1311 Apr-13

Nuclear Research Advisory Council MoD CG - S.1311 2002

Police Rehabilitation and Retraining Trust (PRRT) NIA: DoJ CG - S.1311 1999

Public Service Commission NIA: DFP CG - S.1311 Mar-06

MoD CG - S.1311 Jul-09

Careers Wales Dewis Gyrfa Ltd Welsh Assembly Government (WAG) CG Apr-13

Careers Wales Dewis Gyrfa Ltd - subsidiaries WAG CG Apr-13

Her Majesty's Passport Service Home Office (HO) CG May-13

Legal Aid Agency (LAA) Ministry of Justice (MoJ) CG Apr-13

Manchester Airport Holdings Ltd - subsidiaries: Manchester Airport Group plc Former PC Feb-13Bournemouth Airport Property Investments (Industrial) LtdBournemouth Airport Property Investments (Offices) LtdEast Midlands Airport Nottingham Derby Leicester LtdEast Midlands Airport Property Investments (Hotels) LtdEast Midlands Airport Property Investments (Industrial) LtdEast Midlands Airport Property Investments (Offices) LtdManchester Airport Finance Holdings LtdManchester Airport Group Finance LtdManchester Airport Group plcManchester Airport Group Property Developments LtdManchester Airport Group Property Services LtdEast Kent Housing Dover, Canterbury, Shepway and Thanet Councils PC Apr-11

Shropshire Towns and Rural Housing Shropshire Council PC Apr-13

The 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.

The 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.

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.

The 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.

The 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.

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.

The 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.

Science Advisory Committee on the Medical Implications of Less Lethal Weapons

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.

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.

Her 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.

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.

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.

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.

Shropshire 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.

The National Association of Citizens Advice Bureau BIS CG Apr-05

The Scottish Association of Citizens Advice Bureau BIS CG Apr-05

Financial Conduct Authority HMT FC Apr-13

Prudential Regulation Authority Bank of England FC Apr-13

Cardiff International Airport Ltd WAG PC - S.11001 Mar-13

National College for Teaching and Leadership DE CG - S.1311 Apr-13

WGC Holdco Ltd WAG CG - S.1311 Mar-13

Natural Resources Wales WAG CG - S.1311 Apr-13

Victims and Survivors Service Ltd NIA:OFMDFM CG - S.1311 Apr-12

Clinical Commissioning Groups (en bloc) DH CG - S.1311 Apr-13

Maze/Long Kesh (MLK) Development Corporation NIA:OFMDFM CG - S.1311 Sep-12

National Treatment Agency DH Former CG Apr-13

Northern Ireland Community Relations Council NIA:OFMDFM CG - S.1311 1990

Police Service of Scotland SG CG - S.1311 41365

Public Health England DH CG - S.1311 Apr-13

Scottish Fire and Rescue Service SG CG - S.1311 Apr-13

Scottish Policing Authority SG CG - S.1311 Apr-13

College of Policing HO CG - S.1311 Feb-13

Citizens 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 programme

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.

Cardiff 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.

A 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 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 Relations Council.

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-g

The 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 better community 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.

Public 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.

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.

The 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.

Northern Ireland Audit Office NIA CG - S.1311 Apr-87

Enrichment Holdings Ltd BIS CG - S.1311 Mar-08

Enrichment Investments Ltd BIS CG - S.1311 Dec-09

Health Research Authority DH CG - S.1311 Dec-11

London and Partners Ltd Greater London Authority LG - S.1313 Apr-11

London and Partners International Ltd Greater London Authority LG - S.1313 Apr-11

National Waiting Times Centre Board SG CG - S.1311 Jun-02

NHS Health Scotland Board SG CG - S.1311 Apr-03

NHS Quality Improvement Scotland SG Former CG Apr-11

UK Central Council for Nursing, Midwifery and Health Visiting Former CG Apr-02

UK Green Investment Bank plc BIS CG - S.1311 Nov-12

Priority Sites Ltd Royal Bank of Scotland / Homes and Communities Agency PC - S.11001 Oct-08

Education Scotland SG CG - S.1311 Apr-11

HM Inspectorate of Education SG Former CG Apr-11

Medical Research Council Technology PC - S.11001 Apr-10

Money Advice Service Financial Services Authority CG - S.1311 Apr-11

Police and Crime Commissioners LG - S.1313 Nov-12

Seirbheis nam Meadhanan Gàidhlig (MG Alba) SG CG - S.1311 1990

Criminal Procedure Rule Committee MoJ CG - S.1311 Jan-04 An Advisory Non-Departmental Public Body of the Ministry of Justice, created under section 70 of the Courts Act 2003.

Magistrates’ Courts Rule Committee MoJ Former CG Sep-12

Magistrates Court Rules Committee (Northern Ireland) NIA: DoJ CG - S.1311 1981

NHS Commissioning Board DH CG - S.1311 Oct-12

Northern Ireland Crown Court Rules Committee NIA:DoJ CG - S.1311 1978

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.

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)

The 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.

London 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 Order 2003.

Established 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.

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.

Priority 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).

A 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.

A 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.

A 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 (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 Gàidhlig 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 Gàidhlig (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.

Former 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.

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 1981

The 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.

An Advisory Non-Departmental Public Body now associated with the Northern Ireland Assembly Department of Justice, this body was created Judicature (Northern Ireland) Act 1978

LA LG - S.1313

BIS (Postal Services Act 2011) Company Limited BIS CG - S.1311 Feb-12

BIS (Postal Services 2011) B Company Limited BIS CG - S.1311 Feb-12

Bradford and Bingley plc HMT CG - S.1311 Jul-10

Broads Authority LA LG - S.1313 Jun-88

LA LG - S.1313 Dec-04 One of two AONB Conservation Boards established under the Countryside and Rights of Way Act 2000, in December 2004.

LA LG - S.1313 Dec-04 One of two AONB Conservation Boards established under the Countryside and Rights of Way Act 2000, in December 2004.

English Institute for Sport DCMS CG - S.1311 Apr-02

Glasgow 2014 Ltd SG CG - S.1311 Jun-07

Health Education England DH CG - S.1311 Jun-12

Hybu Cig Cymru - Meat Promotion Wales WAG CG - S.1311 Apr-07

Independent Commission for Aid Impact DfID CG - S.1311 May-11

National Park Authorities LA LG - S.1313 Various

National Records of Scotland SG CG - S.1311 Apr-11

NHS Trust Development Authority DH CG - S.1311 Jun-12

Northern Rock Asset Management plc HMT CG - S.1311 Jan-10

Quality Meat Scotland SG CG - S.1311 Apr-08

UK Asset Resolution Ltd HMT CG - S.1311 Oct-10

FCO Services FCO PC - S.11001 Apr-06

Ilex Urban Regeneration Company NIA CG - S.1311 Jul-03

Areas of Outstanding Natural Beauty Conservation Boards (en Bloc)

Areas 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.

These 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.

Bradford 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.

The 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.

Conservation Board for the Chilterns Area of Outstanding Natural Beauty

Conservation Board for the Cotswolds Area of Outstanding Natural Beauty

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.

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.

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

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.

National 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 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.

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 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.

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.

UK 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).

Prior 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 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 Ofgem PC - S.11001 Oct-00

NFPA Scotland Ltd Ofgem PC - S.11001 Jul-05

Welsh Language Commissioner WAG CG - S.1311 Apr-12

LG - S.1313 Jan-86

Public OFIs - S.12301 Various

Lee Valley Regional Park Authority LG - S.1313 Jan-67

NHS Commissioning Board Special Health Authority DH CG - S.1311 Ovt-11

National Fraud Authority Home Office CG-S.1311 Oct-08

NESTA Operating Company NPISH-S.15 Jul-11

NESTA Trust BIS CG-S.1311 Sep-11

United Kingdom Border Agency Home Office CG-S.1311 Apr-08

4 Ventures Ltd DCMS PC-S.11001 Nov-00

Agri-Food & Biosciences Institute NIA:DARD CG - S.1311 Apr-06

Bradford Film Limited DCMS CG - S.1311 Apr-10

Commissioner of the Metropolis (Metropolitan Police Force) LG LG - S.1313 Jan-12

Contracts Rights Renewal Adjudicator BIS CG - S.1311 Dec-03

Northern Ireland Library Authority NIA DCAL CG - S.1311 May-08

Office of The Adjudicator - Broadcast Transmission Services BIS CG - S.1311 Sep-08

Science Museum Group DCMS CG - S.1311 Apr-12

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.

NFPA 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 Scotland, so it too us judged to be controlled by the public sector.

The 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.

East London Waste Authority, North London Waste Authority, West London Waste Authority, Western Riverside Waste Authority, Merseyside Waste Authority

Seven 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.

There 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.

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.

Ahead 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.

The 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.

Company 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.

Government 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 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.

4 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.

The 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.

Bradford 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.

The 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.

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.

Known 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).

This 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.

The 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 Ltd DCMS PC-S.11001 Nov-87

Education Funding Agency DE CG - S.1311 Apr-12

London Legacy Development Corporation GLA LG - S1313 Mar-12

Standards & Testing Agency DE CG - S.1311 Oct-11

Teaching Agency DE CG - S.1311 Apr-12

Training and Development Agency for Schools DE Former CG Apr-12

Commission for Victims and Survivors NIA: OFMDFM CG - S.1311 May-08

NIA: DoJ CG - S.1311 Aug-03

Family Health Services Appeal Authority (Tribunal) DoH Former CG Jan-10

Health and Social Care Information Centre DoH CG - S.1311 Apr-05

HS1 Ltd DfT Former PC Nov-10

National Patient Safety Agency DoH CG - S.1311 Jul-01

Northern Ireland Cooperation Overseas (NI-CO) Ltd NIA:DETI PC - S.11001 Dec-09

Northern Ireland Environment Agency NIA:DoE CG - S.1311 Jul-08

Northern Ireland Judicial Appointments Commission NIA: OFMDFM CG - S.1311 Jun-05

Northern Ireland Law Commission NIA:DoJ CG - S.1311 Apr-07

Northern Ireland Legal Services Commission NIA:DoJ CG - S.1311 Nov-03

Public Prosecution Service for Northern Ireland Non-Ministerial Department CG - S.1311 Jun-05

Queen Victoria School MoD CG - S.1311 Apr-06

The National Institute for Health and Clinical Excellence DoH CG - S.1311 Apr-05

Dounreay Site Restoration Ltd Nuclear Decommissioning Authority (NDA) CG-S.1311 Apr-08

Historic Buildings Council for Northern Ireland NIA: DoE CG-S.1311 1974

SCMG 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 .

A 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.

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.

A 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.

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.

Previously 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 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.

Criminal Justice Inspection Northern Ireland / the Chief Inspector of Criminal Justice in Northern Ireland

Criminal 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. 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.

The 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 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.

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.

Formerly 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.

The 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.

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)

The 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.

The 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).

The 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.

The 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

Dounreay 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.

Magnox Ltd Nuclear Decommissioning Authority (NDA) CG-S.1311 Jan-11

Mayor's Office for Policing and Crime GLA LG-1.313 Jan-12

NHS Education for Scotland SG CG-1.311 Mar-02

Northern Ireland Courts and Tribunals Service NIA:DoJ CG-1.311 Apr-10

Research Site Restoration Ltd Nuclear Decommissioning Authority (NDA) CG-S.1311 Feb-09

Studio Schools (en Bloc) DoE CG-S.1311

University Technical Colleges (en Bloc) DoE CG-S.1311

Animal Health and Veterinary Laboratories Association Defra CG - S.1311 Apr-11

Architecture and Design Scotland SG CG - S.1311 Mar-07

British Transport Police Authority DfT CG - S.1311 Oct-04

Government Procurement Service CO PC - S.11001 Jul-11

Inland Waterways Advisory Council Defra CG - S.1311 Apr-07

Land and Property Services NIA:DFPNI CG - S.1311 Apr-07

Northern Ireland Assembly Commission NIA CG - S.1311 May-07

Northern Ireland Central Investment Fund for Charities NIA:DSD FS - S.124 1964

Northern Ireland Health and Social Care Trust Charitable Funds NIA: DHSSPS CG - S.1311 1972

Northern Ireland Medical and Dental Training Agency NIA: DHSSPS CG - S.1311 Apr-04

Northern Ireland Screen Commission NIA:DCAL CG - S.1311 Apr-97

Northern Ireland Authority for Utility Regulation NIA CG - S.1311 Apr-07

Ordnance Survey of Northern Ireland NIA:DCAL Former CG Apr-08

Scottish Legal Complaints Commission SG CG - S.1311 Oct-08

Sports Ground Safety Authority DCMS CG - S.1311 Nov-11

Valuation and Land Agency NIA:DFPNI Former CG Apr-07

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.

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. 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.

The 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.

Research 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 classified to the Central Government sector.

Studio 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 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.

Formed 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.

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.

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

Land 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.

Established 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.

These 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.

The 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.

Formerly 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.

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.

This 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.

The 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.

The 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 Scotland SG CG - S.1311 Jul-05

Youth Justice Agency (Northern Ireland) NIA: DoJ CG - S.1311 Apr-03

The Commissioners of Irish Lights DfT / Irish Government CG - S.1311 1946

Jobcentre Plus DWP CG - S.1311 Apr-02

The Disability Employment Advisory Committee DWP Former CG Apr-08

The Personal Accounts Delivery Authority

The National Employment Panel DWP Former CG Mar-08

The Pension, Disability and Carers Service DWP CG - S.1311 Apr-08

National Non Food Crops Centre DECC CG - S.1311 Jul-07

Veterans Advisory & Pensions Committees MoD CG - S.1311 Dec-09

Department for Constitutional Affairs (DCA) Former CG May-07

Advisory Council on National Records and Archives MoJ CG - S.1311 Apr-04

Judicial Office (JO) CG - S.1311 2006

Judicial College JO CG - S.1311 Apr-11 The Judicial College took over the functions of the Judicial Studies Board on 1 April 2011.

The Office for Judicial Complaints MoJ CG - S.1311 Apr-06 An associated office of the Ministry of Justice, the Office for Judicial Complaints is included in the guide for completeness.

Public Guardian Board MoJ CG - S.1311 Oct-07 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 Scotland SG CG - S.1311 Apr-11

Office of the Scottish Parliamentary Standards Commissioner SG Former CG Apr-11

Office of the Chief Investigating Officer (Scotland) SG Former CG Apr-11

Supreme Court, the CG - S.1311 Oct-09

Regional Assemblies (England) Former LG 2008-2010

NHS Board Endowment Funds (Scotland) SG CG - S.1311 1972

Her Majesty's Courts and Tribunals Service MoJ CG - S.1311 Apr-11

Her Majesty's Courts Service MoJ Former CG Apr-11

Tribunals Service, the MoJ Former CG Apr-11

Argyll Ferries Ltd SG CG - S.1311 Feb-11

Community Councils (Scotland) LG S.1313 1973

Community Councils (Wales) LG S.1313 1972

London Luton Airport Ltd Luton Borough Council LG S.1313 Aug-98

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).

The 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

Jobcentre 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.

Both 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 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.

The 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.

NNFFC 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.

Veterans 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 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.

Created 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 Commissioner

Created under the Scottish Parliamentary Standards Commissioner Act 2002, it was replaced in April 2011 by the Commission for Ethical Standards in Public Life in Scotland

Created 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 ScotlandThe 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.

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.

Created 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.

Argyll 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 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 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.Previously 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.

Office for Budget Responsibility CG - S.1311 Mar-11

NHS Charities in England and Wales DH CG - S.1311

Building Standards Advisory Committee SG Former CG Jul-10

Healthcare Improvement Scotland SG CG - S.1311 Apr-10

Historic Environment Advisory Council SG Former CG Jul-10

Social Care and Social Work Improvement Scotland SG CG - S.1311 Apr-10

Waterwatch Scotland SG Former CG Aug-11

InterTradeIreland (Trade and Business Development Body) North South Ministerial Council CG - S.1311 Dec-99

Loughs Agency North South Ministerial Council CG - S.1311 Dec-99

Safefood (Food Safety Promotion Board) North South Ministerial Council CG - S.1311 Dec-99

Special European Union Programmes Body North South Ministerial Council CG - S.1311 Dec-99

Tourism Ireland Ltd North South Ministerial Council CG - S.1311 Dec-99

North South Ministerial Council CG - S.1311 Dec-99

Waterways Ireland North South Ministerial Council CG - S.1311 Dec-99

Arts and Humanities Research Council BIS CG - S.1311 Apr-05

DECC CG - S.1311 Apr-05

Consumer Focus BIS CG - S.1311 Apr-08

Diamond Light Source Ltd BIS CG - S.1311 Feb-02

Eurostar International Ltd PrNFC - S.11002/ S.11003 Sep-10

Learning & Skills Improvement Service BIS CG - S.1311 Jun-08 Formerly listed as FE Improvement Ltd (t/a Learning and Skills Improvement Service, the body's name was changed in June 2008.

National Policing Improvement Agency Home Office CG - S.1311 Apr-07

RCUK Shared Services Centre Ltd BIS CG - S.1311 Aug-07

Serious Organised Crime Agency Home Office CG - S.1311 Apr-06

STFC Innovations Ltd BIS PC - S.1101 Jul-07

Tamar Bridge and Torpoint Ferry Joint Committee PC - S.1101 1961

UK Space Agency BIS CG - S.1311 Apr-11

Other Classification DecisionsBody Sponsoring Body Classification Classification applies from Information

Green Purposes Company Private financial auxiliary (S.126) 18-Aug-17

Green Infrastructure Platform Limited BEIS Not an institutional unit. Consolidated as part of HMG. 18-Aug-17

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.

NHS 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.

These 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

The North South Language Body (An Foras Teanga North-South Body o Leid)

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.

Civil Nuclear Police Authority (including Civil Nuclear Constabulary)

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.

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.

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.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.SOCA 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.

Formerly 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.

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.

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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.

Following 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.

Hinkley Point C Project Foreign Controlled Non-Financial Corporation (S.11003) 29-Sep-16

Wool Growers (Great Britain) Limited 28-May-59

Scottish Government 1-Dec-16

Railway Pension Scheme -1994 Pensioners Section Department for Transport Private Pension Fund (S.12902) 1-Oct-94

Railway Pension Scheme – BR Section Department for Transport Private Pension Fund (S.12902) 1-Oct-94

Railway Pension Scheme – British Transport Police Section Department for Transport Private Pension Fund (S.12902) 1-Oct-94

Railway Pension Scheme – East Coast Main Line Section Directly Operated Railways Private Pension Fund (S.12902) From 13 Nov 09 to 28 Feb 15

Railway Pension Scheme – London Underground Section London Underground Ltd Private Pension Fund (S.12902) 1-Oct-94

Railway Pension Scheme – Network Rail Section Network Rail Infrastructure Ltd Private Pension Fund (S.12902) 1-Apr-04

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 Private 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.

Not 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.

Stirling Care Village hub DBFM (Design, Build, Finance and Maintain)

The 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 shareholder 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.

The 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.

The 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.

The 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.

The 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) - 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.

The 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.

The 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.

Scottish Canals Scottish Government Central Government 1-Jul-12

Remploy Ltd. N/A 7-Apr-15

Financial Conduct Authority (FCA) Her Majesty's Treasury (HMT) Public Financial Auxiliaries (S.12601) 1-Apr-13

Prudential Regulation Authority (PRA) Bank of England (BoE) Public Financial Auxiliaries (S.12601) 1-Apr-13

Aberdeen Western Peripheral Route (AWPR) asset Scottish Government (SG) Central Government (S.1311) 12-Dec-14

Electricity Settlements Company (ESC) Department of Energy and Climate Change (DECC) Central Government (S.1311) 1-Aug-14

Low Carbon Contracts Company (LCCC) Department of Energy and Climate Change (DECC) Central Government (S.1311) 1-Aug-14

Financial Reporting Council Department for Business, Innovation and Skills (BIS) Central Government (S.1311) 1990

Lloyds Banking Group Not applicable Public Financial Corporation (S.12301) 2008

Film London Ltd N/A NPISH Mar-03

Local Healthwatch Organisations (En bloc) N/A NPISH Apr-13

Scottish 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 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, 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.

Foreign Controlled private Non-Financial Corporation (S.11003) Remploy 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).

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)

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)

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. 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.

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.

As 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.

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.

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 secured 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.

Film 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.

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 Higher N/A NPISH Mar-06

MyCSP Ltd N/A PrNFC Jul-12

Manchester Airport Holdings Ltd PrNFC Feb-13

PrNFC - S.11002 Aug-98

UK 3G Mobile Phone Licences - Treatment of Auction Receipts

ReclassificationsBody Sponsoring Body From To Classification applies from Information

Pension Protection Fund DWP Public Pension Funds (S.12901) 6-Apr-05

Department for Communities and Local Government 16-Nov-17

Green Investment Bank Central Government (S.1311) 18-Aug-17

National Exhibition Centre Local Government (S.1313) 1-May-15

St. Mary's University College, Belfast Northern Ireland Assembly: Department of Education Central Government (S.1311) 11-Sep-12

Scottish Trust Ports Scottish Government Public Non-Financial Corporations 2-Dec-15

Registered Housing Associations in Northern Ireland Northern Ireland Assembly 15th July 1992

London 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 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).

In 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.

London Luton Airport Operations Ltd and London Luton Airport Operations Group Ltd

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%).

Reclassification of revenues from 2000 sale of 3G mobile phone licences from D.45 rent of an asset to sale of an asset

In 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.html

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Public Insurance Corporation (S.12801)

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).

Private registered providers' of social housing (including most housing associations) in England

Public Non-Financial Corporation (S.11001)

Private Non-Financial Corporations (S.11002)

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) sub-sector for the purpose of national accounts and other economic statistics.Private 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 financial 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.

Private Non-Financial Corporations (S.11002)

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.

Non-profit institutions serving households (S.15)

St. 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.

National Private Non-Financial Corporations (S.11002)

In 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.

National Private Non-Financial Corporations (S.11002)

Public Non-Financial Corporation (S.11001)

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.

Registered Social Landlords in Scotland Scottish Government 18th July 2001

Registered Social Landlords in Wales Welsh Government 24th July 1996

Rail for London Ltd Transport for London Local Government (S.1313) 1-Apr-11

Big Society Capital Cabinet Office (CO) Central Government (S.1311) 1-Jan-16

Big Society Foundation Cabinet Office (CO) Central Government (S.1311) Private Non-Profit Institution 1-Jan-16

Big Society Trust Cabinet Office (CO) Central Government (S.1311) Private Non-Profit Institution 1-Jan-16

British Screen Finance Limited Department for Culture, Media and Sport (DCMS) 2-May-85

East Coast Main Line Company Ltd formerly Department for Transport (DfT) 1-Mar-15

Disclosure and Barring Service (DBS) Home Office (HO) Central Government (S.1311) 1-Dec-12

Glasgow Prestwick Airport Limited Scottish Government (SG) 22-Nov-13

Department for Communities and Local Government (DCLG) 22-Jul-08

Department for Work and Pensions (DWP) Central Government (S.1311) 24-Feb-15

Ministry of Justice (MoJ) Central Government (S.1311) 1-Feb-15

National Private Non-Financial Corporations (S.11002)

Public Non-Financial Corporation (S.11001)

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.

National Private Non-Financial Corporations (S.11002)

Public Non-Financial Corporation (S.11001)

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.

Public Non-Financial Corporations (S.11001)

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.

Private Captive Financial Institutions and Money Lenders (S.12702)

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.

Public Non-Financial Corporation (S.11002)

Public Non-MMF Investment Funds (S.12401)

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.

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.

Public Non-Financial Corporation (S.11001)

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.

Private Non-Financial Corporation (S.11002)

Public Non-Financial Corporation (S.11001)

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.

"Private registered providers" of social housing (including most housing associations) in England

National Private Non-Financial Corporations (S.11002)

Public Non-Financial Corporation (S.11001)

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).

Disabled People’s Employment Corporation (UK) Ltd. [previously known as Remploy Ltd.]

Public Non-Financial Corporation (S.11001)

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).

Bedfordshire, Cambridgeshire, Hertfordshire and Northamptonshire Community Rehabilitation Company (CRC)

National Private Non-Financial Corporation (S.11002)

In 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.

Bristol, Gloucestershire, Somerset & Wiltshire Community Rehabilitation Company (CRC)Cheshire & 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)

Durham Tees Valley Community Rehabilitation Company (CRC)

Ministry of Justice (MoJ) Central Government (S.1311) 1-Feb-15

Essex Community Rehabilitation Company (CRC)

London Community Rehabilitation Company (CRC)Merseyside Community Rehabilitation Company (CRC)Norfolk & Suffolk Community Rehabilitation Company (CRC)Northumbria Community Rehabilitation Company (CRC)South Yorkshire Community Rehabilitation Company (CRC)

Thames Valley Community Rehabilitation Company (CRC)Wales Community Rehabilitation Company (CRC)

West Yorkshire Community Rehabilitation Company (CRC)Welsh Further Education Colleges Welsh Government (WG) Central Government (S.1311) 27-Jan-15

London and Continental Railways (LCR) Department for Transport (DfT) Central Government (S.1311) Sep-13

Bio products Laboratory Ltd BPL Holdings Ltd (formerly Plasma Resources UK Limited) Public Non-Financial Corporation Former Public Corporation Jul-13

BPL Holdings Ltd (formerly Plasma Resources UK Limited) Not applicable Public Non-Financial Corporation Former Public Corporation Jul-13

Lloyds Banking Group plc (and subsidiaries) Not applicable Former Public Corporation Mar-14

AMC Bank Limited Lloyds Banking Group Former Public Corporation Mar-14

Bank of Scotland plc Lloyds Banking Group Former Public Corporation Mar-14

Black Horse Limited Lloyds Banking Group Former Public Corporation Mar-14

Lloyds Bank BBSA Lloyds Banking Group Former Public Corporation Mar-14

Lloyds Bank plc (formerly Lloyds TSB Bank plc) Lloyds Banking Group Former Public Corporation Mar-14

Lloyds Banking Group Former Public Corporation Mar-14

TSB Bank Plc (formerly Lloyds TSB Scotland Plc) Lloyds Banking Group Former Public Corporation Mar-14

Scottish Widows Bank plc Lloyds Banking Group Former Public Corporation Mar-14

The Pirbright Institute Central Government (S.1311) Former Central Government (S.1311) Dec-13

National Private Non-Financial Corporation (S.11002)

In 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.

Hampshire & Isle of Wight Community Rehabilitation Company (CRC)Humberside, Lincolnshire & North Yorkshire Community Rehabilitation Company (CRC)Kent, Surrey & Sussex Community Rehabilitation Company (CRC)

Staffordshire & West Midlands Community Rehabilitation Company (CRC)

Warwickshire and West Mercia Community Rehabilitation Company (CRC)

Non-Profit Institutions Serving Households (S.15002)

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).

Public Non-Financial Corporation (S.11001)

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.

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.

This 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.

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:

Classification of Lloyds Banking Group and SubsidiariesPublic 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.

Public Financial Corporation (S.12201)

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.

Public Financial Corporation (S.12201)

Black 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.

Public Financial Corporation (S.12201)

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.

Public Financial Corporation (S.12201)

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.

Lloyds Bank Private Banking Limited (formerly Lloyds TSB Private Banking Ltd)

Public Financial Corporation (S.12201)

Lloyds Bank Private Banking Limited changed 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.

Public Financial Corporation (S.12201)

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.

Public Financial Corporation (S.12201)

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.

The 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) Central Government (S.1311) Nov-13

Transport Trading Limited Transport for London (TfL) Local Government (S.1313) 2000

LUL Nominee SSL Limited Transport Trading Limited Local Government (S.1313) May-08

LUL Nominee BCV Limited Transport Trading Limited Local Government (S.1313) May-08

London Buses Limited (Dial-a-Ride) Transport Trading Limited Local Government (S.1313) 2000

Tube Lines (Holdings) Limited Transport Trading Limited Local Government (S.1313) 2010

Tube Lines Limited Transport Trading Limited Local Government (S.1313) 2010

Tube Lines (Finance) Plc Transport Trading Limited Local Government (S.1313) Jun-10

Rail for London Limited Transport Trading Limited Public Non-Financial Corporation Local Government (S.1313) Date-to add

London Transport Museum Limited Transport Trading Limited Former Public Corporation 2000

CG PrNFC Nov-12

Manchester Airport Holdings Ltd - subsidiaries: Manchester Airport Group plc PC PrNFC Feb-13Bainsdown LtdBournemouth International Airport LtdEast Midlands International Airport LtdManchester Airport plcRingway Handling LimitedRingway Handling Services LtdHumberside International Airport Ltd Manchester Airport Group plc PC PrNFC Aug-12

Bolton at Home Ltd Bolton Metropolitan Borough Council PC PrNFC Mar-11

First Choice Homes Oldham Oldham Metropolitan Borough Council PC PrNFC Feb-11

Golden Gates Housing Trust Warrington Borough Council PC PrNFC Nov-11

Department for Business, Innovation and Skills (BIS), Scottish Government

Non-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.

Public Non-Financial Corporation (S.11001)

Transport 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.

Public Non-Financial Corporation (S.11001)

LUL 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.

Public Non-Financial Corporation (S.11001)

LUL 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.

Public Non-Financial Corporation (S.11001)

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.

Public Non-Financial Corporation (S.11001)

Tube 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.

Public Non-Financial Corporation (S.11001)

Tube 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.

Public Non-Financial Corporation (S.11001)

Tubes 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 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.

Public Non-Financial Corporation (S.11001)

London 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.

University for Industry (UFI) Ltd (renamed as Learndirect Ltd in April 2012)

The 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.

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. These include a number of dormant subsidiary companies.

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.

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. (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 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 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 Homes Rochdale Metropolitan Borough Council PC PrNFC Mar-12

South Lakes Housing South Lakeland District Council PC PrNFC Mar-12

Tristar Homes Stockton-on-Tees Borough Council PC PrNFC Dec-10

St. James's Place plc N/A Public FC Private FC May-13

ABF The Soldiers Charity Previously MoD CG NPISH Mar-13

Chester Race Company Ltd LG PNFC May-12

ITSO Ltd Previously DfT PC PNFC Jan-13

ITSO Services Ltd Previously DfT PC PNFC Jan-13

Hannah Research Institute SG CG - S.1311 NPISH Apr-06

National Non Food Crop Centre Formerly DECC CG NPISH Oct-12

British Waterways Board - Trading as Scottish Canals SG PC CG Jul-12

Rail for London Ltd Transport for London LG PC Apr-11

UFI Charitable Trust CG NPISH Mar-12

Airport Management Services Ltd Highlands and Islands Airports Ltd PC CG May-09

Air Travel Trust DfT PC CG Apr-08

Further Education Corporations in England CG NPISH Apr-12

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, and will be reclassified on the Public Sector Classification Guide as a Former Public Corporation.

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 2012, and will be reclassified on the Public Sector Classification Guide as a Former Public Corporation.

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, and will be reclassified on the Public Sector Classification Guide as a Former Public Corporation.

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.

ABF 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.

The 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.

ITSO 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.

ITSO 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.

A 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.

The 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 AssociationThese 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

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.

Rail 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.

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 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.

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.

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.

Sixth Form College Corporations (England) LG NPISH Apr-12

CTRL Section 1 Finance plc DfT PC CG Jun-09

LCR Finance plc DfT PC CG Jun-09

British Hallmarking Council NMO PC CG-S.1311 1974

Northern Rock plc FS (public) FS (Private) Jan-12

Science and Technology Facilities Council (STFC) PC CG-S.1311 Jan-02

Tote Bookmakers Ltd DCMS PC PrNFC Jul-11

Tote Credit Ltd DCMS PC PrNFC Jul-11

Tote Direct Ltd DCMS PC PrNFC Jul-11

General Lighthouse Fund DfT PC CG 1946

General Lighthouse Authorities (En Bloc) DfT PC CG 1946

Northern Lighthouse Board DfT PC CG 1946

Trinity House Lighthouse Services DfT PC CG 1946

Office of Communication (Ofcom) DCMS PC CG 2002

Schools Food Trust CG NPISH Sep-11

Magistrates Courts MoJ LG CG Apr-05

Plymouth Marine Laboratory CG NPISH Apr-10

PML Applications Ltd Plymouth Marine Laboratory PC PrNFC Apr-10

Foyle, Carlingford and Irish Lights Commission North South Ministerial Council RoW CG Dec-99

The Design Council (incorporating CABE) CG NPISH Apr-11

Low Level Waste Repository (LLWR) Ltd NDA/DECC PC CG Apr-08

AmendmentsBody Sponsoring Body Classification Classification applies from Information

Gangmasters Licensing Authority Home Office Central Government 1-Apr-05

Government Legal Department Central Government (S.1311) 27th Jun 1876

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.

Both 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.

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.

Northern 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

STFC Innovations Ltd / CLIK (Central Laboratory Innovation and Knowledge Transfer Co.Ltd)

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.

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 is consequently reclassified as a non-market body, in the Central Government sector, from the introduction of the National Accounts in 1946.

The 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.

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.

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.

Historically, 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.

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.

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

Following 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.

LLWR 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.

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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.

On 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 a non-ministerial government department which employs around 600 solicitors and barristers to provide advice and legal representation to government departments. The Treasury Solicitor reports to the Attorney General for England and Wales. This was identified as part of a quality review of bodies identified on the guide.

Department for Communities and Local Government (DCLG) Public Non-Financial Corporations (S.11001) 24th July 1996

Historic Environment Scotland Scottish Government Central Government (S.1311) 1-Oct-15

The Nursing and Midwifery Council (NMC) Department of Health (DH) Central Government (S.1311) 1-Aug-12

Scottish Government Scottish Government (SG) Central Government (S.1311) 1-Jul-99

Welsh Government Welsh Government (WG) Central Government (S.1311) 12-May-99

Department for Communities and Local Government (DCLG) Public Non-Financial Corporations (S.11001) 22-Jul-08

Health and Care Professions Council Department for Health (DH) Central Government (S.1311) 1-Aug-12

Department for Work and Pensions (DWP) Central Government (S.1311) 7-Apr-15

Commonwealth Development Corporation (CDC) Group Department for International Development (DFID) Public Financial Corporation (S.12) N/A

Export Credits Guarantees Department (ECGD) N/A Public Financial Corporation (S.12) N/A

Crofters Commission Scottish Government (SG) Central Government (S.1311) n/a

Office for Nuclear Regulation (ONR) Department for Work and Pensions (DWP) Public Non-Financial Corporation (S.11001) Mar-14

Bòrd na Gàidhlig Scottish Government Central Government - S.1311 Nov-13

Civil Aviation Authority (CAA) Public Non-Financial Corporation - S.11001 Nov-00

Commissioner for Ethical Standards in Public Life in Scotland Scottish Government Central Government - S.1311 Nov-13

Creative Scotland Scottish Government Central Government - S.1311 Nov-13

Highlands and Islands Airports Ltd Scottish Government Central Government - S.1311 Nov-13

National Museums of Scotland Scottish Government Central Government - S.1311 Nov-13

NHS 24 Scottish Government Central Government - S.1311 Nov-13

Postal Services Holding Company Plc Department for Business, Innovation and Skills (BIS) Central Government - S.1311 Apr-12

Scotland’s Commissioner for Children and Young People Scottish Government Central Government - S.1311 Nov-13

Scottish Canals Scottish Government Central Government - S.1311 Nov-13

Scottish Children’s Reporter Administration Scottish Government Central Government - S.1311 Nov-13

Department for Business, Innovation and Skills (BIS) PC (S.11001) 1987

Food Standards Agency N/A CG - S.1311

MoD CG - S.1311

Marine and Aviation (War Risks) Fund DfT CG - S.1311

Statistics Advisory Committee NIA: DFP CG - S.1311

'Private registered providers' of social housing (including most housing associations) in England

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 corporations (S.11001) though this classification now dates from 24 July 1996.

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.

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.

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.

The 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.

'Private registered providers' of social housing (including most housing associations) in England

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.

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.

Disabled People’s Employment Corporation (UK) Ltd. [previously known as Remploy Ltd.]

The 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.

The 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).

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).

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 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.

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.

The 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.

Civil Aviation Authority International Limited (CAA International Ltd)

In 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.

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.

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. 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 Corporation.

The 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.

The 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.

Post Office Limited (previously known as Post Office Counters Limited)

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 by 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.

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).

Independent Monitoring Board for Military Corrective Training Centre

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).

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 Statistics Advisory Committee. This will be amended in the Public Sector Classification Guide (PSCG).

Veterans Advisory and Pensions Committees MoD CG - S.1311

Northern Ireland (NI) Police Fund Northern Ireland Assembly (NIA): Department of Justice (DoJ) CG Aug-13

Cornwall Housing Ltd Cornwall Council PC Apr-10

The Pirbright Institute BIS CG Oct-12

Health and Social Care Information Centre DH CG - S.1311 Apr-13

National Institute for Health and Care Excellence DH CG - S.1311 Apr-13

Police Forces (England and Wales) En bloc LG - S.1313 Apr-13

SG CG - S.1311

Health and Care Professions Council TBC CG-S.1311

Health and Care Professions Council DH CG - S.1311 Aug-12

Medical Research Council Institutes and Centres BIS / FCO CG - S.1311

UK Trade and Investment BIS / FCO CG - S.1311

United Kingdom Sports Council (UK Sports) CG - S.1311 Previously listed in the guide as UK Sports, the guide has been amended to reflect its correct legal name.

National College for School Leadership DE CG - S.1311 Apr-12

Northern Ireland Public Bodies NIA N/a N/A

Bio Products Laboratory Ltd DH PC - S.11001 Jan-11

Fire Service College DCLG PC - S.11001 Apr-92

Defra CG - S1.311 1997

Medical Supplies Agency MoD Former CG Mar-05

Northern Ireland Office Sponsored Bodies NIA: DoJ CG - S1.311 Apr-10

Equality and Human Rights Commission HO CG-1.311

General Teaching Council for Wales WAG CG-1.311

Historic Environment Advisory Council for Scotland SG Former CG

None CG-1.311

Office of Qualifications and Examinations Regulator (Ofqual) None CG-1.311

WAG CG-1.311

Crown Prosecution Service N/a CG - S.1311

Veterans 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).

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).

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.

The 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 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.

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.

The 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.

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.

The 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.

Previously 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.

The 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.

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.

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.

Although 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.

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.

Centre for Environment, Fisheries and Aquaculture Science (CEFAS)

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 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.

A 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.

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.

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.

Previously listed as 'Historic Environment Advisory Council' the name is now correctly listed as the Historic Environment Advisory Council for Scotland.

Office for Standards in Education Children's Services and Skills (Ofsted)

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.

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.

Office 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.

The 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.

Foyle, Carlingford and Irish Lights Commission NIA: NSMC CG - S.1311

Northern Ireland Departmental Abbreviations NIA: DE and NIA: DoE CG - S.1311

Northern Ireland Office Sponsored Bodies NIA:DoJ CG - S.1311

Rail Passengers' Council DfT CG - S.1311 Currently 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 College NIA:DEL CG - S.1311 The entry has been updated to show the sponsoring entity as the Northern Ireland Assembly Department of Education and Learning.

Family Procedure Rules Committee MoJ CG - S.1311

Accountant General of the Senior Courts CG Funds, Accounts, Courts and Posts - S.1311

Electoral Commission HP CG - S.1311

Northern Ireland Court Service CG - S.1311

Northern Ireland Court Service CG - S.1311

DfE CG - S.1311

MoJ CG - S.1311

Combined Courts, County Courts, Crown Courts MoJ CG Funds, Accounts, Courts and Posts - S.1311

JO CG Funds, Accounts, Courts and Posts - S.1311 Change in sponsoring department - these posts are all know under the supervision of the Judicial Office.

DfT PC

DCLG PC

DCLG CG

Lease Conferences Ltd DCLG PC

Planning Inspectorate DCLG / Welsh Assembly Government CG

Valuation Office Agency HMRC CG Formerly listed in the guide as the "Valuation Office", its correct name is the Valuation Office Agency.

Government Car and Despatch Agency DfT CG

DoA Limited DfT CG

Parish Councils (England)

Land Registry, The BIS Jul-11 Change in sponsoring department - the Land Registry transferred to the control of the Department of Business, Innovation and Skills in July 2011

Ordnance Survey BIS Jul-11

Meteorological Office BIS Jul-11 Change in sponsoring department - the Met Office transferred to the control of the Department of Business, Innovation and Skills in July 2011

Disbanded / Deleted EntitiesBody Sponsoring Body Classification Classification applies from Information

Animal Health and Veterinary Laboratories Association DEFRA Former Central Government (S.1311) 1-Oct-14

This 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.

At 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 Foundation

Formerly 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.

Formerly 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.

Advisory Committees on General Commissioners of Income Tax (Northern Ireland)

Change in sponsoring department - formerly shown as sponsored by the Lord Chancellor's Department, they are Advisory NDPBs of the Northern Ireland Court Service

Advisory Committees on Justices of the Peace (Northern Ireland)

Change in sponsoring department - formerly shown as sponsored by the Lord Chancellor's Department, they are Advisory NDPBs of the Northern Ireland Court Service

Children and Family Court Advisory and Support Service (CAFCASS)

Change 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 Court Rule Committee; the Insolvency Rules Committee;

Change 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.

Change 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.

Judge Advocate General, Lord Chief Justice, and Master of the RollsCivil Aviation Authority, Driving Standards Agency, Air Travel Trust, Port of London Authority, Northern Lighthouse Board and Trinity House Lighthouse Service

Change 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 Centre

Change 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 Corporation

Change 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.

Change 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.

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.

Formerly 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.

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.

Change in sponsoring department - the Ordnance Survey transferred to the control of the Department of Business, Innovation and Skills in July 2011

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The 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.

Regional Flood Defence Committees DEFRA Former Central Government (S.1311) 1-Apr-11

Sustainable Development Education Panel DEFRA Former Central Government (S.1311) 1-Mar-03

Intervention Board DEFRA Former Central Government (S.1311) 15-Nov-01

Horticulture Research International DEFRA Former Central Government (S.1311) 1-Apr-04

Commision for Rural Communities Defra Former Central Government (S.1311) 31-Mar-13

Committee on Agricultural Valuation Defra Former Central Government (S.1311) 23-Apr-14

Food From Britain Defra Former Central Government (S.1311) 18-Jul-14

Advisory Committee on Pesticides Defra Former Central Government (S.1311) 27-Mar-15

Veterinary Residues Committee Defra Former Central Government (S.1311) 31-Mar-15

Farming and Rural Conservation Agency Defra Former Central Government (S.1311) 1-Apr-01 The Farming and Rural Conservation Agency ceased to exist on 1 April 2001.Forth Estuary Transport Authority Scottish Government (SG) Former Central Government (S.1311) 1-May-15

Department for Business, Innovation and Skills BIS Former Central Government (S.1311) 14-Jul-16

Department of Energy and Climate Change DECC Former Central Government (S.1311) 14-Jul-16

East of England International Ltd East of England Development Agency Former Central Government (S.1311) 21-Jun-12

Policyholders' Protection Board HM Treasury Former Central Government (S.1311) 30-Nov-01

Revenue and Customs Prosecutions Office HM Revenue and Customs Former Central Government (S.1311) 1-Jan-10

Capital for Enterprise Limited Department for Business, Innovation and Skills (BIS) Former Central Government (S.1311) 1-Oct-13

Central Science Laboratory Department for Environment and Rural Affairs (Defra) Former Central Government (S.1311) 1-Apr-09

Olympic Delivery Authority Department for Culture, Media and Sport (DCMS) Former Central Government (S.1311) 2-Dec-14

Ascension Island Personnel Ltd Department for Culture, Media and Sport (DCMS) Former Public Non-Financial Corporation (S.11001) 1-Apr-04

BBC Haymarket Exhibitions Ltd Department for Culture, Media and Sport (DCMS) Former Public Non-Financial Corporation (S.11001) 23-May-14

Galleon Ltd Department for Culture, Media and Sport (DCMS) Former Public Non-Financial Corporation (S.11001) 1-May-13

Multimedia Ventures ltd Department for Culture, Media and Sport (DCMS) Former Public Non-Financial Corporation (S.11001) 13-Jun-13

Defra Former Central Government (S.1311) 1-Dec-13 Following a public consultation in 2012, the Government decided to close the 16 committees in England in December 2013

Agricultural Wages Committees for England Defra Former Central Government (S.1311) 1-Dec-13 Following a public consultation in 2012, the Government decided to close the 15 committees in England in December 2013

Audit Commission DCLG Former Public Non-Financial Corporation (S.11001) 31-Mar-15

Law Reform Advisory Committee for Northern Ireland NIA: DFP Former Central Government (S.1311) 31-Mar-07 Body was abolished and replaced by the Northern Ireland Law Commission

Food and Environment Research Agency Department for Environment, Food and Rural Affairs Former Central Government (S.1311) 31-Mar-15

West Northamptonshire Development Corporation Department for Communities and Local Government Former Central Government (S.1311) 31-Mar-14

Welsh government (WG) Former Central Government (S.1311) 1-Apr-06

Communities Scotland Scottish Government (SG) Former Central Government (S.1311) Tuesday, April 1, 2008

Macaulay Land Use Research Institute Scottish Government (SG) Former Central Government (S.1311) Friday, April 1, 2011

Scottish Advisory Committee on Telecommunications Scottish Government (SG) Former Central Government (S.1311) 29-Dec-03

Regional 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.

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.

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.

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 (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 The 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.

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.

On 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.

East 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.

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.

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.

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.

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.ONS 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.ONS 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.

Agricultural Dwelling House Advisory Committees (England) (ADHAC)

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

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.

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.

Qualifications, Curriculum and Assessment Authority for Wales (The)

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).

Following 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.

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).

Careers Scotland Scottish Government (SG) Former Central Government (S.1311) 1-Apr-08

Community Learning Scotland Scottish Government (SG) Former Central Government (S.1311) 1-Jul-11

Scottish Government (SG) Former Central Government (S.1311) 2002

Royal Fine Art Commission for Scotland Scottish Government (SG) Former Central Government (S.1311) 2004

Scottish Government (SG) Former Central Government (S.1311) 2002

Historic Scotland Scottish Government (SG) Central Government (S.1311) 1-Apr-15

Scottish Government (SG) Central Government (S.1311) 1-Apr-15

Criminal Records Bureau (CRB) Home Office Former Central Government (S.1311) Dec-12

Independent Safeguarding Authority (ISA) Home Office Former Central Government (S.1311) Dec-12

Agricultural Land Tribunals (England) Department for Environment, Food and Rural Affairs (DEFRA) Former Central Government Jul-13

Averon Leisure Management Limited - Former Local Government Apr-14

Beef Assurance Scheme Membership Panel Food Standards Agency (FSA) Former Central Government Dec-05

Health and Safety Commission Health and Safety Executive (HSE) Former Central Government Apr-08

Rent Assessment Panels (England) Office of the Deputy Prime Minister (ODPM) Former Central Government Jul-13

Work force Development Confederations (WDCs) Department of Health (DH) Former Central Government Apr-04

Learning and Skills Improvement Service (LSIS) Department for Business, Innovation and Skills (BIS) Former Central Government Jul-13

Scottish Agricultural Science Agency Scottish Government (SG) Central Government (S.1311) Apr-08

SE Corporate Services Scottish Government (SG) Central Government (S.1311) Mar-14

SE Development Department Scottish Government (SG) Central Government (S.1311) Mar-14

SE Education Department Scottish Government (SG) Central Government (S.1311) Mar-14

SE Enterprise and Lifelong Learning Scottish Government (SG) Central Government (S.1311) Mar-14

SE Finance Scottish Government (SG) Central Government (S.1311) Mar-14

Following 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).

Following 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).

Post Qualification Education Board for Health Science Pharmacists in Scotland

Following 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).

Scottish Council for Postgraduate Medical Education and Dental Education

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).

Historic 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).Royal Commission on Ancient and Historic Monuments for

Scotland

The 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.

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.

The 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.

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.

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 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.

Workforce 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.

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.

The 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 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 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 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 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 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 Department Scottish Government (SG) Central Government (S.1311) Mar-14

SE Justice Department Scottish Government (SG) Central Government (S.1311) Mar-14

SE Rural Affairs Development Scottish Government (SG) Central Government (S.1311) Mar-14

SE Secretariat Scottish Government (SG) Central Government (S.1311) Mar-14

Metronet Rail BCV Holdings Ltd Not applicable Former Public Corporation 2011

Metronet Rail SSL Holdings Ltd Not applicable Former Public Corporation 2011

UIC Transport (JNP) Ltd Transport Trading Limited Former Public Corporation 2012 UIC Transport (JNP) Ltd has been defunct since 2012 and will be consequently be reclassified as a Former Public Corporation.

Expert Group on Vitamins and Minerals Food Standards Agency Former Central Government 2000

Gene Therapy Advisory Committee Department of Health Former Central Government 2012

Secretary of State's Advisory Panel of Economic Consultants Scottish Government Deleted 1999

Scottish Government Deleted 1999

Health Appointments Advisory Committee Scottish Government Former CG Jun-01

Hill Farming Advisory Committee for Scotland Scottish Government Former CG 2002

Horserace betting Levy Appeals Tribunal for Scotland Scottish Government Former CG 2002

Pensions Appeal Tribunal for Scotland Scottish Government Former CG 2002

Royal Mail Group plc Department for Business, Innovation and Skills (BIS) Removed Oct-13

Royal Mail Investments Limited Department for Business, Innovation and Skills (BIS) Removed Oct-13

Royal Mail (s C) Department for Business, Innovation and Skills (BIS) Removed Oct-13

Royal Mail US Inc (USA) - (s C) Department for Business, Innovation and Skills (BIS) Removed Oct-13

Scottish Advisory Committee on Drug Misuse Scottish Government Former CG 2002

Scottish Advisory Committee on the Medical Workforce Scottish Government Former CG 2002

Scottish Crop Research Institute Scottish Government Former CG 2002

Scottish Homes Residuary Body Scottish Government Former CG 2002

Scottish Hospital Endowments Research Trust Scottish Government Former CG 2002

Scottish Government Former CG 2002

Scottish Valuation and Rating Council Scottish Government Former CG 2002

SE 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 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 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 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).

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).

The 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.

The 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.

Secretary 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 group 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.

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 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.

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.

Following 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.

Following 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.

Following 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.

Following 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.

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.

Scottish Standing Committee for the Calculation of Residual Values of Fertilisers and Feeding stuffs

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 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.

Welsh Government (WG) Former CG Mar-07

Agricultural Wages Board for England and Wales Department for Environment, Food and Rural Affairs (DEFRA) Former CG Jun-13

Agricultural Wages Committees (Wales) Welsh Government (WG) Former CG Mar-07

British Railways Board (Residuary) Ltd Department for Transport (DfT) Former PC Sep-13

Civil Service Annuities Assurance Society None Former PC May-03

Public Lending Right Advisory Committee None Former CG 2009

The Registrar of Public Lending Right Department for Culture, Media and Sport (DCMS) Former CG Oct-13

National Policing Improvement Agency (NPIA) Home Office (HO) Former CG Oct-13

Serious Organised Crime Agency (SOCA) Home Office (HO) Former CG Oct-13

Booth & Fisher Motor Services Ltd South Yorkshire PTE Former PC 1995

Defence Vetting Agency MoD Former CG Oct-11

Joint Committee on Vaccination and Immunisation DH Former CG Jul-12

King’s College Hospital NHS Trust DH Former CG Dec-06

Medical Workforce Standing Advisory Committee DH Former CG 2003

Ministry of Defence Police & Guarding Agency MoD Former CG Apr-12

Olympic Park Legacy Company Ltd Former LG Apr-12

People, Pay and Pensions Agency MoD Former CG Jul-11

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 (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.

The 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.

The 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.

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 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.

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.

Booth & 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.

The 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 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.

The 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 MoD Former CG Mar-13

Service Personnel and Veterans Agency MoD Former CG Jun-11

Standing Dental Advisory Committee DH Former CG Apr-10

UK Border Agency Part of HO Former CG Apr-13

Various Local Government bodies Deleted Various

War Pensions Agency (Programme) MoD Deleted

Airport Advertising Ltd Manchester Airport Group plc PC Former PC Feb-13

Airport Management Consultants Ltd Manchester Airport Group plc PC Former PC Jul-06

Airport Petroleum Ltd Manchester Airport Group plc PC Former PC Feb-13

Airport Trading Ltd Manchester Airport Group plc PC Former PC Jul-06

Identity and Passport Service Home Office (HO) CG Former - CG May-13

Legal Services Commission Ministry of Justice (MoJ) CG Former - CG Apr-13

Manchester Airport Building Ltd Manchester Airport Group plc PC Former PC Jul-06

Manchester Airport Employment Services Ltd Manchester Airport Group plc PC Former PC Jul-06

Manchester Airport Finance Ltd Manchester Airport Group plc PC Former PC Jul-06

Worknorth 11 Ltd Manchester Airport Group plc PC Former PC Feb-13

Worknorth Ltd Manchester Airport Group plc PC Former PC Feb-13

2010 Rotherham Ltd Rotherham Metropolitan Borough Council Former PC Jul-11

Charnwood Neighbourhood Housing Charnwood Borough Council Former PC Nov-12

Ealing Homes London Borough of Ealing Former PC Apr-11

H&F Homes Ltd London Borough of Hammersmith and Fulham Former PC Apr-11

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.

The 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.

Jebwill 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 names 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.

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).

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).

Companies 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 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).

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.

The 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).

Companies 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.

Companies 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.

Companies 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).

Worknorth 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).

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 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 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.

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. H&F Homes Ltd will be reclassified as a Former Public Corporation from 1 April 2011.

High Peak Community Housing High Peak Borough Council Former PC May-13

Hillingdon Homes Ltd London Borough of Hillingdon Former PC Oct-10

Homes for Islington London Borough of Islington Former PC Apr-12

Homes in Havering London Borough of Havering Former PC Oct-12

DCMS Former PC Jun-13

Newham Homes Ltd London Borough of Newham Former PC Apr-11

Redbridge Homes Ltd London Borough of Redbridge Former PC Aug-12

Sandwell Homes Sandwell Metropolitan Borough Council Former PC Jan-13

Sheffield Homes Sheffield City Council Former PC Apr-13

St. Georges Community Housing Basildon Borough Council Former PC Jul-11

Stevenage Homes Stevenage Borough Council Former PC Dec-11

National College for School Leadership DE Former CG Apr-13

Teaching Agency DE Former CG Apr-13

Asset Protection Agency HMT Former CG - S.1311 Oct-12

British Shipbuilders BIS Former CG - S.1311 Mar-12

Countryside Council for Wales WAG Former CG - S.1311 Apr-13

DOA Ltd Former CG - S.1311 Jul-12

Forest Enterprise Wales WAG Former PC Apr-04

Northern Ireland Memorial Fund NIO Former CG - S.1311 Apr-13

Child Maintenance and Enforcement Commission DWP Former CG - S.1311 Aug-12

Dissolved Local Government bodies Deleted Various

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 2013 and will be reclassified as a Former Public Corporation from that date.

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.

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. Homes for Islington will be reclassified as a Former Public Corporation from this date.

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 2012, and will be reclassified as a Former Public Corporation from that date.

London Organising Committee of the Olympic and Paralympics Games Limited (LOCOG)

The 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.

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 and it will be reclassified as a Former Public Corporation from this date.

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.

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. Sandwell Homes will be reclassified as a Former Public Corporation from 1 January 2013.

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 2013 and will be reclassified as a Former Public Corporation.

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.

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 and will be reclassified as a Former Public Corporation from this date.

Formerly 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.

The 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.

The 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 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.

Forest 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.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.

11 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.

Fire and Rescue Authorities (Scotland) (en bloc) Former LG - S.1313 Apr-13

Fire and Rescue Services (Scotland) (en bloc) Former LG - S.1313 Apr-13

Foreign Compensation Commission FCO Former CG - S.1311 Mar-13

Health Protection Agency DH Former CG - S.1311 Apr-13

Joint Fire and Rescue Boards (Scotland) (En bloc) Former LG - S.1313 Apr-13

London Olympic Bid Company / London 2012 Ltd DCMS Former CG - S.1311 Apr-10

London Thames Gateway Development Corporation DCLG Former CG - S.1311 Feb-13

Olympic Lottery Distributor DCMS Former CG - S.1311 Apr-13

Police Forces (Scotland) en bloc Former LG - S.1313 Apr-13

PPP Arbiter Former LG - S.1313 Oct-10

Primary Care Trusts DH Former CG - S.1311 Apr-13

Scottish Police Services Authority SG Former CG - S.1311 Apr-13

Strategic Health Authorities DH Former CG - S.1311 Apr-13

Disability Living Allowance Advisory Board DWP Former CG Feb-13

BNFL Enrichment Ltd DTI Former PC Dec-09

Clinical Standards Board for Scotland SG Former CG Jan-03

Hannah Research Institute SG Former CG Apr-06

Health Education Board for Scotland SG Former CG Apr-03 Renamed as the NHS Health Scotland Board on 1 April 2003 by the Health Education for Scotland Board Amendment Order 2003.

Health Technology Board for Scotland SG Former CG Jan-03

NIA: DHSSPS Former CG Apr-02

SG Former CG Apr-02

Fire and Rescue Authorities were created under the Fire (Scotland) Act 2005 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 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 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.

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 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 Development Corporation, already classified as a Local Government body.

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.

Until 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 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.

The 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 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 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.

BNFL 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.

The 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.

A 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.

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.

National Board for Nursing, Midwifery and Health Visiting for Northern Ireland

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.

National Board for Nursing, Midwifery and Health Visiting for 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.

Welsh National Board for Nursing, Midwifery and Health Visiting WAG Former CG Apr-02

Intervention Board DEFRA Deleted

Learning and Teaching Scotland SG Former CG Apr-11

Museum Libraries and Archives Council DCMS Former CG May-12

Police Authorities LA Former LG Nov-12

Public Guardian Board MoJ Former CG Sep-12

Resource: The Council for Museums, Archives and Libraries DCMS Former CG Apr-04 The former name of the Museum Libraries and Archives Council, which has subsequently been abolished - see above.

DCMS Former LG Apr-10

Advisory Committee on Hazardous Substances DEFRA Former CG Jul-12

Appointments Commission DH Former CG Oct-12

Crown Court Rule Committee MoJ Former CG Sep-12

General Social Care Council DH Former CG Oct-12

Government Car and Despatch Agency DfT Former CG Oct-12

National Patient Safety Agency DH Former CG Oct-12

NHS Commissioning Board Special Health Authority DH Former CG Oct-12

Scottish River Purification Boards LA Former LG Oct-95

Thurrock Thames Gateway Development Corporation DCLG Former CG Oct-12

Advisory Committee on Advertising CO Former CG Jan-08

DfID Former CG Jan-01 Formerly an Advisory NDPB to the Department for International Development (DfID), it was disbanded in January 2001.

Alcohol Education and Research Council DH Former CG Jul-12

Development Awareness Working Group DfID Former CG Apr-01 Formerly an Advisory NDPB to the Department for International Development (DfID), it was disbanded in April 2001.

Foresight Steering Group DTI Former CG Apr-01

General Register Office for Scotland SG Former CG Apr-11

Indian Family Pension Funds Body of Commissioners DfID Former CG May-01 Formerly an Advisory NDPB to the Department for International Development (DfID), it was disbanded in May 2001.

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.

The 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.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.

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 2012 which have assumed these responsibilities.

The 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.

Yorkshire and Humberside Museums Council / Museums, Libraries and Archives Yorkshire

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.

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.

Established 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.

Scottish River Purification Boards were 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 Agency

Established 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.

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.

Advisory Committee on Overseas Economic and Social Research

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.

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.

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.

International Oil and Gas Business Advisory Board DTI Former CG Apr-02

Know How Fund Advisory Board DfID Former CG 1999 Formerly an Advisory NDPB to the Department for International Development (DfID), there is no evidence that the body existed beyond 1999.

National Archives of Scotland SG Former CG Apr-11

Office of the Health Professions Adjudicator DH Former CG Jul-12

Overseas Service Pensions Scheme Advisory Board DfID Former CG Feb-06 Formerly an Advisory NDPB to the Department for International Development (DfID), it was disbanded in February 2006.

Partnership for Church of England Schools Ltd Former CG Dec-06 Incorporated in September 2002, Partnership for Church of England Schools Ltd was dissolved in December 2006.

Scottish Local Authority Slaughterhouses LA Deleted

Partnerships for Schools DfE Former CG Jun-12

BIS Former CG Jul-12

Welsh Language Board WAG Former CG Apr-12

Animal Welfare Advisory Committee MoD Former CG Jul-10

Children's Workforce Development Council DfE Former CG Jun-12

Diplomatic Service Appeals Board FCO Former CG Mar-11

Independent Advisory Group on Teenage Pregnancy DfE Former CG Dec-10

Inland Waterways Advisory Council Defra Former CG Jul-12

Local Better Regulation Office BIS Former CG Apr-12

Security Commission CO Former CG Oct-10

Spongiform Encephalopathy Advisory Committee Defra Former CG Mar-11

Assets Recovery Agency HO Former CG Apr-08

Basic Skills Agency DfE Former CG May-09

Central Office of Information CO Former PC Mar-12

Countryside Agency Defra Former CG Oct-06

Dissolved Local Government Bodies Deleted Various

Formerly 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 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.

The 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.

The 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 Forward

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.

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.

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 Improvement Board.

The 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 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.

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 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.

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.

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.

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.

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.

BIS Former CG Apr-12

Weatherxchange Limited Former PC Nov-09

124 Facilities Ltd DCMS Former PC Dec-02

NICS Former CG Apr-09

NICS Former CG Jun-05 The body has been dormant since 2005 as in Northern Ireland justices of the peace have been replaced by lay magistrates.

Agricultural Research Institute of Northern Ireland NIA:DARD Former CG Mar-06

Channel Four International Ltd DCMS Former PC Nov-07

Channel Four Learning Ltd DCMS Former PC Jun-00

Channel Four Racing Ltd DCMS Deleted A subsidiary of Channel Four Television Corporation, this company has never traded and is therefore deleted from the PSCG

Channel Four Television Company Ltd DCMS Former PC Dec-92

Digital 3 DCMS Deleted

Digital 4 DCMS Deleted

Film on Four Ltd DCMS Deleted A subsidiary of Channel Four Television Corporation, this company has never traded and is therefore deleted from the PSCG

NICS Former CG Mar-06

The Museum of Science and Industry in Manchester DCMS Former CG Jan-12

Public Services Productivity Panel Unit HMT Former CG May-02

Regional Cultural Consortia DCMS Former CG 2009-10

Sport on Four Ltd DCMS Deleted A subsidiary of Channel Four Television Corporation, this company has never traded and is therefore deleted from the PSCG

Standards Board for England DCLG Former CG Apr-12

Tenant Services Authority DCLG Former CG Apr-12

Dundee Aerodrome LA Former LG Dec-07

General Teaching Council for England DE Former CG Apr-12

London Development Agency GLA Former LG Mar-12

Qualifications and Curriculum Development Agency DE Former CG Apr-12

Meat Hygiene Advisory Committee FSA Former CG Sep-04

Meat Hygiene Service FSA Former CG Apr-10

National School of Government CO Former CG Mar-12 A former provider of training courses within government, sponsored by the Cabinet Office, the body closed on 31 March 2012.

Teacher Training Agency DE Former CG Sep-05

The 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 National 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 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.

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 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.

The Advisory Committee on Justices of the Peace (Northern Ireland)

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.

Channel 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.

These 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.

The Lord 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.

Since 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.

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.

The 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.

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.

Dundee 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. The other General Teaching Councils in Wales, Scotland and Northern Ireland all continue to exist

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.

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.

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.

Young Persons Learning Agency DE Former CG Apr-12

Commission for Patient and Public Involvement in Health DoH Former CG Jun-08

Community Health Councils DoH Former CG Dec-03

Environment and Heritage Service NIA:DoE Former CG Jul-08

Family Health Services Appeal Authority DoH Former CG Apr-05

Farm Animal Welfare Council Defra Former CG Mar-11

Health Development Agency DoH Former CG Apr-05

London and Continental Railways Subsidiaries DfT Former PC Various

National Biological Standards Board DoH Former CG Apr-09

National Clinical Assessment Authority DoH Former CG Apr-05

National Health Service Information Authority DoH Former CG Apr-05

National Radiological Protection Board DoH Former CG Apr-05

Northern Ireland Child Support Agency NIA: DSD Former CG Apr-08

Northern Ireland Public Sector Enterprises Ltd NIA: DETI Former PC Dec-09 Northern Ireland Public Sector Enterprises Ltd changed its name to Northern Ireland Cooperation Overseas (NI-CO) Ltd on 8 December 2009.

NIA Former CG Apr-07

Public Health Laboratory Service Board DoH Former CG Apr-05

Regional Health Authorities DoH Former CG Apr-96

The National Institute for Clinical Excellence DoH Former CG Apr-05

School Support Staff Negotiating Body DoE Former CG Feb-12

Advisory Committee on Historic Wreck Sites DCMS Former CG Mar-11

Ancient Monuments Board for Scotland SG Former CG Jun-03

Ancient Monuments Board for Wales Welsh Office Former CG Apr-06

CADW (Welsh Historic Monuments) WAG Former CG Jun-05

Government Equalities Office GEO Former CG Apr-11

Historic Buildings Council for England Former CG 1984

Historic Buildings Council for Scotland Former CG Jun-03

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.

The 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.

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. 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 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.

The 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.

Following 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.

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.

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.

Office for the Regulation of Electricity and Gas (OFREG) (Northern Ireland)

Formerly 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.

The 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.

Regional 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 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.

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.

The 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 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.

Historic Buildings Council for Wales Former CG Apr-06

Magnox North Ltd Nuclear Decommissioning Authority (NDA) Former CG Jan-11

Magnox South Ltd Nuclear Decommissioning Authority (NDA) Former CG Jan-11

Metropolitan Police Authority GLA Former LG Jan-12

Metropolitan Police Committee HO Former CG Jan-00

Northern Ireland Courts Service NIA:DoJ Former CG Apr-10 The Northern Ireland Courts Service was renamed as the Northern Ireland Courts and Tribunals Service in April 2010.

Planning Service (Northern Ireland) NIA: DoE Former CG Apr-11

The Nursery Channel Ltd S4C Masnachol Cyf Former PC Mar-08 A former subsidiary of S4C (Sianel Pedwar Cymru - the Welsh Fourth Channel Authority). The company was dissolved on 18 March 2008.

Woman's National Commission GEO Former CG Dec-10

Animal Health Defra Former CG Apr-11

Ashworth, Broadmoor and Rampton Hospital Authorities DH Former CG Apr-01

British Transport Police (sSRA) Strategic Rail Authority Former CG Oct-04

Buying Solutions CO Former CG Jul-11

Central Rail Users' Consultative Committee DfT Former CG Nov-00

Commission for Integrated Transport DfT Former CG Oct-10 The body advised Government on integrated transport policy. It was abolished in October 2010.

Commons Commissioners Defra Former CG Sep-10

Enterprise Ulster NIA Former CG Mar-07

Football Licensing Authority DCMS Former CG Nov-11

Horserace Totaliser Board DCMS Former PC Jul-11

Industrial Development Board for Northern Ireland NIA Former CG Apr-02

Industrial Research and Technology Unit (Advisory Board) NIA Former CG Apr-02

Inland Waterways Amenity Advisory Council Defra Former CG Apr-07

International Rail Regulator DfT Former CG Nov-05

Juvenile Justice Board NIO Former CG Apr-03

Laganside Corporation NIA Former CG Jul-07

Land Registers of Northern Ireland NIA: DFPNI Former CG Apr-08

Local Enterprise Development Unit NIA Former CG Apr-02

Northern Ireland Authority for Energy Regulation NIA Former CG Apr-07

Northern Ireland Consumer Committee for Electricity NIA: OREG Former CG Apr-03

NIA: Former CG Apr-04

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 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.

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.

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.

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 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.

Originally 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.

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.

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.

British 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.Buying 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.

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.

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.

The 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.

The 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 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.

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.

The 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.

Northern Ireland Council for Postgraduate Medical and Dental Education

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.

Northern Ireland Regional Medical Physics Agency NIA: DHSSPS Former CG Apr-09

Northern Ireland Water Council NIA:DRD Former CG Apr-07

OGC buying.solutions CO Former PC Apr-09

Railsale Ltd DfT Former CG Jul-03 Formerly a Department for Transport owned company involved in the sale of passenger rolling stock. The company was dissolved in July 2003.

Rail Passengers' Committees DfT Former CG Jul-05

Rail Users' Consultative Committees DfT Former CG Nov-00

Rate Collection Agency NIA: DFPNI Former CG Apr-07

NIO Former CG 1998

Royal Commission on Environmental Pollution Defra Former CG Mar-11

Scottish Conveyancing and Executry Services Board SG Former CG Aug-03

Scottish Hospital Trust SG Former CG Apr-04

Sustainable Development Commission Defra Former CG Mar-11 The body closed in March 2011. Previously it advised the Government and Devolved Administrations on implementing sustainable development.

Veterinary Laboratories Association Defra Former CG Apr-11

The Appeals ServiceMOJ

Former CG Apr-06The Employment Tribunals Service

BIS

The Criminal Injuries Compensation Appeals PanelHO

The Benefits Agency

DWP Former CG Apr-02 Both of these bodies merged to form Jobcentre Plus in April 2002. Jobcentre Plus took on their roles and responsibilities.The Employment Service

The New Deal Task Force DWP Former CG Oct-01

Working Ventures UK DWP Former CG Aug-10

DfEE Former CG Apr-02

War Pensions Committees MoD Former CG Dec-09

Postal Services Commission (Postcom) BIS Former CG Oct-11

Lord Chancellors Department Former CG Jun-05

Office of the Commissioner for Public Appointments in Scotland SG Former CG Apr-11

Authorised Conveyancing Practitioners Board

Advisory Board on Family Law LCD Former CG Aug-03 Formerly an Advisory Non-Departmental Public Body (NDPB), it was abolished during 2003.

Former CG Apr-05

Advisory Council on Public Records Former CG Apr-04

Court Service, the Former CG Apr-05

Honorary Investment Advisory Committee Former CG 2000

Immigration Appellate Authorities MoJ Former CG Apr-05

Judicial Studies Board MoJ Former CG Apr-11

Public Guardianship Office DCA Former CG Oct-07

The 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).

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.

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.

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.

Rathgael 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 Board

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 conveyancing and executry services. The body was abolished under the Public Appointments and Public Bodies etc. (Scotland) Act 2003 in August 2003.A 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.

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.

These 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 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 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.

The Advisory Committee for Disabled People in Employment and Training

The 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.

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.

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 Scotland

Although 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.

Advisory Committee on Juvenile Court Lay Panel (Northern Ireland)

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.

Strategic Investment Board MoJ Former CG Jun-08

Former CG Oct-04 No longer exists, the Cabinet Office publication "Public Bodies 2005" records that it was abolished in October 2004.

Greater London Magistrates' Courts Authority Former LG Apr-05

Elected Regional Assemblies

The Advisory Panel on Standards for the Planning Inspectorate DCLG Former CG Jun-10 Formerly an Advisory NDPB that existed to advise Ministers in relation to the Planning Inspectorate. It was abolished in June 2010

Firebuy DCLG Former CG Apr-11

The Property Advisory Group ODPM Former CG Jul-03

The Rent Service DWP Former CG Apr-09

Advisory Committee on Sites of Special Scientific Interest SG Former CG Apr-11

Deer Commission for Scotland SG Former CG Apr-11

Scottish Commission for the Regulation of Care SG Former CG Apr-11

Scottish Industrial Development Advisory Board SG Former CG Apr-11 The body was dissolved by the Public Services Reform (Scotland) Act 2010.

Scottish Records Advisory Council SG Former CG Apr-11

Flexibus Ltd NIA Former PC Sep-08 A former subsidiary of the Northern Ireland Transport Holding Company. Flexibus Ltd ceased trading in September 2008.

Sureline Coaches Ltd NIA Former PC Jul-87

Northern Ireland Airports Ltd NIA Former PC 1994 The body was created in 1971 and ceased trading following the privatisation of Northern Irish airports in 1994

DfE Former CG Mar-11 BECTA 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) BIS Former CG Apr-11 In April 2011 the body merged into the Design Council and ceased to exist.

FCO Former CG Oct-10 The body advised on the purchase of wine for official government functions. It was abolished in October 2010.

Local government en bloc entries Deleted Sep-11

Luton International Airport Ltd Luton Borough Council Former PC Aug-98

Remploy Ltd subsidiaries Remploy Former PC Apr-00

Special Services Group Deleted

UK Film Council DCMS Former CG Apr-11 The body was closed on 1st April 2011 with its responsibilities transferring to the British Film Institute (BFI) and Film London.

DH Former CG Dec-06 The United Kingdom Xenotransplantation Interim Regulatory Authority was closed by the Department of Health in December 2006.

Welsh Development Agency WG Former CG Apr-06 The Agency was closed in April 2006, when responsibilities were transferred to the Welsh Assembly.

Wolverhampton City Challenge Former LG Mar-98

Arts and Humanities Research Board BIS/BERR/DTI Former CG Apr-05

BIS abolished public bodies BIS/BERR/DTI Former CG Various

British Fuels (Ireland) Ltd BIS/BERR/DTI Former PC

British Fuels Distributors Ltd BIS/BERR/DTI Former PC Jan-02 Companies House records show that the body was dissolved in January 2002.

Central Laboratory Innovation and Knowledge Transfer Co.Ltd Former CG Jul-07 The name was changed in July 2007 to STFC Innovations Ltd.

Central Laboratory of the Research Councils BIS/BERR/DTI Former CG Apr-07 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 BIS/BERR/DTI

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.

Youth and Family Courts Lay Panel Advisory Committee (Northern Ireland)

Established 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 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.

Set 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 Group was abolished in 2003. It was established in 1978 and advised successive Departments on land, property and development issues. Formerly 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 became operational on 7 April 2008. From 1 April 2009 Rent Officer functions transferred to the Valuation Office Agency (VOA).

The 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. 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.

The body was dissolved by the Public Services Reform (Scotland) Act 2010. Its properties, rights, liabilities and obligations were transferred to the Scottish Ministers.

A former subsidiary of the Northern Ireland Transport Holding Company. Sureline Coaches Ltd was absorbed into the operations of Ulsterbus Ltd in July 1987.

British Educational Communications and Technology Agency (BECTA)

Government Hospitality Fund Advisory Committee for the Purchase of Wine

A 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.

13 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.

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.

United Kingdom Xenotransplantation Interim Regulatory Authority (UKXIRA)

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.The 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.

A 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.

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.

Gas and Electricity Consumers Council (Energy watch) BIS/BERR/DTI Former CG Apr-08

Consumer Council for Postal Services (Postwatch)FE Improvement Ltd BIS/BERR/DTI Former CG Jun-08 Companies House records show that the body's name changed in June 2008 to the Learning & Skills Improvement Service.

Great North Eastern Railways (GNER) Ltd DfT Former PC Dec-07

Great Yarmouth Transport Limited Former PC May-02 A former municipal bus company, Companies House records show that Great Yarmouth Transport Ltd was dissolved in May 2002.

National Crime Squad HO Former CG Apr-06 Both bodies were abolished under the Serious Organised Crime and Police Act 2005.

National Criminal Intelligence Service

National Consumer Council BIS/BERR/DTI Former CG Apr-08

Northern Ireland Postal Services Committee BIS/BERR/DTI Former CG Apr-08 The Northern Ireland Postal Services Committee merged into Consumer Focus in April 2008.

Regional Aggregation Bodies BIS/BERR/DTI Former CG Jun-06 - Aug-10

Renewable Energy Advisory Committee BIS/BERR/DTI Former CG 2001 The Committee was closed in 2001.

Science and Technology Facilities Council

Other classifications

Body Sponsoring Body Classification Classification applies from Information

State Government Subsector (S.1312) N/A N/A

Classification of Transactions and FlowsAs 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.Transaction Classification Classification applies from Information

Apprenticeship Levy D.29 Central Government (S.1311) 6-Apr-17

Immigration Skills Charge D.29 Central Government (S.1311) 6-Apr-17

Other subsidies on production (D.39) 1-Apr-01

1-Apr-03

1-Jan-07

1-Jan-07

1-Jan-07

1-Apr-13

1-Apr-13

1-Apr-13

1-Apr-13

1-Apr-14

1-Sep-14

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.

GNER 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.

The National Consumer Council and its Scottish and Welsh Committees ceased to exist on 1 April 2008 when they merged with energywatch and Postwatch to form Consumer Focus.

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.

Rutherford Appleton Laboratory; Daresbury Laboratory; The Isaac Newton Group; Joint Astronomy Centre; and UK Astronomy Technology Centre

These 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.

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The 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.

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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.

On 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.

Corporation Tax Relief Schemes: Land Remediation Relief The 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).

Corporation Tax Relief Schemes: Vaccine Research Relief

Corporation Tax Relief Schemes: Research and Development Relief for Small or Medium sized Enterprise Scheme

Corporation Tax Relief Schemes: Research and Development Relief for Large Company Scheme

Corporation Tax Relief Schemes: Research and Development Relief for Above-the-line profit makers

Corporation Tax Relief Schemes: Creative industries tax relief - Film Tax ReliefCorporation Tax Relief Schemes: Creative industries tax relief - High end Television tax reliefCorporation Tax Relief Schemes: Creative industries tax relief - Children's Television tax reliefCorporation Tax Relief Schemes: Creative industries tax relief - Animation tax reliefCorporation Tax Relief Schemes: Creative industries tax relief - Video Games tax reliefCorporation Tax Relief Schemes: Creative industries tax relief - theatre tax relief

Other subsidies on production (D.39)

1-Apr-16

19-Sep-16

Interest (D..41)

Interest (D.41)

Statistical treatment of the Bank of England's Term Funding Scheme in the UK national accounts and public sector financesRevenue Scotland: Land and Building Transaction Tax Taxes on Products, except VAT and Import Taxes (D.214) 1-Apr-15

Revenue Scotland: Scottish Landfill Tax Taxes on Products, except VAT and Import Taxes (D.214) 1-Apr-15

The Nursing and Midwifery Council membership fees Payments for non-market output (P.131) 1-Jan-02

Diverted Profits Tax Taxes on income (D.51) 1-Apr-15

NHS Prescriptions Social transfers in kind - market production purchased by general government and NPISHs(D.632) 1-Jan-97

Social transfers in kind - market production purchased by general government and NPISHs(D.632) 1-Jan-97Social transfers in kind - market production purchased by general government and NPISHs(D.632) 1-Nov-06

Social transfers in kind - market production purchased by general government and NPISHs(D.632) 1-Jan-97

Social transfers in kind - market production purchased by general government and NPISHs(D.632) 1-Jan-97

Social transfers in kind - market production purchased by general government and NPISHs(D.632) 1-Jan-04

Social transfers in kind - market production purchased by general government and NPISHs(D.632) 1-Jan-06

Social transfers in kind - market production purchased by general government and NPISHs(D.632) 1-Aug-08

Social transfers in kind - market production purchased by general government and NPISHs(D.632) 1-Jan-97

Social transfers in kind - market production purchased by general government and NPISHs(D.632) 1-Jan-97

Winter Fuel Payment Social security benefits in cash (D.621) 1-Jan-99

Apprenticeships Other subsidies on production (D.39) 1-Jan-10

Electricity Settlements Company (ESC) Tax on Production (D.29)

Low Carbon Contracts Company (LCCC) Tax on Production (D.29)

The 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).

Corporation Tax Relief Schemes: Creative industries tax relief - orchestra tax reliefBank of England Term Funding Scheme: creation of central bank reserves

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 sector

ONS 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:

Bank of England Term Funding Scheme: payments by Bank of England on liability relating to the creation of central bank reserves

Bank of England Term Funding Scheme: loan from Term Funding Scheme to participating bank and/or building society

Cash 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 participant

Bank of England Term Funding Scheme: all loan fees and interest payments from the TFS participants

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.

The 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)

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'.

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 production' (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.

Provision of disability equipment by market producers to households, paid for by government or NPISHsGoods 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 producers

Local Authority/NHS funding for places in third-party care homes (which are market producers) for the elderly, mentally disabled, and learning disabled

Health services provided by General Practitioners, funded by the NHSOpticians 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).

Dental 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).

Day Care Centres (where paid for by government or NPISHs and provided by third-party market producers)Medical treatments provided by private hospitals on behalf of NHS.

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.

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)'.

The 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.

Tax on Products, except VAT and Import Duties (D.214)

Current Transfer within General Government (D.73)

Other Taxes on Production (D.29) - as negative

Current Transfer within General Government (D.73)

Other Miscellaneous Current Transfers (D.759)

Other Capital Transfer (D.99)

Social Transfer in Kind – General Government and NPISHs Non-Market Production (D.631)

Social Transfer in Kind – General Government and NPISHs Non-Market Production (D.631)

Current Transfers within General Government (D.73)

Other Current Taxes (D.59) - as negative

Other Capital Transfer (D.99)

Current International Cooperation (D.74)

Investment Grant (D.92)

Investment Grant (D.92)

Other Capital Transfer (D.99)

Investment Grant (D.92)

Other Capital Transfers (D.99)

Current Transfers within General Government (D.73)

Investment Grant (D.92)

Investment Grant (D.92)

Other Capital Transfers (D.99)

Other Capital Transfer (D.99)

Other Capital Transfers (D.99)

Intermediate Consumption (P.2)

Provisions for calls under standardised guarantees (AF.66 and F.66)

Non-life insurance premiums (D.71)

Non-life insurance claims (D.72)

Provision for calls under standardised guarantees (AF.66 and F.66)

Non-life direct insurance premiums (D.71)

Non-life direct insurance claims (D.72)

Sukuk issuance F.3 Debt Security Jun-14

Periodic payments to sukuk certificate holders D.41 Interest - a type of D.4 Property Income (for statistical recording only) Jun-14

Subscriptions to Multi-Lateral Development Banks (MLDBs) Various - See belowThe payments to MLDBs listed below have been reviewed and classified as follows:

F.519 Other Equity 1964 This 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 payable 1972

F.519 Other Equity 1966 This 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 Asian Development Fund D.99p Other Capital Transfers payable 1973

Community Infrastructure Levy: Central Government to Households

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)”.

Flood Support Scheme: Business Rate Relief: Central Government to Local Government

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.Flood Support Scheme: Business Rate Relief: Local

Government to Businesses

Flood Support Scheme: Business Support Scheme: Central Government to Local GovernmentFlood Support Scheme: Business Support Scheme: Local Government to Businesses

Flood Support Scheme: Churches Damaged by Floods: Central Government to The Churches Conservation TrustFlood Support Scheme: Citizens Advice Bureau: Central Government to HouseholdsFlood Support Scheme: Communities Foundation: Central Government to Households

Flood Support Scheme: Council Tax Relief: Central Government to Local GovernmentFlood Support Scheme: Council Tax Relief: Local Government to HouseholdsFlood Support Scheme: Enhanced Bellwin Scheme: Central Government to Local AuthoritiesFlood Support Scheme: European Fisheries Fund to Marine Management Organisation Flood Support Scheme: Marine Management Organisation to FishermenFlood Support Scheme: Farming and Forestry Improvement: Central Government to Farm Businesses

Flood Support Scheme: Farming Recovery Fund: Central Government to Farm BusinessesFlood Support Scheme: Flood Defence Grant in Aid: Environment Agency to Risk Management Authorities

Flood Support Scheme: Highways Maintenance: Central Government to Highways Agency (Central Government)

Flood Support Scheme: Lighthouse Dues: Central Government to Department for Transport (Central Government)

Flood Support Scheme: Repair and Renewal Grant: Central Government to Local GovernmentFlood Support Scheme: Repair and Renewal Grant: Local Government to Households and Businesses

Flood Support Scheme: Severe Weather Recovery Scheme: Central Government to Local Government

Flood Support Scheme: Small Ports Fund: Central Government to recipient small ports

Flood Support Scheme: Sports Relief Fund: Sports England to English Sports ClubsFlood Support Scheme: Support for the Tourism Industry: Central Government to Business Consultants

Help to buy mortgage guarantees: Government liabilities incurred through the Help to Buy Mortgage Guarantee scheme.

Help 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.

Help to buy mortgage guarantees: The payment made by government if a guarantee is called.

The UK Export Credit Guarantee Department (ECGD): ECGD liabilities incurred through the provision of export credit guarantees.

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.

The UK Export Credit Guarantee Department (ECGD): The payments made by Government when/if a guarantee is called.

Sukuk 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.

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.

The 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

Payments to African Development Bank (AfDB) (not including the African Development Fund),

The 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.

Payments to Asian Development Bank (not including the Asian Development Fund)

The 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.

F.519 Other Equity / D.99p Other Capital Transfers payable 1969

F.519 Other Equity 1991 This 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 European Investment Bank (EIB) F.519 Other Equity 1958 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.

D.99p Other Capital Transfers payable 1959

F.519 Other Equity 1959 This MLDB mainly provides non-concessionary loans at market rates to credit worthy countries; payments will continue to be treated as F.519 'other equity'.

F.519 Other Equity 1944 This 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 International Development Association (IDA) D.99p Other Capital Transfers payable 1960

D.99p Other Capital Transfers payable 1977 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'.

Universal Credit Oct-13

F.4 Loans Various

Spectrum licenses (3G and 4G) D.45 Rents 2000/ Feb-13

Transfer of shares in Royal Mail Plc. to eligible employees D.9 Capital Transfer Oct-13

Carrier bag charges (Ireland) D.21 Tax on Products Apr-13

Groceries Code Adjudicator levies D.29 Other Taxes on Production Jun-13

Business Rates Supplements D.29 / D.59 Sep-13

D.29 2008 - ongoing

Bank of England Funding for Lending Securities Lending

Bank of England Funding for Lending - Fee's D.41 Interest

Income from the sale of 4G Mobile Phone Licenses K.2 Sale of a non-financial, non-produced asset Feb-13

Carbon Reduction Commitments Energy Efficiency Scheme D.29 Tax on Production Jun-12 and ongoing

D.41 Dividend, F.5 Withdrawal of Equity and D.99 Capital Transfers Jan-13 onwards

NRAM Customer Compensation Payments D.75 (and matching F.4 in some cases) As they occur

Payments to Caribbean Development Bank (CDB) (ordinary operations / special operations)

The 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.

Payments to European Bank for Reconstruction and Development (EBRD)

Payments 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.

Payments to Inter-American Development Bank (IDB) (other than FSO)

Payments to International Bank for Reconstruction and Development (IBRD)

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.

Payments to International Fund for Agricultural Development (IFAD)

D.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)

Universal 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.

Transport for London inter-group transfers (other than grants and subsidies)

Transport 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 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.

In 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.

On 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.

The 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.

The 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.

Receipts from the European Union- Emissions Trading Scheme (EU-ETS)

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.

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.

Both 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.

In 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.

The 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.

Changes to cash management arrangements between the Bank of England Asset Purchase Facility and HM Treasury

In 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 Asset 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.

Feed in Tariffs Generation Tariff D.214 Tax on Products and D.31 Subsidy on Products (Imputed) Apr-10

High Income Child Benefit Charge D.51 Jan-13

Scottish Statutory Red Meat Levy D.21 Tax on Products

Welsh Meat Levies D.21 Tax on Products

D.29 Taxes on Production Dec-03

ATOL Protection Contributions D.21 Tax on Products Apr-08

Payments under Police Service Agreements D.29

Light Dues D.29 Tax on Production 1946

Reclassifications of Transactions and FlowsTransaction From To Classification applies from Information

1-Apr-13

Financial Services Authority (FSA) levies 1-Oct-01

Other DecisionsDecision Sponsoring Body Classification applies Information

Scottish Integration Joint Boards Scottish Government 1-Apr-16

Dumfries & Galloway Royal Infirmary Scottish Government 11-Mar-15

Edinburgh Royal Hospital for Sick Children (RHSC) Scottish Government 13-Feb-15

Under 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

Introduced 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.

Both 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.

Fees payable to Ofcom to fund the Contract Rights Renewal Adjudicator and the Office of The Adjudicator - Broadcast Transmission Services

The 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.

Air 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.

Under 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.

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.

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Financial Conduct Authority (FCA) and Prudential Regulation Authority (PRA) levies

Taxes on production (D.29) routed via government, matched by Miscellaneous Current Transfers (D.75)

Payments for non-market output (P.131)

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.

Taxes on production (D.29) routed via government, matched by Miscellaneous Current Transfers (D.75)

Payments for non-market output (P.131)

The 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.

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Integration 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.

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.

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.

Scottish National Blood Transfusion Service (SNBTS) Scottish Government 8-Oct-15

Scottish Government 1-Apr-16

Ayr Academy hub DBFM project Scottish Government 1-Aug-16

Social Security Funds (SSF) subsector (S.1314) In all periods

Notes on Implementation of DecisionsAbbreviationsdo 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 World

The 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.

Lothian Bundle hub DBFM (Design, Build, Finance and Maintain) project

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 private 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.

The 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.

Economic Statistics Classification DecisionsDate of Issue: 3/29/2018Contact: David Beckett, Head of Economic Statistics Classifications

Address:

Phone: 01633 456980Email:

Bodies Newly Classified to the Public SectorNoneOther Classification DecisionsBody Sponsoring body Classification Classification applies from InformationCentre for Agriculture and Biosciences International DFID 21-Mar-18

ReclassificationsNoneAmendmentsBody Sponsoring body Classification Classification applies from Information

NNBG concessionaire involved in Hinkley Point C Project 29-Sep-16

Youth Justice Board for England and Wales Ministry of Justice Central Government (S.1311)

Disbanded / Deleted EntitiesBody Sponsoring body Classification Classification applies from Information

Water Regulations Advisory Committee DEFRA Former Central Government (S.1311) 31-Mar-03

Zoos Forum DEFRA Former Central Government (S.1311) 28-Feb-11

Government-Industry Forum on non-food uses of crops DEFRA Former Central Government (S.1311) 1-Nov-04

Pesticide Residues Committee DEFRA Former Central Government (S.1311) 31-Dec-10

United Kingdom Register of Organic Food Standards DEFRA Former Central Government (S.1311) 1-Nov-03

Classification of Transactions and FlowsAs 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.

Public Sector Division, Office for National Statistics, Room 1.264, Government Buildings, Cardiff Road, Newport,NP10 8XG

econstats.classifications@ons.gsi.gov.ukFor further information: economic statistics classifications pages

Non-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 science 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).

Foreign Controlled Non-Financial Corporation (S.11003)

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. Please note: a minor amendment to the text published in the September 2017 version of this entry, released at 09:30 on 3 October 2017 has been made. The text under the information section of this entry stated that NNBG was classified as a private non-financial corporation (S.11003) this has now been corrected to state that it is classified as a foreign controlled non-financial corporation (S.11003). This minor amendment does not affect or change the sector classification.

ONS has been advised by the Ministry of Justice that the sponsoring body for the Youth Justice Board for England and Wales has changed from the Home Office to the Ministry of Justice. The Public Sector Classifications Guide has been updated to reflect this change.

The Water 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 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.

Government-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.

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.

The 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.

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NoneReclassifications of Transactions and FlowsNoneOther DecisionsNoneNotes on Implementation of DecisionsAbbreviationsdo 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 World

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ESA10 Category

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There are two options for using the search function:

Option 1:1. Double click on the yellow shaded cell next to ‘Enter Search Term’. This will bring up a small button at the bottom right of this cell.2. Click on this button to bring up a list of all public bodies that have been classified by the ONS.3. Scroll down this list to select the body you wish to view and then click on it.4. Below the selected body, its classification sub sector and ESA10 Category will appear.

Option 2:1. Double click on the yellow shaded cell and type in the particular body that you want to see the classification for.2. Press return and the body’s classification sub sector and ESA10 Category will appear.

Enter Search TermPlease double click when searching

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1. Double click on the yellow shaded cell next to ‘Enter Search Term’. This will bring up a small button at the bottom right of this cell.2. Click on this button to bring up a list of all public bodies that have been classified by the ONS.3. Scroll down this list to select the body you wish to view and then click on it.4. Below the selected body, its classification sub sector and ESA10 Category will appear.

1. Double click on the yellow shaded cell and type in the particular body that you want to see the classification for.2. Press return and the body’s classification sub sector and ESA10 Category will appear.

124 Facilities Ltd - (s C4)2010 Rotherham Ltd4 Ventures LtdA1 Housing Bassetlaw LtdAberdeen City CouncilAberdeen Harbour BoardAberdeen Western Peripheral Route (AWPR) Special purpose Vehicles (SPVs)Aberdeenshire CouncilAbertawe Bro Morgannwg University Health BoardABF The Soldiers CharityABN Amro Bank NVAcademies (En Bloc)Academy Trusts (En Bloc)Accountant General of the Senior CourtsAccountant General of the Supreme CourtAccounts Commission for ScotlandActisAdam and Company plcAdministration of Radioactive Substances Advisory CommitteeAdult Learning InspectorateAdur District CouncilAdvantage - West MidlandsAdventure Activities Licensing Authority/TQS LtdAdvisory Board on Fair Trading in TelecommunicationsAdvisory Board on Family LawAdvisory Board on Restricted PatientsAdvisory Board on Sustainable DevelopmentAdvisory Board on the Registration of Homeopathic ProductsAdvisory Committee for Disabled People in Employment and TrainingAdvisory Committee for the Joint Environmental Markets UnitAdvisory Committee for WalesAdvisory Committee of the Therapeutic Professions Allied to MedicineAdvisory Committee on AdvertisingAdvisory Committee on Animal FeedingstuffsAdvisory Committee on Arbitration Law Advisory Committee on Borderline SubstancesAdvisory Committee on Breast Cancer ScreeningAdvisory Committee on Business and the EnvironmentAdvisory Committee on Business AppointmentsAdvisory Committee on Cleaner Coal TechnologyAdvisory Committee on Conscientious ObjectorsAdvisory Committee on Consumer Products and the EnvironmentAdvisory Committee on Dangerous PathogensAdvisory Committee on Dental EstablishmentsAdvisory Committee on Design Quality in the NHSAdvisory Committee on Distinction AwardsAdvisory Committee on Genetic TestingAdvisory Committee on Hazardous SubstancesAdvisory Committee on Historic Wreck SitesAdvisory Committee on Juvenile Court Lay Panel (Northern Ireland)Advisory Committee on Legal Education and ConductAdvisory Committee on Lifelong Learning TargetsAdvisory Committee on National Health Service DrugsAdvisory Committee on Novel Foods and ProcessesAdvisory Committee on Overseas Economic and Social Research

Advisory Committee on PackagingAdvisory Committee on PesticidesAdvisory Committee on Plant and MachineryAdvisory Committee on Releases to the EnvironmentAdvisory Committee on Service CandidatesAdvisory Committee on Sites of Special Scientific InterestAdvisory Committee on Telecommunications for Disabled and Elderly People (DIEL)Advisory Committee on the Government Art CollectionAdvisory Committee on the Microbiological safety of FoodAdvisory Committee on Work-Life BalanceAdvisory Committees on General Commissioners of Income TaxAdvisory Committees on General Commissioners of Income Tax (Northern Ireland)Advisory Committees on Justices of the Peace (Northern Ireland)Advisory Committees on Justices of the Peace in England and WalesAdvisory Committees on Justices of the Peace in Lancashire, Greater Manchester and MerseysideAdvisory Conciliation and Arbitration ServiceAdvisory Council on LibrariesAdvisory Council on National Records and ArchivesAdvisory Council on Public RecordsAdvisory Council on the Misuse of DrugsAdvisory Group on HepatitisAdvisory Group on Military MedicineAdvisory Panel on Standards for the Planning InspectorateAEA TechnologyAerospace Committee Age Concern WiltshireAggregator Vehicle PLCAgricultural Development and Advisory ServiceAgricultural Dwelling House Advisory Committees (England) (ADHAC)Agricultural Dwelling House Advisory Committees (Wales) Agricultural Land Tribunal (Wales)Agricultural Land Tribunals (England)Agricultural Research Institute of Northern IrelandAgricultural Wages Board for England and WalesAgricultural Wages Board for Northern IrelandAgricultural Wages Committees for EnglandAgricultural Wages Committees for WalesAgriculture and Environment Biotechnology CommissionAgriculture and Horticulture Development BoardAgri-Food & Biosciences InstituteAir Safety Support International LtdAir Travel TrustAirborne Particles Expert GroupAire Valley Finance (No2) plcAire Valley Homes LeedsAire Valley Mortgages 2004-1 plcAire Valley Mortgages 2005-1 plcAire Valley Mortgages 2006-1 plcAire Valley Mortgages 2007-1 plcAire Valley Mortgages 2007-2 plcAire Valley Mortgages 2008-1 plcAire Valley Warehousing 3 LimitedAirport Advertising Ltd (s MA)Airport Driving Range Company LimitedAirport Management Consultants Ltd (s MA)

Airport Management Services Limited (s H&IE)Airport Petroleum Ltd (s MA)Airport Trading Ltd (s MA)Alcohol Education and Research CouncilAllerdale Borough CouncilAmber Valley Borough CouncilAmble Development Trust LtdAMC Bank LtdAmercare Ltd - (s BNFL)Amlwch PortAncient Monuments Board for ScotlandAncient Monuments Board for WalesAneurin Bevan University Health BoardAngel Train ContractsAnglian WaterAngus CouncilAnimal Diseases Research AssociationAnimal HealthAnimal Health and Veterinary Laboratories AssociationAnimal Planet (Latin Am) (50%) (sBBCW) (Associate)Animal Procedures CommitteeAnimal Welfare Advisory Committee (MOD)Annan HarbourAntrim and Newtownabbey Borough CouncilAnvil Trust Ltd, TheAppeal Body (DVTA)Appeals ServiceApple and Pear Research Council (APRC)Appointments CommissionArbroath HarbourArchitects Registration Board Architectural Heritage FundArchitecture and Design ScotlandArds and North Down Borough CouncilAreas of Outstanding Natural Beauty (AONB) Conservation Boards (En Bloc)Argyll and Bute CouncilArgyll Ferries LtdArmagh City, Banbridge and Craigavon Borough CouncilArmagh Observatory and PlanetariumArmed Forces Pay Review BodyArmed Forces Personnel Administration AgencyArms Length Management Organisations (ALMOs)Army Base Repair Organisation (ABRO)Army Base Storage and Distribution AgencyArmy Personnel CentreArmy Technical Support AgencyArmy Training and Recruiting AgencyArts and Humanities Research BoardArts and Humanities Research Council, TheArts Council for Wales National LotteryArts Council of EnglandArts Council of Northern IrelandArts Council of WalesArun District CouncilAscension Island Personnel Ltd (50%) (sWS) (Associate)

Ascham Homes LtdAshfield District CouncilAshfield Homes LtdAshford Borough CouncilAshworth Hospital AuthorityAsset Protection AgencyAssets Recovery AgencyAssociation of London GovernmentAssociation of Port Health AuthoritiesAssociation of Town Centre ManagementAttorney General's OfficeAuchmithie HarbourAudit Commission Audit Commission Pension Scheme (The)Audit ScotlandAveron Leisure Management LimitedAviation CommitteeAvoch HarbourAWE [Atomic Weapons Establishment] Management LtdAWE [Atomic Weapons Establishment] PlcAycliffe - (s NTC)Aylesbury Vale District CouncilAylesham and District Community Workshop TrustBabergh District CouncilBaileyfield Switch and Crossing WorksBainsdown Ltd (s MA)Bank of EnglandBank of Scotland plcBanking Department Barbican Centre Barnet Homes LtdBarnsley Metropolitan Borough CouncilBarnstaple PortBarrow-in-Furness Borough CouncilBasic Skills AgencyBasildon - (s NTC)Basildon Borough CouncilBasingstoke and Deane Borough CouncilBasingstoke Dial-a-RideBassetlaw District CouncilBath and North East Somerset CouncilBBC Commercial Holdings LimitedBBC do Brazil Limitada (Brazil) (sWS)BBC East Asia Relay Company Ltd [Hong Kong] (s WS)BBC Haymarket Exhibitions Ltd (50%) (sBBCW) (Associate)BBC Magazines Inc. [USA] (s BBCW) BBC Pension SchemeBBC Polska SP Zoo [Poland] (s WS)BBC Radiocom (Bulgaria) OLLC [Bulgaria] (s WS)BBC Radiocom (Hungary) Ltd [Hungary] (s WS)BBC Radiocom (Praha) Sro [Czech Republic] (s WS)BBC Radiocom (Romania) SRL [Romania] (s WS)BBC Radiocom (Slovakia) Ltd [Slovakia] (s WS)BBC Radiocom Deutschland GmbH (Germany) (sWS)BBC World Service (WS)

BBC World Service Television Ltd (s BBCW)BBC World Service Training Trust (s WS)BBC Worldwide (France) SARL [France] (s BBCW)BBC Worldwide (Germany) GMBH [Germany] (s BBCW)BBC Worldwide (Investments) Ltd (s BBCW)BBC Worldwide Americas Inc.[USA] (s BBCW)BBC Worldwide Channel Investment Ltd (s BBCW)BBC Worldwide Ltd (BBCW)- (s HS)BBC Worldwide Music Ltd (s BBCW)BCE Corporate Functions LtdBeacon Waste LtdBeaumaris PortBedford Borough CouncilBedfordshire, Cambridgeshire, Hertfordshire and Northamptonshire Community Rehabilitation Company (CRC)Beeches Road Community Enterprise LtdBeef Assurance Scheme Membership PanelBelfast AirportBelfast City CouncilBelfast Education and Library BoardBelfast Harbour CommissionersBelfast Health and Social Care TrustBelgrade TheatreBenefits AgencyBerkshire Young Musicians TrustBerneslai Homes LtdBetsi Cadwaladr University Health BoardBetter Regulation Task ForceBideford PortBIG Lottery FundBig Society CapitalBig Society FoundationBig Society TrustBiggin Hill AerodromeBIL Solutions Ltd - (s BNG / BNFL)Bio Products Laboratory LtdBiotechnology and Biological Sciences Research Council (The)Birmingham AirportBirmingham BRISBirmingham City CouncilBirmingham Heartlands UDCBIS (Postal Services Act 2011) B Company LimitedBIS (Postal Services Act 2011) Company LimitedBlaby District CouncilBlack Country Development Corporation Black Horse LtdBlackburn Borough TransportBlackburn with Darwen Borough CouncilBlackpool Airport LtdBlackpool Challenge Partnership LtdBlackpool Coastal Housing LtdBlackpool CouncilBlackpool Fylde and Wyre Society for the Blind, TheBlackpool Grand Theatre (Arts and Entertainment) LtdBlackpool Grand Theatre Catering LtdBlackpool Grand Theatre Trust Ltd

Blackpool Operating Company LtdBlackpool Town Centre Forum LtdBlackpool Transport Services Ltd Blaenau Gwent County Borough CouncilBlyth Harbour CommissionersBlyth Valley Housing LtdBNFL (IP) Ltd (s. BNFL)BNFL Engineering Ltd - (s BNFL)BNFL Enrichment Ltd - (BNFL)BNFL Enterprise - (s BNG / BNFL)BNFL Interim Storage Ltd - (s BNFL)BNFL Properties Limited - (s BNG / BNFL)Boards of Visitors and Visiting Committees (Northern Ireland)Boards of Visitors to Penal EstablishmentsBognor Regis Ltd Bolsover District CouncilBolton at Home LtdBolton CouncilBooth & Fisher (Motor Services) Ltd - (s SYPTE)Bòrd na GàidhligBorough of BroxbourneBorough of PooleBoston Borough CouncilBoston PortBotanics Trading Company LtdBoundary Commission for Northern IrelandBoundary Commission for ScotlandBoundary Committee for EnglandBournemouth Airport Property Investments (Industrial) LtdBournemouth Airport Property Investments (Offices) LtdBournemouth Borough CouncilBournemouth International Airport Ltd (s MA)Bournemouth Transport LtdBPE Mechanical and Electrical Engineering ConsultancyBPEX LtdBPL Holdings Ltd (Formerly Plasma Resources UK Ltd)BR Property Board (s BRB)Bracknell - (s NTC)Bracknell Forest Borough CouncilBradford & Bingley Pension SchemeBradford & Bingley plcBradford Film LimitedBradford Metropolitan District CouncilBraintree District CouncilBRB (Residuary) Ltd.Breckland CouncilBrecon Beacons National Park AuthorityBrentwood Borough CouncilBridgend County Borough CouncilBridlington Pier and Harbour CommissionersBridport PortBrighton and Hove City CouncilBrighton Buses LtdBristol AirportBristol City Council

Bristol Development CorporationBristol PortBristol, Gloucestershire, Somerset & Wiltshire Community Rehabilitation Company (CRC)British Airports AuthorityBritish AirwaysBritish Antarctic SurveyBritish Association for Central & Eastern EuropeBritish Board of AgrementBritish Broadcasting Corporation - (BBC) British Business Bank PLCBritish Coal (Mines)British Coal CorporationBritish Coal Staff Superannuation SchemeBritish CouncilBritish Educational Communications and Technology Agency (BECTA)British Electricity AuthorityBritish EnergyBritish European AirwaysBritish Film CommissionBritish Film InstituteBritish Forces Post OfficeBritish FuelsBritish Fuels (Ireland) LtdBritish Fuels Distributors LtdBritish GasBritish Geological SurveyBritish Government Panel on Sustainable DevelopmentBritish Hallmarking CouncilBritish LibraryBritish MuseumBritish Museum Company LtdBritish National Oil CompanyBritish Nuclear Fuels plc (BNFL) British Nuclear Group Ltd. (s. BNFL)British Nuclear Group Project Services Ltd. (s. BNG / BNFL)British Nuclear Group Sellafield Ltd. (s. BNG / BNFL)British Nuclear Services Ltd. (s. BNG / BNFL)British Overseas Trade BoardBritish Pharmacopoeia CommissionBritish Potato CouncilBritish Railways Board - (BRB)British Screen Finance LimitedBritish ShipbuildersBritish Tourist AuthorityBritish Transport Police (sSRA)British Transport Police AuthorityBritish Waterways Board - (BWB)British Waterways Pension Trustees Ltd - (s BWB)British Wool Marketing BoardBrixham PortBroadcasters Audience Research Board Ltd (50%) (sBBCW) (Associate)Broadcasting Complaints CommissionBroadcasting Data services LtdBroadcasting Standards CommissionBroadland District Council

Broadmoor Special Hospital AuthorityBroads AuthorityBromsgrove District CouncilBrownies Taing (Lerwick)Broxtowe Borough CouncilBuckie PortBuckinghamshire County CouncilBude PortBuilding Regulations Advisory CommitteeBuilding Societies CommissionBuilding Standards Advisory CommitteeBurghead PortBurnley Borough CouncilBurnmouth HarbourBurry Port Bury Metropolitan Borough CouncilBusiness Advisory Committee on TelecommunicationsBusiness and Technology Education CouncilBuying Agency, TheBuying SolutionsCabinet OfficeCADCAM Applications Training and Support LimitedCadw (Welsh Historic Monuments)Caernarvon Harbour TrusteesCaerphilly County Borough CouncilCairngorms National Park AuthorityCalderdale Metropolitan Borough CouncilCaledonian MacBrayne (HR) UK LtdCaledonian MacBrayne LtdCaledonian Maritime Assets LtdCalMac Ferries LtdCambridge City CouncilCambridgeshire County CouncilCamden ITECCamden Mediation ServiceCampbeltown PortCanal & River TrustCannock Chase District CouncilCanterbury City CouncilCapital for Enterprise LimitedCardiff and Vale University Health BoardCardiff Bay Development CorporationCardiff City Transport Services LtdCardiff CouncilCardiff International Airport LtdCare Council for WalesCare Quality CommissionCareers ScotlandCareers Wales Association LtdCareers Wales Cardiff and Vale LtdCareers Wales Dewis Gyrfa LtdCareers Wales Mid Glamorgan and Powys LtdCareers Wales West - Gyrda Cymru Gorllewin LtdCarlisle (Crosby) AerodromeCarlisle City Council

Carmarthen PortCarmarthenshire County CouncilCarrick Housing LtdCart River Port (Paisley)Castle Point Borough CouncilCauseway Coast and Glens District CouncilCCTA- The Government Centre for Information SystemsCEEP UKCellardyke PortCentral Adjudication ServicesCentral Advisory Committee on Justices of the Peace (Scotland)Central Advisory Committee on Pensions and CompensationCentral Arbitration CommitteeCentral Bedfordshire CouncilCentral Council for Education and Training in Social Work (UK)Central Electricity Generating BoardCentral Fire Brigades Advisory CouncilCentral Laboratory of the Research CouncilsCentral Lancashire - (s NTC)Central Manchester Development CorporationCentral Office of Information Central Police Training and Development AuthorityCentral Rail Users Consultative Committee (CRUCC)Central Science LaboratoryCentral Scotland Fire BoardCentre for Ecology and HydrologyCentre for Environment Fisheries and Aquaculture Science Technology LtdCentre for Environment, Fisheries and Aquaculture Science (CEFAS)Centre for Management and Policy StudiesCentre House Productions Ltd (CHP) - (s BBC)Ceredigion County CouncilChamberlain of LondonChancellor of the Duchy of LancasterChannel Four International Ltd - (s C4)Channel Four Learning Ltd - (s C4)Channel Four Television Company Ltd - (s C4)Channel Four Television Corporation Ltd (C4)Channel Tunnel Rail Link LimitedCharities Advisory CommitteeCharity Commission for England and WalesCharity Commission of Northern IrelandCharnwood Borough CouncilCharnwood Neighbourhood Housing LtdChelmsford City CouncilCheltenham Borough CouncilCheltenham Borough Homes LtdChepstow PortChequers TrustCherwell District CouncilCheshire & Greater Manchester Community Rehabilitation Company (CRC)Cheshire East CouncilCheshire West and Chester CouncilChester City Transport LtdChesterfield Borough CouncilChevening Estate/Trust

Chichester District CouncilChichester Harbour Conservancy BoardChief Electoral Officer for Northern IrelandChief Executive of Skills FundingChild Care Law Review BodyChild Maintenance and Enforcement Commission (CMEC)Child Support AgencyChild Support Appeal TribunalsChildren and Family Court Advisory and Support Service (CAFCASS)Children’s Commissioner for WalesChildren's Panels Advisory Committee (reclassified from CG in 98q3)Children's Trust Boards (En Bloc)Children's Workforce Development CouncilChiltern District CouncilChorley CouncilChristchurch Borough CouncilChurches Conservation TrustCity Academies (En Bloc)City Airport Rail Enterprises (Holdings) LimitedCity Airport Rail Enterprises PlcCity and County of SwanseaCity Colleges for the Technology of the Arts (En Bloc)City of Dundee District Council LaunderetteCity of Edinburgh District Council MarketCity of Glasgow District Council MarketCity of Lincoln CouncilCity of London CorporationCity of London PoliceCity of York CouncilCity Technology Colleges (En Bloc)Citybus Ltd - (s NITHC)CityWest Homes LtdCivil Aviation Authority (CAA)Civil Aviation Authority International Ltd (CAA International Ltd)Civil Justice CouncilCivil Nuclear Police Authority (including Civil Nuclear Constabulary)Civil Procedure Rule CommitteeCivil Service Annuities Assurance Society, TheCivil Service Appeal BoardCivil Service Arbitration TribunalCivil Service CommissionCivil Service Occupational Health and Safety AgencyClackmannanshire CouncilCLIK (Central Laboratory Innovation and Knowledge Transfer Co.Ltd)Clinical Commissioning Groups (En Bloc)Clinical Engineering and Medical Physics Services Advisory Committee Clinical Imaging Services Advisory CommitteeClinical Standards Advisory GroupClinical Standards Board for Scotland (The)Clothing and Allied Products Industry Training BoardClothing and Industry Training Boards (NI)Clydebank Municipal Bank LtdCNC Building Control Consultancy Joint CommitteeCoal AuthorityCoal Developments (Queensland) Ltd - (s BCC)

Coal Industry Estates Ltd - (s BCC)Coal Industry Patents Ltd - (s BCC)CoastguardColchester Borough CouncilColchester Borough Homes LtdColchester Port Coleraine District Policing PartnershipColeraine Harbour CommissionersColl AerodromeCollege of ArmsCollege of PolicingColleges of Further Education (Scotland) (En Bloc)Collieston HarbourCombined Courts (En Bloc)Comhaire nan Eilean Siar CouncilCommission for Architecture and the Built EnvironmentCommission for Health ImprovementCommission for Integrated Transport Commission for Judicial Appointments (Scotland)Commission for Local AdministrationCommission for Local Administration in WalesCommission for New TownsCommission for Patient and Public Involvement in HealthCommission for Rural CommunitiesCommission for Social Care Inspection for England (CSCI)Commission for the New Economy LtdCommission for Victims and SurvivorsCommissioner for Ethical Standards in Public Life in ScotlandCommissioner for Protection against Unlawful Industrial ActionCommissioner for the Rights of Trade Union MembersCommissioner of the Metropolis (Metropolitan Police Force)Commissioners of Irish Lights, TheCommissioners of Taxes for the City of LondonCommittee for Monitoring Agreements On Tobacco Advertising SponsorshipCommittee of Investigation for Great BritainCommittee on Agricultural ValuationCommittee on Appeals Criteria and Miscarriages of JusticeCommittee on Carcinogenicity of Chemicals in Food, Consumer Products and the EnvironmentCommittee on Climate ChangeCommittee on Medical Aspects of Food and Nutrition PolicyCommittee on Medical Aspects of Radiation in the EnvironmentCommittee on Mutagenicity of Chemicals in Food, Consumer Products and the EnvironmentCommittee on Products and Processes for use in Public Water SupplyCommittee on Standards in Public LifeCommittee on the Medical Effects of Air Pollutants (DH)Committee on the Safety of MedicinesCommittee on Toxicity of Chemicals in food, Consumer Products and the EnvironmentCommittees for the Employment of Disabled PeopleCommon Services Agency of the Scottish Health Service (NHS National Services Scotland Board)Commons CommissionersCommonwealth Development CorporationCommonwealth Parliamentary Association (UK) BranchCommonwealth Scholarship Commission in the UKCommonwealth War Graves CommissionCommunications for Business

Communities ScotlandCommunity and Safety Services LimitedCommunity Councils (Scotland) (En Bloc)Community Councils (Wales) (En Bloc)Community Development FoundationCommunity FundCommunity Health Councils (En Bloc)Community Health Councils (Wales)Community Health Councils (Wales) BoardCommunity Learning ScotlandCommunity Safety GlasgowCommunity Schools (En Bloc)Companies HouseCompensation Agency (Northern Ireland) Competition and Markets AuthorityCompetition Appeal TribunalCompetition Commission Competition ServiceCompost Development Venture (CDV) LtdConservation Board for the Chilterns Area of Outstanding Natural BeautyConservation Board for the Cotswolds Area of Outstanding Natural BeautyConsignia (Customer Management) LimitedConsolidated FundConstruction Industry Advisory Council (Northern Ireland)Construction Industry Training Board (NI) Construction Industry Training Board, TheConstruction ServiceConsultative Board on Badgers and Bovine TuberculosisConsumer Communications for England (CCE)Consumer Council for Postal Services (Postwatch)Consumer Council for WaterConsumer Financial Education Body LtdConsumer FocusConsumer Panel Consumers’ Committee for Great Britain under the Agricultural Marketing Act 1958Contingencies FundContracts Rights Renewal AdjudicatorContributions AgencyConversion Loan Redemption AccountConwy County Borough CouncilCopeland Borough CouncilCopyright Tribunal, TheCorby - (s NTC)Corby Borough CouncilCornwall AirportCornwall CouncilCornwall Housing LtdCoronersCotswold District CouncilCouncil for Catholic Maintained SchoolsCouncil for Healthcare Regulatory ExcellenceCouncil for National Academic AwardsCouncil for Nature Conservation and the CountrysideCouncil for Professions Supplementary to Medicine, theCouncil for Science and Technology

Council for the Central Laboratory of the Research Councils (CCLRC)Council for the Regulation of Healthcare ProfessionalsCouncil of Reserve Forces and Cadet Associations / Reserve Forces and Cadet AssociationsCouncil of the Isles of ScillyCouncil on TribunalsCounter Fraud and Security Management ServiceCountryside AgencyCountryside Council for WalesCounty Councils (En Bloc)County Court Rule CommitteeCounty CourtsCounty Durham Development Co LtdCounty Schools (En Bloc)Court Funds Investment AccountCourt Service, TheCoutts & CoCovent Garden Market AuthorityCoventry (Basington) AerodromeCoventry City CouncilCowal Ferries LtdCraven District CouncilCrawley Borough CouncilCreative ScotlandCrime Concern, Marks and Spencer, Groundwork Partnership (t/a Youth Works) (The)Crime Prevention Agency BoardCriminal Cases Review CommissionCriminal Injuries Compensation Appeals Panel (CICAP)Criminal Injuries Compensation AuthorityCriminal Injuries Compensation BoardCriminal Justice Inspection Northern Ireland / the Chief Inspector of Criminal Justice in Northern IrelandCriminal Procedure Rule CommitteeCriminal Records BureauCrofting Commission (formerly Crofter's Commission)Cromarty FirthCromarty HarbourCross London Rail Links LtdCrossrail LimitedCrown Agents for Overseas Governments and Administrations Ltd (known as Crown Agents)Crown Agents Holding and Realisation BoardCrown Court Rule CommitteeCrown Courts (En Bloc)Crown EstateCrown Estate Paving CommissionCrown Estate Scotland (Interim Management)Crown Office, ScotlandCrown Prosecution ServiceCruden Bay HarbourCTRL (UK) LtdCTRL Section 1 Finance plcCulture North East (North East Cultural Consortium)Cumbernauld Development CorporationCumbria and Lancashire Community Rehabilitation Company (CRC)Cumbria County CouncilCumbria Waste DisposalCustomer Service Committees (OFWAT)

Cwm Taf Health BoardCwmbran - (s NTC)Dacorum CouncilDairy Produce Quota TribunalDairyCo LtdDale and Valley Homes LtdDarlington Borough CouncilDartford Borough CouncilDartmoor National Park AuthorityDartmoor Steering Group and Working PartyDarwin Advisory CommitteeDaventry District CouncilDavid MacBrayne HR (UK) LtdDavid MacBrayne LtdDebt Management AccountDeer Commission for ScotlandDefence Analytical Services AgencyDefence Animal CentreDefence Aviation Repair AgencyDefence Bills AgencyDefence Codification AgencyDefence Communications Services AgencyDefence Dental AgencyDefence EstatesDefence Estates OrganisationDefence Evaluation and Research AgencyDefence Geographical and Imaging Intelligence AgencyDefence Housing ExecutiveDefence Intelligence and Security AgencyDefence Medical Training OrganisationDefence Nuclear Safety Committee Defence Postal and Courier Services AgencyDefence Procurement AgencyDefence Science and Technology Laboratory (The) (DSTL)Defence Scientific Advisory CouncilDefence Secondary Care AgencyDefence Storage and Distribution AgencyDefence Support GroupDefence Transport and Movement ExecutiveDefence Vetting AgencyDefence, Clothing and Textiles AgencyDenbighshire County CouncilDenehurst Park (Rochdale) LtdDental Practice BoardDental Rates Study GroupDental Vocational Training AuthorityDepartment for Business, Energy and Industrial StrategyDepartment for Business, Enterprise & Regulatory Reform (BERR)Department for Business, Innovation and SkillsDepartment for Children, Schools and Families (DCSF)Department for Communities and Local GovernmentDepartment for Constitutional Affairs (DCA)Department for Culture, Media & SportDepartment for EducationDepartment for Employment and Learning

Department for Employment and SkillsDepartment for Environment, Food & Rural AffairsDepartment for Exiting the European UnionDepartment for Innovation, Universities & Skills (DIUS)Department for International DevelopmentDepartment for International TradeDepartment for TransportDepartment for Transport, Local Government and the Regions (DTLR)Department for Work and PensionsDepartment of Energy and Climate Change (DECC)Department of HealthDepartment of Trade and Industry (DTI)Derby City CouncilDerby Homes LtdDerbyshire County CouncilDerbyshire Dales District CouncilDerbyshire, Nottinghamshire, Leicestershire & Rutland Community Rehabilitation Company (CRC)Derry City and Strabane District CouncilDesign Council (incorporating CABE)Developing Initiatives for Support in the CommunityDevelopment Awareness Working Group Development Board for Rural WalesDevelopment Initiative for Slough HousingDevon County CouncilDevon Waste Management LimitedDiamond Light Source LimitedDiceform Ltd - (s Remploy Ltd)Diplomatic Service Appeal BoardDirect Labour Organisations (En Bloc)Direct Line GroupDirect Rail Services LtdDirect Service OrganisationsDirectly Operated RailwaysDisability Employment Advisory CommitteeDisability Living Allowance Advisory Board Disability Living Allowance Advisory Board for Northern IrelandDisability Rights CommissionDisability Rights Task ForceDisabled People’s Employment Corporation (UK) LtdDisabled Persons Transport Advisory Committee (DPTAC)Disclosure and Barring ServiceDisposal Services AgencyDistinction and Meritorious Service Awards CommitteeDistrict CouncilsDoA LtdDocklands Light Railway Ltd (s.TfL)Doctors’ and Dentists’ Review BodyDolerite Funding No.1 plcDolerite Funding No.2 plcDomestic Coal Consumers' CouncilDominican PlaygroupDonations and Bequests (to government)Doncaster Metropolitan Borough CouncilDorneywood TrustDornoch Aerodrome

Dorset County CouncilDorset, Devon & Cornwall Community Rehabilitation Company (CRC)Dounreay Site Restoration LimitedDover District CouncilDover Harbour BoardDrainage Council for Northern IrelandDriver & Vehicle Agency (Northern Ireland)Driver and Vehicle Licensing Agency (DVLA)Driving Standards AgencyDudley Metropolitan Borough CouncilDuke of York’s Military SchoolDumfries and Galloway CouncilDumfries and Galloway Regional Council HarbourDunbar HarbourDunbar PortDundee AerodromeDundee City CouncilDunstaffnage Marine LaboratoryDurham County CouncilDurham Tees Valley Community Rehabilitation Company (CRC)Ealing Homes LtdEast Ayrshire CouncilEast Cambridgeshire District CouncilEast Coast Main Line Company LtdEast Devon District CouncilEast Dorset District CouncilEast Dunbartonshire CouncilEast Dunbartonshire Municipal Bank LtdEast Durham Homes LtdEast Hampshire District CouncilEast Hertfordshire District CouncilEast Kent HousingEast Lancashire Light Railway TrustEast Lindsey District CouncilEast London Waste AuthorityEast Lothian CouncilEast Midlands Airport (s MA)East Midlands Airport Nottingham Derby Leicester LtdEast Midlands Airport Property Investments (Hotels) LtdEast Midlands Airport Property Investments (Industrial) LtdEast Midlands Airport Property Investments (Offices) LtdEast Midlands Cultural ConsortiumEast Midlands Development AgencyEast Midlands International AirportEast Midlands Region: Electricity Consumers CommitteeEast North East Homes LeedsEast Northamptonshire CouncilEast of England Development AgencyEast of England International LtdEast of Scotland Water AuthorityEast Renfrewshire CouncilEast Riding of Yorkshire CouncilEast Staffordshire Borough CouncilEast Sussex County CouncilEastbourne Borough Council

Eastbourne Buses LtdEastbourne Homes LtdEastern Health and Personal Social Services BoardEastern Region: Electricity Consumers’ CommitteeEastern Shires Purchasing OrganisationEastleigh Borough CouncilEblex LtdEconomic and Social Research Council, TheEconomic Research Institute of Northern IrelandEday AerodromeEden District CouncilEdinburgh City CouncilEdinburgh International Conference Centre LtdEdinburgh Tours LtdEducation Action ForaEducation Funding AgencyEducation Leeds LtdEducation ScotlandEducation Transfer Council (ETC)Eileen TrustElectoral CommissionElectricity CouncilElectricity Producers Insurance Co. LtdElectricity Settlements Company LtdElmbridge Borough CouncilEmployment ServiceEmployment Tribunals ServiceEnergy Advisory PanelEnergy Sales and Trading Ltd (s. BNFL)Enfield Homes LtdEngineering and Physical Sciences Research Council, TheEngineering Construction Industry Training BoardEngland Marketing Advisory BoardEnglish Institute for Sport, TheEnglish National Board for Nursing, Midwifery and Health VisitingEnglish NatureEnglish Partnerships (LP) LimitedEnglish Tourism CouncilEnniskillen AerodromeEnrichment Holdings LimitedEnrichment Investments LimitedEnterprise South DevonEnterprise UlsterEnvironment AgencyEnvironment and Heritage ServiceEpping Forest District CouncilEpsom and Ewell Borough CouncilEqual Opportunities Commission for Northern IrelandEquality 2025Equality and Human Rights CommissionEquality Commission for Northern IrelandErewash Borough CouncilEssex Community Rehabilitation Company (CRC)Essex County CouncilEthnic Minority Business Forum

Euro-Hub (Birmingham)European Channel Broadcasting Ltd (s BBCW)European Channel Management Ltd (s BBCW)Eurostar (UK) LtdExchange Equalisation AccountExeter and Devon Airport LtdExeter City CouncilExmoor National Park AuthorityExpert Advisory Group on AIDSExpert Group on Cryptosporidium in Water SuppliesExpert Group on Vitamins and MineralsExpert Panel on Air Quality StandardsExport Action Group for Building MaterialsExport Credits Guarantee Department Export Guarantees Advisory CouncilExtra Parliamentary PanelEyemouth HarbourF2 Chemicals Ltd - (s BNFL)F2 Chemicals Pension Trustee Co. Ltd (s BNFL Fl Ltd)Fair Employment Commission for Northern IrelandFair Employment TribunalFairfields Art Centre Trust Falkirk CouncilFalmouth Harbour CommissionersFamily Health Services Appeal AuthorityFamily Health Services Appeal Authority (Tribunal)Family Practitioner CommitteesFamily Procedure Rule CommitteeFareham Borough CouncilFarm Animal Welfare CouncilFCO ServicesFE Improvement LtdFellside Heat and Power Ltd (s. BNG / BNFL)Fenland District CouncilFermanagh and Omagh District CouncilFHS Appeals AuthorityFieldwealth Ltd - (s LDDC)Fife CouncilFife Regional Council HarbourFilmFour Ltd - (s C4)Finance Wales Investments (2) LtdFinance Wales Investments LtdFinance Wales PlcFinancial Conduct AuthorityFinancial Ombudsman ServiceFinancial Reporting Advisory BoardFinancial Reporting Council, TheFinancial Services and Markets Appeal TribunalFinancial Services AuthorityFinancial Services Compensation SchemeFinancial Services TribunalFire and Civil Defence Authorities (En Bloc)Fire and Rescue Authorities (En Bloc)Fire and Rescue Authorities (Scotland) (En Bloc)Fire and Rescue Services (England and Wales) (En Bloc)

Fire and Rescue Services (Scotland) (En Bloc)Fire Authority for Northern IrelandFire Service CollegeFirearms Consultative CommitteeFirebuyFiresmart Ltd - (s LDDC)First Choice Homes Oldham LtdFirst Rate Exchange Services Holdings LimitedFirst Rate Exchange Services LimitedFisheries Conservancy Board for Northern IrelandFisheries Research AgencyFisheries Research ServicesFlamborough (North Sea Landing) Harbour CommissionersFleet Air Arm MuseumFlexibus Ltd - (s NITHC)Flintshire County CouncilFluorochem Ltd - (s BNFL F2 Ltd)Folkestone Sports Centre Trust LtdFood Advisory CommitteeFood and Environment Research Agency (FERA)Food from BritainFood Standards AgencyFood Standards ScotlandFootball Licensing AuthorityFootball TaskforceForeign & Commonwealth Office Foreign Compensation CommissionForensic Science ServiceForensic Science Service Northern IrelandForesight Steering GroupForest Enterprise EnglandForest Enterprise ScotlandForest Enterprise WalesForest Heath District CouncilForest of Dean District CouncilForest ResearchForestry CommissionForth Estuary Transport AuthorityForth Road Bridge Joint BoardFoundation Schools (and Foundation Special Schools) (En Bloc)Foyle Fisheries CommissionFoyle, Carlingford and Irish Lights CommissionFraserburgh HarbourFree Schools (En Bloc)Fuel Cells Advisory PanelFunding Agency for Schools Furness Enterprise LtdFurther Education Corporations in England (En Bloc)Further Education Funding Council (FEFC)Further Education Funding Council for WalesFylde Borough CouncilGalleon Ltd (s BBCW)Gambling CommissionGaming Board for Great Britain Gangmasters Licensing Authority

Gardenstown HarbourGas and Electricity Consumers' Council (energywatch)Gateshead CouncilGateshead Housing CompanyGedling Borough CouncilGeffrye Museum Trust LtdGene Therapy Advisory CommitteeGeneral Commissioners of Income Tax (GCIT)General Consumer Council for Northern IrelandGeneral Lighthouse FundGeneral Register Office for Scotland (GROS)General Social Care CouncilGeneral Teaching Council for EnglandGeneral Teaching Council for Northern IrelandGeneral Teaching Council for ScotlandGeneral Teaching Council for WalesGenetics and Insurance CommitteeGlasgow 2014 LtdGlasgow City CouncilGlasgow Prestwick Airport LimitedGlenforsa AerodromeGlobe Enterprises LtdGloucester City CouncilGloucester/Cheltenham (Staverton) AerodromeGloucestershire Airport Ltd Gloucestershire County CouncilGosport Borough CouncilGovernment Actuary's DepartmentGovernment Annuities Investment FundGovernment Car and Despatch AgencyGovernment Communications HeadquartersGovernment Equalities OfficeGovernment Hospitality Fund Advisory Committee for the Purchase of WineGovernment Legal DepartmentGovernment Procurement ServiceGovernment Property LawyersGovernment Purchasing Agency (Northern Ireland)Government-Industry Forum on non-food uses of cropsGrampian Regional Council HarbourGranite Finance Funding 2 LimitedGranite Master Issuer plcGranite 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 plcGrant Maintained Schools (En Bloc)Gravesham Borough CouncilGreat North Eastern Railway (GNER) Ltd Great Yarmouth Borough Council

Great Yarmouth Transport LtdGreater London AuthorityGreater London Magistrates Court AuthorityGreater Manchester Combined AuthorityGreater Manchester Integrated Transport AuthorityGreater Manchester LieutenancyGreater Manchester Passenger Transport ExecutiveGreater Manchester Passenger Transport Executive - (s PTE)Greater Manchester Sites LtdGreater Manchester Waste Disposal AuthorityGreater Nottingham Rapid Transit LtdGreen Dragon AudioVisual Ltd - (s Remploy Ltd)Green Investment BankGreenwich HospitalGroceries Code Adjudicator Groundwork Trusts (En Bloc)Groundwork UKGuaranteed Export Finance Corporation PLC (GEFCo) Guaranteed Export Financing Corporation (GEFCo) *Guildford Borough CouncilGwent Careers Service PartnershipGwynedd County CouncilGyrfa Cymru Gogledd Orllewin CyfyngedigH&F Homes LtdHackney Homes LtdHalton Borough CouncilHalton Borough TransportHambleton District CouncilHampshire & Isle of Wight Community Rehabilitation Company (CRC)Hampshire County CouncilHannah Research Institute Harborough District CouncilHarlow - (s NTC)Harlow District CouncilHarrogate Borough CouncilHart District CouncilHartlepool Borough CouncilHarwich Haven AuthorityHastings Borough CouncilHatfield - (s NTC)Havant Borough CouncilHaverfordwest AerodromeHaverfordwest PortHealth Advisory ServiceHealth and Care Professions CouncilHealth and Safety Agency for Northern IrelandHealth and Safety CommissionHealth and Safety ExecutiveHealth and Safety Executive for Northern IrelandHealth and Social Care Information CentreHealth and Social Care Regulation and Quality Improvement Authority (Northern Ireland), TheHealth and Social Care Trusts (Northern Ireland) (En Bloc)Health and Social Services Boards (Northern Ireland) (En Bloc)Health and Social Services Councils (Northern Ireland) (En Bloc)Health and Social Services Trusts

Health Appointments Advisory CommitteeHealth Authorities (England) (En Bloc)Health Authorities (Wales) (En Bloc)Health Boards (Scotland) (En Bloc)Health Commission WalesHealth Development AgencyHealth Education AuthorityHealth Education Board for ScotlandHealth Education EnglandHealth Estates (Northern Ireland)Health Promotion Authority for WalesHealth Protection AgencyHealth Research AuthorityHealth Technology Board for ScotlandHealthcare CommissionHealthcare Improvement ScotlandHealthwatch EnglandHearing Aid CouncilHeeley City Farm LtdHelensburgh PortHemel Hempstead - (s NTC)Her Majesty's Court ServiceHer Majesty's Courts and Tribunals ServiceHer Majesty's Crown Prosecution Service InspectorateHer Majesty's Customs and ExciseHer Majesty's Passport ServiceHer Majesty's Prison ServiceHer Majesty's Revenue & CustomsHer Majesty's TreasuryHerefordshire CouncilHeritage Lottery FundHertfordshire Career Services LtdHertfordshire County CouncilHertsmere Borough CouncilHGCA LtdHigh Peak Borough CouncilHigh Peak Community Housing LtdHigh Speed Two (HS2) LimitedHigher Education Funding Council for EnglandHigher Education Funding Council for WalesHighland CouncilHighland Regional Council HarbourHighlands & Islands EnterpriseHighlands and Islands AirportsHighlands and Islands Airports LtdHighlands and Islands EnterpriseHighlands and Islands Transport Partnership (HITRANS)Highways Agency Hill Farming Advisory Committee for England, Wales and Northern Ireland (HFAC)Hill Farming Advisory Committee for ScotlandHill Farming Advisory Sub-Committee for WalesHillingdon Homes LtdHinckley and Bosworth Borough CouncilHistoric Buildings Council for EnglandHistoric Buildings Council for Northern Ireland

Historic Buildings Council for ScotlandHistoric Buildings Council for WalesHistoric England LimitedHistoric Environment Advisory CouncilHistoric Environment ScotlandHistoric Monuments Council (Northern Ireland)Historic Royal Palaces Enterprises LtdHistoric Royal Palaces TrustHistoric ScotlandHistorical Manuscripts Commission (The Royal Commission on Historical Manuscripts)HM Inspectorate of EducationHM Treasury UK Sovereign Sukuk PlcHobart Investments Ltd (HI) - (s BCC)Holywell TrustHome OfficeHome Service Group (HS) - (s BBC)Home-Grown Cereals AuthorityHomes and Communities AgencyHomes for Haringey LtdHomes for Islington LtdHomes for Northumberland LtdHomes in Havering LtdHomes in Sedgemoor LtdHonorary Investment Advisory CommitteeHonours Scrutiny CommitteeHope Cove Harbour CommissionersHopetoun Quay Ltd - (a BWB)Horniman MuseumHorserace Betting Levy Appeals Tribunal for England and WalesHorserace Betting Levy Appeals Tribunal for ScotlandHorserace Betting Levy BoardHorserace Totaliser Board (HTB) (The Tote)Horsham District CouncilHorticultural Development Company LtdHorticulture Development CouncilHorticulture Research International Hounslow Homes LtdHouse of Lords Appointments CommissionHouses of Parliament Housing Action TrustsHousing Benefit Review BoardsHousing Corporation (The)Housing for WalesHousing Revenue AccountHoy (Longhope) AerodromeHS1 Ltd Hull Marina LtdHull Resettlement ProjectHuman Fertilisation and Embryology AuthorityHuman Genetics CommissionHuman Tissue AuthorityHumber Bridge BoardHumberside International Airport Ltd (s MA)Humberside, Lincolnshire & North Yorkshire Community Rehabilitation Company (CRC)Huntingdonshire District Council

HW Poole and Son Ltd - (s Remploy Ltd)Hybu Cig Cymru - Meat Promotion WalesHydrographic Office Hyndburn Borough CouncilHywel Dda Health BoardIBS Viridian Ltd - (s BNFL)Identity and Passport ServiceIlex Urban Regeneration Company LtdIlfracombe PortImmigration Appeal TribunalImmigration Appellate AuthoritiesImmigration Services TribunalImperial War MuseumImport Parity Price PanelImprovement and Development AgencyIndependent Advisory Group on Teenage PregnancyIndependent Commission for Aid Impact, TheIndependent Housing Ombudsman LimitedIndependent Living FundIndependent Monitoring Board for the Military Corrective Training Centre (MCTC) ColchesterIndependent Parliamentary Standards AuthorityIndependent Police Complaints CommissionIndependent Review Panel on the Classification of Borderline MedicinesIndependent Review Services for Social FundIndependent Safeguarding AuthorityIndependent Scientific Group on Cattle TB (ISG)Independent Television CommissionIndian Family Pension Funds Body of CommissionersIndustrial Development Advisory BoardIndustrial Development Board for Northern IrelandIndustrial Injuries Advisory CouncilIndustrial Research and Technology Unit (Advisory Board)Industrial Training BoardsIndustrial Tribunal ServiceIndustrial Tribunals (Northern Ireland)Industry Department for ScotlandInformation CommissionerInformation TribunalInland Drainage BoardsInland RevenueInland Waterways Advisory CouncilInland Waterways Amenity Advisory CouncilInshore Fisheries and Conservation Authorities (England)Insolvency Practitioners TribunalInsolvency Rules CommitteeInsolvency ServiceInsolvency Service Investment AccountInstitute for Animal HealthInstitute of Animal PhysiologyInstitute of HydrologyInstitute of Oceanographic SciencesInstitute of Terrestrial EcologyInstitution for Further Education (IFE)Institutions of Further Education (Northern Ireland)Intack Services Limited

Integrated Transport AuthoritiesIntelligence Services TribunalInterception of Communications TribunalInternal Drainage BoardsInternational Nuclear Services Ltd - (s BNG / BNFL)International Oil and Gas Business Advisory BoardInternational Rail Regulator (IRR)InterTradeIrelandIntervention Board InventuresInverary PortInverclyde CouncilInverness HarbourInvest Northern IrelandInvestigatory Powers TribunalInvestors in People UK (IipUK)Ipswich Borough CouncilIpswich Buses LtdIrish Land Purchase FundIrvine Development CorporationIsle of Anglesey County CouncilIsle of Skye AerodromeIsle of Wight CouncilIslecare Islwyn Borough Transport LtdIssue Department IT Services Ltd - (s BNFL)ITSO LtdITSO Services LtdJobcentre PlusJoint Air Reconnaissance Intelligence CentreJoint Committee on Vaccination and ImmunisationJoint Fire and Rescue Boards (Scotland)Joint Nature Conservation CommitteeJoint Prison/Probation Accreditation PanelJudge Advocate GeneralJudicial CollegeJudicial OfficeJudicial Studies BoardJustices of the Peace Advisory Committees (Scotland)Juvenile Justice BoardJV Network LLC [USA] (50%) (sBBCW) (Associate)jv. JV Programmes LLC [USA] (50%) (sBBCW)jv. UKTV1 - UK Channel Management Ltd (50%) (sBBCW)jv. UKTV2 - UK Gold Holdings Ltd (50%) (sBBCW)Kensington and Chelsea Tenant Management Organisation LtdKent County CouncilKent, Surrey & Sussex Community Rehabilitation Company (CRC)Kettering Borough CouncilKielder Property Management LtdKings College Hospital NHS TrustKing's Lynn and West Norfolk Borough CouncilKingston upon Hull City CouncilKirklees Community AssociationKirklees Henry Boot Partnership Ltd

Kirklees Media CentreKirklees Metropolitan Borough CouncilKirklees Neighbourhood Housing LtdKirklees Stadium Development LtdKirklees Theatre TrustKirkwell PortKnow How Fund Advisory BoardKnowsley Metropolitan Borough CouncilKXC Landowners LimitedLaboratory Services Advisory CommitteeLabour Relations AgencyLace Hall Ltd, TheLaganside Corporation Lake District National Park AuthorityLambeth Living LtdLancashire County CouncilLancaster City CouncilLand and Property ServicesLand Authority for WalesLand Reform Advisory Committee for Northern IrelandLand Registers of Northern Ireland Land Registration Rules CommitteeLand Registry, Her Majesty’sLands TribunalLands Tribunal for ScotlandLangstone Harbour BoardLarch Cartons Ltd - (s Remploy Ltd) Larch Industries Ltd - (s Remploy Ltd)Larch Packaging Ltd - (s Remploy Ltd)Larch Plastics Ltd - (s Remploy Ltd)Law CommissionLaw Reform Advisory Committee for Northern Ireland LCR Finance plcLCR Treasury Management LimitedLearning and Skills CouncilLearning and Skills Development AgencyLearning and Skills Improvement Service (LSIS)Learning and Teaching ScotlandLearning Trust (The)LEASE Conferences LtdLeasehold Advisory Service, TheLee Valley Regional Park AuthorityLeed North East Homes LtdLeeds Bradford International AirportLeeds City CouncilLeeds East Homes LtdLeeds North West Homes LtdLeeds Port - (s BWB)Leeds South East Homes LtdLeeds South Homes LtdLeeds West Homes LtdLegacy Trust UK LtdLegal Aid AgencyLegal Aid BoardLegal Secretariat to the Law Officers, the

Legal Services BoardLegal Services CommissionLegal Services Complaints CommissionerLegal Services Consultative PanelLegal Services Ombudsman Leicester City CouncilLeicestershire County CouncilLeigh PortLerwick HarbourLewes District CouncilLewisham Homes LtdLibrary and Information CommissionLibrary and Information Services Council (Wales)Lichfield District CouncilLife and other Annuities Warrant AccountLimehouse Developments Ltd (dormant) - (s BWB)Lincolnshire County CouncilLINK/TCS BoardLisburn and Castlereagh City CouncilLittlehampton Harbour BoardLiverpool City CouncilLiverpool City Region Combined AuthorityLivestock and Meat Commission for Northern IrelandLiving East (East of England Cultural Consortium)Livingstone Development CorporationLloyds Bank (BLSA)Lloyds Bank plcLloyds Bank Private Banking LimitedLloyds Banking Group plc Lloyds Banking Group plc subsidiariesLocal Authorities Departments (En Bloc)Local Authority Airports Local Authority Bus and Tram CompaniesLocal Better Regulation Office (LBRO)Local Enterprise Development UnitLocal Government AssociationLocal Government Association (Properties) LtdLocal Government Boundary Commission for EnglandLocal Government Boundary Commission for ScotlandLocal Government Boundary Commission for WalesLocal Government Commission for EnglandLocal Government Data Unit Wales Local Government Information UnitLocal Government International BureauLocal Government Pension SchemeLocal Government Property Commission (Scotland)Local Government Residuary BodyLocal Government Residuary Body, (England) Local Government Staff CommissionLocal Government Staff Commission (England)Local Learning and Skills CouncilsLocal Partnerships LLPLoch Lomond and the Trossachs National Park AuthorityLochmaddy PortLogistic Information Systems Agency

London & Continental Railways (LCR) LimitedLondon & Continental Stations & Property LimitedLondon and Partners International LtdLondon and Partners LtdLondon Authorities Mutual Limited (The)London Borough of Barking and DagenhamLondon Borough of BarnetLondon Borough of BexleyLondon Borough of BrentLondon Borough of BromleyLondon Borough of CamdenLondon Borough of CroydonLondon Borough of EalingLondon Borough of EnfieldLondon Borough of HackneyLondon Borough of Hammersmith and FulhamLondon Borough of HaringeyLondon Borough of HarrowLondon Borough of HaveringLondon Borough of HillingdonLondon Borough of HounslowLondon Borough of IslingtonLondon Borough of LambethLondon Borough of LewishamLondon Borough of MertonLondon Borough of NewhamLondon Borough of RedbridgeLondon Borough of Richmond upon ThamesLondon Borough of SouthwarkLondon Borough of SuttonLondon Borough of Tower HamletsLondon Borough of Waltham ForestLondon Borough of WandsworthLondon Boroughs (En Bloc)London Bus Services Ltd (s.TfL)London Buses Ltd (s.TfL)London Community Rehabilitation Company (CRC)London Development AgencyLondon Docklands Development Corporation - (LDDC)London Fire and Emergency Planning Authority, TheLondon Legacy Development CorporationLondon Luton Airport LtdLondon Olympic Bid Company / London 2012 LtdLondon Organising Committee of the Olympic Games (LOCOG)London Pensions Fund Authority (operations)London Region Electricity Consumers’ CommitteeLondon Regional TransportLondon River Services Ltd (s.TfL)London Thames Gateway Development CorporationLondon Transport Museum (s.TfL)London Transport Museum (Trading) LtdLondon Transport Users Committee (LTUC)London Underground LtdLondon Waste and Recycling BoardLondonderry Port and Harbour Commissioners

Lord Chancellor's DepartmentLord Chancellor's Legal Aid Advisory Committee (Northern Ireland)Lord Chief Justice, TheLothian Buses plcLoughs AgencyLow Carbon Contracts CompanyLow Level Waste Repository (LLWR) LtdLow Pay CommissionLUL Nominee BCV LtdLUL Nominee SSL Ltd Luton Borough CouncilLuton International Airport LtdLyme Regis Port Macaulay Land Use Research InstituteMacaulay Research and Consultancy Services LtdMacduff PortMacFarlane TrustMagistrates Courts (En Bloc)Magistrates Courts Rule CommitteeMagistrates Courts Rules Committee (Northern Ireland)Magnox Electric Ltd (s BNFL)Magnox Electric plcMagnox LimitedMagnox North Ltd. (s. BNFL)Magnox South Ltd. (s. BNFL)Maidstone Borough CouncilMaldon District CouncilMallaig HarbourMalvern Hills District CouncilManchester (Barton) AerodromeManchester Airport Building Ltd (s MA)Manchester Airport Employment Services Ltd (s MA)Manchester Airport Finance Holdings LtdManchester Airport Finance Ltd (s MA) Manchester Airport Group Finance LtdManchester Airport Group plcManchester Airport Group Property Developments LtdManchester Airport Group Property Services LtdManchester Airport Holdings LimitedManchester Airport plcManchester City CouncilManchester Investment and Development Agency Service LtdMansfield District CouncilMansfields (Norwich) Ltd - (s Remploy Ltd )Mansfields Group Ltd - (s Remploy Ltd)Marine and Aviation (War Risks) FundMarine and Fisheries AgencyMarine Management OrganisationMarine Safety AgencyMarine ScotlandMaritime and Coastguard AgencyMarshall Aid Commemoration CommissionMaster of the RollsMayor's Office for Policing and CrimeMaze / Long Kesh Development Corporation

Measurement Advisory CommitteeMeat and Livestock Commission (MLC)Meat Hygiene Advisory CommitteeMeat Hygiene Appeals Tribunal for England and WalesMeat Hygiene Service Medical Appeal Tribunals Northern IrelandMedical Appeals TribunalMedical Devices AgencyMedical Practices CommitteeMedical Research CouncilMedical Research Council TechnologyMedical Supplies AgencyMedical Workforce Standing Advisory CommitteeMedicines and Healthcare products Regulatory AgencyMedicines CommissionMedway CouncilMelton Borough CouncilMendip District CouncilMental Health Act CommissionMental Health Commission for Northern IrelandMental Health Review TribunalMental Health Review Tribunal for Northern IrelandMental Health Review Tribunal for WalesMental Welfare Commission for ScotlandMerchant Navy ReserveMerseyside and North Wales Region Electricity Consumers’ CommitteeMerseyside Community Rehabilitation Company (CRC)Merseyside Development CorporationMerseyside Passenger Transport Executive - (s PTE) Merseyside Waste AuthorityMerseytravel - (Merseyside Passenger Transport Executive)Merthyr Tydfil County Borough CouncilMeteorological OfficeMetronet Rail BCV Holdings LtdMetronet Rail SSL Holdings LtdMetropolitan Police Authority Metropolitan Police CommitteeMicrobiological Research AuthorityMid and East Antrim Borough CouncilMid Devon District CouncilMid Suffolk District CouncilMid Sussex District CouncilMid Ulster District CouncilMiddle Level CommissionersMiddlesbrough CouncilMidlands Region Electricity Consumers CommitteeMidlothian CouncilMilford Haven Port AuthorityMilitary SurveyMilk Development Council (MDC)Millennium CommissionMilton Keynes - (s NTC)Milton Keynes CouncilMinehead PortMineworker's Pension Scheme

Ministry of DefenceMinistry of Defence Police & Guarding AgencyMinistry of Justice Misuse of Drugs Advisory BoardMisuse of Drugs Professional PanelMisuse of Drugs Tribunal MNE Ltd.Mole Valley District CouncilMoney Advice ServiceMonitor – Independent Regulator of NHS Foundation Trusts Monmouthshire County CouncilMonopolies and Mergers CommissionMontrose PortMoray CouncilMoredun Research InstituteMortgage ExpressMultimedia Ventures Ltd (50%) (sWS) (Associate)Museum of Kent Life TrustMuseum of LondonMuseum of Science and Industry in ManchesterMuseums and Galleries CommissionMuseums Libraries and Archives CouncilMusselburgh PortN.I.R Leasing Limited - (s NITHC)N.I.R Travel Limited - (s NITHC)Nairn PortNational Advisory Council for the Employment of People with Disabilities National Air Traffic Services Ltd - (s CAA)National ArchivesNational Archives of ScotlandNational Army MuseumNational Assembly for WalesNational Association of Citizens Advice Bureau (England and Wales) (The)National Audit OfficeNational Biological Standards Board (UK)National Blood AuthorityNational Board for Nursing, Midwifery and Health Visiting for Northern IrelandNational Board for Nursing, Midwifery and Health Visiting for ScotlandNational Care Standards CommissionNational Clinical Assessment Authority (NCAA)National College for School LeadershipNational College for Teaching and LeadershipNational Consumer CouncilNational Consumers Consultative Committee (Electricity) (NCCC)National Council for Education and Training for WalesNational Crime AgencyNational Crime SquadNational Criminal Intelligence ServiceNational Curriculum CouncilNational Disability CouncilNational Employer Advisory BoardNational Employment PanelNational Employment Savings Trust Corporation (NEST)National Endowment for Science and Technology and the Arts (NESTA)National Exhibition Centre Limited

National Expert Group on Transboundary Air PollutionNational Forest CompanyNational Fraud AuthorityNational Fuel Distributors Ltd - (s HI)National Galleries of ScotlandNational GalleryNational Health Service Business Services AuthorityNational Health Service Central RegisterNational Health Service Commissioning Board, TheNational Health Service EstatesNational Health Service Foundation Trusts (England)National Health Service Information AuthorityNational Health Service Litigation AuthorityNational Health Service Pensions AgencyNational Health Service Professionals South WestNational Health Service Supplies AuthorityNational Health Service Training AuthorityNational Health Service TribunalNational Health Service Trusts (England)National Health Service Trusts (Wales)National Heritage Memorial FundNational Heritage Memorial Fund Investment AccountNational Institute for Clinical Excellence (The)National Institute for Health and Clinical Excellence (The)National Institute of Health and Care ExcellenceNational Insurance Contributions OfficeNational Insurance FundNational Insurance Local TribunalsNational Investment and Loans OfficeNational Library of ScotlandNational Library of WalesNational Library of Wales Staff Superannuation SchemeNational Loans FundNational Lottery Commission National Lottery Distribution FundNational Lottery UK Sports Council LotteryNational Maritime MuseumNational Measurement Office, TheNational Museum of the Royal NavyNational Museum of Wales Pension SchemeNational Museums and Galleries of Northern IrelandNational Museums and Galleries of WalesNational Museums and Galleries on MerseysideNational Museums LiverpoolNational Museums of ScotlandNational Non Food Crop CentreNational Nuclear Laboratories LtdNational Parks Authorities (En Bloc)National Patient Safety AgencyNational Policing Improvement AgencyNational Portrait GalleryNational Probation Service for England and WalesNational Radiological Protection BoardNational Records of ScotlandNational Research Development Corporation

National Savings Bank (Ordinary and Investment accounts)National Savings Stock Register Cash AccountNational School of GovernmentNational Specialist Commissioning Advisory GroupNational Stone CentreNational Treatment AgencyNational Waiting Times Centre BoardNational Weights and Measurements LaboratoryNational Westminster Bank plcNational Youth AgencyNatural EnglandNatural Environment Research Council, TheNatural History MuseumNatural Resources WalesNaval Aircraft Repair OrganisationNaval Bases and Supply AgencyNaval Manning AgencyNaval Recruiting and Training AgencyNavy, Army and Air Force InstituteNDA Archives LimitedNeath Port Talbot County Borough CouncilNESTA Endowment Account (National Endowment for Science Technology and Arts)NESTA Trust, TheNetwork Rail LimitedNew Deal Task Force New Forest District CouncilNew Forest National Park AuthorityNew Millennium Experience Company LtdNew Opportunities FundNew Video Channel America LLC [USA] (s BBCW)Newark and Sherwood District CouncilNewark and Sherwood Homes LtdNewcastle International Airport LtdNewcastle-Under-Lyme Borough CouncilNewcastle-upon-Tyne City CouncilNewcastle-upon-Tyne MDCNewham Homes LtdNewlyn Pier and Harbour CommissionersNewport (IOW) PortNewport City CouncilNewport Transport LtdNewquay PortNewry, Mourne and Down District CouncilNexia Solutions Ltd. (s. BNFL)Nexus (Tyne and Wear Passenger Transport Executive)NFPA Scotland LtdNHS 24NHS Blood and TransplantNHS Board Endowment Funds (Scotland) - aka Scottish NHS CharitiesNHS Business Service AuthorityNHS Charities in England and Wales (En Bloc)NHS Commissioning Board Special Health AuthorityNHS Confederation, TheNHS Direct NHS Trust (England)NHS Education for Scotland

NHS Estates NHS Health Scotland BoardNHS Institute for Innovation and ImprovementNHS Logistics AuthorityNHS Pensions AgencyNHS ProfessionalsNHS Professionals LimitedNHS Professionals South WestNHS Purchasing and Supply AgencyNHS Quality Improvement ScotlandNHS Trust Development AuthorityNHS Trusts (England) (En Bloc)Non Fossil Purchasing Agency LtdNorden Farm Centre TrustNorfolk & Suffolk Community Rehabilitation Company (CRC)Norfolk County CouncilNorth Ayrshire CouncilNorth Ayrshire Municipal Bank LtdNorth Berwick HarbourNorth Connel (Oban) AerodromeNorth Devon CouncilNorth Devon Homes LimitedNorth Dorset District CouncilNorth East Derbyshire District CouncilNorth East Lincolnshire CouncilNorth East of Scotland Transport Partnership (NESTRANS)North East Wales Careers Service LtdNorth Eastern Education and Library BoardNorth Eastern Region Electricity Consumers’ CommitteeNorth Hertfordshire District CouncilNorth Hull Housing Action TrustNorth Kent Architecture Centre LtdNorth Kesteven District CouncilNorth Lanarkshire CouncilNorth Lanarkshire Municipal Bank LtdNorth Lincolnshire CouncilNorth London Waste AuthorityNorth Norfolk District CouncilNorth of Scotland Region Electricity Consumers’ CommitteeNorth of Scotland Water Authority North Ronaldsay AerodromeNorth Somerset CouncilNorth South Language Body (An Foras Teanga North-South Body o Leid) (The)North Tyneside CouncilNorth Warwickshire Borough CouncilNorth West Cultural ConsortiumNorth West Leicestershire District CouncilNorth West Regional Development AgencyNorth Western Region Electricity Consumers’ CommitteeNorth Yorkshire County CouncilNorth Yorkshire Moors National Park AuthorityNorthampton Borough CouncilNorthamptonshire County CouncilNorthern Health and Personal Social Services BoardNorthern Health and Social Care Trust

Northern Housing Consortium (NHC)Northern Ireland Advisory Committee on TelecommunicationsNorthern Ireland Advisory Committee on TravellersNorthern Ireland Airports LtdNorthern Ireland Ambulance Service Health and Social Care Trust, TheNorthern Ireland Assembly CommissionNorthern Ireland Audit OfficeNorthern Ireland Authority for Energy RegulationNorthern Ireland Blood Transfusion Service AgencyNorthern Ireland Building Regulations Advisory CommitteeNorthern Ireland Central Investment Fund for CharitiesNorthern Ireland Central Services Agency (NICSA)Northern Ireland Child Support AgencyNorthern Ireland Commissioner for Protection Against Unlawful Industrial ActionNorthern Ireland Commissioner for the Rights of Trade Union MembersNorthern Ireland Community Relations CouncilNorthern Ireland Consolidated FundNorthern Ireland Consumer Committee for ElectricityNorthern Ireland Cooperation Overseas (NI-CO) LtdNorthern Ireland Council for Postgraduate Medical and Dental EducationNorthern Ireland Council for the Curriculum Examinations & Assessment (NICCEA)Northern Ireland Courts and Tribunals ServiceNorthern Ireland Courts ServiceNorthern Ireland Crown Court Rules CommitteeNorthern Ireland Disability CouncilNorthern Ireland District Councils (En Bloc)Northern Ireland Driver Vehicle Testing Agency Northern Ireland Economic CouncilNorthern Ireland Economic Development CouncilNorthern Ireland Education and Library BoardsNorthern Ireland Environment AgencyNorthern Ireland Fire and Rescue BoardNorthern Ireland Fishery Harbour AuthorityNorthern Ireland Government Departments (En Bloc)Northern Ireland Guardian Ad Litem Agency (NIGALA)Northern Ireland Health and Social Care Trust Charitable FundsNorthern Ireland Health Promotion AgencyNorthern Ireland Higher Education CouncilNorthern Ireland Housing Executive (NIHE)Northern Ireland Human Rights CommissionNorthern Ireland Industrial CourtNorthern Ireland Industrial TribunalsNorthern Ireland Judicial Appointments CommissionNorthern Ireland Law CommissionNorthern Ireland Legal Services CommissionNorthern Ireland Library AuthorityNorthern Ireland Local Government Officer’s Superannuation CommitteeNorthern Ireland Medical and Dental Training AgencyNorthern Ireland Memorial FundNorthern Ireland Museums CouncilNorthern Ireland OfficeNorthern Ireland OmbudsmanNorthern Ireland Police FundNorthern Ireland Policing BoardNorthern Ireland Postal Services Committee

Northern Ireland Prison ServiceNorthern Ireland Public Sector EnterpriseNorthern Ireland Railways Company Ltd - (s NITHC)Northern Ireland Regional Medical Physics Agency (NIRMPA)Northern Ireland Review Body (Driver, Operator and Vehicle Licensing)Northern Ireland Rural Development CouncilNorthern Ireland Schools (En Bloc)Northern Ireland Screen CommissionNorthern Ireland Social Care Council (NISCC)Northern Ireland Statistics and Research AgencyNorthern Ireland Strategic Investment Board LtdNorthern Ireland Tourist BoardNorthern Ireland Transport Holding Company (NITHC)Northern Ireland Utility RegulatorNorthern Ireland Water CouncilNorthern Ireland Water LimitedNorthern Ireland Water ServiceNorthern Lighthouse BoardNorthern Rock Asset Management plcNorthern Rock Estates Ltd.Northern Rock Homes Ltd.Northern Rock plc Northern Rock Properties Ltd.Northern Rock Traffic Management Ltd.Northlink Ferries LtdNorthumberland County CouncilNorthumberland National Park AuthorityNorthumbria Community Rehabilitation Company (CRC)Northwards Housing LtdNorwich Airport LtdNorwich City CouncilNorwich PortNottingham City CouncilNottingham City Homes LtdNottingham City Transport Co LtdNottinghamshire County CouncilNPL Management Limited NS&INuclear Decommissioning AuthorityNuclear Flask Hire Limited (s. BNG / BNFL)Nuclear Generation Decommissioning Fund LtdNuclear Liabilities Fund Trust Company Nuclear Powered Warships Safety CommitteeNuclear Research Advisory CouncilNuclear Transport Limited (s. BNG / BNFL)Nuclear Weapons Safety Committee Nuneaton and Bedworth Borough CouncilNuneaton and Bedworth Leisure TrustNursery Channel Ltd. (S - S4C) (The)Nurses', Midwives' and other NHS Professions Review BodyNurses, Midwives, Health Visitors and Professions Allied to Medicine Pay Review BodyNursing and Midwifery Council, TheOadby and Wigston District CouncilOban PortOBRIC Publications Ltd - (s LDDC)

Occupational Pensions BoardOccupational Pensions Regulatory Authority (OPRA)Office for Budget ResponsibilityOffice for Fair AccessOffice for Judicial ComplaintsOffice for Legal ComplaintsOffice for National Statistics Office for Nuclear Regulation (ONR)Office for Standard in Education children's Services and Skills (Ofsted)Office for the Regulation of Electricity and Gas (OFREG) (Northern Ireland)Office of Communications (Ofcom)Office of Electricity RegulationOffice of Fair TradingOffice of Gas and Electricity Markets (OFGEM)Office of Gas SupplyOffice of Government CommerceOffice of Health Professionals AdjudicatorsOffice of Her Majesty’s Chief Inspector of Education and Training in Wales (Estyn)Office of Her Majesty's Chief Inspector of Schools in EnglandOffice of Passenger Rail FranchisingOffice of Public Service Office of Public Services and Science (OPSS)Office of Qualifications and Examinations Regulator (Ofqual)Office of Rail Regulation (ORR)Office of Surveillance Commissioners Office of Telecommunications (OFTEL)Office of the Adjudicator - Broadcast Transmission ServicesOffice of the Chief Investigating Officer (Scotland)Office of the Children's CommissionerOffice of the Commissioner for Public AppointmentsOffice of the Commissioner for Public Appointments in ScotlandOffice of the Data Protection CommissionerOffice of the Data Protection RegistrarOffice of the Deputy Prime Minister (ODPM)Office of the Immigration Services CommissionerOffice of the Information CommissionerOffice of the Northern Ireland Commissioner for AdministrationOffice of the Northern Ireland Commissioner for Complaints Office of the Parliamentary Commissioner and Health Service CommissionersOffice of the Paymaster GeneralOffice of the Rail Regulator and International Rail Regulator (ORR)Office of the Scottish Charity Regulator (OSCR)Office of the Scottish Parliamentary Standards CommissionerOffice of the Secretary of State for WalesOffice of Water Services (OFWAT)Offshore Energy Technology BoardOffshore Industry Liaison CommitteeOFWAT National Customer CouncilOGC buying.solutionsOil and Gas Projects and Supplies Office BoardOil and Pipelines AgencyOldham Coliseum Theatre Ltd, TheOldham Economic Development Association LtdOldham Metropolitan Borough CouncilOlympic Delivery Authority

Olympic Lottery DistributorOlympic Park Legacy CompanyOne NorthEastOrdnance Survey Ordnance Survey of Northern IrelandOrford Town TrusteesOrkney Harbour CommissionersOrkney Islands CouncilOsel Enterprises LtdOverseas Project BoardOverseas Service Pensions Scheme Advisory BoardOxford City CouncilOxfordshire County CouncilPacific Nuclear Transport Limited (s. BNG / BNFL)Paignton PortPapa Westray AerodromeParades CommissionParcelforce Worldwide - (s C)Parish Councils (England)Parliamentary and Health Service OmbudsmanParliamentary Boundary Commission for EnglandParliamentary Boundary Commission for WalesParole Board for England and WalesParole Board for ScotlandParticle Physics and Astronomy Research Council (PPARC)Partnership Fund Assessment PanelPartnerships for Church of England SchoolsPartnerships for SchoolsPartnerships UKPassenger Transport Authorities (En Bloc)Passenger Transport Executive Group Ltd (PTEG Ltd)Passenger Transport Executives (PTE) Patent Office (t/a The UK Intellectual Property Office)Patient Client CouncilPatient Client Council (Northern Ireland)Peak District National Park AuthorityPembrokeshire Coast National Park AuthorityPembrokeshire County CouncilPendle Borough CouncilPennan HarbourPenryn PortPension Protection FundPension, Disability and Carers ServicePensions Advisory Service, ThePensions Appeal Tribunal Pensions Appeal Tribunal for ScotlandPensions Compensation BoardPensions Ombudsman, ThePensions Regulator, ThePenzance PortPeople and Arts (Latin Am) LLC [USA] (50%) (sBBCW) (Associate)People, Pay and Pensions AgencyPeople's Panel Advisory GroupPersonal Accounts Delivery AuthorityPersons Hearing Consumer Credit Licensing Appeals

Persons Hearing Estate Agents AppealPerth and Kinross CouncilPerth Port Pesticides Residue CommitteePeterborough - (s NTC)Peterborough City CouncilPeterhead PortPeterlee - (s NTC)Pharmacists’ Review PanelPhillips Port (Caithness)PhonepayPlusPig Production Development CommitteePirbright InstitutePittenweem PortPlace Names Advisory CommitteePlanning Appeals CommissionPlanning InspectoratePlanning Service (Northern Ireland)Plant Varieties and Seeds TribunalPlymouth (Roborough) AerodromePlymouth City Bus LtdPlymouth City CouncilPlymouth Development Corporation Plymouth Marine LaboratoryPlymouth Marines Application LtdPneumoconiosis Workers Compensation BoardPointsforlife LtdPoisons BoardPoisons Board (Northern Ireland)Police Advisory Board for England and WalesPolice Advisory Board for ScotlandPolice and Crime Commissioners (En bloc)Police Arbitration TribunalPolice Authorities (En Bloc)Police Authority for Northern IrelandPolice Complaints AuthorityPolice Discipline Appeals TribunalPolice Forces (En Bloc)Police Forces (Scotland) (En Bloc)Police Information Technology Organisation (PITO)Police Negotiating BoardPolice Ombudsman for Northern Ireland (Independent Commission for Police Complaints for Northern Ireland)Police Rehabilitation and Retraining TrustPolice Service of Northern IrelandPolice Service of ScotlandPolicyholders' Protection BoardPoole Harbour CommissionersPoole Housing Partnership LtdPort IsaacPort Nahaven (Islay)Port of London AuthorityPort of Tyne AuthorityPort Seton HarbourPortree (Port)Portsmouth City Council

Portsmouth PortPositive Lifestyles LtdPost Office LimitedPost Office Users' Council for Northern IrelandPost Office Users' Council for ScotlandPost Office Users' Council for WalesPost Office Users' National CouncilPost Qualification Education Board for Health Science Pharmacists in ScotlandPostal Services CommissionPostal Services Holding Company PlcPostal Services Holding Company Plc.PostCap (Guernsey) Ltd. (Guernsey) - (s C)Potato Council LtdPotato Industry Development CouncilPotteries Box Company Ltd - (s Remploy Ltd) (The)Powys County CouncilPowys Teaching Health BoardPPP ArbiterPrescription Pricing AuthorityPreston City CouncilPrestwick Airport Infrastructure LimitedPrestwick Airport LimitedPrestwick Airport Property LimitedPrestwick Aviation Holdings LimitedPrimary Care Trusts (En Bloc)Priority Sites Ltd

Privy Council OfficeProbation Board for Northern IrelandProbation TrustsProperty Advisors to the Civil Estate (PACE)Property Advisory GroupProteus Theatre Co LtdProudman Oceanographic LaboratoryPrudential Regulation AuthorityPublic Guardian BoardPublic Guardianship OfficePublic Health EnglandPublic Health Laboratory Service BoardPublic Health Wales NHS TrustPublic Lending Right and the Public Lending Right Advisory CommitteePublic Private Partnerships Programme Ltd (4ps)Public Prosecution Service for Northern IrelandPublic Record OfficePublic Records Office of Northern Ireland

Private registered providers' of social housing (including most housing associations) in England

Public Service CommissionPublic Service Training Council Northern IrelandPublic Services Ombudsman for WalesPublic Services Productivity Panel UnitPublic Trust OfficePurbeck District CouncilQinetiQQualifications and Curriculum Development AgencyQualifications, Curriculum and Assessment Authority for WalesQuality Meat ScotlandQuality Space (Stirling) LtdQueen Elizabeth II Conference Centre Queen Victoria SchoolQueen Victoria School (Charity)Race Education and Employment ForumRace Relations Employment Advisory GroupRace Relations ForumRadio AuthorityRadioactive Waste Management Advisory CommitteeRadioactive Waste Management LimitedRadiocommunications AgencyRAF Logistics Support ServicesRAF Maintenance Group Defence AgencyRAF Personnel Management AgencyRAF Signals Engineering EstablishmentRAF Training Group Defence AgencyRail for London LtdRail Passengers' CommitteesRail Passengers' Council Rail Users’ Consultative CommitteesRailsale LtdRAJAR (Radio Joint Audience Research) Ltd (50%) (sBBCW) (Associate)Rampton Hospital AuthorityRamsgate PortRate Collection Agency (Northern Ireland)Rathgael & White Abbey Schools Management BoardRCUK Shared Services Centre LtdReactor Sites Management Company Ltd.Reading Borough CouncilReading Transport LtdRedbridge Homes LtdRedcar and Cleveland CouncilRedditch - (s NTC)Redditch Borough CouncilReedmonte LtdRegional Agency for Public Health and Social Well-being (Northern Ireland), TheRegional Aggregation BodiesRegional Assemblies (England)Regional Business Services OrganisationRegional Business Services Organisation (Northern Ireland)Regional Flood Defence CommitteesRegional Health and Social Care BoardRegional Health and Social Care Board (Northern Ireland)Regional Health Authorities (En Bloc)Regional Industrial Development Boards

Regional Panels in MAFFRegistered Homes Tribunal (Northern Ireland)Registered Homes TribunalsRegistered Housing Associations (RHAs) in Northern IrelandRegistered Inspectors of Schools Appeals TribunalRegistered Inspectors of Schools Appeals Tribunal (Wales)Registered Nursery Education Inspectors Appeals TribunalRegistered Social Landlords (RSL) in ScotlandRegistered Social Landlords (RSLs) in WalesRegisters of Scotland Registrar of Occupational and Personal Pension SchemesRegistrar of the Public Lending RightRegistry of Friendly SocietiesReigate and Banstead Borough CouncilRenewable Energy Advisory CommitteeRenewable Fuels AgencyRenfrew PortRenfrewshire CouncilRent Assessment Panels (Northern Ireland)Rent Assessment Panels (RAPS)Rent Assessment Panels (Scotland)Rent Assessment Panels (Wales)Rent Service (The)Research Councils (En Bloc)Research Sites Restoration LimitedResiduary Bodies Residuary Body for Wales Resource: The Council for Museums Archives and LibrariesRevenue and Customs Prosecutions OfficeRevenue ScotlandReview Board for Government ContractsReviewing Committee on the Export of Works of ArtRhondda Cynon Taff County Borough CouncilRibble Valley Borough CouncilRichmondshire District CouncilRingway Developments LtdRingway Handling Limited (s MA)Ringway Handling Services Ltd (s MA)River Nith NavigationRiver Yealm Harbour AuthorityRivers Agency (Northern Ireland)Riverside Centre Ltd, TheRM Museum LtdRNM Functions LtdRoads Service (Northern Ireland)Rochdale Metropolitan Borough CouncilRochford District CouncilRolls Royce PLCRosehearty HarbourRossendale Borough CouncilRossendale Transport LtdRother District CouncilRotherham Metropolitan Borough CouncilRoutes to Work SouthRowett Research Institute

Royal Air Force MuseumRoyal Armouries MuseumRoyal Bank of Scotland Group plcRoyal Bank of Scotland Group plc SubsidiariesRoyal Bank of Scotland plc, TheRoyal Borough of GreenwichRoyal Borough of Kensington and ChelseaRoyal Borough of Kingston upon ThamesRoyal Borough of Windsor and MaidenheadRoyal Botanic Garden, EdinburghRoyal Botanic Gardens, KewRoyal Collection Enterprises LtdRoyal Collection TrustRoyal Commission on Ancient and Historical Monuments of ScotlandRoyal Commission on Environmental PollutionRoyal Commission on Historical Monuments in EnglandRoyal Commission on Long Term Care of the ElderlyRoyal Commission on the Ancient and Historical Monuments of WalesRoyal Docks Management Authority Ltd - (s LDA) Royal Fine Art Commission Royal Fine Art Commission for ScotlandRoyal Hospital ChelseaRoyal HouseholdRoyal Mail Plc (and subsidiaries)Royal Marines MuseumRoyal Military College of Science Advisory Council (RCMS)Royal Mint Royal Mint Advisory Committee on the Design of Coins, Medals, Seals and DecorationsRoyal Naval MuseumRoyal Naval Museum Trading Company Ltd.Royal Naval Submarine MuseumRoyal Observatory GreenwichRoyal Parks AgencyRoyal Patriotic FundRoyal Ulster ConstabularyRoyal Ulster Constabulary George Cross FoundationRugby Borough CouncilRuncorn - (s NTC)Runnymede Borough CouncilRural Development CommissionRural Payments AgencyRushcliffe Borough CouncilRushmoor Borough CouncilRutland County CouncilRyde PortRye Harbour CommissionersRyedale District CouncilRykneld Homes LtdS.A.D.A.C.C.A. Ltd (Sheffield and District Afro-Caribbean Community Association Ltd)S.M.N.E Ltd.S4C Masnachol Cyf - (s S4C)S4C Rhyngwladol Cyf. (S - S4C)S4C2 Cyf. (S - S4C)Safefood (Food Safety Promotion Board)Salcombe Port

Salford City CouncilSalix Homes LtdSalmon Advisory CouncilSaltcoats PortSanday AerodromeSanday PortSandwell Homeless and Resettlement Project LtdSandwell Homes LtdSandwell Metropolitan Borough CouncilSandwell Tenants and Residents Federation LtdSandwich Port and Haven CommissionersSatman DevelopmentsSaundersfoot Harbour Commissioners Scarborough Borough CouncilScarborough PortSchool Examinations and Assessment CouncilSchool Food TrustSchool Support Staff Negotiating BodySchool Teachers’ Review BodyScience Advisory Committee on the Medical Implications of Less-Lethal WeaponsScience and Technology Facilities CouncilScience Museum GroupScientific Advisory Committee on NutritionScientific Committee on Tobacco and HealthSCMG Enterprises LtdScotland OfficeScotland's Commissioner for Children and Young PeopleScottish Advisory Committee on Distinction AwardsScottish Advisory Committee on Drug MisuseScottish Advisory Committee on TelecommunicationsScottish Advisory Committee on the Medical WorkforceScottish Agricultural CollegeScottish Agricultural Consultative PanelScottish Agricultural Wages BoardScottish Ambulance Service BoardScottish Arts CouncilScottish Association of Citizens Advice Bureau (The)Scottish Borders CouncilScottish CanalsScottish Child-Care Board Scottish Children's Reporter AdministrationScottish Commission for the Regulation of CareScottish Consolidated FundScottish Consultative Council on the CurriculumScottish Consumer CouncilScottish Conveyancing and Executry Services BoardScottish Council for Educational TechnologyScottish Council for Post-Graduate Medical Education and Dental EducationScottish Council for Research in EducationScottish Courts (En Bloc)Scottish Crime Prevention CouncilScottish Criminal Cases Review CommissionScottish Crop Research InstituteScottish Development AgencyScottish Economic Council

Scottish Education DepartmentScottish EnterpriseScottish Environment Protection AgencyScottish Examination BoardScottish Film CouncilScottish Fire and Rescue ServiceScottish Fisheries Protection AgencyScottish Further & Higher Education Funding Council (Scottish Funding Council)Scottish Further Education Funding CouncilScottish Further Education UnitScottish Futures Trust LtdScottish GovernmentScottish Higher Education Funding CouncilScottish HomesScottish Homes Residuary BodyScottish Hospital Endowments Research TrustScottish Hospital TrustScottish Housing RegulatorScottish Human Rights CommissionScottish Industrial Development Advisory BoardScottish Information CommissionerScottish Joint Industry BoardScottish Law CommissionScottish Legal Aid BoardScottish Legal Complaints CommissionScottish Medical Practices CommitteeScottish Natural HeritageScottish Office Pensions AgencyScottish Parliamentary Corporate BodyScottish Police Services AuthorityScottish Policing AuthorityScottish Prison ServiceScottish Public Pensions AgencyScottish Public Services OmbudsmanScottish Qualifications Authority Scottish Record OfficeScottish Records Advisory CouncilScottish Regional Transport Partnerships (En Bloc)Scottish River Purification BoardsScottish ScreenScottish Social Services CouncilScottish Sports CouncilScottish Standing Committee for the Calculation of Residual Values of Fertilisers and Feeding stuffsScottish Studentship Selection CommitteeScottish University for Industry (trading as Learn Direct Scotland)Scottish Valuation and Rating CouncilScottish Vocational and Education CouncilScottish WaterScottish Water and Sewerage Customers CouncilScottish Water SolutionsScottish Widows Bank plcScrabster HarbourSea Fish Industry AuthoritySea Fisheries CommitteesSecretary of State for Scotland's Advisory Group on Sustainable Development

Secretary of State's (Electricity) Fisheries Committee (a.k.a. Fisheries Electricity Committee)Secretary of State's Advisory Committee on Scotland’s Travelling PeopleSecretary of State's Advisory Group on Sustainable DevelopmentSecretary of State's Advisory Panel of Economic ConsultantsSecretary of State's Salmon Task ForceSection 706 TribunalSector Skills Development AgencySecurity and Intelligence ServicesSecurity CommissionSecurity Facilities ExecutiveSecurity Industry AuthoritySecurity Service TribunalSecurity Vetting Appeals PanelSedgemoor District CouncilSefton Metropolitan Borough CouncilSeirbheis nam Meadhanan Gàidhlig (MG Alba)Selby District CouncilSellafield LtdSenior Salaries Review BodySentencing Advisory PanelSerious Fraud OfficeSerious Organised Crime Agency (SOCA)Service Children’s EducationService Personnel and Veterans AgencySevenoaks District CouncilShared Services Connect Limited (SSC)Sharpness (Gloucester) - (s BWB)Sheffield City CouncilSheffield Development CorporationSheffield Homes LtdShepway District CouncilShetland Charitable TrustShetland Heat energy and Power LtdShetland Islands CouncilShetland Leasing and Property Developments LtdShip Support AgencyShoreham AerodromeShoreham Port AuthorityShropshire CouncilShropshire Towns and Rural Housing LtdSianel Pedwar Cymru (S4C) (Welsh Fourth Channel Authority)Single Source Regulations Office (SSRO)Sir John Soane’s MuseumSITPRO Limited (Simpler Trade Procedures Board)Sixth Form College Corporations (England)Skelmersdale - (s NTC)Skerray HarbourSkills Development Scotland Co. Limited (t/a Skills Development Scotland) (The)Skills Funding AgencySkills Task ForceSkipton Fund LtdSlough Borough CouncilSmall Business ServiceSnowdonia National Park AuthoritySocial Care and Social Work Improvement Scotland (t/a Care Inspectorate)

Social FundSocial Science Research CouncilSocial Security Advisory CommitteeSocial Security Agency (Northern Ireland)Social Security Appeal TribunalsSocial Security Information Technology Services AgencySocial Services Inspectorate for Wales Advisory Group (WO) Solihull community Housing LtdSolihull Metropolitan Borough CouncilSomerset Careers LtdSomerset County CouncilSouth Ayrshire CouncilSouth Buckinghamshire District CouncilSouth Cambridgeshire District CouncilSouth Derbyshire District CouncilSouth Downs National Park AuthoritySouth East England Cultural ConsortiumSouth East England Development AgencySouth East of Scotland Transport Partnership (SESTRAN)South Eastern Education and Library BoardSouth Eastern Health and Social Care TrustSouth Eastern Region Electricity Consumers’ CommitteeSouth Eastern Trains LtdSouth Essex Homes LtdSouth Gloucestershire CouncilSouth Hams District CouncilSouth Holland District CouncilSouth Kesteven District CouncilSouth Lakeland District CouncilSouth Lanarkshire CouncilSouth Norfolk District CouncilSouth Northamptonshire CouncilSouth of Scotland Region Electricity Consumers’ CommitteeSouth Oxfordshire District CouncilSouth Queensferry PortSouth Ribble Borough CouncilSouth Somerset District CouncilSouth Staffordshire District CouncilSouth Tyneside CouncilSouth Tyneside Homes LtdSouth Wales Region Electricity Consumers’ CommitteeSouth West of England Development AgencySouth West of Scotland Transport Partnership (Swestrans)South West Regional Cultural ConsortiumSouth Western Region Electricity Consumers’ CommitteeSouth Yorkshire Community Rehabilitation Company (CRC)South Yorkshire Light Rail Ltd - (s SYPTE)South Yorkshire Metro Ltd - (s SYPTE)South Yorkshire Passenger Transport AuthoritySouth Yorkshire Passenger Transport Executive - (s PTE)South Yorkshire Passenger Transport Executive - (s PTE) trading as Travel South YorkshireSouth Yorkshire Supertram LtdSouth Yorkshire Transportation Systems Ltd - (s SYPTE)Southampton City CouncilSouthend Port

Southend-on-Sea Borough CouncilSouthend-on-Sea Industrial Association LtdSouthern Education and Library BoardSouthern Health and Personal Social Services BoardSouthern Health and Social Care TrustSouthern Region Electricity Consumers’ CommitteeSouthport (Birkdale) AerodromeSpecial Education Needs Tribunal (SENT)Special European Union Programmes BodySpecial Health AuthoritiesSpecial Hospital Services AuthoritySpecialist Advisory Committee on Antimicrobial ResistanceSpecialist Procurement ServicesSpectrum Management Advisory GroupSpelthorne Borough CouncilSpencer (Banbury) Ltd - (s Remploy Ltd)Spoliation Advisory PanelSpongiform Encephalopathy Advisory CommitteeSport EnglandSport on Four Ltd - (s C4)Sports Council for Northern IrelandSports Council for WalesSports Council for Wales National LotterySports Council Trust CompanySports Ground Safety AuthoritySportscotlandSpringfields Fuels LimitedSt. Albans City and District CouncilSt. Andrews HarbourSt. Edmundsbury Borough CouncilSt. George's Community Housing ltdSt. Helens Metropolitan Borough CouncilSt. Ives PortSt. Leger Homes of Doncaster LtdSt. Margaret's Hope Pier (Sth Ronaldsay)St. Mary's University College, BelfastSt.Abbs Harbour (Coldingham Shore)Staff Commission for Education & Library BoardsStafford Borough CouncilStaffordshire & West Midlands Community Rehabilitation Company (CRC)Staffordshire County CouncilStaffordshire Moorlands District CouncilStandards & Testing AgencyStandards Board for EnglandStandards Commission for ScotlandStanding Advisory Commission on Human Rights (NI) Standing Advisory Committee on Industrial PropertyStanding Advisory Committee on Trunk Road AssessmentStanding Committee on Postgraduate Medical and Dental EducationStanding Dental Advisory CommitteeStanding Medical Advisory CommitteeStanding Nursing and Midwifery Advisory CommitteeStanding Pharmaceutical Advisory CommitteeStarman (Toiletries) Ltd - (s Remploy Ltd)State Hospital Board for Scotland

State Hospital Management Committee ScotlandStatistics Advisory CommitteeStatistics CommissionStatute Law CommitteeStatute Law Committee for Northern IrelandSteering Committee on Pharmacy Postgraduate EducationStevenage - (s NTC)Stevenage Borough CouncilStevenage Homes LtdSTFC Innovations LtdStirling Business Centre LtdStirling CouncilStirling Enterprise and Economic Development Company LtdStockport Homes LtdStockport Metropolitan Borough CouncilStockton-on-Tees Borough CouncilStoke-on-Trent City CouncilStonebridge Housing Action TrustStonehaven PortStornoway PortStranmillis University College (Belfast)Stranraer PortStrategic Health Authorities (England) (En Bloc)Strategic Investment BoardStrategic Rail Authority (SRA)Stratford-on-Avon District CouncilStrathclyde Partnership for TransportStrathclyde Passenger Transport Executive - (s PTE)Stromness PortStronsay AerodromeStroud District CouncilStudent Awards Agency For ScotlandStudent Loans Company LimitedStudio Schools (en Bloc)Submarine Gift Shop Ltd.Suffolk Coastal District CouncilSuffolk County CouncilSugar Beet Research and Educational CommitteeSullom Voe PortSunderland (Unsworth) AerodromeSunderland City CouncilSunderland City Training and Enterprise Council LtdSunderland Empire Theatre Trust LtdSunderland PortSupported Employment Consultative GroupsSupreme Court Rule Committee Supreme Court, theSureline Coaches Limited - (s NITHC)Surrey County CouncilSurrey Heath Borough CouncilSustainable Development CommissionSustainable Development Education PanelSutton Housing Partnership LtdSwale Borough CouncilSwansea (Fairwood Common) Aerodrome

Swansea Action Partnership Swindon Borough CouncilSwindon Centre for Disabled LivingSwindon Octobus LtdSypta LtdSypta Properties LtdTai CymruTalacave Action GroupTalklight LtdTamar Bridge and Torpoint Ferry Joint CommitteeTamar Science Park LtdTameside Metropolitan Borough CouncilTamworth Borough CouncilTandridge District CouncilTarbert (Loch Fyne) HarbourTate GalleryTaunton Deane Borough CouncilTay Road Bridge Joint BoardTayside and Central Scotland Transport Partnership (TACTRAN)Tayside Contracts Joint CommitteeTayside Enterprise BoardTayside Regional Council HarbourTeacher Training Agency (TTA)Teaching AgencyTeaching as a Career UnitTechnology Strategy Board, TheTeeside Development CorporationTeignbridge District CouncilTelford - (s NTC)Telford & Wrekin CouncilTenant Services AuthorityTenby PortTendring District CouncilTest Valley Borough CouncilTewkesbury Borough CouncilThames Valley Community Rehabilitation Company (CRC)Thamesdown Law CentreThamesdown Transport LtdThanet District CouncilThe Attorney General's OfficeThe Crime Concern, Marks and Spencer, Groundwork Partnership (t/a Youth Works)The English Heritage TrustThe Learning TrustThe London Authorities Mutual LimitedThe National Association of Citizens Advice Bureau (England and Wales)The National Institute for Clinical ExcellenceThe National Institute for Health and Clinical ExcellenceThe North South Language Body (An Foras Teanga North-South Body o Leid)The Nursery Channel Ltd. (S - S4C)The Potteries Box Company Ltd - (s Remploy Ltd)The Scottish Association of Citizens Advice BureauThe Skills Development Scotland Co. Limited (t/a Skills Development Scotland)Theatres TrustThree Rivers District CouncilThurrock Council

Thurrock Thames Gateway Development CorporationTingwall AerodromeTonbridge and Malling Borough CouncilTopsham PortTorbay CouncilTorfaen County Borough CouncilTorquay PortTorridge District CouncilTote Bookmakers Ltd - (s HTB)Tote Credit Ltd - (s HTB)Tote Direct Ltd - (s HTB)Tourism Ireland LtdTower Hamlets Homes LtdTraffic Commissioners/ Licensing AuthoritiesTraffic Director for LondonTraffic WardensTrafford Metropolitan Borough CouncilTrafford Park Development CorporationTraining and Development AgencyTraining and Development Agency for SchoolsTraining and Employment Agency (Advisory Board)Training and Enterprise Councils (En Bloc)Tramtrack Croydon LtdTransitional Child Trust FundTransport for Greater ManchesterTransport for LondonTransport for London Finance LimitedTransport for London Pension SchemeTransport Trading Ltd (s.TfL)Transport TribunalTreasure Valuation CommitteeTreasury Trove Reviewing CommitteeTribunal under Schedule 11 of the Health and Personal Social Services (NI) Order 1972 Tribunals Service, theTrinity House Lighthouse ServiceTrinity House National Lighthouse Centre LtdTristar Homes LtdTruro PortTrust Ports in Northern Ireland (En Bloc)TS Prestwick Holdco LtdTSB Bank plcTube Lines (Holdings) Ltd (including Tube Lines Ltd and Tube Lines Finance Plc)Tunbridge Wells Borough CouncilTyne & Wear Development Corporation Tyne and Wear Passenger Transport Executive - (s PTE) - NexusTyne Harbour CommissionersUIC Transport (JNP) LtdUK Anti DopingUK Asset Resolution LtdUK Central Council for Nursing, Midwifery and Health VisitingUK Commission for Employment and SkillsUK Debt Management OfficeUK Film CouncilUK Financial Investments LtdUK Human Genome Mapping Project resource centre

UK Medical Ventures Fund/MVM LimitedUK Programme Distribution Ltd (95%) (s BBCW)UK Robotic Ltd - (s BNFL)UK Space AgencyUK Statistics Authority - including the Office for National StatisticsUK Trade and InvestmentUllapool HarbourUlster American Folk ParkUlster Bank Ireland LtdUlster Bank LtdUlster Countryside AgencyUlster Folk and Transport Museum Ulster Museum Ulster Savings CommitteeUlster Supported Employment LtdUlsterbus Ltd - (s NITHC)Unclaimed Redemption MoniesUnclaimed Stock and Dividends AccountUnified Appeal TribunalUnion Railways (North) LimitedUnion Railways (South) LimitedUnited Kingdom Advisory Panel for Health Care Workers infected with bloodbourne virusesUnited Kingdom Atomic Energy AuthorityUnited Kingdom Border AgencyUnited Kingdom Eco-labelling BoardUnited Kingdom Nirex Ltd - (s NDA)United Kingdom Register of Organic Food StandardsUnited Kingdom Round Table on Sustainable DevelopmentUnited Kingdom Sports Council, The (UK Sport)United Kingdom Transplant Support Service AuthorityUnited Kingdom Xenotransplantation Interim Regulatory Authority (UK)United Residents Housing LtdUniversity for Industry Charitable TrustUniversity for Industry Limited (renamed as Learndirect Ltd in April 2012)University Technical Colleges (en Bloc)Urban Development CorporationsUrban Investment Grant Appraisal PanelUrban Regeneration AgencyUrr NavigationUttlesford District CouncilVaccine Damage TribunalVale of Glamorgan CouncilVale of Glamorgan Victim SupportVale of White Horse District CouncilValuation and Land AgencyValuation Office AgencyValuation TribunalsValuation Tribunals (Wales)VAT and Duties TribunalVehicle and Operator Services Agency (VOSA)Vehicle Certification AgencyVelindre NHS TrustVerderers of the New ForestVeterans Advisory and Pensions CommitteesVeterinary Laboratories Agency

Veterinary Medicines DirectorateVeterinary Products CommitteeVeterinary Residues CommitteeVictims and Survivors Service LtdVictoria and Albert MuseumVictoria Coach Station Ltd (s.TfL)Viking Energy LtdVisitBritain LtdVisitScotland LtdVoluntary Action BarnsleyVoluntary Action CamdenVoluntary Aided Schools (En Bloc)Voluntary Controlled Schools (En Bloc)Wages CouncilsWakefield Metropolitan District CouncilWales Audit OfficeWales Community Rehabilitation Company (CRC)Wales OfficeWales Tourist BoardWales Youth AgencyWallace CollectionWalsall Metropolitan Borough CouncilWaltham Forest Arms Length Management Organisation LtdWar Pensions Agency (admin)War Pensions CommitteeWarren Point Harbour Authority Warrington - (s NTC)Warrington Borough CouncilWarrington Borough Transport LtdWarship Support AgencyWarwick District CouncilWarwick Technology Park Management Company LtdWarwickshire and West Mercia Community Rehabilitation Company (CRC)Warwickshire County CouncilWashington - (s NTC)Waste & Resources Action Programme (WRAP)Waste Disposal Watchet PortWater Appeals Commission (Northern Ireland)Water Industry Commission for ScotlandWater Regulations Advisory CommitteeWaterwatch ScotlandWaterways IrelandWatford Borough CouncilWaveney District CouncilWaverley Borough CouncilWealden District CouncilWeatherXchange LimitedWellingborough Borough CouncilWelsh Advisory Committee on Drug and Alcohol MisuseWelsh Advisory Committee on Telecommunications (WACT)Welsh Ambulance Services NHS TrustWelsh Blood ServiceWelsh Committee for Postgraduate Pharmaceutical EducationWelsh Committee for Professional Development of Pharmacy

Welsh Community Health CouncilsWelsh Consumer Council (WCC)Welsh Dental CommitteeWelsh Development AgencyWelsh Further Education Colleges Welsh GovernmentWelsh Health Common Services AuthorityWelsh Health Promotion AuthorityWelsh Industrial Development Advisory BoardWelsh Language Board (WLB)Welsh Language CommissionerWelsh Local Government Association Welsh Medical CommitteeWelsh National Board for Nursing, Midwifery and Health VisitingWelsh Nursing and Midwifery CommitteeWelsh Optical CommitteeWelsh Optometric CommitteeWelsh Pharmaceutical CommitteeWelsh Scheme for the Development of Health and Social ResearchWelsh Scientific Advisory CommitteeWelsh Venture CapitalWelsh Venture Capital - (s WDA)Welwyn Garden City - (s NTC)Welwyn Hatfield Borough CouncilWelwyn Hatfield Community Housing trust LtdWest Berkshire CouncilWest Devon Borough CouncilWest Dorset District CouncilWest Dunbartonshire CouncilWest Lancashire Borough CouncilWest Lindsey District CouncilWest London Waste AuthorityWest Lothian CouncilWest Lothian Municipal Bank LtdWest Midlands Life Cultural ConsortiumWest Midlands Passenger Transport Executive (trading as Centro) - (s PTE)West North West Homes LeedsWest Northamptonshire Development CorporationWest of Scotland Water AuthorityWest Oxfordshire District CouncilWest Somerset District CouncilWest Sussex County CouncilWest Yorkshire Community Rehabilitation Company (CRC)West Yorkshire Passenger Transport Executive - (s PTE)Western Education and Library BoardWestern Health and Personal Social Services BoardWestern Health and Social Care TrustWestern Riverside Waste AuthorityWestinghouse Electric UK LimitedWestminster City CouncilWestminster Foundation for Democracy Limited, TheWestray PortWeyland Farms LtdWeymouth and Portland Borough CouncilWeymouth Port

WGC Holdco LtdWhitby Port Whitehall Port (Stronsay)Whitehills HarbourWhitstable PortWhitwick Business Park Management Co Ltd, TheWick HarbourWider Health Working GroupWigan Metropolitan Borough CouncilWigtown PortWilton Park Academic CouncilWilton Park Executive AgencyWilton Park International Advisory CouncilWiltshire CouncilWimbledon Civic Theatre TrustWinchester City CouncilWine Standards Board of the Vintners' CompanyWirral CouncilWisbech PortWJEC CBAC Ltd (Welsh Joint Education Committee)Woking Borough CouncilWokingham Borough CouncilWolverhampton City ChallengeWolverhampton City CouncilWolverhampton Homes LtdWomen's National CommissionWoodford-Gubbins Ltd - (s Remploy Ltd)Woolwich Arsenal Rail Enterprises (Holdings) LimitedWoolwich Arsenal Rail Enterprises LimitedWorcester City CouncilWorcestershire County Association of Local CouncilsWorcestershire County CouncilWorkforce Development ConfederationsWorking Ventures UK (WVUK)Workington PortWorknorth 11 Ltd (s MA)Worknorth Ltd (s MA)World Poultry Science AssociationWorldwide Americas Investments Inc [USA] (s BBCW)Worthing Borough CouncilWrexham County Borough CouncilWychavon District CouncilWycombe District CouncilWyre CouncilWyre Forest District CouncilYorkshire & Humber PortYorkshire Cultural ConsortiumYorkshire Dales National Park AuthorityYorkshire ForwardYorkshire Metro Ltd - (s SYPTE)Yorkshire Purchasing OrganisationYorkshire Region Electricity Consumers’ CommitteeYoung Persons Learning Agency for EnglandYour Homes Newcastle LtdYouth and Family Courts Lay Panel Advisory Committee (Northern Ireland)

Youth Council for Northern IrelandYouth Justice Agency (Northern Ireland)Youth Justice Board for England and WalesZetland Transport PartnershipZoos Forum

Aberdeen Western Peripheral Route (AWPR) Special purpose Vehicles (SPVs)

Advisory Committee on Telecommunications for Disabled and Elderly People (DIEL)

Advisory Committees on General Commissioners of Income Tax (Northern Ireland)

Advisory Committees on Justices of the Peace in Lancashire, Greater Manchester and Merseyside

Bedfordshire, Cambridgeshire, Hertfordshire and Northamptonshire Community Rehabilitation Company (CRC)

Bristol, Gloucestershire, Somerset & Wiltshire Community Rehabilitation Company (CRC)

Committee on Carcinogenicity of Chemicals in Food, Consumer Products and the Environment

Committee on Mutagenicity of Chemicals in Food, Consumer Products and the Environment

Committee on Toxicity of Chemicals in food, Consumer Products and the Environment

Common Services Agency of the Scottish Health Service (NHS National Services Scotland Board)

Consumers’ Committee for Great Britain under the Agricultural Marketing Act 1958

Council of Reserve Forces and Cadet Associations / Reserve Forces and Cadet Associations

Crime Concern, Marks and Spencer, Groundwork Partnership (t/a Youth Works) (The)

Criminal Justice Inspection Northern Ireland / the Chief Inspector of Criminal Justice in Northern Ireland

Crown Agents for Overseas Governments and Administrations Ltd (known as Crown Agents)

Derbyshire, Nottinghamshire, Leicestershire & Rutland Community Rehabilitation Company (CRC)

Health and Social Care Regulation and Quality Improvement Authority (Northern Ireland), The

Hill Farming Advisory Committee for England, Wales and Northern Ireland (HFAC)

Historical Manuscripts Commission (The Royal Commission on Historical Manuscripts)

Humberside, Lincolnshire & North Yorkshire Community Rehabilitation Company (CRC)

Independent Monitoring Board for the Military Corrective Training Centre (MCTC) Colchester

NESTA Endowment Account (National Endowment for Science Technology and Arts)

North South Language Body (An Foras Teanga North-South Body o Leid) (The)

Northern Ireland Commissioner for Protection Against Unlawful Industrial Action

Northern Ireland Council for the Curriculum Examinations & Assessment (NICCEA)

Nurses, Midwives, Health Visitors and Professions Allied to Medicine Pay Review Body

Office of Her Majesty’s Chief Inspector of Education and Training in Wales (Estyn)

Police Ombudsman for Northern Ireland (Independent Commission for Police Complaints for Northern Ireland)

Post Qualification Education Board for Health Science Pharmacists in Scotland

Regional Agency for Public Health and Social Well-being (Northern Ireland), The

Royal Mint Advisory Committee on the Design of Coins, Medals, Seals and Decorations

S.A.D.A.C.C.A. Ltd (Sheffield and District Afro-Caribbean Community Association Ltd)

Science Advisory Committee on the Medical Implications of Less-Lethal Weapons

Scottish Further & Higher Education Funding Council (Scottish Funding Council)

Scottish Standing Committee for the Calculation of Residual Values of Fertilisers and Feeding stuffs

Secretary of State's (Electricity) Fisheries Committee (a.k.a. Fisheries Electricity Committee)

Skills Development Scotland Co. Limited (t/a Skills Development Scotland) (The)

South Yorkshire Passenger Transport Executive - (s PTE) trading as Travel South Yorkshire

The Crime Concern, Marks and Spencer, Groundwork Partnership (t/a Youth Works)

The Skills Development Scotland Co. Limited (t/a Skills Development Scotland)

Tribunal under Schedule 11 of the Health and Personal Social Services (NI) Order 1972

Tube Lines (Holdings) Ltd (including Tube Lines Ltd and Tube Lines Finance Plc)

United Kingdom Advisory Panel for Health Care Workers infected with bloodbourne viruses

Public Sector Classification Guide

Public Institutional Sectors/Sub-Sectors

Former Public Institutional Sectors/Sub-Sectors

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.

Former Central Government Former Public Corporations

Central Bank

Public Other Financial Intermediaries Public Financial Auxiliaries Public Insurance Corporations

Public Monetary Financial Institutions

Former Local Government

Date of Issue: 29/03/2018

Head of Economic Statistics David Beckett Classifications:

About this Guide Abbreviations

Central Government

Public Non-Financial Corporations

Search

Local Government

Historic Updates Latest Update

Index

Other Financial

Public Pension Funds

Date of Issue: 29/03/2018

Head of Economic Statistics David Beckett Classifications:

About the Public Sector Classification Guide

Useful Links

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.

The 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")

Organisations are classified according to categories set out in the European System of Accounts 2010

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 website

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.

1. Civil Service Public Bodies Reports2. Scottish National Public Bodies Directory

3. Welsh Government Public Bodies

4. Northern Ireland Public Bodies Annual Report 2015-16

5. Northern Ireland Public Appointments Annual Report 2015-16N.B. Due to changes in the machinery of government and differences in when these publications are compiled there are some differences between the bodies listed in these publications and the Public Sector Classification Guide.

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AbbreviationsASPBBEISBERRCDLCEOCOCO:CBCOIDCADCLGDCMSDCSFDEDEFRADETRDExEUDfEEDfESDfTDHDITDIUSDNSDTIDTLRDWPFCFSAGEQGLAGONEHMCEHMTHOHPIRJOLALADLCDLCJLCRMA MAFFMoDNAONDPB

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NHSNIANIA: DARDNIA: DCALNIA: DE NIA: DELNIA: DETINIA: DFPNIA: DHFETENIA: DHSSPSNIA: DoENIA: DoJNIA: DRDNIA: DSDNIA: NSMCNIA: OFMDFMNIA: OREGNICSNIONITHCODPMOFCOMOFGEMOFT OFTELOFWATOGCONSORRQCARMSGSOTfLWG

Assembly Sponsored Public BodyDepartment for Business, Energy & Industrial Strategy Department for Business, Enterprise & Regulatory ReformChancellor of the Duchy of LancasterCrown Estate OfficeCabinet OfficeCabinet Office: Ceremonial BranchCentral Office of Information CommunicationsDepartment for Constitutional AffairsDepartment for Communities and Local GovernmentDepartment of Culture, Media and SportDepartment for Children, Schools and FamiliesDepartment for EducationDepartment for Environment, Food and Rural AffairsDepartment of the Environment, Transport and the RegionsDepartment for Exiting the European UnionDepartment for Education and EmploymentDepartment for Education and SkillsDepartment for TransportDepartment of HealthDepartment for International TradeDepartment for Innovation, Universities & SkillsDepartment for National SavingsDepartment of Trade and IndustryDepartment of Transport, Local Government and the RegionsDepartment for Work and PensionsForestry CommissionFood Standards AgencyGovernment Equalities OfficeGreater London AuthorityGovernment Office for the North EastHer Majesty's Customs & ExciseHer Majesty's TreasuryHome OfficeHouses of ParliamentInland RevenueJudicial OfficeLocal AuthoritiesLord Advocate's DepartmentLord Chancellors DepartmentLord Chief JusticeLondon and Continental RailwaysManchester AirportMinistry of Agriculture, Fisheries and FoodMinistry of DefenceNational Audit OfficeNon Departmental Public Body

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National Health ServiceNorthern Ireland AssemblyNorthern Ireland Assembly: Department of Agriculture and Rural DevelopmentNorthern Ireland Assembly: Department of Culture, Arts and LeisureNorthern Ireland Assembly: Department of EducationNorthern Ireland Assembly: Department for Employment and LearningNorthern Ireland Assembly: Department of Enterprise, Trade and InvestmentNorthern Ireland Assembly: Department of Finance and PersonnelNorthern Ireland Assembly: Department of Higher, Further Education, Training and EmploymentNorthern Ireland Assembly: Department of Health, Social Services & Public SafetyNorthern Ireland Assembly: Department of EnvironmentNorthern Ireland Assembly: Department of JusticeNorthern Ireland Assembly: Department for Regional DevelopmentNorthern Ireland Assembly: Department for Social DevelopmentNorthern Ireland Assembly: North South Ministerial CouncilNorthern Ireland Assembly: Office of the First Minister and Deputy First MinisterNorthern Ireland Assembly: Office of the Regulation of Electricity and GasNorthern Ireland Courts ServiceNorthern Ireland OfficeNorthern Ireland Transport Holding CompanyOffice of the Deputy Prime MinisterOffice of CommunicationsOffice of Gas and Electricity MarketsOffice of Fair TradingOffice of TelecommunicationsOffice of Water ServicesOffice of Government CommerceOffice for National StatisticsOffice of the Rail RegulatorQualifications and Curriculum AuthorityRoyal MintScottish Government (formerly Scottish Executive)Scotland OfficeTransport for LondonWelsh Government (formerly Welsh Assembly Government)

Aberdeen City Council Local Government S.1313Aberdeen Harbour Board Former Public Non-Financial Corporation S.11001Aberdeen Western Peripheral Route (AWPR) Special purpose Vehicles (SPVs) Central Government S.1311Aberdeenshire Council Local Government S.1313Abertawe Bro Morgannwg University Health Board Central Government S.1311ABF The Soldiers Charity Former Central Government S.1311ABN Amro Bank NV Public Financial Corporation S.12201Academies (En Bloc) Central Government S.1311Academy Trusts (En Bloc) Central Government S.1311Accountant General of the Senior Courts CG Funds, Accounts, Courts and Posts S.1311Accountant General of the Supreme Court CG Funds, Accounts, Courts and Posts S.1311Accounts Commission for Scotland Central Government S.1311Actis Public Non-Financial Corporation S.11001Adam and Company plc Public Financial Corporation S.12201Administration of Radioactive Substances Advisory Committee Central Government S.1311Adult Learning Inspectorate Former Central Government S.1311Adur District Council Local Government S.1313Advantage - West Midlands Former Central Government S.1311Adventure Activities Licensing Authority/TQS Ltd Central Government S.1311Advisory Board on Fair Trading in Telecommunications Former Central Government S.1311Advisory Board on Family Law Former Central Government S.1311Advisory Board on Restricted Patients Former Central Government S.1311Advisory Board on Sustainable Development Former Central Government S.1311Advisory Board on the Registration of Homeopathic Products Central Government S.1311Advisory Committee for Disabled People in Employment and Training Former Central Government S.1311Advisory Committee for the Joint Environmental Markets Unit Former Central Government S.1311Advisory Committee for Wales Central Government S.1311Advisory Committee of the Therapeutic Professions Allied to Medicine Former Central Government S.1311Advisory Committee on Advertising Former Central Government S.1311Advisory Committee on Animal Feedingstuffs Central Government S.1311Advisory Committee on Arbitration Law Former Central Government S.1311Advisory Committee on Borderline Substances Central Government S.1311Advisory Committee on Breast Cancer Screening Former Central Government S.1311Advisory Committee on Business and the Environment Central Government S.1311Advisory Committee on Business Appointments Central Government S.1311Advisory Committee on Cleaner Coal Technology Former Central Government S.1311Advisory Committee on Conscientious Objectors Central Government S.1311Advisory Committee on Consumer Products and the Environment Central Government S.1311Advisory Committee on Dangerous Pathogens Central Government S.1311Advisory Committee on Dental Establishments Former Central Government S.1311Advisory Committee on Design Quality in the NHS Former Central Government S.1311Advisory Committee on Distinction Awards Central Government S.1311Advisory Committee on Genetic Testing Former Central Government S.1311Advisory Committee on Hazardous Substances Former Central Government S.1311Advisory Committee on Historic Wreck Sites Former Central Government S.1311Advisory Committee on Juvenile Court Lay Panel (Northern Ireland) Former Central Government S.1311Advisory Committee on Legal Education and Conduct Former Central Government S.1311Advisory Committee on Lifelong Learning Targets Former Central Government S.1311Advisory Committee on National Health Service Drugs Central Government S.1311Advisory Committee on Novel Foods and Processes Central Government S.1311Advisory Committee on Overseas Economic and Social Research Former Central Government S.1311Advisory Committee on Packaging Central Government S.1311Advisory Committee on Pesticides Former Central Government S.1311

Advisory Committee on Plant and Machinery Former Central Government S.1311Advisory Committee on Releases to the Environment Central Government S.1311Advisory Committee on Service Candidates Former Central Government S.1311Advisory Committee on Sites of Special Scientific Interest Former Central Government S.1311Advisory Committee on Telecommunications for Disabled and Elderly People (DIEL) Central Government S.1311Advisory Committee on the Government Art Collection Central Government S.1311Advisory Committee on the Microbiological safety of Food Central Government S.1311Advisory Committee on Work-Life Balance Former Central Government S.1311Advisory Committees on General Commissioners of Income Tax Central Government S.1311Advisory Committees on General Commissioners of Income Tax (Northern Ireland) Former Central Government S.1311Advisory Committees on Justices of the Peace (Northern Ireland) Former Central Government S.1311Advisory Committees on Justices of the Peace in England and Wales Central Government S.1311Advisory Committees on Justices of the Peace in Lancashire, Greater Manchester and Merseyside Central Government S.1311Advisory Conciliation and Arbitration Service Central Government S.1311Advisory Council on Libraries Former Central Government S.1311Advisory Council on National Records and Archives Central Government S.1311Advisory Council on Public Records Former Central Government S.1311Advisory Council on the Misuse of Drugs Central Government S.1311Advisory Group on Hepatitis Central Government S.1311Advisory Group on Military Medicine Central Government S.1311Advisory Panel on Standards for the Planning Inspectorate Former Central Government S.1311AEA Technology Former Public Corporation S.11001Aerospace Committee Former Central Government S.1311Age Concern Wiltshire Local Government S.1313Aggregator Vehicle PLC Central Government S.1311Agricultural Development and Advisory Service Former Central Government S.1311Agricultural Dwelling House Advisory Committees (England) (ADHAC) Former Central Government S.1311Agricultural Dwelling House Advisory Committees (Wales) Former Central Government S.1311Agricultural Land Tribunal (Wales) Central Government S.1311Agricultural Land Tribunals (England) Former Central Government S.1311Agricultural Research Institute of Northern Ireland Former Central Government S.1311Agricultural Wages Board for England and Wales Former Central Government S.1311Agricultural Wages Board for Northern Ireland Central Government S.1311Agricultural Wages Committees for England Former Central Government S.1311Agricultural Wages Committees for Wales Former Central Government S.1311Agriculture and Environment Biotechnology Commission Former Central Government S.1311Agriculture and Horticulture Development Board Central Government S.1311Agri-Food & Biosciences Institute Central Government S.1311Air Safety Support International Ltd Central Government S.1311Air Travel Trust Central Government S.1311Airborne Particles Expert Group Central Government S.1311Aire Valley Finance (No2) plc Public Financial Corporation S.12501Aire Valley Homes Leeds Public Non-Financial Corporation S.11001Aire Valley Mortgages 2004-1 plc Public Financial Corporation S.12501Aire Valley Mortgages 2005-1 plc Public Financial Corporation S.12501Aire Valley Mortgages 2006-1 plc Public Financial Corporation S.12501Aire Valley Mortgages 2007-1 plc Public Financial Corporation S.12501Aire Valley Mortgages 2007-2 plc Public Financial Corporation S.12501Aire Valley Mortgages 2008-1 plc Public Financial Corporation S.12501Aire Valley Warehousing 3 Limited Public Financial Corporation S.12501Airport Advertising Ltd (s MA) Public Non-Financial Corporation S.11001Airport Driving Range Company Limited Public Non-Financial Corporation S.11001Airport Management Consultants Ltd (s MA) Former Public Corporation S.11001

Airport Management Services Limited (s H&IE) Central Government S.1311Airport Petroleum Ltd (s MA) Public Non-Financial Corporation S.11001Airport Trading Ltd (s MA) Former Public Corporation S.11001Alcohol Education and Research Council Former Central Government S.1311Allerdale Borough Council Local Government S.1313Amber Valley Borough Council Local Government S.1313Amble Development Trust Ltd Local Government S.1313AMC Bank Ltd Public Financial Corporation S.12201Amercare Ltd - (s BNFL) Former Public Corporation S.11001Amlwch Port Local Government S.1313Ancient Monuments Board for Scotland Former Central Government S.1311Ancient Monuments Board for Wales Former Central Government S.1311Aneurin Bevan University Health Board Central Government S.1311Angel Train Contracts Former Public Corporation S.11001Anglian Water Former Public Corporation S.11001Angus Council Local Government S.1313Animal Diseases Research Association Former Central Government S.1311Animal Health Former Central Government S.1311Animal Health and Veterinary Laboratories Association Former Central Government S.1311Animal Planet (Latin Am) (50%) (sBBCW) (Associate) Public Non-Financial Corporation S.11001Animal Procedures Committee Central Government S.1311Animal Welfare Advisory Committee (MOD) Former Central Government S.1311Annan Harbour Former Public Non-Financial Corporation S.11001Antrim and Newtownabbey Borough Council Local Government S.1313Anvil Trust Ltd, The Local Government S.1313Appeal Body (DVTA) Central Government S.1311Appeals Service Former Central Government S.1311Apple and Pear Research Council (APRC) Former Central Government S.1311Appointments Commission Former Central Government S.1311Arbroath Harbour Local Government S.1313Architects Registration Board Public Non-Financial Corporation S.11001Architectural Heritage Fund Central Government S.1311Architecture and Design Scotland Central Government S.1311Ards and North Down Borough Council Local Government S.1313Areas of Outstanding Natural Beauty (AONB) Conservation Boards (En Bloc) Local Government S.1313Argyll and Bute Council Local Government S.1313Argyll Ferries Ltd Central Government S.1311Armagh City, Banbridge and Craigavon Borough Council Local Government S.1313Armagh Observatory and Planetarium Central Government S.1311Armed Forces Pay Review Body Central Government S.1311Armed Forces Personnel Administration Agency Former Central Government S.1311Arms Length Management Organisations (ALMOs) Public Non-Financial Corporation S.11001Army Base Repair Organisation (ABRO) Former Public Corporation S.11001Army Base Storage and Distribution Agency Former Central Government S.1311Army Personnel Centre Former Central Government S.1311Army Technical Support Agency Former Central Government S.1311Army Training and Recruiting Agency Former Central Government S.1311Arts and Humanities Research Board Former Central Government S.1311Arts and Humanities Research Council, The Central Government S.1311Arts Council for Wales National Lottery CG Funds, Accounts, Courts and Posts S.1311Arts Council of England Central Government S.1311Arts Council of Northern Ireland Central Government S.1311Arts Council of Wales Central Government S.1311

Arun District Council Local Government S.1313Ascension Island Personnel Ltd (50%) (sWS) (Associate) Former Public Non-Financial Corporation S.11001Ascham Homes Ltd Public Non-Financial Corporation S.11001Ashfield District Council Local Government S.1313Ashfield Homes Ltd Public Non-Financial Corporation S.11001Ashford Borough Council Local Government S.1313Ashworth Hospital Authority Former Central Government S.1311Asset Protection Agency Former Central Government S.1311Assets Recovery Agency Former Central Government S.1311Association of London Government Local Government S.1313Association of Port Health Authorities Local Government S.1313Association of Town Centre Management Local Government S.1313Attorney General's Office Central Government S.1311Auchmithie Harbour Former Public Non-Financial Corporation S.11001Audit Commission Former Public Non-Financial Corporation S.11001Audit Commission Pension Scheme (The) Public Pension Funds S.12901Audit Scotland Public Non-Financial Corporation S.11001Averon Leisure Management Limited Former Local Government S.1313Aviation Committee Former Central Government S.1311Avoch Harbour Former Public Non-Financial Corporation S.11001AWE [Atomic Weapons Establishment] Management Ltd Public Non-Financial Corporation S.11001AWE [Atomic Weapons Establishment] Plc Public Non-Financial Corporation S.11001Aycliffe - (s NTC) Former Central Government S.1311Aylesbury Vale District Council Local Government S.1313Aylesham and District Community Workshop Trust Local Government S.1313Babergh District Council Local Government S.1313Baileyfield Switch and Crossing Works Former Public Corporation S.11001Bainsdown Ltd (s MA) Public Non-Financial Corporation/Public Non-FinancialS.11001/03Bank of England Public Financial Corporation S.121Bank of Scotland plc Former Public Financial Corporation S.12201Banking Department Public Financial Corporation S.121Barbican Centre Local Government S.1313Barnet Homes Ltd Public Non-Financial Corporation S.11001Barnsley Metropolitan Borough Council Local Government S.1313Barnstaple Port Local Government S.1313Barrow-in-Furness Borough Council Local Government S.1313Basic Skills Agency Former Central Government S.1311Basildon - (s NTC) Former Central Government S.1311Basildon Borough Council Local Government S.1313Basingstoke and Deane Borough Council Local Government S.1313Basingstoke Dial-a-Ride Local Government S.1313Bassetlaw District Council Local Government S.1313Bath and North East Somerset Council Local Government S.1313BBC Commercial Holdings Limited Central Government S.1311BBC do Brazil Limitada (Brazil) (sWS) Public Non-Financial Corporation S.11001BBC East Asia Relay Company Ltd [Hong Kong] (s WS) Public Non-Financial Corporation S.11001BBC Haymarket Exhibitions Ltd (50%) (sBBCW) (Associate) Former Public Non-Financial Corporation S.11001BBC Magazines Inc. [USA] (s BBCW) Public Non-Financial Corporation S.11001BBC Pension Scheme Public Pension Funds S.12901BBC Polska SP Zoo [Poland] (s WS) Public Non-Financial Corporation S.11001BBC Radiocom (Bulgaria) OLLC [Bulgaria] (s WS) Public Non-Financial Corporation S.11001BBC Radiocom (Hungary) Ltd [Hungary] (s WS) Public Non-Financial Corporation S.11001BBC Radiocom (Praha) Sro [Czech Republic] (s WS) Public Non-Financial Corporation S.11001

BBC Radiocom (Romania) SRL [Romania] (s WS) Public Non-Financial Corporation S.11001BBC Radiocom (Slovakia) Ltd [Slovakia] (s WS) Public Non-Financial Corporation S.11001BBC Radiocom Deutschland GmbH (Germany) (sWS) Public Non-Financial Corporation S.11001BBC World Service (WS) Central Government S.1311BBC World Service Television Ltd (s BBCW) Public Non-Financial Corporation S.11001BBC World Service Training Trust (s WS) Public Non-Financial Corporation S.11001BBC Worldwide (France) SARL [France] (s BBCW) Public Non-Financial Corporation S.11001BBC Worldwide (Germany) GMBH [Germany] (s BBCW) Public Non-Financial Corporation S.11001BBC Worldwide (Investments) Ltd (s BBCW) Public Non-Financial Corporation S.11001BBC Worldwide Americas Inc.[USA] (s BBCW) Public Non-Financial Corporation S.11001BBC Worldwide Channel Investment Ltd (s BBCW) Public Non-Financial Corporation S.11001BBC Worldwide Ltd (BBCW)- (s HS) Public Non-Financial Corporation S.11001BBC Worldwide Music Ltd (s BBCW) Public Non-Financial Corporation S.11001BCE Corporate Functions Ltd Former Public Corporation S.11001Beacon Waste Ltd Local Government S.1313Beaumaris Port Local Government S.1313Bedford Borough Council Local Government S.1313Bedfordshire, Cambridgeshire, Hertfordshire and Northamptonshire Community Rehabilitation Comp Former Central Government S.1311Beeches Road Community Enterprise Ltd Local Government S.1313Beef Assurance Scheme Membership Panel Former Central Government S.1311Belfast Airport Former Public Corporation S.11001Belfast City Council Local Government S.1313Belfast Education and Library Board Central Government S.1311Belfast Harbour Commissioners Public Non-Financial Corporation S.11001Belfast Health and Social Care Trust Central Government S.1311Belgrade Theatre Local Government S.1313Benefits Agency Former Central Government S.1311Berkshire Young Musicians Trust Local Government S.1313Berneslai Homes Ltd Public Non-Financial Corporation S.11001Betsi Cadwaladr University Health Board Central Government S.1311Better Regulation Task Force Former Central Government S.1311Bideford Port Local Government S.1313BIG Lottery Fund Central Government S.1311Big Society Capital Former Central Government S.1311Big Society Foundation Former Central Government S.1311Big Society Trust Former Central Government S.1311Biggin Hill Aerodrome Local Government S.1313BIL Solutions Ltd - (s BNG / BNFL) Public Non-Financial Corporation S.11001Bio Products Laboratory Ltd Former Public Corporation S.11001Biotechnology and Biological Sciences Research Council (The) Central Government S.1311Birmingham Airport Former Public Corporation S.11001Birmingham BRIS Former Public Corporation S.11001Birmingham City Council Local Government S.1313Birmingham Heartlands UDC Former Public Corporation S.11001BIS (Postal Services Act 2011) B Company Limited Central Government S.1311BIS (Postal Services Act 2011) Company Limited Central Government S.1311Blaby District Council Local Government S.1313Black Country Development Corporation Former Public Corporation S.11001Black Horse Ltd Former Public Financial Corporation S.12201Blackburn Borough Transport Former Public Corporation S.11001Blackburn with Darwen Borough Council Local Government S.1313Blackpool Airport Ltd Public Non-Financial Corporation S.11001Blackpool Challenge Partnership Ltd Local Government S.1313

Blackpool Coastal Housing Ltd Public Non-Financial Corporation S.11001Blackpool Council Local Government S.1313Blackpool Fylde and Wyre Society for the Blind, The Local Government S.1313Blackpool Grand Theatre (Arts and Entertainment) Ltd Local Government S.1313Blackpool Grand Theatre Catering Ltd Local Government S.1313Blackpool Grand Theatre Trust Ltd Local Government S.1313Blackpool Operating Company Ltd Local Government S.1313Blackpool Town Centre Forum Ltd Local Government S.1313Blackpool Transport Services Ltd Public Non-Financial Corporation S.11001Blaenau Gwent County Borough Council Local Government S.1313Blyth Harbour Commissioners Public Non-Financial Corporation S.11001Blyth Valley Housing Ltd Former Public Corporation S.11001BNFL (IP) Ltd (s. BNFL) Public Non-Financial Corporation S.11001BNFL Engineering Ltd - (s BNFL) Former Public Corporation S.11001BNFL Enrichment Ltd - (BNFL) Former Public Corporation S.11001BNFL Enterprise - (s BNG / BNFL) Public Non-Financial Corporation S.11001BNFL Interim Storage Ltd - (s BNFL) Former Public Corporation S.11001BNFL Properties Limited - (s BNG / BNFL) Public Non-Financial Corporation S.11001Boards of Visitors and Visiting Committees (Northern Ireland) Central Government S.1311Boards of Visitors to Penal Establishments Central Government S.1311Bognor Regis Ltd Local Government S.1313Bolsover District Council Local Government S.1313Bolton at Home Ltd Former Public Corporation S.11001Bolton Council Local Government S.1313Booth & Fisher (Motor Services) Ltd - (s SYPTE) Former Public Corporation S.11001Bòrd na Gàidhlig Central Government S.1311Borough of Broxbourne Local Government S.1313Borough of Poole Local Government S.1313Boston Borough Council Local Government S.1313Boston Port Local Government S.1313Botanics Trading Company Ltd Public Non-Financial Corporation S.11001Boundary Commission for Northern Ireland Central Government S.1311Boundary Commission for Scotland Central Government S.1311Boundary Committee for England Former Central Government S.1311Bournemouth Airport Property Investments (Industrial) Ltd Public Non-Financial Corporation/Public Non-FinancialS.11001/3Bournemouth Airport Property Investments (Offices) Ltd Public Non-Financial Corporation/Public Non-FinancialS.11001/3Bournemouth Borough Council Local Government S.1313Bournemouth International Airport Ltd (s MA) Public Non-Financial Corporation/Public Non-FinancialS.11001/3Bournemouth Transport Ltd Former Public Corporation S.11001BPE Mechanical and Electrical Engineering Consultancy Former Public Corporation S.11001BPEX Ltd Central Government S.1311BPL Holdings Ltd (Formerly Plasma Resources UK Ltd) Former Public Corporation S.11001BR Property Board (s BRB) Former Public Corporation S.11001Bracknell - (s NTC) Former Central Government S.1311Bracknell Forest Borough Council Local Government S.1313Bradford & Bingley Pension Scheme Public Pension Funds S.12901Bradford & Bingley plc Central Government S.1311Bradford Film Limited Central Government S.1311Bradford Metropolitan District Council Local Government S.1313Braintree District Council Local Government S.1313BRB (Residuary) Ltd. Former Central Government S.1311Breckland Council Local Government S.1313Brecon Beacons National Park Authority Local Government S.1313

Brentwood Borough Council Local Government S.1313Bridgend County Borough Council Local Government S.1313Bridlington Pier and Harbour Commissioners Public Non-Financial Corporation S.11001Bridport Port Local Government S.1313Brighton and Hove City Council Local Government S.1313Brighton Buses Ltd Former Public Corporation S.11001Bristol Airport Former Public Corporation S.11001Bristol City Council Local Government S.1313Bristol Development Corporation Former Public Corporation S.11001Bristol Port Local Government S.1313Bristol, Gloucestershire, Somerset & Wiltshire Community Rehabilitation Company (CRC) Former Central Government S.1311British Airports Authority Former Public Corporation S.11001British Airways Former Public Corporation S.11001British Antarctic Survey Central Government S.1311British Association for Central & Eastern Europe Former Central Government S.1311British Board of Agrement Former Central Government S.1311British Broadcasting Corporation - (BBC) Central Government S.1311British Business Bank PLC Central Government S.1311British Coal (Mines) Former Public Corporation S.11001British Coal Corporation Former Public Corporation S.11001British Coal Staff Superannuation Scheme Public Pension Funds S.12901British Council Public Non-Financial Corporation S.11001British Educational Communications and Technology Agency (BECTA) Former Central Government S.1311British Electricity Authority Former Public Corporation S.11001British Energy Former Public Corporation S.11001British European Airways Former Public Corporation S.11001British Film Commission Central Government S.1311British Film Institute Central Government S.1311British Forces Post Office Former Central Government S.1311British Fuels Former Public Corporation S.11001British Fuels (Ireland) Ltd Former Public Corporation S.11001British Fuels Distributors Ltd Former Public Corporation S.11001British Gas Former Public Corporation S.11001British Geological Survey Central Government S.1311British Government Panel on Sustainable Development Former Central Government S.1311British Hallmarking Council Central Government S.1311British Library Central Government S.1311British Museum Central Government S.1311British Museum Company Ltd Public Non-Financial Corporation S.11001British National Oil Company Former Public Corporation S.11001British Nuclear Fuels plc (BNFL) Public Non-Financial Corporation S.11001British Nuclear Group Ltd. (s. BNFL) Public Non-Financial Corporation S.11001British Nuclear Group Project Services Ltd. (s. BNG / BNFL) Former Public Corporation S.11001British Nuclear Group Sellafield Ltd. (s. BNG / BNFL) Public Non-Financial Corporation S.11001British Nuclear Services Ltd. (s. BNG / BNFL) Public Non-Financial Corporation S.11001British Overseas Trade Board Former Central Government S.1311British Pharmacopoeia Commission Central Government S.1311British Potato Council Former Central Government S.1311British Railways Board - (BRB) Former Public Corporation S.11001British Screen Finance Limited Public Non-MMF Investment Funds S.12401British Shipbuilders Former Central Government S.1311British Tourist Authority Former Central Government S.1311British Transport Police (sSRA) Former Central Government S.1311

British Transport Police Authority Central Government S.1311British Waterways Board - (BWB) Former Public Corporation S.11001British Waterways Pension Trustees Ltd - (s BWB) Public Non-Financial Corporation S.11001British Wool Marketing Board Public Non-Financial Corporation S.11001Brixham Port Local Government S.1313Broadcasters Audience Research Board Ltd (50%) (sBBCW) (Associate) Public Non-Financial Corporation S.11001Broadcasting Complaints Commission Former Central Government S.1311Broadcasting Data services Ltd Former Public Corporation S.11001Broadcasting Standards Commission Former Central Government S.1311Broadland District Council Local Government S.1313Broadmoor Special Hospital Authority Former Central Government S.1311Broads Authority Local Government S.1311Bromsgrove District Council Local Government S.1313Brownies Taing (Lerwick) Former Public Non-Financial Corporation S.11001Broxtowe Borough Council Local Government S.1313Buckie Port Local Government S.1313Buckinghamshire County Council Local Government S.1313Bude Port Local Government S.1313Building Regulations Advisory Committee Central Government S.1311Building Societies Commission Central Government S.1311Building Standards Advisory Committee Former Central Government S.1311Burghead Port Local Government S.1313Burnley Borough Council Local Government S.1313Burnmouth Harbour Former Public Non-Financial Corporation S.11001Burry Port Local Government S.1313Bury Metropolitan Borough Council Local Government S.1313Business Advisory Committee on Telecommunications Former Central Government S.1311Business and Technology Education Council Former Central Government S.1311Buying Agency, The Former Public Corporation S.11001Buying Solutions Former Central Government S.1311Cabinet Office Central Government S.1311CADCAM Applications Training and Support Limited Local Government S.1313Cadw (Welsh Historic Monuments) Former Central Government S.1311Caernarvon Harbour Trustees Public Non-Financial Corporation S.11001Caerphilly County Borough Council Local Government S.1313Cairngorms National Park Authority Local Government S.1313Calderdale Metropolitan Borough Council Local Government S.1313Caledonian MacBrayne (HR) UK Ltd Former Public Corporation S.11001Caledonian MacBrayne Ltd Former Public Corporation S.11001Caledonian Maritime Assets Ltd Public Non-Financial Corporation S.11001CalMac Ferries Ltd Public Non-Financial Corporation S.11001Cambridge City Council Local Government S.1313Cambridgeshire County Council Local Government S.1313Camden ITEC Local Government S.1313Camden Mediation Service Local Government S.1313Campbeltown Port Local Government S.1313Canal & River Trust Public Non-Financial Corporation S.11001Cannock Chase District Council Local Government S.1313Canterbury City Council Local Government S.1313Capital for Enterprise Limited Former Central Government S.1311Cardiff and Vale University Health Board Central Government S.1311Cardiff Bay Development Corporation Former Public Corporation S.11001Cardiff City Transport Services Ltd Public Non-Financial Corporation S.11001

Cardiff Council Local Government S.1313Cardiff International Airport Ltd Public Non-Financial Corporation S.11001Care Council for Wales Central Government S.1311Care Quality Commission Central Government S.1311Careers Scotland Former Central Government S.1311Careers Wales Association Ltd Central Government S.1311Careers Wales Cardiff and Vale Ltd Central Government S.1311Careers Wales Dewis Gyrfa Ltd Central Government S.1311Careers Wales Mid Glamorgan and Powys Ltd Central Government S.1311Careers Wales West - Gyrda Cymru Gorllewin Ltd Central Government S.1311Carlisle (Crosby) Aerodrome Local Government S.1313Carlisle City Council Local Government S.1313Carmarthen Port Local Government S.1313Carmarthenshire County Council Local Government S.1313Carrick Housing Ltd Former Public Corporation S.11001Cart River Port (Paisley) Local Government S.1313Castle Point Borough Council Local Government S.1313Causeway Coast and Glens District Council Local Government S.1313CCTA- The Government Centre for Information Systems Former Central Government S.1311CEEP UK Central Government S.1311Cellardyke Port Local Government S.1313Central Adjudication Services Former Central Government S.1311Central Advisory Committee on Justices of the Peace (Scotland) Central Government S.1311Central Advisory Committee on Pensions and Compensation Central Government S.1311Central Arbitration Committee Central Government S.1311Central Bedfordshire Council Local Government S.1313Central Council for Education and Training in Social Work (UK) Former Central Government S.1311Central Electricity Generating Board Former Central Government S.1311Central Fire Brigades Advisory Council Former Central Government S.1311Central Laboratory of the Research Councils Former Central Government S.1311Central Lancashire - (s NTC) Former Central Government S.1311Central Manchester Development Corporation Former Public Corporation S.11001Central Office of Information Former Public Corporation S.11001Central Police Training and Development Authority Former Central Government S.1311Central Rail Users Consultative Committee (CRUCC) Former Central Government S.1311Central Science Laboratory Former Central Government S.1311Central Scotland Fire Board Former Local Government S.1313Centre for Ecology and Hydrology Central Government S.1311Centre for Environment Fisheries and Aquaculture Science Technology Ltd Public Non-Financial Corporation S.11001Centre for Environment, Fisheries and Aquaculture Science (CEFAS) Central Government S.1311Centre for Management and Policy Studies Former Central Government S.1311Centre House Productions Ltd (CHP) - (s BBC) Public Non-Financial Corporation S.11001Ceredigion County Council Local Government S.1313Chamberlain of London LG Funds, Accounts, Courts and Posts S.1313Chancellor of the Duchy of Lancaster CG Funds, Accounts, Courts and Posts S.1311Channel Four International Ltd - (s C4) Former Public Corporation S.11001Channel Four Learning Ltd - (s C4) Former Public Corporation S.11001Channel Four Television Company Ltd - (s C4) Former Public Corporation S.11001Channel Four Television Corporation Ltd (C4) Public Non-Financial Corporation S.11001Channel Tunnel Rail Link Limited Former Public Corporation S.11001Charities Advisory Committee Central Government S.1311Charity Commission for England and Wales Central Government S.1311Charity Commission of Northern Ireland Central Government S.1311

Charnwood Borough Council Local Government S.1313Charnwood Neighbourhood Housing Ltd Former Public Corporation S.11001Chelmsford City Council Local Government S.1313Cheltenham Borough Council Local Government S.1313Chepstow Port Local Government S.1313Chequers Trust Central Government S.1311Cherwell District Council Local Government S.1313Cheshire & Greater Manchester Community Rehabilitation Company (CRC) Former Central Government S.1311Cheshire East Council Local Government S.1313Cheshire West and Chester Council Local Government S.1313Chester City Transport Ltd Former Public Corporation S.11001Chesterfield Borough Council Local Government S.1313Chevening Estate/Trust Central Government S.1311Chichester District Council Local Government S.1313Chichester Harbour Conservancy Board Public Non-Financial Corporation S.11001Chief Electoral Officer for Northern Ireland Central Government S.1311Chief Executive of Skills Funding Central Government S.1311Child Care Law Review Body Former Central Government S.1311Child Maintenance and Enforcement Commission (CMEC) Former Central Government S.1311Child Support Agency Former Central Government S.1311Child Support Appeal Tribunals Former Central Government S.1311Children and Family Court Advisory and Support Service (CAFCASS) Central Government S.1311Children’s Commissioner for Wales Central Government S.1311Children's Panels Advisory Committee (reclassified from CG in 98q3) Local Government S.1313Children's Trust Boards (En Bloc) Local Government S.1313Children's Workforce Development Council Former Central Government S.1311Chiltern District Council Local Government S.1313Chorley Council Local Government S.1313Christchurch Borough Council Local Government S.1313Churches Conservation Trust Central Government S.1311City Academies (En Bloc) Former Central Government S.1311City Airport Rail Enterprises (Holdings) Limited Local Government S.1313City Airport Rail Enterprises Plc Local Government S.1313City and County of Swansea Local Government S.1313City Colleges for the Technology of the Arts (En Bloc) Central Government S.1311City of Dundee District Council Launderette Local Government S.1313City of Edinburgh District Council Market Local Government S.1313City of Glasgow District Council Market Local Government S.1313City of Lincoln Council Local Government S.1313City of London Corporation Local Government S.1313City of London Police Local Government S.1313City of York Council Local Government S.1313City Technology Colleges (En Bloc) Central Government S.1311Citybus Ltd - (s NITHC) Public Non-Financial Corporation S.11001CityWest Homes Ltd Public Non-Financial Corporation S.11001Civil Aviation Authority (CAA) Public Non-Financial Corporation S.11001Civil Aviation Authority International Ltd (CAA International Ltd) Public Non-Financial Corporation S.11001Civil Justice Council Central Government S.1311Civil Nuclear Police Authority (including Civil Nuclear Constabulary) Central Government S.1311Civil Procedure Rule Committee Central Government S.1311Civil Service Annuities Assurance Society, The Former Public Financial Corporation S.12801Civil Service Appeal Board Central Government S.1311Civil Service Arbitration Tribunal Central Government S.1311

Civil Service Commission Central Government S.1311Civil Service Occupational Health and Safety Agency Former Central Government S.1311Clackmannanshire Council Local Government S.1313CLIK (Central Laboratory Innovation and Knowledge Transfer Co.Ltd) Former Public Corporation S.11001Clinical Commissioning Groups (En Bloc) Central Government S.1311Clinical Engineering and Medical Physics Services Advisory Committee Former Central Government S.1311Clinical Imaging Services Advisory Committee Former Central Government S.1311Clinical Standards Advisory Group Former Central Government S.1311Clinical Standards Board for Scotland (The) Former Central Government S.1311Clothing and Allied Products Industry Training Board Former Central Government S.1311Clothing and Industry Training Boards (NI) Former Central Government S.1311Clydebank Municipal Bank Ltd Public Financial Corporation S.12501CNC Building Control Consultancy Joint Committee Public Non-Financial Corporation S.11001Coal Authority Central Government S.1311Coal Developments (Queensland) Ltd - (s BCC) Former Public Corporation S.11001Coal Industry Estates Ltd - (s BCC) Former Public Corporation S.11001Coal Industry Patents Ltd - (s BCC) Former Public Corporation S.11001Coastguard Former Central Government S.1311Colchester Borough Council Local Government S.1313Colchester Borough Homes Ltd Public Non-Financial Corporation S.11001Colchester Port Local Government S.1313Coleraine District Policing Partnership Local Government S.1313Coleraine Harbour Commissioners Public Non-Financial Corporation S.11001Coll Aerodrome Local Government S.1313College of Arms Former Central Government S.1311College of Policing Central Government S.1311Colleges of Further Education (Scotland) (En Bloc) Central Government S.1311Collieston Harbour Former Public Non-Financial Corporation S.11001Combined Courts (En Bloc) CG Funds, Accounts, Courts and Posts S.1311Comhaire nan Eilean Siar Council Local Government S.1313Commission for Architecture and the Built Environment Former Central Government S.1311Commission for Health Improvement Former Central Government S.1311Commission for Integrated Transport Former Central Government S.1311Commission for Judicial Appointments (Scotland) Central Government S.1311Commission for Local Administration Central Government S.1311Commission for Local Administration in Wales Central Government S.1311Commission for New Towns Former Central Government S.1311Commission for Patient and Public Involvement in Health Former Central Government S.1311Commission for Rural Communities Former Central Government S.1311Commission for Social Care Inspection for England (CSCI) Former Central Government S.1311Commission for the New Economy Ltd Local Government S.1313Commission for Victims and Survivors Central Government S.1311Commissioner for Ethical Standards in Public Life in Scotland Central Government S.1311Commissioner for Protection against Unlawful Industrial Action Former Central Government S.1311Commissioner for the Rights of Trade Union Members Former Central Government S.1311Commissioner of the Metropolis (Metropolitan Police Force) Local Government S.1313Commissioners of Irish Lights, The Central Government S.1311Commissioners of Taxes for the City of London Local Government S.1313Committee for Monitoring Agreements On Tobacco Advertising Sponsorship Central Government S.1311Committee of Investigation for Great Britain Former Central Government S.1311Committee on Agricultural Valuation Former Central Government S.1311Committee on Appeals Criteria and Miscarriages of Justice Former Central Government S.1311Committee on Carcinogenicity of Chemicals in Food, Consumer Products and the Environment Central Government S.1311

Committee on Climate Change Central Government S.1311Committee on Medical Aspects of Food and Nutrition Policy Former Central Government S.1311Committee on Medical Aspects of Radiation in the Environment Central Government S.1311Committee on Mutagenicity of Chemicals in Food, Consumer Products and the Environment Central Government S.1311Committee on Products and Processes for use in Public Water Supply Former Central Government S.1311Committee on Standards in Public Life Central Government S.1311Committee on the Medical Effects of Air Pollutants (DH) Central Government S.1311Committee on the Safety of Medicines Central Government S.1311Committee on Toxicity of Chemicals in food, Consumer Products and the Environment Central Government S.1311Committees for the Employment of Disabled People Former Central Government S.1311Common Services Agency of the Scottish Health Service (NHS National Services Scotland Board) Central Government S.1311Commons Commissioners Former Central Government S.1311Commonwealth Development Corporation Public Financial Corporation S.12Commonwealth Parliamentary Association (UK) Branch Central Government S.1311Commonwealth Scholarship Commission in the UK Central Government S.1311Commonwealth War Graves Commission Central Government S.1311Communications for Business Central Government S.1311Communities Scotland Former Central Government S.1311Community and Safety Services Limited Public Non-Financial Corporation S.11001Community Councils (Scotland) (En Bloc) Local Government S.1313Community Councils (Wales) (En Bloc) Local Government S.1313Community Development Foundation Central Government S.1311Community Fund Former Central Government S.1311Community Health Councils (En Bloc) Former Central Government S.1311Community Health Councils (Wales) Central Government S.1311Community Health Councils (Wales) Board Central Government S.1311Community Learning Scotland Former Central Government S.1311Community Safety Glasgow Local Government S.1313Community Schools (En Bloc) Local Government S.1313Companies House Public Non-Financial Corporation S.11001Compensation Agency (Northern Ireland) Central Government S.1311Competition and Markets Authority Central Government S.1311Competition Appeal Tribunal Central Government S.1311Competition Commission Central Government S.1311Competition Service Central Government S.1311Compost Development Venture (CDV) Ltd Local Government S.1313Conservation Board for the Chilterns Area of Outstanding Natural Beauty Local Government S.1313Conservation Board for the Cotswolds Area of Outstanding Natural Beauty Local Government S.1313Consignia (Customer Management) Limited Public Non-Financial Corporation S.11001Consolidated Fund CG Funds, Accounts, Courts and Posts S.1311Construction Industry Advisory Council (Northern Ireland) Central Government S.1311Construction Industry Training Board (NI) Central Government S.1311Construction Industry Training Board, The Central Government S.1311Construction Service Former Central Government S.1311Consultative Board on Badgers and Bovine Tuberculosis Former Central Government S.1311Consumer Communications for England (CCE) Central Government S.1311Consumer Council for Postal Services (Postwatch) Former Central Government S.1311Consumer Council for Water Central Government S.1311Consumer Financial Education Body Ltd Central Government S.1311Consumer Focus Central Government S.1311Consumer Panel Former Central Government S.1311Consumers’ Committee for Great Britain under the Agricultural Marketing Act 1958 Former Central Government S.1311

Contingencies Fund CG Funds, Accounts, Courts and Posts S.1311Contracts Rights Renewal Adjudicator Central Government S.1311Contributions Agency Former Central Government S.1311Conversion Loan Redemption Account CG Funds, Accounts, Courts and Posts S.1311Conwy County Borough Council Local Government S.1313Copeland Borough Council Local Government S.1313Copyright Tribunal, The Central Government S.1311Corby - (s NTC) Former Central Government S.1311Corby Borough Council Local Government S.1313Cornwall Airport Local Government S.1313Cornwall Council Local Government S.1313Coroners LG Funds, Accounts, Courts and Posts S.1313Cotswold District Council Local Government S.1313Council for Catholic Maintained Schools Central Government S.1311Council for Healthcare Regulatory Excellence Central Government S.1311Council for National Academic Awards Former Central Government S.1311Council for Nature Conservation and the Countryside Central Government S.1311Council for Professions Supplementary to Medicine, the Former Central Government S.1311Council for Science and Technology Central Government S.1311Council for the Central Laboratory of the Research Councils (CCLRC) Former Central Government S.1311Council for the Regulation of Healthcare Professionals Central Government S.1311Council of Reserve Forces and Cadet Associations / Reserve Forces and Cadet Associations Central Government S.1311Council of the Isles of Scilly Local Government S.1313Council on Tribunals Former Central Government S.1311Counter Fraud and Security Management Service Former Central Government S.1311Countryside Agency Former Central Government S.1311Countryside Council for Wales Former Central Government S.1311County Councils (En Bloc) Local Government S.1313County Court Rule Committee Former Central Government S.1311County Courts CG Funds, Accounts, Courts and Posts S.1311County Durham Development Co Ltd Local Government S.1313County Schools (En Bloc) Former Local Government S.1313Court Funds Investment Account CG Funds, Accounts, Courts and Posts S.1311Court Service, The Former Central Government S.1311Coutts & Co Public Financial Corporation S.12201Covent Garden Market Authority Public Non-Financial Corporation S.11001Coventry (Basington) Aerodrome Local Government S.1313Coventry City Council Local Government S.1313Cowal Ferries Ltd Central Government S.1311Craven District Council Local Government S.1313Crawley Borough Council Local Government S.1313Creative Scotland Central Government S.1311Crime Concern, Marks and Spencer, Groundwork Partnership (t/a Youth Works) (The) Central Government S.1311Crime Prevention Agency Board Former Central Government S.1311Criminal Cases Review Commission Central Government S.1311Criminal Injuries Compensation Appeals Panel (CICAP) Former Central Government S.1311Criminal Injuries Compensation Authority Central Government S.1311Criminal Injuries Compensation Board Former Central Government S.1311Criminal Justice Inspection Northern Ireland / the Chief Inspector of Criminal Justice in Northern Irela Central Government S.1311Criminal Procedure Rule Committee Central Government S.1311Criminal Records Bureau Former Central Government S.1311Crofting Commission (formerly Crofter's Commission) Central Government S.1311Cromarty Firth Former Public Non-Financial Corporation S.11001

Cromarty Harbour Former Public Non-Financial Corporation S.11001Cross London Rail Links Ltd Former Central Government S.1311Crossrail Limited Local Government S.1313Crown Agents for Overseas Governments and Administrations Ltd (known as Crown Agents) Former Public Corporation S.11001Crown Agents Holding and Realisation Board Former Public Corporation S.11001Crown Court Rule Committee Former Central Government S.1311Crown Courts (En Bloc) CG Funds, Accounts, Courts and Posts S.1311Crown Estate Public Non-Financial Corporation S.11001Crown Estate Paving Commission Local Government S.1313Crown Estate Scotland (Interim Management) Public Non-Financial Corporation S.11001Crown Office, Scotland Central Government S.1311Crown Prosecution Service Central Government S.1311Cruden Bay Harbour Former Public Non-Financial Corporation S.11001CTRL (UK) Ltd Former Public Corporation S.11001CTRL Section 1 Finance plc Central Government S.1311Culture North East (North East Cultural Consortium) Former Central Government S.1311Cumbernauld Development Corporation Former Public Corporation S.11001Cumbria and Lancashire Community Rehabilitation Company (CRC) Former Central Government S.1311Cumbria County Council Local Government S.1313Cumbria Waste Disposal Local Government S.1313Customer Service Committees (OFWAT) Central Government S.1311Cwm Taf Health Board Central Government S.1311Cwmbran - (s NTC) Former Central Government S.1311Dacorum Council Local Government S.1313Dairy Produce Quota Tribunal Former Central Government S.1311DairyCo Ltd Central Government S.1311Darlington Borough Council Local Government S.1313Dartford Borough Council Local Government S.1313Dartmoor National Park Authority Local Government S.1313Dartmoor Steering Group and Working Party Former Central Government S.1311Darwin Advisory Committee Central Government S.1311Daventry District Council Local Government S.1313David MacBrayne HR (UK) Ltd Central Government S.1311David MacBrayne Ltd Central Government S.1311Debt Management Account CG Funds, Accounts, Courts and Posts S.1311Deer Commission for Scotland Former Central Government S.1311Defence Analytical Services Agency Former Central Government S.1311Defence Animal Centre Former Central Government S.1311Defence Aviation Repair Agency Former Public Corporation S.11001Defence Bills Agency Former Central Government S.1311Defence Codification Agency Former Central Government S.1311Defence Communications Services Agency Former Central Government S.1311Defence Dental Agency Former Central Government S.1311Defence Estates Former Central Government S.1311Defence Estates Organisation Former Central Government S.1311Defence Evaluation and Research Agency Former Public Corporation S.11001Defence Geographical and Imaging Intelligence Agency Former Central Government S.1311Defence Housing Executive Former Central Government S.1311Defence Intelligence and Security Agency Former Central Government S.1311Defence Medical Training Organisation Former Central Government S.1311Defence Nuclear Safety Committee Central Government S.1311Defence Postal and Courier Services Agency Former Central Government S.1311Defence Procurement Agency Former Central Government S.1311

Defence Science and Technology Laboratory (The) (DSTL) Public Non-Financial Corporation S.11001Defence Scientific Advisory Council Central Government S.1311Defence Secondary Care Agency Former Central Government S.1311Defence Storage and Distribution Agency Former Central Government S.1311Defence Support Group Public Non-Financial Corporation S.11001Defence Transport and Movement Executive Former Central Government S.1311Defence Vetting Agency Former Central Government S.1311Defence, Clothing and Textiles Agency Former Central Government S.1311Denbighshire County Council Local Government S.1313Denehurst Park (Rochdale) Ltd Local Government S.1313Dental Practice Board Former Central Government S.1311Dental Rates Study Group Former Central Government S.1311Dental Vocational Training Authority Former Central Government S.1311Department for Business, Energy and Industrial Strategy Central Government S.1311Department for Business, Enterprise & Regulatory Reform (BERR) Former Central Government S.1311Department for Business, Innovation and Skills Former Central Government S.1311Department for Children, Schools and Families (DCSF) Former Central Government S.1311Department for Communities and Local Government Central Government S.1311Department for Constitutional Affairs (DCA) Former Central Government S.1311Department for Culture, Media & Sport Central Government S.1311Department for Education Central Government S.1311Department for Employment and Learning Central Government S.1311Department for Employment and Skills Former Central Government S.1311Department for Environment, Food & Rural Affairs Central Government S.1311Department for Exiting the European Union Central Government S.1311Department for Innovation, Universities & Skills (DIUS) Former Central Government S.1311Department for International Development Central Government S.1311Department for International Trade Central Government S.1311Department for Transport Central Government S.1311Department for Transport, Local Government and the Regions (DTLR) Former Central Government S.1311Department for Work and Pensions Central Government S.1311Department of Energy and Climate Change (DECC) Former Central Government S.1311Department of Health Central Government S.1311Department of Trade and Industry (DTI) Former Central Government S.1311Derby City Council Local Government S.1313Derbyshire County Council Local Government S.1313Derbyshire Dales District Council Local Government S.1313Derbyshire, Nottinghamshire, Leicestershire & Rutland Community Rehabilitation Company (CRC) Former Central Government S.1311Derry City and Strabane District Council Local Government S.1313Design Council (incorporating CABE) Former Central Government S.1311Developing Initiatives for Support in the Community Former Public Non-Financial Corporation S.11001Development Awareness Working Group Former Central Government S.1311Development Board for Rural Wales Former Public Corporation S.11001Development Initiative for Slough Housing Local Government S.1313Devon County Council Local Government S.1313Devon Waste Management Limited Former Public Corporation S.11001Diamond Light Source Limited Central Government S.1311Diceform Ltd - (s Remploy Ltd) Former Public Corporation S.11001Diplomatic Service Appeal Board Former Central Government S.1311Direct Labour Organisations (En Bloc) Local Government S.1313Direct Line Group Former Public Financial Corporation S.12801Direct Rail Services Ltd Public Non-Financial Corporation S.11001Direct Service Organisations Local Government S.1313

Directly Operated Railways Central Government S.1311Disability Employment Advisory Committee Former Central Government S.1311Disability Living Allowance Advisory Board Former Central Government S.1311Disability Living Allowance Advisory Board for Northern Ireland Central Government S.1311Disability Rights Commission Former Central Government S.1311Disability Rights Task Force Former Central Government S.1311Disabled People’s Employment Corporation (UK) Ltd Central Government S.1311Disabled Persons Transport Advisory Committee (DPTAC) Central Government S.1311Disclosure and Barring Service Central Government S.1311Disposal Services Agency Former Central Government S.1311Distinction and Meritorious Service Awards Committee Central Government S.1311District Councils Local Government S.1313DoA Ltd Former Central Government S.1311Docklands Light Railway Ltd (s.TfL) Public Non-Financial Corporation S.11001Doctors’ and Dentists’ Review Body Central Government S.1311Dolerite Funding No.1 plc Public Financial Corporation S.12501Dolerite Funding No.2 plc Public Financial Corporation S.12501Domestic Coal Consumers' Council Former Central Government S.1311Dominican Playgroup Local Government S.1313Donations and Bequests (to government) CG Funds, Accounts, Courts and Posts S.1311Doncaster Metropolitan Borough Council Local Government S.1313Dorneywood Trust Central Government S.1311Dornoch Aerodrome Local Government S.1313Dorset County Council Local Government S.1313Dorset, Devon & Cornwall Community Rehabilitation Company (CRC) Former Central Government S.1311Dounreay Site Restoration Limited Central Government S.1311Dover District Council Local Government S.1313Dover Harbour Board Public Non-Financial Corporation S.11001Drainage Council for Northern Ireland Central Government S.1311Driver & Vehicle Agency (Northern Ireland) Public Non-Financial Corporation S.11001Driver and Vehicle Licensing Agency (DVLA) Central Government S.1311Driving Standards Agency Public Non-Financial Corporation S.11001Dudley Metropolitan Borough Council Local Government S.1313Duke of York’s Military School Former Central Government S.1311Dumfries and Galloway Council Local Government S.1313Dumfries and Galloway Regional Council Harbour Local Government S.1313Dunbar Harbour Former Public Non-Financial Corporation S.11001Dunbar Port Local Government S.1313Dundee Aerodrome Former Local Government S.1313Dundee City Council Local Government S.1313Dunstaffnage Marine Laboratory Central Government S.1311Durham County Council Local Government S.1313Durham Tees Valley Community Rehabilitation Company (CRC) Former Central Government S.1311Ealing Homes Ltd Former Public Corporation S.11001East Ayrshire Council Local Government S.1313East Cambridgeshire District Council Local Government S.1313East Coast Main Line Company Ltd Former Public Non-Financial Corporation S.11001East Devon District Council Local Government S.1313East Dorset District Council Local Government S.1313East Dunbartonshire Council Local Government S.1313East Dunbartonshire Municipal Bank Ltd Public Financial Corporation S.12501East Hampshire District Council Local Government S.1313East Hertfordshire District Council Local Government S.1313

East Kent Housing Public Non-Financial Corporation S.11001East Lancashire Light Railway Trust Local Government S.1313East Lindsey District Council Local Government S.1313East London Waste Authority Local Government S.1313East Lothian Council Local Government S.1313East Midlands Airport (s MA) Public Non-Financial Corporation/Public Non-FinancialS.11001/3East Midlands Airport Nottingham Derby Leicester Ltd Public Non-Financial Corporation/Public Non-FinancialS.11001/3East Midlands Airport Property Investments (Hotels) Ltd Public Non-Financial Corporation/Public Non-FinancialS.11001/3East Midlands Airport Property Investments (Industrial) Ltd Public Non-Financial Corporation/Public Non-FinancialS.11001/3East Midlands Airport Property Investments (Offices) Ltd Public Non-Financial Corporation/Public Non-FinancialS.11001/3East Midlands Cultural Consortium Former Central Government S.1311East Midlands Development Agency Former Central Government S.1311East Midlands International Airport Former Public Corporation S.11001East Midlands Region: Electricity Consumers Committee Former Central Government S.1311East North East Homes Leeds Public Non-Financial Corporation S.11001East Northamptonshire Council Local Government S.1313East of England Development Agency Former Central Government S.1311East of England International Ltd Former Central Government S.1311East of Scotland Water Authority Former Public Corporation S.11001East Renfrewshire Council Local Government S.1313East Riding of Yorkshire Council Local Government S.1313East Staffordshire Borough Council Local Government S.1313East Sussex County Council Local Government S.1313Eastbourne Borough Council Local Government S.1313Eastbourne Buses Ltd Former Public Corporation S.11001Eastbourne Homes Ltd Public Non-Financial Corporation S.11001Eastern Health and Personal Social Services Board Central Government S.1311Eastern Region: Electricity Consumers’ Committee Former Central Government S.1311Eastern Shires Purchasing Organisation Public Non-Financial Corporation S.11001Eastleigh Borough Council Local Government S.1313Eblex Ltd Central Government S.1311Economic and Social Research Council, The Central Government S.1311Economic Research Institute of Northern Ireland Central Government S.1311Eday Aerodrome Local Government S.1313Eden District Council Local Government S.1313Edinburgh City Council Local Government S.1313Edinburgh International Conference Centre Ltd Local Government S.1313Edinburgh Tours Ltd Public Non-Financial Corporation S.11001Education Action Fora Local Government S.1313Education Funding Agency Central Government S.1311Education Leeds Ltd Local Government S.1313Education Scotland Central Government S.1311Education Transfer Council (ETC) Former Central Government S.1311Eileen Trust CG Funds, Accounts, Courts and Posts S.1311Electoral Commission Central Government S.1311Electricity Council Former Central Government S.1311Electricity Producers Insurance Co. Ltd Former Public Corporation S.11001Electricity Settlements Company Ltd Central Government S.1311Elmbridge Borough Council Local Government S.1313Employment Service Former Central Government S.1311Employment Tribunals Service Former Central Government S.1311Energy Advisory Panel Former Central Government S.1311Energy Sales and Trading Ltd (s. BNFL) Former Public Corporation S.11001

Enfield Homes Ltd Public Non-Financial Corporation S.11001Engineering and Physical Sciences Research Council, The Central Government S.1311Engineering Construction Industry Training Board Central Government S.1311England Marketing Advisory Board Central Government S.1311English Institute for Sport, The Central Government S.1311English National Board for Nursing, Midwifery and Health Visiting Former Central Government S.1311English Nature Former Central Government S.1311English Partnerships (LP) Limited Former Central Government S.1311English Tourism Council Former Central Government S.1311Enniskillen Aerodrome Local Government S.1313Enrichment Holdings Limited Central Government S.1311Enrichment Investments Limited Central Government S.1311Enterprise South Devon Local Government S.1313Enterprise Ulster Former Central Government S.1311Environment Agency Central Government S.1311Environment and Heritage Service Former Central Government S.1311Epping Forest District Council Local Government S.1313Epsom and Ewell Borough Council Local Government S.1313Equal Opportunities Commission for Northern Ireland Former Central Government S.1311Equality 2025 Central Government S.1311Equality and Human Rights Commission Central Government S.1311Equality Commission for Northern Ireland Central Government S.1311Erewash Borough Council Local Government S.1313Essex Community Rehabilitation Company (CRC) Former Central Government S.1311Essex County Council Local Government S.1313Ethnic Minority Business Forum Former Central Government S.1311Euro-Hub (Birmingham) Local Government S.1313European Channel Broadcasting Ltd (s BBCW) Public Non-Financial Corporation S.11001European Channel Management Ltd (s BBCW) Public Non-Financial Corporation S.11001Eurostar (UK) Ltd Former Public Corporation S.11001Exchange Equalisation Account CG Funds, Accounts, Courts and Posts S.1311Exeter and Devon Airport Ltd Former Public Corporation S.11001Exeter City Council Local Government S.1313Exmoor National Park Authority Local Government S.1313Expert Advisory Group on AIDS Central Government S.1311Expert Group on Cryptosporidium in Water Supplies Former Central Government S.1311Expert Group on Vitamins and Minerals Central Government S.1311Expert Panel on Air Quality Standards Central Government S.1311Export Action Group for Building Materials Former Central Government S.1311Export Credits Guarantee Department Public Financial Corporation S.12Export Guarantees Advisory Council Central Government S.1311Extra Parliamentary Panel Central Government S.1311Eyemouth Harbour Former Public Non-Financial Corporation S.11001F2 Chemicals Ltd - (s BNFL) Former Public Corporation S.11001F2 Chemicals Pension Trustee Co. Ltd (s BNFL Fl Ltd) Former Public Corporation S.11001Fair Employment Commission for Northern Ireland Former Central Government S.1311Fair Employment Tribunal Central Government S.1311Fairfields Art Centre Trust Local Government S.1313Falkirk Council Local Government S.1313Falmouth Harbour Commissioners Public Non-Financial Corporation S.11001Family Health Services Appeal Authority Former Central Government S.1311Family Health Services Appeal Authority (Tribunal) Former Central Government S.1311Family Practitioner Committees Former Central Government S.1311

Family Procedure Rule Committee Central Government S.1311Fareham Borough Council Local Government S.1313Farm Animal Welfare Council Former Central Government S.1311FCO Services Public Non-Financial Corporation S.11001FE Improvement Ltd Former Central Government S.1311Fellside Heat and Power Ltd (s. BNG / BNFL) Public Non-Financial Corporation S.11001Fenland District Council Local Government S.1313Fermanagh and Omagh District Council Local Government S.1313FHS Appeals Authority Former Central Government S.1311Fieldwealth Ltd - (s LDDC) Former Public Corporation S.11001Fife Council Local Government S.1313Fife Regional Council Harbour Local Government S.1313FilmFour Ltd - (s C4) Public Non-Financial Corporation S.11001Finance Wales Investments (2) Ltd Public Financial Corporation S.12501Finance Wales Investments Ltd Public Financial Corporation S.12501Finance Wales Plc Central Government S.1311Financial Conduct Authority Public Financial Corporation S.12601Financial Ombudsman Service Public Financial Corporation S.12601Financial Reporting Advisory Board Central Government S.1311Financial Reporting Council, The Central Government S.1311Financial Services and Markets Appeal Tribunal Central Government S.1311Financial Services Authority Former Public Financial Corporation S.12601Financial Services Compensation Scheme Central Government S.1311Financial Services Tribunal Former Central Government S.1311Fire and Civil Defence Authorities (En Bloc) Former Local Government S.1313Fire and Rescue Authorities (En Bloc) Local Government S.1313Fire and Rescue Authorities (Scotland) (En Bloc) Former Local Government S.1313Fire and Rescue Services (England and Wales) (En Bloc) Local Government S.1313Fire and Rescue Services (Scotland) (En Bloc) Former Local Government S.1313Fire Authority for Northern Ireland Former Central Government S.1311Fire Service College Public Non-Financial Corporation S.11001Firearms Consultative Committee Central Government S.1311Firebuy Former Central Government S.1311Firesmart Ltd - (s LDDC) Former Public Corporation S.11001First Choice Homes Oldham Ltd Former Public Corporation S.11001First Rate Exchange Services Holdings Limited Public Financial Corporation S.12601First Rate Exchange Services Limited Public Financial Corporation S.12601Fisheries Conservancy Board for Northern Ireland Former Central Government S.1311Fisheries Research Agency Former Central Government S.1311Fisheries Research Services Former Central Government S.1311Flamborough (North Sea Landing) Harbour Commissioners Public Non-Financial Corporation S.11001Fleet Air Arm Museum Public Non-Financial Corporation S.11001Flexibus Ltd - (s NITHC) Former Public Corporation S.11001Flintshire County Council Local Government S.1313Fluorochem Ltd - (s BNFL F2 Ltd) Former Public Corporation S.11001Folkestone Sports Centre Trust Ltd Local Government S.1313Food Advisory Committee Central Government S.1311Food and Environment Research Agency (FERA) Former Central Government S.1311Food from Britain Former Central Government S.1311Food Standards Agency Central Government S.1311Food Standards Scotland Central Government S.1311Football Licensing Authority Former Central Government S.1311Football Taskforce Former Central Government S.1311

Foreign & Commonwealth Office Central Government S.1311Foreign Compensation Commission Former Central Government S.1311Forensic Science Service Public Non-Financial Corporation S.11001Forensic Science Service Northern Ireland Central Government S.1311Foresight Steering Group Former Central Government S.1311Forest Enterprise England Public Non-Financial Corporation S.11001Forest Enterprise Scotland Public Non-Financial Corporation S.11001Forest Enterprise Wales Former Public Corporation S.11001Forest Heath District Council Local Government S.1313Forest of Dean District Council Local Government S.1313Forest Research Central Government S.1311Forestry Commission Central Government S.1311Forth Estuary Transport Authority Former Central Government S.1311Forth Road Bridge Joint Board Former Public Corporation S.11001Foundation Schools (and Foundation Special Schools) (En Bloc) Local Government S.1313Foyle Fisheries Commission Former Central Government S.1311Foyle, Carlingford and Irish Lights Commission Central Government S.1311Fraserburgh Harbour Former Public Non-Financial Corporation S.11001Free Schools (En Bloc) Central Government S.1311Fuel Cells Advisory Panel Former Central Government S.1311Funding Agency for Schools Former Central Government S.1311Furness Enterprise Ltd Local Government S.1313Further Education Corporations in England (En Bloc) Former Central Government S.1311Further Education Funding Council (FEFC) Former Central Government S.1311Further Education Funding Council for Wales Former Central Government S.1311Fylde Borough Council Local Government S.1313Galleon Ltd (s BBCW) Former Public Non-Financial Corporation S.11001Gambling Commission Central Government S.1311Gaming Board for Great Britain Former Central Government S.1311Gangmasters Licensing Authority Central Government S.1311Gardenstown Harbour Former Public Non-Financial Corporation S.11001Gas and Electricity Consumers' Council (energywatch) Former Central Government S.1311Gateshead Council Local Government S.1313Gateshead Housing Company Public Non-Financial Corporation S.11001Gedling Borough Council Local Government S.1313Geffrye Museum Trust Ltd Central Government S.1311Gene Therapy Advisory Committee Central Government S.1311General Commissioners of Income Tax (GCIT) Central Government S.1311General Consumer Council for Northern Ireland Central Government S.1311General Lighthouse Fund Central Government S.1311General Register Office for Scotland (GROS) Former Central Government S.1311General Social Care Council Former Central Government S.1311General Teaching Council for England Former Central Government S.1311General Teaching Council for Northern Ireland Central Government S.1311General Teaching Council for Scotland Central Government S.1311General Teaching Council for Wales Central Government S.1311Genetics and Insurance Committee Central Government S.1311Glasgow 2014 Ltd Central Government S.1311Glasgow City Council Local Government S.1313Glasgow Prestwick Airport Limited Public Non-Financial Corporation S.11001Glenforsa Aerodrome Local Government S.1313Globe Enterprises Ltd Local Government S.1313Gloucester City Council Local Government S.1313

Gloucester City Homes Limited Former Public Non-Financal Corporation S.11001Gloucester/Cheltenham (Staverton) Aerodrome Local Government S.1313Gloucestershire Airport Ltd Public Non-Financial Corporation S.11001Gloucestershire County Council Local Government S.1313Golden Gates Housing Ltd Former Public Non-Financial Corporation S.11001Gosport Borough Council Local Government S.1313Government Actuary's Department Central Government S.1311Government Annuities Investment Fund CG Funds, Accounts, Courts and Posts S.1311Government Car and Despatch Agency Former Central Government S.1311Government Communications Headquarters Central Government S.1311Government Equalities Office Former Central Government S.1311Government Hospitality Fund Advisory Committee for the Purchase of Wine Former Central Government S.1311Government Legal Department Central Government S.1311Government Procurement Service Public Non-Financial Corporation S.11001Government Property Lawyers Former Central Government S.1311Government Purchasing Agency (Northern Ireland) Central Government S.1311Government-Industry Forum on non-food uses of crops Central Government S.1311Grampian Regional Council Harbour Local Government S.1313Granite Finance Funding 2 Limited Public Financial Corporation S.12501Granite Master Issuer plc Public Financial Corporation S.12501Granite Mortgages 01-1 plc Public Financial Corporation S.12501Granite Mortgages 01-2 plc Public Financial Corporation S.12501Granite Mortgages 02-1 plc Public Financial Corporation S.12501Granite Mortgages 02-2 plc Public Financial Corporation S.12501Granite Mortgages 03-1 plc Public Financial Corporation S.12501Granite Mortgages 03-2 plc Public Financial Corporation S.12501Granite Mortgages 03-3 plc Public Financial Corporation S.12501Granite Mortgages 04-1 plc Public Financial Corporation S.12501Granite Mortgages 04-2 plc Public Financial Corporation S.12501Granite Mortgages 04-3 plc Public Financial Corporation S.12501Grant Maintained Schools (En Bloc) Former Central Government S.1311Gravesham Borough Council Local Government S.1313Great North Eastern Railway (GNER) Ltd Former Public Corporation S.11001Great Yarmouth Borough Council Local Government S.1313Great Yarmouth Transport Ltd Former Public Corporation S.11001Greater London Authority Local Government S.1313Greater London Magistrates Court Authority Former Local Government S.1313Greater Manchester Combined Authority Local Government S.1313Greater Manchester Integrated Transport Authority Former Local Government S.1313Greater Manchester Lieutenancy Local Government S.1313Greater Manchester Passenger Transport Executive Former Public Corporation S.11001Greater Manchester Passenger Transport Executive - (s PTE) Former Local Government S.1313Greater Manchester Sites Ltd Local Government S.1313Greater Manchester Waste Disposal Authority Local Government S.1313Greater Nottingham Rapid Transit Ltd Local Government S.1313Green Dragon AudioVisual Ltd - (s Remploy Ltd) Former Public Corporation S.11001Green Investment Bank Former Central Government S.1311Greenwich Hospital Public Non-Financial Corporation S.11001Groceries Code Adjudicator Central Government S.1311Groundwork Trusts (En Bloc) Central Government S.1311Groundwork UK Central Government S.1311Guaranteed Export Finance Corporation PLC (GEFCo) Public Financial Corporation S.12601Guaranteed Export Financing Corporation (GEFCo) * Central Government S.1311

Guildford Borough Council Local Government S.1313Gwent Careers Service Partnership Central Government S.1311Gwynedd County Council Local Government S.1313Gyrfa Cymru Gogledd Orllewin Cyfyngedig Central Government S.1311H&F Homes Ltd Former Public Corporation S.11001Hackney Homes Ltd Public Non-Financial Corporation S.11001Halton Borough Council Local Government S.1313Halton Borough Transport Public Non-Financial Corporation S.11001Hambleton District Council Local Government S.1313Hampshire & Isle of Wight Community Rehabilitation Company (CRC) Former Central Government S.1311Hampshire County Council Local Government S.1313Hannah Research Institute Former Central Government S.1311Harborough District Council Local Government S.1313Harlow - (s NTC) Former Central Government S.1311Harlow District Council Local Government S.1313Harrogate Borough Council Local Government S.1313Hart District Council Local Government S.1313Hartlepool Borough Council Local Government S.1313Harwich Haven Authority Public Non-Financial Corporation S.11001Hastings Borough Council Local Government S.1313Hatfield - (s NTC) Former Central Government S.1311Havant Borough Council Local Government S.1313Haverfordwest Aerodrome Local Government S.1313Haverfordwest Port Local Government S.1313Health Advisory Service Former Central Government S.1311Health and Care Professions Council Central Government S.1311Health and Safety Agency for Northern Ireland Former Central Government S.1311Health and Safety Commission Former Central Government S.1311Health and Safety Executive Central Government S.1311Health and Safety Executive for Northern Ireland Central Government S.1311Health and Social Care Information Centre Central Government S.1311Health and Social Care Regulation and Quality Improvement Authority (Northern Ireland), The Central Government S.1311Health and Social Care Trusts (Northern Ireland) (En Bloc) Central Government S.1311Health and Social Services Boards (Northern Ireland) (En Bloc) Former Central Government S.1311Health and Social Services Councils (Northern Ireland) (En Bloc) Former Central Government S.1311Health and Social Services Trusts Former Central Government S.1311Health Appointments Advisory Committee Former Central Government S.1311Health Authorities (England) (En Bloc) Former Central Government S.1311Health Authorities (Wales) (En Bloc) Former Central Government S.1311Health Boards (Scotland) (En Bloc) Central Government S.1311Health Commission Wales Former Central Government S.1311Health Development Agency Former Central Government S.1311Health Education Authority Former Central Government S.1311Health Education Board for Scotland Former Central Government S.1311Health Education England Central Government S.1311Health Estates (Northern Ireland) Central Government S.1311Health Promotion Authority for Wales Former Central Government S.1311Health Protection Agency Former Central Government S.1311Health Research Authority Central Government S.1311Health Technology Board for Scotland Former Central Government S.1311Healthcare Commission Former Central Government S.1311Healthcare Improvement Scotland Central Government S.1311Healthwatch England Central Government S.1311

Hearing Aid Council Former Public Corporation S.11001Heeley City Farm Ltd Local Government S.1313Helensburgh Port Local Government S.1313Hemel Hempstead - (s NTC) Former Central Government S.1311Her Majesty's Court Service Former Central Government S.1311Her Majesty's Courts and Tribunals Service Central Government S.1311Her Majesty's Crown Prosecution Service Inspectorate Central Government S.1311Her Majesty's Customs and Excise Former Central Government S.1311Her Majesty's Passport Service Central Government S.1311Her Majesty's Prison Service Central Government S.1311Her Majesty's Revenue & Customs Central Government S.1311Her Majesty's Treasury Central Government S.1311Herefordshire Council Local Government S.1313Heritage Lottery Fund CG Funds, Accounts, Courts and Posts S.1311Hertfordshire Career Services Ltd Local Government S.1313Hertfordshire County Council Local Government S.1313Hertsmere Borough Council Local Government S.1313HGCA Ltd Central Government S.1311High Peak Borough Council Local Government S.1313High Peak Community Housing Ltd Former Public Corporation S.11001High Speed Two (HS2) Limited Central Government S.1311Higher Education Funding Council for England Central Government S.1311Higher Education Funding Council for Wales Central Government S.1311Highland Council Local Government S.1313Highland Regional Council Harbour Local Government S.1313Highlands & Islands Enterprise Former Public Corporation S.11001Highlands and Islands Airports Former Public Corporation S.11001Highlands and Islands Airports Ltd Central Government S.1311Highlands and Islands Enterprise Central Government S.1311Highlands and Islands Transport Partnership (HITRANS) Local Government S.1313Highways Agency Central Government S.1311Hill Farming Advisory Committee for England, Wales and Northern Ireland (HFAC) Former Central Government S.1311Hill Farming Advisory Committee for Scotland Former Central Government S.1311Hill Farming Advisory Sub-Committee for Wales Central Government S.1311Hillingdon Homes Ltd Former Public Corporation S.11001Hinckley and Bosworth Borough Council Local Government S.1313Historic Buildings Council for England Former Central Government S.1311Historic Buildings Council for Northern Ireland Central Government S.1311Historic Buildings Council for Scotland Former Central Government S.1311Historic Buildings Council for Wales Former Central Government S.1311Historic England Limited Central Government S.1311Historic Environment Advisory Council Former Central Government S.1311Historic Environment Scotland Central Government S.1311Historic Monuments Council (Northern Ireland) Central Government S.1311Historic Royal Palaces Enterprises Ltd Public Non-Financial Corporation S.11001Historic Royal Palaces Trust Public Non-Financial Corporation S.11001Historic Scotland Former Central Government S.1311Historical Manuscripts Commission (The Royal Commission on Historical Manuscripts) Former Central Government S.1311HM Inspectorate of Education Former Central Government S.1311HM Treasury UK Sovereign Sukuk Plc Central Government S.1311Hobart Investments Ltd (HI) - (s BCC) Former Public Corporation S.11001Holywell Trust Local Government S.1313Home Office Central Government S.1311

Home Service Group (HS) - (s BBC) Public Non-Financial Corporation S.11001Home-Grown Cereals Authority Former Central Government S.1311Homes and Communities Agency Central Government S.1311Homes for Haringey Ltd Public Non-Financial Corporation S.11001Homes for Islington Ltd Former Public Corporation S.11001Homes for Northumberland Ltd Public Non-Financial Corporation S.11001Homes in Havering Ltd Former Public Corporation S.11001Homes in Sedgemoor Ltd Public Non-Financial Corporation S.11001Honorary Investment Advisory Committee Former Central Government S.1311Honours Scrutiny Committee Central Government S.1311Hope Cove Harbour Commissioners Public Non-Financial Corporation S.11001Hopetoun Quay Ltd - (a BWB) Public Non-Financial Corporation S.11001Horniman Museum Central Government S.1311Horserace Betting Levy Appeals Tribunal for England and Wales Central Government S.1311Horserace Betting Levy Appeals Tribunal for Scotland Former Central Government S.1311Horserace Betting Levy Board Central Government S.1311Horserace Totaliser Board (HTB) (The Tote) Former Public Corporation S.11001Horsham District Council Local Government S.1313Horticultural Development Company Ltd Central Government S.1311Horticulture Development Council Former Central Government S.1311Horticulture Research International Former Central Government S.1311Hounslow Homes Ltd Public Non-Financial Corporation S.11001House of Lords Appointments Commission Central Government S.1311Houses of Parliament Central Government S.1311Housing Action Trusts Former Central Government S.1311Housing Benefit Review Boards Central Government S.1311Housing Corporation (The) Former Central Government S.1311Housing for Wales Former Central Government S.1311Housing Revenue Account Public Non-Financial Corporation S.11001Hoy (Longhope) Aerodrome Local Government S.1313HS1 Ltd Former Public Corporation S.11001Hull Marina Ltd Local Government S.1313Hull Resettlement Project Local Government S.1313Human Fertilisation and Embryology Authority Central Government S.1311Human Genetics Commission Central Government S.1311Human Tissue Authority Central Government S.1311Humber Bridge Board Public Non-Financial Corporation S.11001Humberside International Airport Ltd (s MA) Former Public Corporation S.11001Humberside, Lincolnshire & North Yorkshire Community Rehabilitation Company (CRC) Former Central Government S.1311Huntingdonshire District Council Local Government S.1313HW Poole and Son Ltd - (s Remploy Ltd) Former Public Corporation S.11001Hybu Cig Cymru - Meat Promotion Wales Central Government S.1311Hydrographic Office Public Non-Financial Corporation S.11001Hyndburn Borough Council Local Government S.1313Hywel Dda Health Board Central Government S.1311IBS Viridian Ltd - (s BNFL) Former Public Corporation S.11001Identity and Passport Service Former Central Government S.1311Ilex Urban Regeneration Company Ltd Central Government S.1311Ilfracombe Port Local Government S.1313Immigration Appeal Tribunal Former Central Government S.1311Immigration Appellate Authorities Former Central Government S.1311Immigration Services Tribunal Central Government S.1311Imperial War Museum Central Government S.1311

Import Parity Price Panel Former Central Government S.1311Improvement and Development Agency Local Government S.1313Independent Advisory Group on Teenage Pregnancy Former Central Government S.1311Independent Commission for Aid Impact, The Central Government S.1311Independent Housing Ombudsman Limited Central Government S.1311Independent Living Fund CG Funds, Accounts, Courts and Posts S.1311Independent Monitoring Board for the Military Corrective Training Centre (MCTC) Colchester Central Government S.1311Independent Parliamentary Standards Authority Central Government S.1311Independent Police Complaints Commission Central Government S.1311Independent Review Panel on the Classification of Borderline Medicines Central Government S.1311Independent Review Services for Social Fund Central Government S.1311Independent Safeguarding Authority Former Central Government S.1311Independent Scientific Group on Cattle TB (ISG) Former Central Government S.1311Independent Television Commission Former Central Government S.1311Indian Family Pension Funds Body of Commissioners Former Central Government S.1311Industrial Development Advisory Board Central Government S.1311Industrial Development Board for Northern Ireland Former Central Government S.1311Industrial Injuries Advisory Council Central Government S.1311Industrial Research and Technology Unit (Advisory Board) Former Central Government S.1311Industrial Training Boards Central Government S.1311Industrial Tribunal Service Former Central Government S.1311Industrial Tribunals (Northern Ireland) Central Government S.1311Industry Department for Scotland Central Government S.1311Information Commissioner Central Government S.1311Information Tribunal Central Government S.1311Inland Drainage Boards Local Government S.1313Inland Revenue Former Central Government S.1311Inland Waterways Advisory Council Former Central Government S.1311Inland Waterways Amenity Advisory Council Former Central Government S.1311Inshore Fisheries and Conservation Authorities (England) Local Government S.1313Insolvency Practitioners Tribunal Central Government S.1311Insolvency Rules Committee Central Government S.1311Insolvency Service Central Government S.1311Insolvency Service Investment Account CG Funds, Accounts, Courts and Posts S.1311Institute for Animal Health Former Central Government S.1311Institute of Animal Physiology Former Central Government S.1311Institute of Hydrology Former Central Government S.1311Institute of Oceanographic Sciences Former Central Government S.1311Institute of Terrestrial Ecology Former Central Government S.1311Institution for Further Education (IFE) Former Public Non-Financial Corporation S.11001Institutions of Further Education (Northern Ireland) Central Government S.1311Intack Services Limited Public Non-Financial Corporation S.11001Integrated Transport Authorities Local Government S.1313Intelligence Services Tribunal Central Government S.1311Interception of Communications Tribunal Central Government S.1311Internal Drainage Boards Local Government S.1313International Nuclear Services Ltd - (s BNG / BNFL) Public Non-Financial Corporation S.11001International Oil and Gas Business Advisory Board Former Central Government S.1311International Rail Regulator (IRR) Former Central Government S.1311InterTradeIreland Central Government S.1311Intervention Board Former Central Government S.1311Inventures Former Public Corporation S.11001Inverary Port Local Government S.1313

Inverclyde Council Local Government S.1313Inverness Harbour Former Public Non-Financial Corporation S.11001Invest Northern Ireland Central Government S.1311Investigatory Powers Tribunal Central Government S.1311Investors in People UK (IipUK) Former Central Government S.1311Ipswich Borough Council Local Government S.1313Ipswich Buses Ltd Public Non-Financial Corporation S.11001Irish Land Purchase Fund CG Funds, Accounts, Courts and Posts S.1311Irvine Development Corporation Former Public Corporation S.11001Isle of Anglesey County Council Local Government S.1313Isle of Skye Aerodrome Local Government S.1313Isle of Wight Council Local Government S.1313Islecare Local Government S.1313Islwyn Borough Transport Ltd Former Public Corporation S.11001Issue Department Public Financial Corporation S.121IT Services Ltd - (s BNFL) Former Public Corporation S.11001ITSO Ltd Former Public Corporation S.11001ITSO Services Ltd Former Public Corporation S.11001Jobcentre Plus Central Government S.1311Joint Air Reconnaissance Intelligence Centre Former Central Government S.1311Joint Committee on Vaccination and Immunisation Former Central Government S.1311Joint Fire and Rescue Boards (Scotland) Former Local Government S.1313Joint Nature Conservation Committee Central Government S.1311Joint Prison/Probation Accreditation Panel Central Government S.1311Judge Advocate General CG Funds, Accounts, Courts and Posts S.1311Judicial College Central Government S.1311Judicial Office Central Government S.1311Judicial Studies Board Former Central Government S.1311Justices of the Peace Advisory Committees (Scotland) Central Government S.1311Juvenile Justice Board former Central Government S.1311JV Network LLC [USA] (50%) (sBBCW) (Associate) Public Non-Financial Corporation S.11001jv. JV Programmes LLC [USA] (50%) (sBBCW) Public Non-Financial Corporation S.11001jv. UKTV1 - UK Channel Management Ltd (50%) (sBBCW) Public Non-Financial Corporation S.11001jv. UKTV2 - UK Gold Holdings Ltd (50%) (sBBCW) Public Non-Financial Corporation S.11001Kensington and Chelsea Tenant Management Organisation Ltd Public Non-Financial Corporation S.11001Kent County Council Local Government S.1313Kent, Surrey & Sussex Community Rehabilitation Company (CRC) Former Central Government S.1311Kettering Borough Council Local Government S.1313Kielder Property Management Ltd Public Non-Financial Corporation S.11001Kings College Hospital NHS Trust Former Central Government S.1311King's Lynn and West Norfolk Borough Council Local Government S.1313Kingston upon Hull City Council Local Government S.1313Kirklees Community Association Local Government S.1313Kirklees Henry Boot Partnership Ltd Local Government S.1313Kirklees Media Centre Local Government S.1313Kirklees Metropolitan Borough Council Local Government S.1313Kirklees Neighbourhood Housing Ltd Public Non-Financial Corporation S.11001Kirklees Stadium Development Ltd Local Government S.1313Kirklees Theatre Trust Local Government S.1313Kirkwell Port Local Government S.1313Know How Fund Advisory Board Former Central Government S.1311Knowsley Metropolitan Borough Council Local Government S.1313KXC Landowners Limited Former Public Corporation S.11001

Laboratory Services Advisory Committee Former Central Government S.1311Labour Relations Agency Central Government S.1311Lace Hall Ltd, The Local Government S.1313Laganside Corporation Former Central Government S.1311Lake District National Park Authority Local Government S.1313Lambeth Living Ltd Public Non-Financial Corporation S.11001Lancashire County Council Local Government S.1313Lancaster City Council Local Government S.1313Land and Property Services Central Government S.1311Land Authority for Wales Former Public Corporation S.11001Land Reform Advisory Committee for Northern Ireland Central Government S.1311Land Registers of Northern Ireland Former Central Government S.1311Land Registration Rules Committee Central Government S.1311Land Registry, Her Majesty’s Public Non-Financial Corporation S.11001Lands Tribunal Central Government S.1311Lands Tribunal for Scotland Central Government S.1311Langstone Harbour Board Public Non-Financial Corporation S.11001Larch Cartons Ltd - (s Remploy Ltd) Former Public Corporation S.11001Larch Industries Ltd - (s Remploy Ltd) Former Public Corporation S.11001Larch Packaging Ltd - (s Remploy Ltd) Former Public Corporation S.11001Larch Plastics Ltd - (s Remploy Ltd) Former Public Corporation S.11001Law Commission Central Government S.1311Law Reform Advisory Committee for Northern Ireland Former Central Government S.1311LCR Finance plc Central Government S.1311LCR Treasury Management Limited Former Public Corporation S.11001Learning and Skills Council Former Central Government S.1311Learning and Skills Development Agency Public Non-Financial Corporation S.11001Learning and Skills Improvement Service (LSIS) Former Central Government S.1311Learning and Teaching Scotland Former Central Government S.1311Learning Trust (The) Public Non-Financial Corporation S.11001LEASE Conferences Ltd Public Non-Financial Corporation S.11001Leasehold Advisory Service, The Central Government S.1311Lee Valley Regional Park Authority Local Government S.1313Leed North East Homes Ltd Former Public Corporation S.11001Leeds Bradford International Airport Former Public Corporation S.11001Leeds City Council Local Government S.1313Leeds East Homes Ltd Former Public Corporation S.11001Leeds North West Homes Ltd Former Public Corporation S.11001

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Sector: General Government S.13 / Sub Sector: Central Government S.1311Organisation Which is a subsidiary of: Which is a subsidiary of: Sponsoring Entity Sub CategoryAberdeen Western Peripheral Route (AWPR) Special Purpose Vehicles (SPVs) SGAbertawe Bro Morgannwg University Health Board WGAcademies (En Bloc) DEAcademy Trusts (En Bloc) DEAccounts Commission for Scotland SG Executive NDPBAdministration of Radioactive Substances Advisory Committee DH Advisory NDPBAdventure Activities Licensing Authority/TQS Ltd DWPAdvisory Board on the Registration of Homeopathic Products DH Advisory NDPBAdvisory Committee for Wales WG Advisory ASPBAdvisory Committee on Animal Feedingstuffs Food Standards Agency Advisory NDPBAdvisory Committee on Borderline Substances DH Advisory NDPBAdvisory Committee on Business and the Environment Defra Advisory NDPBAdvisory Committee on Business Appointments CO Advisory NDPBAdvisory Committee on Conscientious Objectors MoD Advisory NDPBAdvisory Committee on Consumer Products and the Environment Defra Advisory NDPBAdvisory Committee on Dangerous Pathogens DH Advisory NDPBAdvisory Committee on Distinction Awards DH Advisory NDPBAdvisory Committee on National Health Service Drugs DH Advisory NDPBAdvisory Committee on Novel Foods and Processes Food Standards Agency Advisory NDPBAdvisory Committee on Packaging Defra Advisory NDPBAdvisory Committee on Releases to the Environment Defra Advisory NDPBAdvisory Committee on Telecommunications for Disabled and Elderly People (DIEL) OFTEL Advisory NDPBAdvisory Committee on the Government Art Collection DCMS Advisory NDPBAdvisory Committee on the Microbiological safety of Food Food Standards Agency Advisory NDPBAdvisory Committees on General Commissioners of Income Tax MoJ Advisory NDPBAdvisory Committees on Justices of the Peace in England and Wales MoJ Advisory NDPBAdvisory Committees on Justices of the Peace in Lancashire, Greater Manchester and Merseyside CDL Advisory NDPBAdvisory Conciliation and Arbitration Service BEIS Executive NDPBAdvisory Council on National Records and Archives MoJ Advisory NDPBAdvisory Council on the Misuse of Drugs (ACMD) HO Advisory NDPBAdvisory Group on Hepatitis DH Advisory NDPBAdvisory Group on Military Medicine MoD Advisory NDPBAggregator Vehicle PLC DfEAgri-Food & Biosciences Institute NIA: DARDAgricultural Land Tribunal (Wales) WG Tribunal ASPBAgricultural Wages Board for Northern Ireland NIA: DARD Executive NDPBAgriculture and Horticulture Development Board Defra Executive NDPBAir Safety Support International Ltd Civil Aviation Authority (CAA)Air Travel Trust DfTAirborne Particles Expert Group Defra Advisory NDPBAirport Management Services Limited (s H&IE) Highlands And Islands Airports Ltd SGAneurin Bevan University Health Board WGAnimal Procedures Committee HO Advisory NDPBAppeal Body (DVTA) DH NHS BodiesArchitectural Heritage Fund DCMSArchitecture and Design Scotland SG Executive NDPBArgyll Ferries Ltd David MacBrayne Ltd SGArmagh Observatory and Planetarium NIA: DCAL

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Armed Forces Pay Review Body MoD Advisory NDPBArts and Humanities Research Council, The BEIS Executive NDPBArts Council England DCMS Executive NDPBArts Council of Northern Ireland NIA: DCAL Executive NDPBArts Council of Wales WG Executive ASPBAttorney General's Office AG Government DepartmentBBC Commercial Holdings Limited British Broadcasting Corporation - (BBC) DCMSBBC World Service (WS) FCOBelfast Education and Library Board NIA: DE Other BodiesBelfast Health and Social Care Trust NIA: DHSSPSBetsi Cadwaladr University Health Board WGBIG Lottery Fund DCMS Executive NDPBBiotechnology and Biological Sciences Research Council, The BEIS Executive NDPBBIS (Postal Services Act 2011) B Company Limited BIS (Postal Services Act 2011) Company Ltd BEISBIS (Postal Services Act 2011) Company Limited BEISBoards of Visitors and Visiting Committees (Northern Ireland) NIO Other NDPBsBoards of Visitors to Penal Establishments HO Other NDPBsBoundary Commission for Northern Ireland NIO Advisory NDPBBoundary Commission for Scotland MOJ Advisory NDPBBPEX Ltd DefraBradford Film Limited Science Museum Group DCMSBradford & Bingley plc UK Asset Resolution Ltd HMTBritish Antarctic Survey Natural Environment Research Council DTI Executive NDPBBritish Broadcasting Corporation - (BBC) DCMSBritish Business Bank PLC BEISBritish Film Commission The Film Council DCMSBritish Film Institute The Film Council DCMS Executive NDPBBritish Geological Survey Natural Environment Research Council DTI Executive NDPBBritish Hallmarking Council BEIS Executive NDPBBritish Library DCMS Executive NDPBBritish Museum DCMS Executive NDPBBritish Pharmacopoeia Commission DH Advisory NDPBBritish Transport Police Authority DfT Executive NDPBBuilding Regulations Advisory Committee DCLG Advisory NDPBBuilding Societies Commission Financial Services AuthorityCabinet Office CO Government DepartmentCadw (Welsh Historic Monuments)Capital for Enterprise Limited BEIS Executive NDPBCardiff and Vale University Health Board WGCare Council for Wales WGCare Quality Commission DH Executive NDPBCareers Wales Association Ltd Careers Wales Dewis Gyrfa Ltd WGCareers Wales Cardiff and Vale Ltd Careers Wales Dewis Gyrfa Ltd WGCareers Wales Dewis Gyrfa Ltd WGCareers Wales Mid Glamorgan and Powys Ltd Careers Wales Dewis Gyrfa Ltd WGCareers Wales West - Gyrda Cymru Gorllewin Ltd Careers Wales Dewis Gyrfa Ltd WGCEEP UKCentral Advisory Committee on Justices of the Peace (Scotland) SG Advisory NDPBCentral Advisory Committee on Pensions and Compensation MoD Advisory NDPBCentral Arbitration Committee DTI Tribunal NDPBCentre for Ecology and Hydrology Natural Environment Research Council DTI Executive NDPBCentre for Environment, Fisheries and Aquaculture Science Defra Executive AgencyChancellor of the Duchy of Lancaster CDL

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Charities Advisory Committee NIA: DSD Advisory NDPBCharity Commission for England and Wales Non-Ministerial DepartmentCharity Commission of Northern Ireland NIA: DSD Executive NDPBChequers Trust COChevening Estate/Trust COChief Electoral Officer for Northern Ireland NIOChief Executive of Skills Funding BEISChildren and Family Court Advisory and Support Service DE Executive NDPBChildren’s Commissioner for Wales WGChurches Conservation Trust DCMSCity Colleges for the Technology of the Arts (En Bloc) DECity Technology Colleges (En Bloc) DECivil Justice Council JO Advisory NDPBCivil Nuclear Police Authority (Including Civil Nuclear Constabulary) DECC Executive NDPBCivil Procedure Rule Committee MoJ Advisory NDPBCivil Service Appeal Board CO Advisory NDPBCivil Service Arbitration Tribunal COCivil Service Commission CO Executive NDPBClinical Commissioning Groups (En Bloc) DH NHS BodiesCoal Authority DECC Executive NDPBCollege of Policing HOColleges of Further Education (Scotland) (En Bloc) SGCommissioner for Ethical Standards in Public Life in Scotland SGCommission for Judicial Appointments (Scotland)Commission for Local Administration DCLGCommission for Local Administration in Wales WGCommission for Victims and Survivors NIA: OFMDFMCommissioners of Irish Lights, The DfT / Irish GovernmentCommittee for Monitoring Agreements On Tobacco Advertising Sponsorship DH Advisory NDPBCommittee on Carcinogenicity of Chemicals in Food, Consumer Products and the Environment DH Advisory NDPBCommittee on Climate Change DECC / Defra Advisory NDPBCommittee on Medical Aspects of Radiation in the Environment DH Advisory NDPBCommittee on Mutagenicity of Chemicals in Food, Consumer Products and the Environment DH Advisory NDPBCommittee on Standards in Public Life CO Advisory NDPBCommittee on the Medical Effects of Air Pollutants (DH) DH Advisory NDPBCommittee on the Safety of Medicines DH Advisory NDPBCommittee on Toxicity of Chemicals in food, Consumer Products and the Environment Food Standards Agency Advisory NDPBCommon Services Agency of the Scottish Health Service (NHS National Services Scotland Board) SG NHS BodiesCommonwealth Parliamentary Association (UK) BranchCommonwealth Scholarship Commission in the UK DfID Advisory NDPBCommonwealth War Graves Commission MoDCommunications for Business OFTEL Advisory NDPBCommunity Development Foundation HO Executive NDPBCommunity Health Council (Wales) Board WGCommunity Health Councils (Wales) WGCompensation Agency (Northern Ireland) NIA: DoJ Executive AgencyCompetition and Markets Authority BEIS Non-Ministerial DepartmentCompetition Appeal Tribunal BEIS Executive NDPBCompetition Commission BEIS Executive NDPBCompetition Service BEIS Executive NDPBConstruction Industry Advisory Council (Northern Ireland) NIA: DETIConstruction Industry Training Board, The BEIS Executive NDPBConstruction Industry Training Board (NI) NIA: DEL Executive NDPB

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Consumer Communications for England (CCE) OFTEL Advisory NDPBConsumer Council for Water Defra Executive NDPBConsumer Financial Education Body LtdConsumer Focus BEIS Executive NDPBContracts Rights Renewal Adjudicator BEISCopyright Tribunal, The BEIS Tribunal NDPBCouncil for Catholic Maintained Schools NIA: DE Executive NDPBCouncil for Nature Conservation and the Countryside NIA: DoE Advisory NDPBCouncil for Science and Technology BEIS Advisory NDPBCouncil for the Regulation of Healthcare Professionals DH Executive NDPBCouncil for Healthcare Regulatory ExcellenceCouncil of Reserve Forces and Cadet Associations / Reserve Forces and Cadet Associations MoDCowal Ferries Ltd David MacBrayne Ltd SGCreative Scotland SGCriminal Cases Review Commission HO Executive NDPBCriminal Injuries Compensation Authority HO Executive NDPBCriminal Justice Inspection Northern Ireland / the Chief Inspector of Criminal Justice in Northern Ireland NIA: DoJCriminal Procedure Rule Committee MoJ Advisory NDPBCrofting Commission (formerly Crofter's Commission) SG Executive NDPBCrown Office, Scotland SGCrown Prosecution Service Non-Ministerial DepartmentCTRL Section 1 Finance plc DfTCustomer Service Committees (OFWAT) OFWAT Executive NDPBCwm Taf Health Board WGDairyCo Ltd DefraDarwin Advisory Committee Defra Advisory NDPBDavid MacBrayne HR (UK) Ltd David MacBrayne Ltd SGDavid MacBrayne Ltd SGDefence Nuclear Safety Committee MoD Advisory NDPBDefence Scientific Advisory Council MoD Advisory NDPBDepartment for Business, Energy and Industrial Strategy BEIS Government DepartmentDepartment for Communities and Local Government (CLG) DCLG Government DepartmentDepartment for Culture, Media & Sport DCMS Government DepartmentDepartment for Education DE Government DepartmentDepartment for Employment and Learning DEL(NI) Government DepartmentDepartment for Environment, Food & Rural Affairs Defra Government DepartmentDepartment for Exiting the European Union DExEU Government DepartmentDepartment for International Development DFID Government DepartmentDepartment for International Trade DIT Government DepartmentDepartment for Transport DfT Government DepartmentDepartment for Work and Pensions DWP Government DepartmentDepartment of Health DH Government DepartmentDiamond Light Source Limited Science and Technology Facilities Council BEISDirectly Operated Railways DfT Executive NDPBDisabled People’s Employment Corporation (UK) LtdDisability Living Allowance Advisory Board for Northern Ireland NIA: DSD Advisory NDPBDisabled Persons Transport Advisory Committee (DPTAC) DfT Advisory NDPBDisclosure and Barring Service HO Disclosure and Barring Service Distinction and Meritorious Service Awards Committee NIA: DHSSPS Advisory NDPBDoctors’ and Dentists’ Review Body DH Advisory NDPBDorneywood Trust CODounreay Site Restoration Limited NDADrainage Council for Northern Ireland NIA: DARD Advisory NDPB

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Driver and Vehicle Licensing Agency (DVLA) DfT Executive AgencyDunstaffnage Marine Laboratory Natural Environment Research Council DTI Executive NDPBEastern Health and Personal Social Services Board NIA: DHSSPS Health and Personal Social Services BodiesEblex Ltd DefraEconomic and Social Research Council, The BEIS Executive NDPBEconomic Research Institute of Northern Ireland NIA: OFMDFMEducation Funding Agency DfE Executive AgencyEducation Scotland SG Executive AgencyElectoral Commission HPElectricity Settlements Company Ltd DECCEngineering and Physical Sciences Research Council, The BEIS Executive NDPBEngineering Construction Industry Training Board BEIS Executive NDPBEngland Marketing Advisory Board DCMS Advisory NDPBEnglish Institute for Sport, The United Kingdom Sports Council DCMSEnrichment Holdings Ltd BEISEnrichment Investments Limited Enrichment Holdings Ltd BEISEnvironment Agency Defra Executive NDPBEquality 2025 DWP Advisory NDPBEquality and Human Rights Commission HO Executive NDPBEquality Commission for Northern Ireland NIO Executive NDPBExpert Advisory Group on AIDS DH Advisory NDPBExpert Group on Vitamins and Minerals Food Standards Agency Advisory NDPBExpert Panel on Air Quality Standards Defra Advisory NDPBExport Guarantees Advisory Council ECGD Advisory NDPBExtra Parliamentary Panel SOFair Employment Tribunal NIA: DEL Tribunal NDPBFamily Procedure Rule Committee MoJ Advisory NDPBFinance Wales Plc WG Executive NDPBFinancial Reporting Advisory Board HMTFinancial Reporting Council, The BEISFinancial Services Compensation SchemeFinancial Services and Markets Appeal Tribunal HMT Tribunal NDPBFirearms Consultative Committee HO Advisory NDPBFood Advisory Committee Food Standards Agency Advisory NDPBFood Standards Agency Non-Ministerial DepartmentFood Standards Scotland SG Non-Ministerial DepartmentForeign & Commonwealth Office FCO Government DepartmentForensic Science Service Northern Ireland NIA: DoJ Executive AgencyForest Research FC Executive AgencyForestry Commission Non-Ministerial DepartmentForth Estuary Transport Authority SGFoyle, Carlingford and Irish Lights Commission NIA: NSMCFree Schools DEBòrd na Gàidhlig SGGambling Commission DCMS Executive NDPBGangmasters Licensing Authority Home Office Executive NDPBGeffrye Museum Trust Ltd DCMS Executive NDPBGene Therapy Advisory Committee DH Advisory NDPBGeneral Commissioners of Income Tax (GCIT) LCD Tribunal NDPBGeneral Consumer Council for Northern Ireland NIA: DETI Executive NDPBGeneral Lighthouse Fund DfTGeneral Teaching Council for Northern IrelandGeneral Teaching Council for Scotland

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General Teaching Council for Wales WGGenetics and Insurance Committee DH Advisory NDPBGlasgow 2014 Ltd SGGovernment Actuary's Department GAD Non Ministerial DepartmentGovernment Communications Headquarters COGovernment Purchasing Agency (Northern Ireland) NIAGovernment-Industry Forum on non-food uses of crops Defra Advisory NDPBGroceries Code Adjudicator BEISGroundwork Trusts (En Bloc) DCLGGroundwork UK DCLGGuaranteed Export Financing Corporation (GEFCo) * ECGDGwent Careers Service Partnership Careers Wales Dewis Gyrfa Ltd WGGyrfa Cymru Gogledd Orllewin Cyfyngedig Careers Wales Dewis Gyrfa Ltd WGHealthcare Improvement Scotland SGHealth and Care Professions Council DHHealth and Safety Executive DWP Executive NDPBHealth and Safety Executive for Northern Ireland NIA: DETI Executive NDPBHealth and Social Care Information Centre DH Executive NDPBHealth and Social Care Regulation and Quality Improvement Authority (Northern Ireland), TheHealth and Social Care Trusts (Northern Ireland) (En Bloc) NIA: DETIHealth Board (Scotland) (En Bloc) SG NHS BodiesHealth Education England DHHealth Estates (Northern Ireland) NIA: DHSSPSHealth Research Authority DH Executive NDPBHealthwatch England DHHer Majesty's Courts and Tribunals Service MoJ Executive AgencyHer Majesty's Crown Prosecution Service Inspectorate HOHer Majesty's Passport Service HO Executive AgencyHer Majesty's Prison Service HOHer Majesty's Revenue & Customs HMRC Non-Ministerial DepartmentHer Majesty's Treasury HMT Government DepartmentHGCA Ltd DefraHigh Speed Two (HS2) Limited DfT Executive NDPBHigher Education Funding Council for England BEIS Executive NDPBHigher Education Funding Council for Wales WG Executive ASPBHighlands and Islands Airports Ltd SG Nationalised IndustryHighlands and Islands Enterprise SG Executive NDPBHighways Agency DfT Executive AgencyHill Farming Advisory Sub-Committee for Wales WG Advisory ASPBHistoric Buildings Council for Northern Ireland NIA: DoEHistoric England DCMS Executive NDPBHistoric Environment Scotland SGHistoric Monuments Council (Northern Ireland) NIA: DoE Advisory NDPBHM Treasury UK Sovereign Sukuk Plc HMTHome Office HO Government DepartmentHomes and Communities Agency DCLG Executive NDPBHonours Scrutiny Committee CO Advisory NDPBHorniman Public Museum and Public Park Trust DCMS Executive NDPBHorserace Betting Levy Appeal Tribunal for England and Wales DCMS Tribunal NDPBHorserace Betting Levy Board DCMS Executive NDPBHorticultural Development Company Ltd DefraHouse of Lords Appointments Commission CO Advisory NDPBHouses of Parliament HP

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Housing Benefit Review Boards NIA: DSD Tribunal NDPBHuman Fertilisation and Embryology Authority DH Executive NDPBHuman Genetics Commission DH Advisory NDPBHuman Tissue Authority DH Executive NDPBHybu Cig Cymru - Meat Promotion Wales WGHywel Dda Health Board WGIlex Urban Regeneration Company Ltd NIA: DSD / OFMDFMImmigration Services Tribunal Court Service LCDImperial War Museum DCMS Executive NDPBIndependent Commission for Aid Impact (The) DfID Advisory NDPBIndependent Housing Ombudsman Limited DCLGIndependent Monitoring Board for the Military Corrective Training Centre (MCTC) Colchester MoD Other NDPBIndependent Parliamentary Standards AuthorityIndependent Police Complaints Commission HO Executive NDPBIndependent Review Panel on the Classification of Borderline Medicines DH Advisory NDPBIndependent Review Services for Social Fund DWP Advisory NDPBIndustrial Development Advisory Board BEIS Advisory NDPBIndustrial Injuries Advisory Council DWP Advisory NDPBIndustrial Training Boards BEISIndustrial Tribunals (Northern Ireland) NIAIndustry Department for Scotland SGInformation Commissioner MOJ Executive NDPBInformation Tribunal LCD Tribunal NDPBInsolvency Practitioners Tribunal BEIS Tribunal NDPBInsolvency Rules Committee MoJ Advisory NDPBInsolvency Service BEIS Executive AgencyInstitutions of Further Education (Northern Ireland) NIA: DELIntelligence Services Tribunal HO Advisory NDPBInterception of Communications Tribunal HO Tribunal NDPBInterTradeIreland NIA: NSMCInvest Northern Ireland NIA: DETIInvestigatory Powers Tribunal HO Tribunal NDPBJobcentre Plus DWPJoint Nature Conservation Committee Defra Executive NDPBJoint Prison/Probation Accreditation Panel HO Advisory NDPBJudicial College JOJudicial Office (JO) JOJustices of the Peace Advisory Committees (Scotland) SG Advisory NDPBLabour Relations Agency NIA: DEL Executive NDPBLand and Property Services NIA: DFPNI Executive AgencyLand Reform Advisory Committee for Northern Ireland NIALand Registration Rules Committee MoJ Advisory NDPBLands Tribunal Court Service LCDLands Tribunal for Scotland SG Tribunal NDPBLaw Commission MoJ Advisory NDPBLCR Finance Plc DfTLeasehold Advisory Service, The DCLG Executive NDPBLegacy Trust UK Ltd DCMSLegal Aid Agency MoJ Executive AgencyLegal Secretariat to the Law Officers, the AGLegal Services Board MoJ Executive NDPBLegal Services Complaints Commissioner DCALegal Services Consultative Panel MoJ Advisory NDPB

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Legal Services Ombudsman MoJLibrary and Information Services Council (Wales) WG Advisory ASPBLINK/TCS Board DTI Advisory NDPBLivestock and Meat Commission for Northern Ireland NIA: DARD Executive NDPBLocal Government Boundary Commission for England DCLGLocal Government Boundary Commission for Scotland SG Advisory NDPBLocal Government Boundary Commission for Wales WG Advisory ASPBLocal Government Staff Commission NIA: DoE Other BodyLoughs Agency NIA: NSMCLow Carbon Contracts Company Ltd DECCLow Level Waste Repository (LLWR) Ltd DECCLow Pay Commission BEIS Advisory NDPBMagistrates Courts (En Bloc) Her Majesty's Courts and Tribunals Service MoJMagistrates Courts Rule Committee NIA: DoJ Advisory NDPBMagnox Limited DECCMarine Management Organisation DEFRA Executive NDPBMarine Scotland SG DirectorateMaritime and Coastguard Agency DfT Executive AgencyMarshall Aid Commemoration Commission FCO Executive NDPBMaze / Long Kesh Development Corporation NIA: OFMDFMMeat Hygiene Appeals Tribunal for England and Wales Food Standards AgencyMedical Appeal Tribunals Northern Ireland NIA: DHSSPSMedical Research Council (MRC) BEIS Executive NDPBMedicines Commission DH Advisory NDPBMental Health Review Tribunal DH Tribunal NDPBMental Health Review Tribunal for Northern Ireland NIA: DHSSPS Tribunal NDPBMental Health Review Tribunal for Wales WG Tribunal ASPBMental Welfare Commission for Scotland SG NHS BodiesMinistry of Defence Government DepartmentMinistry of Justice Government DepartmentMisuse of Drugs Advisory Board HO Tribunal NDPBMisuse of Drugs Professional Panel HO Tribunal NDPBMisuse of Drugs Tribunal HO Tribunal NDPBMoney Advice Service Financial Services AuthorityMonitor DH Executive NDPBMoredun Research Institute SG Executive NDPBNational Archives, The Non Ministerial DepartmentNational Army Museum MoD Executive NDPBNational Assembly for Wales WGNational Audit Office NAONational College for Teaching and Leadership DfE Executive AgencyNational Council for Education and Training for Wales WGNational Crime Agency HO Non-Ministerial DepartmentNational Employer Advisory Board MoD Advisory NDPBNational Expert Group on Transboundary Air Pollution Defra Advisory NDPBNational Forest Company Defra Executive NDPBNational Fraud Authority HONational Galleries of Scotland SG Executive NDPBNational Gallery DCMS Executive NDPBNational Health Service Business Service Authority DHNational Health Service Commissioning Board, The DH NHS BodiesNational Health Service Foundation Trusts (England) DHNational Health Service Litigation Authority DH NHS BodiesNational Health Service Tribunal DH Tribunal NDPB

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National Health Service Trusts (England) DHNational Health Service Trusts (Wales) WGNational Heritage Memorial Fund/Heritage Lottery Fund DCMS Executive NDPBNational Institute for Health and Care Excellence DH NHS BodiesNational Insurance Contributions Office IRNational Investment and Loans OfficeNational Library of Scotland SG Executive NDPBNational Library of Wales WG Executive ASPBNational Lottery Commission DCMS Executive NDPBNational Maritime Museum DCMS Executive NDPBNational Measurement and Regulation Office BEIS Executive AgencyNational Museum of the Royal Navy MOD Executive NDPBNational Museums and Galleries of Northern Ireland NIA: DCAL Executive NDPBNational Museums and Galleries of Wales WG Executive ASPBNational Museums Liverpool DCMS Executive NDPBNational Museums of Scotland SG Executive NDPBNational Portrait Gallery DCMS Executive NDPBNational Probation Service for England and Wales HONational Records of Scotland SG Non-Ministerial DepartmentNational Research Development Corporation Executive NDPBNational Specialist Commissioning Advisory Group DHNational Waiting Times Centre Board SG NHS BodiesNatural England Defra Executive NDPBNatural Environment Research Council, The BEIS Executive NDPBNatural History Museum DCMS Executive NDPBNatural Resources Wales WGNDA Archives Limited Nuclear Decommissioning Authority (NDA) DECCNESTA Trust, The BEISNetwork Rail Limited DfTNHS 24 SGNHS Board Endowment Funds (Scotland) - aka Scottish NHS Charities SGNHS Business Service AuthorityNHS Charities in England and Wales (En Bloc)NHS Confederation, The NHSNHS Charities in England and Wales DHNHS Direct NHS Trust (England) DHNHS Education for Scotland SGNHS Health Scotland Board SG NHS BodiesNHS Institute for Innovation and Improvement DHNHS Trust Development Authority DHNHS Trusts (England) DH NHS BodiesNorth East Wales Careers Service Ltd Careers Wales Dewis Gyrfa Ltd WGNorth Eastern Education and Library Board NIA: DE Other BodiesNorthern Health and Personal Social Services Board NIA: DHSSPS Health and Personal Social Services NDPBsNorthern Health and Social Care Trust NIA: DHSSPSNorthern Ireland Assembly Commission NIANorthern Ireland Advisory Committee on Telecommunications OFTEL Advisory NDPBNorthern Ireland Ambulance Service Health and Social Care Trust, The NIA: DHSSPSNorthern Ireland Audit Office NIANorthern Ireland Blood Transfusion Service Agency NIA: DHSSPS Health and Personal Social Services NDPBsNorthern Ireland Central Investment Fund for CharitiesNorthern Ireland Community Relations Council NIA: OFMDFMNorthern Ireland Council for the Curriculum, Examinations & Assessment (NICCEA) NIA: DE Executive NDPB

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Powys Teaching Health Board WGPrestwick Aviation Holdings Limited SGPrivy Council OfficeProbation Board for Northern Ireland NIA: DoJ Executive NDPBProbation Trusts MoJ Executive NDPBProperty Advisors to the Civil Estate (PACE) HMTProudman Oceanographic Laboratory Natural Environment Research Council DTI Executive NDPBPublic Health England DH Executive AgencyPublic Health Wales NHS Trust WGPublic Prosecution Service for Northern IrelandPublic Records Office of Northern Ireland NIA: DCALPublic Service Commission NIA: DFP Advisory NDPBPublic Services Ombudsman for Wales WGQuality Meat Scotland SG Executive NDPBQueen Victoria School (Charity) MoDRace Relations Forum HO Advisory NDPBRadioactive Waste Management Advisory Committee Defra Advisory NDPBRadioactive Waste Management LimitedRail Passengers' Council DfT Executive NDPBRCUK Shared Services Centre Ltd BEISRegional Agency for Public Health and Social Well-being (Northern Ireland), The NIA: DHSSPSRegional Business Services OrganisationRegional Business Services Organisation (Northern Ireland) NIA: DHSSPSRegional Health and Social Care Board NIA: DHSSPSRegional Health and Social Care Board (Northern Ireland), The NIA: DHSSPSRegional Industrial Development Boards BEIS Advisory NDPBRegistered Homes Tribunal (Northern Ireland) NIA: DHSSPS Tribunal NDPBRegistered Inspectors of Schools Appeals Tribunal DfE Tribunal NDPBRegistered Inspectors of Schools Appeals Tribunal (Wales) WG Tribunal ASPBRegistered Nursery Education Inspectors Appeals Tribunal DfE Tribunal NDPBRegistrar of Occupational and Personal Pension Schemes DWPRent Assessment Panel (Northern Ireland) NIA: DSD Tribunal NDPBRent Assessment Panel for Scotland SG Tribunal NDPBRent Assessment Panels (Wales) WG Tribunal ASPBResearch Councils (En Bloc) BEISResearch Site Restoration Limited DECCRevenue Scotland SGReview Board for Government Contracts MoD Advisory NDPBReviewing Committee on the Export of Works of Art DCMS Advisory NDPBRivers Agency (Northern Ireland) NIA: DoERoads Service (Northern Ireland) NIA: DRDRowett Research Institute SG Executive NDPBRoyal Air Force Museum MoD Executive NDPBRoyal Armouries DCMS Executive NDPBRoyal Botanic Garden, Edinburgh SG Executive NDPBRoyal Botanic Gardens, Kew Defra Executive NDPBRoyal Commission on the Ancient and Historical Monuments of Wales WG Executive ASPBRoyal Hospital Chelsea MoDRoyal Household HMTRoyal Marines Museum MoD Executive NDPBRoyal Mint Advisory Committee on the Design of Coins, Medals, Seals and Decorations RM Advisory NDPBRoyal Naval Museum MoD Executive NDPBRoyal Naval Submarine Museum MoD Executive NDPB

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Royal Observatory GreenwichRoyal Parks DCMS Executive AgencyRoyal Patriotic FundRoyal Ulster Constabulary George Cross Foundation NIA: DoJRural Payments Agency Defra Executive AgencySafefood (Food Safety Promotion Board) NIA: NSMCSchool Teachers’ Review Body DfE Advisory NDPBScience Advisory Committee on the Medical Implications of Less-Lethal Weapons MoD Advisory NDPBScience and Technology Facilities Council BEIS Executive NDPBScience Museum Group DCMS Executive NDPBScientific Advisory Committee on Nutrition Food Standards Agency Advisory NDPBScientific Committee on Tobacco and Health DH Advisory NDPBScotland Office SO Government DepartmentScotland's Commissioner for Children and Young People SGScottish Advisory Committee on Distinction Awards SG Advisory NDPBScottish Agricultural College SGScottish Agricultural Wages Board SG Executive NDPBScottish Ambulance Service Board SG NHS BodiesScottish Canals SGScottish Children's Reporter Administration SG Executive NDPBScottish Council for Post-Graduate Medical Education and Dental Education SG NHS BodiesScottish Criminal Cases Review Commission SG Executive NDPBScottish Education Department SGScottish Enterprise SGScottish Environment Protection Agency SG Executive NDPBScottish Fire and Rescue Service SGScottish Fisheries Protection Agency SGScottish Further & Higher Education Funding Council (Scottish Funding Council) SG Executive NDPBScottish Further Education Unit SG Executive NDPBScottish Futures Trust Ltd SGScottish Government SGScottish Housing Regulator SGScottish Human Rights Commission SGScottish Information Commissioner SG Executive NDPBScottish Joint Industry Board SGScottish Law Commission SG Advisory NDPBScottish Legal Aid Board SG Executive NDPBScottish Legal Complaints Commission SGScottish Natural Heritage SG Executive NDPBScottish Parliamentary Corporate Body SGScottish Policing Authority SGScottish Prison Service SGScottish Public Pensions Agency SGScottish Public Services ombudsman SGScottish Qualifications Authority SG Executive NDPBScottish Social Services Council SGScottish Studentship Selection Committee SGSea Fish Industry Authority Defra Executive NDPBSection 706 Tribunal IR Tribunal NDPBSecurity and Intelligence Services COSecurity Industry Authority HO Executive NDPBSecurity Service Tribunal HO Tribunal NDPBSecurity Vetting Appeals Panel CO Advisory NDPBSeirbheis nam Meadhanan Gàidhlig (MG Alba) SG

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Sellafield Limited DECCSenior Salaries Review Body CO Advisory NDPBSentencing Advisory Panel HO Advisory NDPBSerious Fraud Office Non-Ministerial DepartmentSianel Pedwar Cymru (S4C) (Welsh Fourth Channel Authority) DCMSSingle Source Regulations Office MoD MoD Executive NDPBSir John Soane’s Museum DCMS Executive NDPBSkills Funding Agency BEIS Executive AgencySkipton Fund Ltd. DHSocial Care and Social Work Improvement Scotland SGSocial Security Advisory Committee DWP Advisory NDPBSocial Security Agency (Northern Ireland) NIA: DHSSPSSocial Services Inspectorate for Wales Advisory Group WG Advisory ASPBSouth Eastern Education and Library Board NIA: DE Executive NDPBSouth Eastern Health and Social Care Trust NIA: DHSSPSSouthern Education and Library Board NIA: DE Executive NDPBSouthern Health and Personal Social Services Board NIA: DHSSPS Health and Personal Social Services NDPBsSouthern Health and Social Care Trust NIA: DHSSPSSpecial Education Needs Tribunal (SENT) DfE Tribunal NDPBSpecial European Union Programmes Body NIA: NSMCSpecial Health Authorities DHSpecialist Advisory Committee on Antimicrobial Resistance DH Advisory NDPBSpoliation Advisory Panel DCMS Advisory NDPBSport England DCMS Executive NDPBSports Council for Northern Ireland NIA: DCAL Executive NDPBSports Council for Wales WG Executive ASPBSports Council Trust Company DCMSSports Ground Safety Authority DCMS Executive NDPBSportscotland SG Executive NDPBSTFC Innovations Limited Science and Technology Facilities Council BEISStaff Commission for Education & Library Boards NIA: DE Other BodiesStandards and Testing Agency DfE Executive AgencyStandards Commission for Scotland SGStanding Pharmaceutical Advisory Committee DH Advisory NDPBState Hospitals Board for Scotland SG NHS BodiesStatistics Advisory Committee NIA: DFPStatute Law Committee for Northern Ireland NIA: OFMDFM Advisory NDPBSteering Committee on Pharmacy Postgraduate Education DH Advisory NDPBStranmillis University College (Belfast) NIA: DELStudent Awards Agency For Scotland SGStudent Loans Company Limited BEIS Executive NDPBStudio Schools (en Bloc) DESupreme Court, The Non-Ministerial DepartmentTate DCMS Executive NDPBTay Road Bridge Joint Board SGTechnology Strategy Board, The BEIS Executive NDPBThe Crime Concern, Marks and Spencer, Groundwork Partnership (t/a Youth Works) DCLGThe National Institute for Health and Clinical Excellence DHThe North South Language Body (An Foras Teanga North-South Body o Leid) NIA: NSMCThe Nursing and Midwifery Council DHThe Skills Development Scotland Co. Limited (t/a Skills Development Scotland) SGTheatres Trust, The DCMS Advisory NDPBTourism Ireland Ltd NIA: NSMC

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Traffic Commissioners/ Licensing Authorities DfT Tribunal NDPBTraining and Development Agency NIA: DETraining and Employment Agency (Advisory Board) NIA: DEL Advisory NDPBTransitional Child Trust FundTransport Tribunal LCDTreasure Valuation Committee DCMS Advisory NDPBGovernment Legal Department Non Ministerial DepartmentTribunal under Schedule 11 of the Health and Personal Social Services (NI) Order 1972 NIA: DHSSPS Tribunal NDPBTrinity House Lighthouse Service DfT Executive NDPBTS Prestwick Holdco Ltd SGUK Anti Doping DCMS Executive NDPBUK Asset Resolution Ltd HMTUK Commission for Employment and Skills BEIS / DWP Executive NDPBUK Debt Management Office HMT Executive AgencyUK Financial Investments Ltd (UKFI) HMTUK Medical Ventures Fund/MVM Limited Medical Research Council DTI Executive NDPBUK Space Agency BEIS Executive AgencyUK Statistics Authority - including the Office for National Statistics UKSA Non-Ministerial DepartmentUK Trade & Investment BEIS / FCO Non-Ministerial DepartmentUlster American Folk Park NIA: DCALUlster Supported Employment Ltd Northern Ireland Museums Council NIA: DEL Executive NDPBUnified Appeal Tribunal DWPUnited Kingdom Advisory Panel for Health Care Workers infected with bloodborne viruses DH Advisory NDPBUnited Kingdom Atomic Energy Authority BEIS Executive NDPBUnited Kingdom Sports Council, The (UK Sport) DCMS Executive NDPBUniversity Technical Colleges (en Bloc) DEUrban Development Corporations DCLGValuation Office Agency HMRC Executive AgencyValuation Tribunals ODPM Tribunal NDPBValuation Tribunals (Wales) WG Tribunal ASPBVAT and Duties Tribunal LCDVehicle Certification Agency DfT Executive AgencyVelindre NHS Trust WGVeterans Advisory and Pensions Committees MoD Advisory NDPBVeterinary Medicines Directorate Defra Executive AgencyVeterinary Products Committee Defra Advisory NDPBVictims and Survivors Service Ltd NIA: OFMDFMVictoria and Albert Museum DCMS Executive NDPBVisitBritain DCMS Executive NDPBVisit Scotland SG Executive NDPBWales Office Government DepartmentWales Tourist Board WG Executive ASPBWallace Collection DCMS Executive NDPBWaterways Ireland NIA: NSMCWater Appeals Commission (Northern Ireland) NIA: OFMDFM Tribunal NDPBWater Industry Commission for Scotland SGWelsh Advisory Committee on Telecommunications (WACT) OFTEL Advisory NDPBWelsh Ambulance Services NHS TrustWelsh Government WG Government DepartmentWelsh Blood Service WGWelsh Committee for Professional Development of Pharmacy WG Advisory ASPBWelsh Community Health Councils WGWelsh Dental Committee WG Advisory ASPB

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Welsh Industrial Development Advisory Board WG Advisory ASPBWelsh Language Commissioner WG Corporation SoleWelsh Medical Committee WG Advisory ASPBWelsh Nursing and Midwifery Committee WG Advisory ASPBWelsh Optometric Committee WG Advisory ASPBWelsh Pharmaceutical Committee WG Advisory ASPBWelsh Scientific Advisory Committee WG Advisory ASPBWestern Education and Library Board NIA: DE Other BodiesWestern Health and Personal Social Services Board NIA: DHSSPS Health and Personal Social Services NDPBsWestern Health and Social Care Trust NIA: DHSSPSWestminster Foundation for Democracy Limited, The FCO Executive NDPBWGC Holdco Ltd WGWider Health Working Group DH Advisory NDPBWilton Park Academic Council FCO Advisory NDPBWilton Park Executive Agency FCOWorld Poultry Science Association DefraYouth Council for Northern Ireland NIA: DE Executive NDPBYouth Justice Board for England and Wales Ministry of Justice Executive NDPBYouth Justice Agency (Northern Ireland) NIA: DoJ Executive AgencyZoos Forum Defra Advisory NDPB

CG Funds, Accounts, Courts and PostsAccountant General of the Senior CourtsArts Council for Wales National Lottery NAWChancellor of the Duchy of Lancaster CDLCombined Courts MoJConsolidated Fund HMTContingencies Fund HMTConversion Loan Redemption Account HMTCounty Courts MoJCourt Funds Investment Account HMTCrown Courts MoJDebt Management Account HMTDonations and Bequests (to government) HMTEileen Trust DHExchange Equalisation Account HMTGovernment Annuities Investment Fund HMTHeritage Lottery Fund DCMSIndependent Living Fund DWP Executive NDPBInsolvency Service Investment Account DTIIrish Land Purchase Fund HMTJudge Advocate General JOLife and other Annuities Warrant Account HMTLord Chief Justice, The JOMacFarlane Trust DHMarine and Aviation (War Risks) Fund DfTMaster of the Rolls JONational Heritage Memorial Fund Investment Account DCMSNational Insurance Fund DWPNational Loans Fund HMTNational Lottery Distribution Fund DCMSNational Lottery UK Sports Council Lottery DCMSNational Savings Bank (Ordinary and Investment accounts) DNS

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National Savings Stock Register Cash Account DNSNESTA Endowment Account (National Endowment for Science Technology and Arts) DCMSNorthern Ireland Consolidated Fund NIONuclear Liabilities Fund Trust Company DTIScottish Consolidated Fund SGScottish Courts SGSocial Fund DWPSports Council for Wales National Lottery NAWTransitional Child Trust Fund IRUnclaimed Redemption Monies HMTUnclaimed Stock and Dividends Account HMT

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NotesThe 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 o

Academies were previously known as City Academies.

In relation to the Environment Agency

Established 99q2)Established Autumn/Winter 1998

This body replaced the Advisory Council on Public Records and the Historical Manuscripts Commission when the two bodies were merged together in April 2004

Created in August 2008 as an Advisory NDPB of the Ministry of Defence.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 holThe 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).

Established 1 April 2008 through the Agriculture and Horticulture Development Board Order 2008.Incorporated 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 BritiThe 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.

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,

Other NHS Bodies

Detailed in January 2012 monthly update. Classification applies from March 2007 when Ministers began appointing the board.Classified from February 2011, added to guide September 2011.

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The Arts and Humanities Research Council was formed in April 2005, and replaced the Arts and Humanities Research Board

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, The BBC World Service is classified to central government due to being funded by a grant from the Foreign and Commonwealth Office.

On 1 December 2006 the assets and liabilities of the Community Fund and New Opportunities Fund transferred to the Big Lottery Fund.

Created in February 2012, as part of the government takeover of assets and liabilities of the Royal Mail Pension Plan.Created in February 2012, as part of the government takeover of assets and liabilities of the Royal Mail Pension Plan.

There are 137 Boards of Visitors.

Established 1 April 2008. BPEX Ltd is a subsidiary company of the Agriculture and Horticulture Development Board, operating in the pig industry.Bradford 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.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

Reclassified from PC with effect from 1946Incorporated 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 B

From 1 April 2000 the BFI ceased to be a NDPB and became a second tier body funded by the Film Council.

British Hallmarking Council is public sector controlled and non-market funded and is therefore classified as a central government body.

Includes the British Transport Police force, as of October 2004 the BTPA have been responsible for the running of the British Transport Police.

Formed in April 2008

Created by the merger of the Institute of Ecology and the Institute of HydrologyCEFAS 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.

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Established under the Charities Act (NI) 2008, came into existence in June 2009

Established through Care Standards Act 2000.

Established in April 2005, the CNPA was established under the Energy Act 2004 and replaced a body called the United Kingdom Atomic Energy Authority Constabulary

Established in November 2010211 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 in February 2013, and controlled by the Home Office. The College of Policing assumed some of the functions of the National Policing Improvement Agency

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 'Crown body. Established March 2001Also known as the Local Government Ombudsman

The 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 aThe 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

Established Autumn/Winter 1998

Previously known as Business Advisory Committee on Telecommunications

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 passeEstablished 1st April 2003Established 99 q2Established 1st April 2003

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Replaced WaterVoice from 1 October 2005.This entity was established by the Financial Markets Act 2010.Includes 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 CouncilThe 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

Also known as the Council for Healthcare Regulatory Excellence

Established April 2000Cowal 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.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.

Previously known as Criminal Injuries Compensation BoardCriminal 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.

A 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.

Established 1 April 2008. DairyCo Ltd is a subsidiary company of the Agriculture and Horticulture Development Board, operating in the milk industry.

Provides ancillary services to David MacBrayne group of companies - formerly known as Caledonian MacBrayne HR (UK) Ltd.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.

Department 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 an

Established under the Department for Employment and Learning Act (NI) 2001.

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.

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.Established November 2009.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

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 p

Classified as of April 2008. Classification detailed in the February 2012 monthly update.

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Formerly a component of the disbanded Centre for Marine and Coastal SciencesHealth and Personal Social Services Bodies

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 in June 2003 following the decision by the Northern Ireland Assembly to merge the Northern Ireland Economic Research Centre (NIERC) and the Northern Ireland Economic Council (NIEC). This merger took effect in January 2004.A 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.An 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.Established November 2000The 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 C

Previous name was English Tourism CouncilA 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.A 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.

Established in December 2006 to provide strategic advice to government on issues that affect disabled people.

On 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.

Established August 2000Established April 1996

Previously known as Financial Services Tribunal

This entry incorporates the Northern Ireland, Wales, Scotland and Westminster Food Standards Agency bodies, which are not strictly institutional units in their own right.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 e

Reclassified from PC sector following abolition of road tolls in Scotland in February 2008One 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 centEn bloc classification from June 2011.Previously listed on the Public Sector Classification Guide (PSCG) as 'Gaelic Development Agency'.The Gambling Commission assumed responsibility for the functions, rights and liabilities of the Gaming Board for Great Britain with effect from 1 October 2005.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 DeReclassified from NPISH to CG, after previously being reclassified from CG to NPISH in 2001.

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 bo

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Company limited by guarantee formed to organise and run the 2014 Commonwealth Games being held in Glasgow. The company has three members, two of whom - Glasgow City Council and the Scottish Government - are public sector bodies. Its is majority funded by Scottish Government grants.

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.

Although actually a financial institution, all transactions are government-backed and hence recorded as government transactions since 1986q1.

Classified as of April 2010. The entry was added to the guide in September 2011.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 Co

Established 99 q2Originally 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. The body

Previously known as Health and Social Services Trusts

A special health authority, created in June 2012 to oversee health education and training in England.

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.Created in April 2013 under the Health and Social Care Act 2012. This body is broadly similar to that of an Advisory NDPB.Created in April 2011 following the merger of Her Majesty's Court Service and the Tribunals Service.Established October 2000

Established 18 April 2005

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 in January 2009

Began in April 1995; part of the civil aviation authority. Previously listed on the guide as 'Highlands and Islands Airports'.

Classified as of 1974, detailed in February 2012 update. Body is and advisory Council to the Northern Irish Department for the Environment.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 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 H

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

Reclassified from NPISH to CG, after previously being reclassified from CG to NPISH in 2001.

Established 1 April 2008. Horticultural Development Company Ltd is a subsidiary company of the Agriculture and Horticulture Development Board, operating in the horticulture industry.

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Formally set up on 1st April 2005.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.

Body 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.Previously known as Immigration Appeal Tribunal

Advisory NDPB established in May 2011 responsible for scrutinising the impact and effectiveness of UK international aid.Previously classified as a Private Non-financial corporation.

Classified as CG from its creation October 2009.

Established 1998

Each Training Board is listed separately

Formerly the Data Protection Tribunal

One 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.Established April 2002.

Classified in 2011, classification applies as of the bodies creation in April 2002.

The Judicial College took over the functions of the Judicial Studies Board on 1 April 2011.Created in 2006 to support the work of the judiciary - it took over functions from the Ministry of Justice

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.

A 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.Established February 1994

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. The LAA provides civil and criminal legal advice in England and Wales

Established January 2009Established February 2004

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One 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.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, One of several Nuclear Decommissioning Authority Site Licence Companies, classified as Central Government from April 2008.Established 98 q4Until 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 HEstablished 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.Classified as of January 2011, detailed in the February 2012 monthly update.The Marine Management Organisation was launched on 01 April 2010. It has subsumed the Marine and Fisheries Agency.Marine 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. Result of merging of Marine Safety Agency and Coastguard

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.

The MOJ subsumed the entire Department for Constitutional Affairs and parts of the Home Office on 9 May 2007.

Formerly called the Consumer Financial Education Body, it changed its name to Money Advice Service in April 2011Established 5 January 2004 – Independent Regulator of NHS Foundation Trusts

Established 2 April 2003

From April 1999

Created in April 2013, following the merger of two previous Executive Agencies - the Teaching Agency and the National College for School Leadership

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 20

The 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.

Established 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.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.

Special Health Authority

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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 Health and Social Care Act 2012 in 2012, but the Act establishedPreviously known as Contributions Agency

Established 99 q2. Previously known as Office of the National Lottery Commission

Previously known as National Weights and Measurements Laboratory.

Established 98 q2

Reclassified from local government to central government from 01/04/01Formed in April 2011 following the merger of the General Registers of Scotland and the National Archives of Scotland

Established in June 2002, the National Waiting Times Centre Board is a Scottish Special Health Board which manages the Golden Jubilee Hospital.Established on 1 October 2006 under the Natural Environment and Rural Communities Act 2006

New 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.The 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 classiGovernment 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, tIncorporated 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.Special Health Authority - previously listed on the Public Sector Classification Guide as 'National Health Service 24 (Scotland)'En 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.

En bloc classification for bodies that have charitable status and a close working relationship with NHS institutions. Classification added to the guide September 2011.Classified 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 2007NHS 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.Formerly known as the Health Education Board for Scotland, it was renamed on 1 April 2003.Set up on 1 July 2005 Special 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.Became a CG in 1991.

Health and Personal Social Services NDPBs

Corporate body established to run the Northern Ireland Assembly, the body has been in operation since May 2007.

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 AssemblyHealth and Personal Social Services NDPBs

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.

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The 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 administratioEstablished 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.

Individual Boards are listed separatelyThe 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.

Health and Personal Social Services NDPBsDetailed in the January 2012 monthly update. Broadly similar to NHS Charities in England and Wales and Scottish Health Board Endowment Funds.

Established 99 q1

The Northern Ireland Judicial Appointments Commission (NIJAC), a body created in June 2005 under the Justice (Northern Ireland) Acts 2002 & 2004. The 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) , The 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 aKnown 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 North

Established in April 2004 to replace the Northern Ireland Council for Postgraduate Medical and Dental Education.

Replaced the Police Authority for Northern Ireland

Government agency that promotes film and television industry in Northern Ireland. Classified as of its creation in April 1997.

Formerly known as the Northern Ireland Authority for Energy Regulation the name was changed in April 2007.NIW was established on 1 April 2007 under the Water and Sewerage Services (Northern Ireland) Order 2006.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, aCreated 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 defeasancNorthlink 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.

Set up April 2005. Runs the archives of the Nuclear Decommissioning Authority 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 available

Classified 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.OFFA was established through the Higher Education Act 2004.Part of the Ministry of Justice, created in April 2006.Created under the Legal Services Act 2007.Established September 1992ONS 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" unde

Formed as a result of the merger of OFGAS and OER

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Established April 2008Previously Office of the Rail Regulator and International Rail Regulator (ORR)Established 99 q1This 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

Previously the Data Protector Registrar

Became a Non-Ministerial Department following the implementation of the Charities and Trustee Investment (Scotland) Act 2005, replacing an existing Executive Agency formed in December 2003

Formerly listed as Parliamentary Boundary Commission for EnglandFormerly listed as Parliamentary Boundary Commission for Wales

The 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 cr

Replaced the Occupational Pensions Regulatory Authority (OPRA) from 6 April 2005.

Phonepay Plus is a regulatory body established to oversee the running of Premium Rate phone numbers in the United Kingdom.

The Police Rehabilitation and Retraining Trust (PRRT) was set up in 1999 to support retired and retiring police officers after they have been in service.

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 2013Incorporated 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 M

Established 1 April 2008. Potato Council Ltd is a subsidiary company of the Agriculture and Horticulture Development Board, operating in the potato industry.

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On 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 opera

Formerly a component of the disbanded Centre for Marine and Coastal SciencesNew Executive Agency of the Department of Health, created on 1 April 2013. It has taken on the roles and responsibilities of the Health Protection Agency and National Treatment Agency, which are both abolished.

The Public Prosecution Service for Northern Ireland (PPSNI) was established in June 2005 by the commencement of the Justice (Northern Ireland) Act 2002.

The 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 acco

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.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 classifEstablished 98 q3

The operating name of this body is Passenger Focus.Owned by the seven Research Councils the body is classified to the central government sector as of its creation in August 2007

Came into operation from April 2009.

Established 1999

Each of the seven research councils are also listed separately in the guide.Classified as of February 2009 as detailed in the February 2012 monthly update.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 internation

This decision is based on new information and amends the previous decision to classify to the NPISH sector.

This decision is based on new information and amends the previous decision to classify to the NPISH sector.This decision is based on new information and amends the previous decision to classify to the NPISH sector.

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Part of the National Maritime Museum

Established September 2002

One 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.

Created 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.Formed 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.The 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 g

Previously known as Scottish Office

Established 98 q4

Scottish 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 quantitatPreviously known as Children's Panels

Established 99 q2

Reclassified from a Public Corporation from 1st April 2001

Established 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.

The 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).

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.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 int

Established February 2003

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.

Established under The Scotland Act 1998Established 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 known as Scottish Office Pensions AgencyNewly formed body 23 October 2002Replaced the Scottish Examination Board

Established 1 April 2003.

Seirbheis nam Meadhanan Gàidhlig 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 appointe

Established May 2003 - previously listed on the Public Sector Classification Guide as 'Commissioner for Children and Young People in Scotland'.

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One of several Nuclear Decommissioning Authority Site Licence Companies, classified as Central Government from April 2008.

Established in 1981. Previously classified as PC, but reclassified to CG (with effect from inception) in January 2006Not considered an institutional unit and therefore classified to the sector of its controlling body.Reclassified from NPISH to CG, after previously being reclassified from CG to NPISH in 2001.

The 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.

(Established Autumn/Winter 1998)

Health and Personal Social Services NDPBs

One 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.Each Special Health Authority is listed separately

The 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.The trading name of the Scottish Sports CouncilFormerly known as CLIK (Central Laboratory Innovation and Knowledge Transfer Co. Ltd), it was formally renamed as STFC Innovations Ltd in July 2007.

A 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.

Studio 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 GovernCreated 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.

Reclassified from PC sector following abolition of road tolls in Scotland in February 2008Established July 2007. Operates as Innovate UKClassified to NPISH sector from inception to 15/09/04, and CG from 15/09/04 to date. The 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 ApOne 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.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 sEstablished April 2008.

One 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.

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Previously known as Training and Employment Agency (Advisory Board)

Previously Treasury Trove Reviewing Committee

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 On 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 opera

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.UKCES came into operation on 1 April 2008 and is a successor organisation to the Sector Skills Development agency.

Set up to manage the Government's shareholdings in the Bank Recapitalisation fund.

Became an Executive Agency of BIS from 1 April 2011

Formerly British Trade InternationalPart of the Northern Ireland Museum Service

Replaced the Disability Appeals Tribunal and subsumed the Social Security Appeal Tribunals.

Reclassified 96 q3 from PC

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 classifiedUDCs 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.

Replaced the War Pensions Committees in December 2009.

Company 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.

Formerly known as the Scottish Tourist Board

One 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.

Created in July 2005 to regulate water and sewerage services in Scotland.

The 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.

Previously known as Welsh Committee for Postgraduate Pharmaceutical Education

On 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 a non-ministerial government department which employs around 600 solicitors and barristers to provide advice and legal representation to government departments. The Treasury Solicitor reports to the Attorney General for England and Wales. This was identified as part of a quality review of bodies identified on the guide.

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Established 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.

Previously known as Welsh Optical Committee

Health and Personal Social Services NDPBs

Company created by the Welsh Government in March 2013 to hold the Welsh Government's investment in Cardiff Airport International.

Established 97 q2Established 98 q3Established April 2003 to replace the Juvenile Justice Board.Established 99 q1

Prior to the creation of the Supreme Court in 2009, this post was called the Accountant General of the Supreme Court.

This body previously had its sponsoring entity listed as the MoD, but this has now been corrected DfT.

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Organisation Which is / was a subsidiary of: Which is / was a subsidiary of: Sponsoring BodyABF The Soldiers Charity MODAdult Learning Inspectorate DESAdvantage - West Midlands BISAdvisory Board on Fair Trading in Telecommunications OFTELAdvisory Board on Family Law LCDAdvisory Board on Restricted Patients HOAdvisory Board on Sustainable Development DTIAdvisory Committee for Disabled People in Employment and Training DWPAdvisory Committee for the Joint Environmental Markets Unit DTIAdvisory Committee of the Therapeutic Professions Allied to Medicine DHAdvisory Committee on Advertising COAdvisory Committee on Arbitration Law DTIAdvisory Committee on Breast Cancer Screening DHAdvisory Committee on Cleaner Coal Technology DFEEAdvisory Committee on Dental Establishments DHAdvisory Committee on Design Quality in the NHS DHAdvisory Committee on Genetic Testing DHAdvisory Committee on Hazardous Substances DefraAdvisory Committee on Historic Wreck Sites DCMSAdvisory Committee on Legal Education and Conduct LCDAdvisory Committee on Lifelong Learning Targets DESAdvisory Committee on Juvenile Court Lay Panel (Northern Ireland) LCDAdvisory Committee on Overseas Economic and Social Research DfIDAdvisory Committee on Pesticides DefraAdvisory Committee on Plant and Machinery DTIAdvisory Committee on Service Candidates HOAdvisory Committee on Sites of Special Scientific Interest SGAdvisory Committee on Work-Life Balance DTIAdvisory Committees on General Commissioners of Income Tax (Northern Ireland) NICSAdvisory Committees on Justices of the Peace (Northern Ireland) NICSAdvisory Council on Libraries HOAdvisory Council on Public Records LCDAdvisory Panel on Standards for the Planning Inspectorate DCLGAerospace Committee DTIAgriculture and Environment Biotechnology Commission DefraAgricultural Research Institute of Northern Ireland NIA: DARDAgricultural Development and Advisory Service MAFFAgricultural Dwelling House Advisory Committees (England) (ADHAC) DefraAgricultural Dwelling House Advisory Committees (Wales) WGAgricultural Land Tribunals (England) DefraAgricultural Wages Board for England and Wales DefraAgricultural Wages Committees for England DefraAgricultural Wages Committees for Wales WGAlcohol Education and Research Council DHAncient Monuments Board for Wales WGAncient Monuments Board for Scotland SGAnimal Diseases Research Association MAFFAnimal Health DefraAnimal Health and Veterinary Laboratories Association DEFRAAnimal Welfare Advisory Committee (MOD) MoDAppeals Service DWPApple and Pear Research Council (APRC) DEFRAAppointments Commission DH

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Armed Forces Personnel Administration Agency MoDArmy Base Repair Organisation (ABRO) MoDArmy Base Storage and Distribution Agency MoDArmy Personnel Centre MoDArmy Technical Support Agency MoDArmy Training and Recruiting Agency MoDArts and Humanities Research Board DTIAshworth Hospital Authority DHAssets Recovery Agency HOAsset Protection Agency HMTAviation Committee DTIAycliffe - (s NTC) ODPMBasic Skills AgencyBasildon - (s NTC) ODPM

MoJBeef Assurance Scheme Membership Panel Food Standards AgencBenefits Agency DWPBetter Regulation Task Force COBoundary Committee for England MOJBracknell - (s NTC) Commission for the New Towns English Partnerships ODPMBRB (Residuary) Ltd. SRA

MoJBritish Association for Central & Eastern Europe FCOBritish Board of Agreement DETRBritish Educational Communications and Technology Agency (BECTA) DfEBritish Forces Post Office MoDBritish Government Panel on Sustainable Development MoDBritish Overseas Trade Board DTIBritish Potato Council DefraBritish Shipbuilders BISBig Society Capital Big Society Capital Group COBig Society Foundation Big Society Capital Group COBig Society Trust Big Society Capital Group COBritish Tourist Authority DCMSBritish Transport Police (sSRA) Strategic Railway Authority DfTBroadcasting Complaints Commission DTIBroadcasting Standards Commission DCMSBroadmoor Special Hospital Authority DH Building Standards Advisory Committee SEBusiness Advisory Committee on Telecommunications OFTELBusiness and Technology Education Council DfEEBuying Solutions COCadw (Welsh Historic Monuments) WGCapital for Enterprise Limited BISCareers Scotland SGCastle Vale Housing Action Trust ODPMCCTA- The Government Centre for Information Systems HMTCentral Adjudication Services DSSCentral Council for Education and Training in Social Work (UK) DWPCentral Electricity Generating Board DTICentral Fire Brigades Advisory Council ODPMCentral Laboratory of the Research Councils DTI

Bedfordshire, Cambridgeshire, Hertfordshire and Northamptonshire Community Rehabilitation Company (CRC)

Bristol, Gloucestershire, Somerset & Wiltshire Community Rehabilitation Company (CRC)

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Central Lancashire - (s NTC) ODPMCentral Police Training and Development Authority HOCentral Rail Users Consultative Committee (CRUCC) ORRCentral Science Laboratory DefraCentre for Management and Policy Studies COCheshire & Greater Manchester Community Rehabilitation Company (CRC) MoJChild Care Law Review Body DSSChild Maintenance and Enforcement Commission (CMEC) DWPChild Support Agency DWPChild Support Appeal Tribunals NIA: DHSSPSChildren's Workforce Development Council DECity Academies DfESCivil Service Occupational Health and Safety Agency DTIClinical Engineering and Medical Physics Services Advisory Committee NIA: DHSSPSClinical Imaging Services Advisory Committee NIA: DHSSPSClinical Standards Advisory Group DHClinical Standards Board for Scotland (The) SGClothing and Allied Products Industry Training Board DTIClothing and Industry Training Boards (NI) NIOCoastguard MoDCollege of Arms Royal HouseholdCommission for Architecture and the Built Environment DCMSCommission for Health Improvement DHCommission for Integrated Transport DfTCommission for New Towns ODPMCommission for Patient and Public Involvement in Health DHCommission for Racial Equality HOCommission for Rural Communities DEFRACommission for Social Care Inspection for England (CSCI) DHCommissioner for Protection against Unlawful Industrial Action DTICommissioner for the Rights of Trade Union Members DTICommittee of Investigation for Great Britain DEFRACommittee on Appeals Criteria and Miscarriages of Justice HOCommittee on Agricultural Valuation DEFRACommittee on Medical Aspects of Food and Nutrition Policy DHCommittee on Products and Processes for use in Public Water Supply DEFRACommons Commissioners DefraCommittees for the Employment of Disabled People NIACommunities Scotland SGCommunity Fund DCMSCommunity Health Councils DHCommunity Learning Scotland SGConstruction Service NIAConsultative Board on Badgers and Bovine Tuberculosis MAFFConsumer Panel MAFFConsumers’ Committee for Great Britain under the Agricultural Marketing Act 1958 DEFRAConsumer Council for Postal Services (Postwatch) DTIContributions Agency DSSCorby - (s NTC) ODPMCouncil for National Academic Awards DfEECouncil for Professions Supplementary to Medicine, the DHCouncil for the Central Laboratory of the Research Councils (CCLRC) DTICouncil on Tribunals LCDCounter Fraud and Security Management Service DH

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Countryside Agency DefraCountryside Council for Wales WGCounty Court Rule Committee LCDCourt Service, The DCACrime Prevention Agency Board HOCriminal Injuries Compensation Appeals Panel (CICAP) HOCriminal Injuries Compensation Board HOCriminal Records Bureau HOCross London Rail Links Ltd TfLCrown Court Rule Committee MoJCrown Estate CEOCulture North East (North East Cultural Consortium) DCMSCumbria and Lancashire Community Rehabilitation Company (CRC) MoJCwmbran - (s NTC) ODPMDairy Produce Quota Tribunal DEFRADartmoor Steering Group and Working Party MoDDeer Commission for Scotland SGDefence Analytical Services Agency MoDDefence Animal Centre MoDDefence Bills Agency MoDDefence Codification Agency MoDDefence Communications Services Agency MoDDefence Dental Agency MoDDefence Estates MoDDefence Estates Organisation MoDDefence Geographical and Imaging Intelligence Agency MoDDefence Housing Executive MoDDefence Intelligence and Security Agency MoDDefence Medical Training Organisation MoDDefence Postal and Courier Services Agency MoDDefence Procurement Agency MoDDefence Secondary Care Agency MoDDefence Storage and Distribution Agency MoDDefence Transport and Movement Executive MoDDefence Vetting Agency MoDDefence, Clothing and Textiles Agency MoDDental Practice Board DHDental Rates Study Group DHDental Vocational Training Authority DHDepartment for Business, Enterprise & Regulatory Reform (BERR) BERRDepartment for Business, Innovation and Skills BISDepartment for Constitutional Affairs (DCA) DCADepartment for Children, Schools and Families (DCSF) DCSFDepartment for Education and Skills (DES) DESDepartment for Innovation, Universities & Skills (DIUS) DIUSDepartment for Transport, Local Government and the Regions (DTLR) DfTDepartment of Energy and Climate Change DECCDepartment of Trade and Industry (DTI) DTI

MoJDesign Council (incorporating CABE) BISDevelopment Awareness Working Group DfIDDiplomatic Service Appeal Board FCODisability Employment Advisory Committee DWP

Derbyshire, Nottinghamshire, Leicestershire & Rutland Community Rehabilitation Company (CRC)

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Disability Living Allowance Advisory Board DWPDisability Rights Commission DWPDisability Rights Task Force DESDisposal Services Agency MoDDOA Limited BRB (Residuary) Ltd DfTDomestic Coal Consumers' Council DTIDorset, Devon & Cornwall Community Rehabilitation Company (CRC) MoJDuke of York’s Military School MoDDurham Tees Valley Community Rehabilitation Company (CRC) MoJEast Midlands Cultural Consortium DCMSEast Midlands Development Agency BISEast Midlands Region: Electricity Consumers Committee OFGEMEast of England Development Agency BISEast of England International Ltd East of England DevelEastern Region: Electricity Consumers’ Committee OFGEMEducation Transfer Council (ETC) DESElectricity Council DTIEmployment Service DWPEmployment Tribunals Service BISEnergy Advisory Panel DTIEnglish National Board for Nursing, Midwifery and Health Visiting DHEnglish Nature DEFRAEnglish Partnerships (LP) Limited ODPMEnglish Tourism Council DCMSEnterprise Ulster NIA: DELEnvironment and Heritage Service NIAEqual Opportunities Commission (EOC) COEqual Opportunities Commission for Northern Ireland NIAEssex Community Rehabilitation Company (CRC) MoJEthnic Minority Business Forum DTIExpert Group on Cryptosporidium in Water Supplies DEFRAExport Action Group for Building Materials MoDFair Employment Commission for Northern Ireland NIAFamily Health Services Appeal Authority DHFamily Health Services Appeal Authority (Tribunal) DHFamily Practitioner Committees DHFarm Animal Welfare Council DefraFarming and Rural Conservation Agency DefraFE Improvement Ltd BERRFHS Appeals Authority DH

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Financial Services Tribunal HMTFirebuy DCLGFire Authority for Northern Ireland NIA: DHSSPSFisheries Conservancy Board for Northern Ireland NIA: DCALFisheries Research Agency MAFFFisheries Research Services SGFood and Environment Research Agency (FERA) DefraForth Estuary Transport Authority SGFood from Britain DEFRAFootball Licensing Authority DCMSFootball Taskforce HOForeign Compensation Commission FCOForesight Steering Group DTIFoyle Fisheries Commission NIAFuel Cells Advisory Panel DTIFunding Agency for Schools DfEEFurther Education Corporations BISFurther Education Funding Council (FEFC) DfEEFurther Education Funding Council for Wales DfESGaming Board for Great Britain DCMSGas and Electricity Consumers' Council (energywatch) DTIGeneral Register Office for Scotland (GROS) SGGeneral Social Care Council DHGeneral Teaching Council for England DEGovernment Car and Despatch Agency DfTGovernment Equalities Office GEOGovernment Hospitality Fund Advisory Committee for the Purchase of Wine FCOGovernment Property Lawyers MoDGrant Maintained SchoolsGreen Investment BankHampshire & Isle of Wight Community Rehabilitation Company (CRC) MoJHannah Research Institute SGHarlow - (s NTC) ODPMHatfield - (s NTC) ODPMHealth Advisory Service DHHealth and Safety Agency for Northern Ireland NIAHealth and Safety Commission DWPHealth and Social Services Boards (Northern Ireland) NIA: DHSSPSHealth and Social Services Councils (Northern Ireland) NIA: DHSSPSHealth and Social Services Trusts NIA: DHSSPSHealth Appointments Advisory Committee SGHealth Authorities (England ) DHHealth Authorities (Wales) NAWHealth Commission Wales DHHealth Development Agency DHHealth Education Authority DHHealth Education Board for Scotland SGHealth Promotion Authority for Wales DHHealth Protection Agency DHHealth Technology Board for Scotland SGHealthcare Commission DHHemel Hempstead - (s NTC) ODPMHer Majesty's Court Service MoJHer Majesty's Customs and Excise

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Hill Farming Advisory Committee for England, Wales and Northern Ireland (HFAC) DEFRAHill Farming Advisory Committee for Scotland SGHistorical Manuscripts Commission (The Royal Commission on Historical Manuscripts) DCMSHistoric Buildings Council for EnglandHistoric Buildings Council for Scotland SGHistoric Buildings Council for Wales WGHistoric Environment Advisory Council for Scotland SGHistoric Scotland SGHM Inspectorate of Education SGHome-Grown Cereals Authority DefraHonorary Investment Advisory Committee LCDHorserace Betting Levy Appeals Tribunal for Scotland SGHorticulture Development Council DefraHorticulture Research International DefraHousing Corporation (The) ODPMHousing Action Trusts ODPMHousing for Wales NAW

MoJIdentity and Passport Service HOImmigration Appeal Tribunal HOImmigration Appellate Authorities Court Service, the DCAImport Parity Price Panel DTIIndependent Advisory Group on Teenage Pregnancy DfEIndependent Safeguarding Authority HOIndependent Scientific Group on Cattle TB (ISG) DEFRAIndependent Television Commission DCMSIndian Family Pension Funds Body of Commissioners DfIDIndustrial Development Board for Northern Ireland NIA: DETIIndustrial Research and Technology Unit (Advisory Board) NIA: DETIIndustrial Tribunal Service DTIInland RevenueInland Waterways Advisory Council DefraInland Waterways Amenity Advisory Council DefraInstitute for Animal Health Biotechnology and Biological Sciences Research Council (BBSRC) BISInstitute of Animal Physiology MAFFInstitute of Hydrology DTIInstitute of Oceanographic Sciences DTIInstitute of Terrestrial Ecology DTIInternational Oil and Gas Business Advisory Board DTIInternational Rail Regulator (IRR) DfTIntervention Board DefraInvestors in People UK (IiPUK) BISJoint Committee on Vaccination and Immunisation DHJoint Air Reconnaissance Intelligence Centre MoDJudicial Studies Board JOJuvenile Justice Board NIOKent, Surrey & Sussex Community Rehabilitation Company (CRC) MoJKings College Hospital NHS Trust DHKnow How Fund Advisory Board DFIDLaboratory Services Advisory Committee DHLaganside Corporation NIA: DSDLand Registers of Northern Ireland NIALaw Reform Advisory Committee for Northern Ireland NIA: DFP

Humberside, Lincolnshire & North Yorkshire Community Rehabilitation Company (CRC)

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Learning and Skills Council DESLearning and Skills Improvement Service BISLearning and Teaching Scotland SGLegal Aid Board LCDLegal Services Commission MoJLibrary and Information Commission HOLiverpool Housing Action Trust ODPMLiving East (East of England Cultural Consortium) DCMSLocal Better Regulation Office (LBRO) BISLocal Enterprise Development Unit NIA: DETILocal Government Commission for England ODPMLocal Government Property Commission (Scotland) SGLocal Government Residuary Body MoDLocal Government Residuary Body, (England) MoDLocal Government Staff Commission (England) MoDLogistic Information Systems Agency MoDLondon Community Rehabilitation Company (CRC) MoJLondon Olympic Bid Company / London 2012 Ltd DCMSLondon Organising Committee of the Olympic Games (LOCOG) DCMSLondon Region Electricity Consumers’ Committee OFGEMLondon Thames Gateway Development Corporation DCLGLord Chancellor's Department LCDLord Chancellor's Legal Aid Advisory Committee (Northern Ireland) NICSMacaulay Land Use Research Institute SGMagistrates Courts Rule Committee MoJMagnox Electric Ltd. (s BNFL) Reactor Sites Management CompanyBritish Nuclear Fuels Plc DTIMagnox North Ltd DECCMagnox South Ltd DECCMarine and Fisheries Agency DEFRAMarine Safety Agency MoDMeasurement Advisory Committee DTIMeat and Livestock Commission DefraMeat Hygiene Advisory Committee FSAMeat Hygiene Service FSAMedical Appeals Tribunal DSSMedical Devices Agency DHMedical Practices Committee DHMedical Supplies Agency MoDMedical Workforce Standing Advisory Committee DHMental Health Act Commission DHMental Health Commission for Northern Ireland NIA: DHSSPSMerchant Navy Reserve MoDMerseyside and North Wales Region Electricity Consumers’ Committee OFGEMMerseyside Community Rehabilitation Company (CRC) MoJMetropolitan Police Committee HOMicrobiological Research Authority DHMidlands Region Electricity Consumers Committee OFGEMMilitary Survey MoDMilk Development Council DefraMillennium Commission DCMSMilton Keynes - (s NTC) Commission for the New Towns English Partnerships ODPMMinistry of Defence Police & Guarding Agency MoDMonopolies and Mergers Commission DTIMuseum of London DCMS

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Museums and Galleries Commission HOMuseums Libraries and Archives Council DCMSMuseum of Science and Industry in Manchester DCMSNational Advisory Council for the Employment of People with Disabilities DfEENational Archives of Scotland SGNational Biological Standards Board (UK) DHNational Board for Nursing, Midwifery and Health Visiting for Northern Ireland NIA: DHSSPSNational Board for Nursing, Midwifery and Health Visiting for Scotland SGNational Care Standards Commission DHNational Clinical Assessment Authority (NCAA) DHNational College for School Leadership DENational Consumers Consultative Committee (Electricity) (NCCC) OFGEMNational Consumer Council DTINational Crime Squad HONational Criminal Intelligence Service HONational Curriculum Council DfEENational Disability Council DfEENational Employment Panel DWPNational Endowment for Science and Technology and the Arts (NESTA) DCMSNational Health Service Pensions Agency DHNational Health Service Central Register DHNational Health Service Information Authority DHNational Health Service Purchasing and Supply Agency DHNational Health Service Supplies Authority DHNational Health Service Training Authority DHNational Insurance Local Tribunals DSSNational Museums and Galleries on Merseyside DCMSNational Non Food Crop Centre DECCNational Patient Safety Agency DHNational Policing Improvement Agency HONational Radiological Protection Board DHNational School of Government CONational Treatment Agency DHNational Weights and Measurements Laboratory BERRNational Youth Agency DfEENaval Aircraft Repair Organisation MoDNaval Bases and Supply Agency MoDNaval Manning Agency MoDNaval Recruiting and Training Agency MoDNew Deal Task Force DWPNew Opportunities Fund DCMSNHS Commissioning Board Special Health Authority DHNHS Professionals DHNHS Professionals South West DHNHS Purchasing and Supply Agency DHNHS Quality Improvement Scotland SGNorfolk & Suffolk Community Rehabilitation Company (CRC) MoJNorth Eastern Region Electricity Consumers’ Committee OFGEMNorth Hull Housing Action Trust DTLRNorth of Scotland Region Electricity Consumers’ Committee SGNorth West Cultural Consortium DCMSNorth West Regional Development Agency BISNorth Western Region Electricity Consumers’ Committee OFGEMNorthern Ireland Advisory Committee on Travellers NIA: DE

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Northern Ireland Authority for Energy Regulation NIA: DETINorthern Ireland Central Services Agency (NICSA) NIA: DHSSPSNorthern Ireland Child Support Agency NIA: DSDNorthern Ireland Commissioner for Protection Against Unlawful Industrial Action NIA: DETINorthern Ireland Commissioner for the Rights of Trade Union Members NIA: DHFETENorthern Ireland Consumer Committee for Electricity NIA: OREGNorthern Ireland Council for Postgraduate Medical and Dental Education NIA: DHSSPSNorthern Ireland Courts Service NICSNorthern Ireland Disability Council NIANorthern Ireland Economic Council NIA: OFMDFMNorthern Ireland Health Promotion Agency NIA: DHSSPSNorthern Ireland Memorial Fund NIONorthern Ireland Postal Services Committee DTINorthern Ireland Regional Medical Physics Agency (NIRMPA) NIA: DHSSPSNorthern Ireland Water Council NIA: DRDNorthern Ireland Water Service NIA: DRDNorthumbria Community Rehabilitation Company (CRC) MoJNuclear Powered Warships Safety Committee MoDNuclear Weapons Safety Committee MoDNurses', Midwives' and other NHS Professions Review Body DHOccupational Pensions Board DSSOccupational Pensions Regulatory Authority (Opra) DWPOffice for National Statistics ONSOffice for the Regulation of Electricity and Gas (OFREG) (Northern Ireland) NIAOffice of Electricity Regulation DTIOffice of Gas Supply DTIOffice of Passenger Rail Franchising ORROffice of Public Service MoDOffice of Public Services and Science (OPSS) MoDOffice of Telecommunications (OFTEL) OFTELOffice of the Chief Investigating Office (Scotland) SGOffice of the Commissioner for Public Appointments in Scotland SGOffice of the Data Protection Commissioner HOOffice of the Data Protection Registrar HOOffice of the Deputy Prime Minister (ODPM) COOffice of the Health Professionals Adjudicators DHOffice of the Rail Regulator and International Rail Regulator (ORR) DfTOffice of the Scottish Parliamentary Standards Commissioner SGOffshore Energy Technology Board DTIOffshore Industry Liaison Committee DTIOil and Gas Projects and Supplies Office Board MoDOlympic Delivery Authority DCMSOlympic Lottery Distributor DCMSOne NorthEast BISOrdnance Survey of Northern Ireland NIA: DCALOverseas Project Board DfIDOverseas Service Pensions Scheme Advisory Board DfIDParticle Physics and Astronomy Research Council (PPARC) DTIPartnerships for Church of England Schools DEPartnerships for Schools DEPartnership Fund Assessment Panel DTIPensions Appeal Tribunal for Scotland SGPensions Compensation Board DWPPeople, Pay and Pensions Agency MoD

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People's Panel Advisory Group HOPersonal Accounts Delivery Authority DWPPeterborough - (s NTC) ODPMPeterlee - (s NTC) ODPMPig Production Development Committee NIA: DARDPirbright Institute BBSRCPlanning Service (Northern Ireland) NIA: DoEPlymouth Marine Laboratory Natural Environment Research Council DTIPneumoconiosis Workers Compensation Board MoDPolice Advisory Board for Scotland SGPolice Authority for Northern Ireland NIOPolice Complaints Authority HOPolice Information Technology Organisation (PITO) HOPolicyholders' Protection Board HMTPostal Services Commission BISPost Office Users' Council for Northern Ireland DTIPost Office Users' Council for Scotland DTIPost Office Users' Council for Wales DTIPost Office Users' National Council DTIPost Qualification Education Board for Health Science Pharmacists in Scotland SGPotato Industry Development Council MAFFPrescription Pricing Authority DHPrimary Care Trusts (En Bloc) DHProperty Advisory Group ODPMPublic Guardian Board MoJPublic Guardianship Office DCAPublic Health Laboratory Service Board DHPublic Lending Right and the Public Lending Right Advisory Committee DCMSPublic Record Office LCDPublic Services Productivity Panel Unit HMTPublic Service Training Council Northern Ireland NIOPublic Trust Office LCDQualifications and Curriculum Development Agency DfEQualifications, Curriculum and Assessment Authority for Wales (The) WGQueen Victoria School MoDRace Education and Employment Forum DWPRace Relations Employment Advisory Group DfEERadio Authority DCMSRadiocommunications Agency DTIRAF Logistics Support Services MoDRAF Maintenance Group Defence Agency MoDRAF Personnel Management Agency MoDRAF Signals Engineering Establishment MoDRAF Training Group Defence Agency MoDRail Passengers' Committees DfTRail Users’ Consultative Committees ORRRailsale Ltd DfTRampton Hospital Authority DHRate Collection Agency (Northern Ireland) NIARathgael & White Abbey Schools Management Board NIARedditch - (s NTC) ODPMRegional Aggregation Bodies DTIRegional Flood Defence Committees DEFRARegional Health Authorities DH

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Regional Panels in MAFF MAFFRegistered Homes Tribunals DSSRegistrar of the Public Lending Right DCMSRegistry of Friendly Societies HMTRenewable Energy Advisory Committee DTIRenewable Fuels Agency DfTRent Assessment Panels (RAPS) ODPMRent Service (The) DWPResiduary Body for Wales NAWResource: The Council for Museums Archives and Libraries DCMSRevenue and Customs Prosecutions Office HMRCRoyal Commission on Ancient and Historical Monuments for Scotland SGRoyal Commission on Environmental Pollution DefraRoyal Commission on Historical Monuments in England HORoyal Commission on Long Term Care of the Elderly DSSRoyal Fine Art Commission HORoyal Fine Art Commission for Scotland SGRoyal Military College of Science Advisory Council (RCMS) MoDRoyal Ulster Constabulary NIORuncorn - (s NTC) ODPMRural Development Commission DETRSalmon Advisory Council MAFFSchool Examinations and Assessment Council DfEESchool Food Trust DfESchool Support Staff Negotiating Body DfEScottish Advisory Committee on Drug Misuse SGScottish Advisory Committee on the Medical Workforce SGScottish Advisory Committee on Telecommunications SGScottish Agricultural Consultative Panel SGScottish Arts Council SGScottish Child-Care Board SGScottish Commission for the Regulation of Care SGScottish Consultative Council on the Curriculum SG

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Scottish Consumer Council DTIScottish Conveyancing and Executry Services Board SGScottish Council for Educational Technology SGScottish Council for Postgraduate Medical Education and Dental Education SGScottish Council for Research in Education SGScottish Crime Prevention Council SGScottish Crop Research Institute SGScottish Development Agency SGScottish Economic Council SGScottish Examination Board SGScottish Film Council SGScottish Fisheries Protection Agency SGScottish Further Education Funding Council SGScottish Higher Education Funding Council SGScottish Homes Residuary Body SGScottish Hospital Endowments Research Trust SGScottish Hospital Trust SGScottish Industrial Development Advisory Board SGScottish Medical Practices Committee SGScottish Office Pensions Agency SGScottish Police Services Authority SGScottish Record Office SGScottish Records Advisory Council SGScottish Screen SGScottish Sports Council SGScottish Standing Committee for the Calculation of Residual Values of Fertilisers and Feeding stuffs SGScottish University for Industry (trading as Learn Direct Scotland) SGScottish Valuation and Rating Council SGScottish Vocational and Education Council SGScottish Water and Sewerage Customers Council SGSecretary of States Advisory Committee on Scotland’s Travelling People SGSecretary of State for Scotland's Advisory Group on Sustainable Development SGSecretary of State's Advisory Group on Sustainable Development DTISecretary of State's Advisory Panel of Economic Consultants SGSecretary of State's (Electricity) Fisheries Committee (a.k.a. Fisheries Electricity Committee) SGSecretary of State's Salmon Task Force MAFFSector Skills Development Agency DIUSSecurity Commission COSecurity Facilities Executive MoDService Children’s Education MoDService Personnel and Veterans Agency MoDSerious Organised Crime Agency (SOCA) HOShip Support Agency MoDSITPRO Limited (Simpler Trade Procedures Board) DTISkelmersdale - (s NTC) ODPMSkills Task Force DfEESmall Business Service DTISocial Science Research Council DSSSocial Security Appeal Tribunals DSSSocial Security Information Technology Services Agency DWPSouth East England Cultural Consortium DCMSSouth East England Development Agency BISSouth Eastern Region Electricity Consumers’ Committee OFGEMSouth of Scotland Region Electricity Consumers’ Committee OFGEM

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South Wales Region Electricity Consumers’ Committee OFGEMSouth West of England Development Agency BISSouth West Regional Cultural Consortium DCMSSouth Western Region Electricity Consumers’ Committee OFGEMSouth Yorkshire Community Rehabilitation Company (CRC) MoJSouthern Region Electricity Consumers’ Committee OFGEMSpecial Hospital Services Authority DHSpecialist Procurement Services MoDSpectrum Management Advisory Group DTISpongiform Encephalopathy Advisory Committee DefraSt. Mary's University College, Belfast NIA:DEStaffordshire & West Midlands Community Rehabilitation Company (CRC) MoJStandards Board for England ODPMStanding Advisory Commission on Human Rights (NI) NIOStanding Advisory Committee on Industrial Property DTIStanding Advisory Committee on Trunk Road Assessment ODPMStanding Committee on Postgraduate Medical and Dental Education DHStanding Dental Advisory Committee DHStanding Medical Advisory Committee DHStanding Nursing and Midwifery Advisory Committee DHState Hospital Management Committee Scotland SGStatistics Commission HMTStatute Law Committee HOStevenage - (s NTC) ODPMStonebridge Housing Action Trust ODPMStrategic Health Authorities (England) (En Bloc) DHStrategic Investment Board MoJStrategic Rail Authority (SRA) DfTSugar Beet Research and Educational Committee MAFFSunderland City Training and Enterprise Council LtdSupported Employment Consultative Groups DfEESupreme Court Rule Committee LCDSustainable Development Commission DefraSustainable Development Education Panel DEFRATai Cymru NAWTeaching Agency DfETeacher Training Agency (TTA) DfETeaching as a Career Unit DfEETelford - (s NTC) ODPMTenant Services Authority DCLGThames Valley Community Rehabilitation Company (CRC) MoJThe National Association of Citizens Advice Bureau (England and Wales) BISThe National Institute for Clinical Excellence DHThe National Institute for Health and Clinical Excellence DHThe Scottish Association of Citizens Advice Bureau BISThurrock Thames Gateway Development Corporation DCLGTower Hamlets Housing Action Trust ODPMTraffic Director for London DETRTraining and Development Agency for Schools DfE

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NotesPreviously 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.Merged with the Office for Standards in Education, Children's Services and Skills on 1st April 2007Former 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 2011Body Disbanded on 31 March 2000Former Advisory NDPB, abolished in 2003.Ceased to function with effect from 16 September 2003.Wound upFormer Advisory NDPB, established in 1997, but abolished in April 2002.Wound up on 1 May 1997Wound upFormer 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.Wound upWound upFormer Advisory NDPB, Formerly the Advisory Committee on Coal Research. Disbanded in 2003Disbanded Wound up on 1 May 1997Subsumed within the Human Genetics CommissionFormer 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.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.Wound up

Former Advisory NDPB, it ceased to exist in April 2005.Former Advisory NDPB for the Department for International Development. This committee was disbanded in January 2001.The 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. Wound up on 1 May 1997Wound up on 31 July 1998Advisory 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.Former Advisory NDPB. Disbanded in 2001.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. The body has been dormant since 2005 as in Northern Ireland justices of the peace have been replaced by lay magistrates.Wound up in September 2000Former Advisory NDPB - merged with the Historical Manuscripts Commission in April 2004 to form the Advisory Council on National Records and ArchivesFormer Advisory NDPB, abolished in June 2010.Former Advisory NDPB, Formerly the Aviation Committee, the Aerospace Committee was disbanded in 2004-5Former Advisory NDPB, this body closed in April 2005.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.Wound upFollowing a public consultation in 2012, the Government decided to close the 16 committees in England in December 2013Abolished under the Agricultural Wages Committee (Wales) Order 2007.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. Former 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.Executive NDPBAbolished under the Agricultural Wages Committee (Wales) Order 2007.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.The 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.Wound upAnimal 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.

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.Tribunal NDPB, merged with the Employment Tribunals Service and Criminal Injuries Compensation Appeals Service in 2006 to form the Tribunals Service.Wound upOriginally 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.

The 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.

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Former Executive AgencyReclassified as a PC, established as a Trading Fund April 2002Renamed the Defence Storage and Distribution Agency

Wound upFormer Executive AgencyReplaced in April 2005 by the Arts and Humanities Research Council

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.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.Wound up on 1 May 1997Former Executive NDPB. Subsumed within English PartnershipsThe 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. Former Executive NDPB. Subsumed within English PartnershipsIn 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

The Beef Assurance Scheme Membership Panel ceased to exist in December 2005.Merged with the Employment Service in 2002 to form Jobcentre Plus.Former Advisory NDPB, replaced by Better Regulation Commission (BRC) on 1st January 2006, which itself was abolished in January 2008.Abolished 2010, functions assumed by Local Government Boundary Commission for EnglandFormer Executive NDPB. Subsumed within English PartnershipsNow a public corporationIn 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

Former Executive NDPB, closed on 29th February 2008.Wound upExecutive 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.Previously known as Defence Postal and Courier Services Agency until 1 April 2000.Wound upWound upEstablished 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.Former 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.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.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.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.Became part of Visit Britain from 1 April 2003.Replaced by British Transport Police Authority in October 2004, the Authority encompasses the police force.Replaced 1 April 1997 by Broadcasting Standards CommissionReplaced 29 December 2003 by Office of Communication (Ofcom)A former Special Health AuthorityThe 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.Renamed Communications for BusinessRenamed British Educational Communications and Technology AgencyBuying 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.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.Executive 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 identMerged to form Skills Development Scotland.Former Executive NDPBSubsumed within the Office of Government Commerce.Closed on 26 November 1999Ceased with effect from 1 September 2001 and replaced by the General Social Care CouncilDissolved on the 9 November 2001.

Merged in April 2007 with the Particle Physics and Astronomy Research Council to form the Science and Technology Facilities Council

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Former Executive NDPB. Subsumed within English PartnershipsOperates as 'Centrex', which became part of the National Policing Improvement Agency (NPIA) as of 1st April 2007.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.Executive AgencyThe Centre for Management and Policy Studies changed its name to National School of Government in 2005In 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 Wound up

Now subsumed with the Unified Appeal TribunalThe 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 Improvement Board.Renamed as Academies by the Education Act 2002No longer exists, privatisedDefunct from c1998Defunct from c1998Abolished by the Health Act 1999.Former Scottish Special Health Board, established in 1999, it was abolished in January 2003 and functions were transferred to NHS Quality Improvement Scotland.Wound upWound upMerged with Marine Safety Agency to become Maritime and Coastguard AgencyWound upFormer Executive NDPB. In April 2011 the body merged into the Design Council. It had previously replaced the Royal Fine Art CommissionCeased to exist. Replaced by Healthcare Commission on 1 April 2004The body advised Government on integrated transport policy, established in 1999. It was abolished in October 2010.Former Executive NDPB. Subsumed within English PartnershipsThe 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.The 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 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. Former Executive NDPBCeased to exist on 25 October 1999Ceased to exist on 25 October 1999Former Advisory NDPB that has been abolished under the Natural England and Rural Communities Act 2006.Wound upThe 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 2014Replaced with the Scientific Advisory Committee on Nutrition (SACN)Former 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.Abolished in September 2010.Subsumed within the Equality CommissionCommunities Scotland was disbanded in 2008. It has therefore been removed from the guide, recorded as a Former Central Government (S.1311) body.Previously 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.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.Merged with Education Scotland.Now just part of the DFPNIWound up on 1 August 1998Wound upFormer Advisory NDPB, abolished 1st October 2006.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.Renamed National Insurance Contributions AgencyFormer 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.Wound upReplaced by the Health Professions CouncilThe 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.Former Advisory NDPB. The council has been replaced by the Administrative Justice & Tribunals Council.Body abolished and functions transferred to NHS Business Services Authority, from 1st April 2006.

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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.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.Wound up in April 1999Former 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.Wound up in January 1999Tribunal NDPB, merged with the Appeals Service and Employment Tribunals Service in 2006 to form the Tribunals Service.Renamed Criminal Injuries Compensation AuthorityThe 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.Now known As Crossrail Limited and has moved to LGFormer Advisory NDPB abolished in September 2012 under the Public Bodies (Abolition of Crown Court Rule Committee and Magistrates Court Rule Committee) Order 2012There is only one body. This is also correctly listed in PCs as the Crown Estate Commissioners.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.In 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 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.Tribunal NDPB abolished in April 2007.Former Advisory NDPBExecutive 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.

Wound upFormer Executive AgencyWound upFormer Executive AgencyFormer Executive AgencyPreviously known as Defence Estates OrganisationRenamed Defence EstatesFormer Executive AgencyFormer Executive AgencyPreviously known as Joint Air Reconnaissance Intelligence CentreFormer Executive AgencyBecame British Forces Post OfficeFormer Executive AgencyFormerly Warships Safety Committee and the Nuclear Weapons Safety CommitteeFormerly known as Army Base Storage and Distribution Agency

Formed in 1997 to bring together 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.

Body abolished and functions transferred to NHS Business Services Authority, from 1st April 2006.Wound upBody abolished and functions transferred to NHS Business Services Authority, from 1st April 2006.Established 28 June 2007On 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. Took over from the Lord Chancellor's Department in 2003, DCA was itself abolished and replaced by the Ministry of Justice in May 2007.Established 28 June 2007On 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).Abolished in June 2009 with the responsibilities passing to BIS. Abolished in May 2002 and absorbed in to ODPMOn 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. 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).

In 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 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.Former Advisory NDPB to the Department for International Development, this body was disbanded in April 2001.The 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.Merged with the Personal Accounts Delivery Authority in April 2008 to form The Pension, Disability and Carers Service.

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Former 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 2013The Disability Rights Commission merged with the Equal Opportunities Commission and the Commission for Racial Equality to form a new Equality and Human Rights Commission in October 2007.Wound up when the Disability Rights Commission was put in placeKnown as the Disposal Sales Agency until 30 November 2000Company 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.Wound upIn 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

In 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 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.Former 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 2011Abolished in November 2000 and replaced by the Gas and Electricity Consumer CouncilFormer 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 2011East 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.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 2000Former Executive NDPBDissolved on the 9th November 2001.Merged with the Benefits Agency in 2002 to form Jobcentre Plus.Tribunal NDPB, merged with the Appeals Service and Criminal Injuries Compensation Appeals Service in 2006 to form the Tribunals Service.Former Advisory NDPB. Disbanded during 2003-4.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 2002Former Executive NDPB. Previously known as Nature Conservancy Council for England. Subsumed into Natural England on 1 October 2006.Former Executive NDPBCeased to exist from 1 September 2001. Previous name was English Tourist BoardEmployment training organisation that closed in March 2007.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.The 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.Subsumed within the Equality CommissionIn 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 Former Advisory NDPB. This body was wound up in March 2007.Former Advisory NDPB, abolished December 2005Wound upSubsumed within the Equality CommissionA former Special Health AuthorityThe 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.Wound upThe 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.The Farming and Rural Conservation Agency ceased to exist on 1 April 2001.This body formally changed its name to the Learning and Skills Improvement Service in June 2008.

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Renamed Financial Services and Markets Appeal TribunalFormer 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 LtdOther NDPBsAbolished in June 2009 and functions transferred to the Northern Ireland Assembly Department of Culture, Arts and Leisure.Renamed Fisheries Research ServicesAbolished in April 2009 and functions transferred to Marine ScotlandThe 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.

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 Now known as the Sports Ground Safety Authority.Wound up in 1999Established in 1950, the Foreign Compensation Commission was abolished on 29 March 2013 under the Foreign Compensation Commission (Winding Up) Order 2013Former Advisory NDPB to the Department of Trade and Industry. This body ceased to be an NDPB in April 2001.Wound upFormer Advisory NDPB. Disbanded during 2003-4.Wound up in Autumn 1999. Disbanded on 31 March 2001and replaced by the Learning and Skills CouncilThe 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)Former Executive NDPBFormer 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.Former Executive NDPB. Ceased to exist on 1 April 2008. Merged with Postwatch and the National Consumer Council to form Consumer Focus.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.Replaced 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.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. Former Executive Agency of the Department for Transport, it was abolished on 1 October 2012 and the functions subsumed back into the Department.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.Advisory NDPB. Abolished October 2010.Wound up

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 financial 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. In 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 Formerly 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.Former Executive NDPB. Subsumed within English PartnershipsFormer Executive NDPB. Subsumed within English PartnershipsWound upWound up in March 1999In 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'.Each Northern Ireland health and social service board is listed separatelyEach Northern Ireland health and social service council is listed separatelyHealth and Social Services NDPBsAdvisory NDPBReplaced by Strategic Health Authorities in England from October 2002.Abolished in April 2003. Replaced with Local Health Boards.Subsumed within a Joint Committee of the seven Welsh Local Health Boards in March 2010The 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. Replaced by Health Development AgencyRenamed as the NHS Health Scotland Board on 1 April 2003.Wound upFormer 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.Former Scottish Special Health Board established in 2000, but abolished in January 2003. Its functions transferred to NHS Quality Improvement Scotland.Former Executive NDPB, established 1 April 2004Former Executive NDPB. Subsumed within English PartnershipsFormer Executive Agency. Merged with the Tribunals Service in April 2011 to form Her Majesty's Courts and Tribunals Service in April 2011.Replaced by HM Revenue and Customs from 18 April 2005. Merged with Public Records Office to form The National Archives (2 April 2003)

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Former Advisory NDPB, disbanded 2002.Advisory NDPBFormer Executive NDPBThe 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.The 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.Historic 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).A 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.Dissolved through the provisions of the Agriculture and Horticulture Development Board Order 2008 in April 2008.Former Advisory NDPB and predecessor of the Strategic Investment Board. Abolished during 2000.Advisory NDPBDissolved through the provisions of the Agriculture and Horticulture Development Board Order 2008 in April 2008.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.Former Executive NDPBBegan July 1991 to July 1994Wound up

In 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 Previously known as UK Passport Agency, renamed as Her Majesty's Passport Service in May 2013Renamed Immigration Services TribunalReplaced by the Asylum and Immigration Tribunal in 2005, which is now part of Her Majesty's Courts and Tribunals Service.Former Advisory NDPB. Disbanded during 2003-4.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 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.Former Advisory NDPB, dissolved 30th June 2007.Replaced 18 December 2003 by Office of Communication (Ofcom)Former Advisory NDPB to the Department for International Development, this body was disbanded in May 2001.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.Replaced by Employment TribunalsReplaced by HM Revenue and Customs from 18 April 2005The 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. Succeeded by the Inland Waterways Advisory Council in April 2007.Renamed as the Pirbright Institute in October 2012Renamed Babraham InstituteMerged with Institute of Terrestrial Ecology to become Centre for Ecology and Hydrology, WallingfordThe institute was incorporated into the Southampton Oceanography Centre and ceased to exist on the 31 October 1995.Merged with Institute of Hydrology to become Centre for Ecology and Hydrology, WallingfordFormer 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.Established in 1998, but abolished in November 2005.

Former Executive NDPB, this ceased trading on 31 March 2010.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.Renamed Defence Geographical and Imaging Intelligence AgencyEstablished 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 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.In 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 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 Hospital 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.Former Advisory NDPB to the Department for International Development. This body was disbanded in 1999.DisbandedThe 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.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.Body abolished and replaced by Northern Ireland Law Commission.

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Dissolved under the Apprenticeships, Skills, Children and Learning (ASCL) Act 2009In 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 closure and consequently LSIS was reclassified as a Former Central Government body from July 2013.Former 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.Renamed Legal Services CommissionA 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).Disbanded on 1 April 2000. Replaced by The Museums, Libraries and Archives CouncilFormer Executive NDPBCultural 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.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.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.Replaced by Boundary Committee for England in 2002Wound up Autumn 1998Wound upWound up on 15 November 1999Wound up on 1 May 1997

In 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 Company established to lead the ultimately successful bid for the London 2012 Olympic Games, the company was dissolved on 27 April 2010.Reclassified as a Public Non-Financial Corporation from 1 April 2008 following shifts in funding profile to more market funds.Abolished in November 2000 and replaced by the Gas and Electricity Consumer CouncilEstablished 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 CorporationAbolished and replaced by the Department of Constitutional Affairs (DCA) in 2003.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 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.Former 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.New institution from the 1st April 1996Classified 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 AprThe 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 completenessMerged with Coastguard to become Maritime and Coastguard AgencyFormer Advisory NDPB. Wound up during 2006-7.Dissolved through the provisions of the Agriculture and Horticulture Development Board Order 2008 in April 2008.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.Subsumed with the Unified Appeal TribunalMerged with Medical Control Agency to form the Medicines and Healthcare products Regulatory AgencyAbolished 31 March 2002.Agency of the MoD. Created in 2006 and abolished in March 2005 with its functions and responsibilities absorbed centrally within MoD.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.Special Health AuthorityFormer Executive NDPBAbolished 23 May 2000.Abolished in November 2000 and replaced by the Gas and Electricity Consumer CouncilIn 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 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. Ceased operating on the 2 July 2000Ceased to exist on 31 March 2003 Abolished in November 2000 and replaced by the Gas and Electricity Consumer CouncilWound upDissolved through the provisions of the Agriculture and Horticulture Development Board Order 2008 in April 2008.The assets of the Millennium Commission were taken over by the Legacy Trust.Former Executive NDPB. Subsumed within English PartnershipsThe 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.Wound up in March 1999Reclassified to LG following the transfer of responsibilities of the Department for Culture Media and Sport to the Greater London Authority on 6 April 2008.

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Disbanded on 1 April 2000. Replaced by The Museums, Libraries and Archives CouncilFormer 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.Since 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.Wound up on 1 May 1997Formerly 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 ScotlandThe 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 uOne 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 2002One 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 2002Replaced by Healthcare Commission on 1 April 2004A 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 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.Former Advisory NDPBFormer Executive NDPB. Ceased to exist on 1 April 2008. Merged with Postwatch and energywatch to form Consumer Focus.Ceased to exist in April 2006, merged with other bodies to form the Serious Organised Crime Agency (SOCA)Ceased to exist in April 2006, merged with other bodies to form the Serious Organised Crime Agency (SOCA)Wound upWound up on the 24 April 2000 and renamed Disability Rights CommissionThe 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.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 Body abolished and functions transferred to NHS Business Services Authority, from 1st April 2006.Wound upA 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.Formed in 2000 as an Former Executive Agency of the Department of Health. The body ceased to exist in March 2010.Replaced by NHS Purchasing and Supply AgencyWound upWound upBecame National Museums Liverpool in 2003Formerly 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 HouseholdsA 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. 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 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. 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.Created as a Special Health Authority in 2001, but abolished in April 2013. Its functions largely transfers to Public Health England.Renamed as the National Measurement Office in April 2009.Wound upRenamed Defence Aviation Repair AgencyMerged into the Warship Support Agency

Advisory NDPB, replaced in October 2001 by the National Employment Panel. Previously known as the New Deal Space Task ForceEstablished 97 q2. On 1 December 2006 the assets and liabilities of the Community Fund and New Opportunities Fund transferred to the Big Lottery Fund.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 2012Set up 1 January 2004. Reclassified as a PC with effect from 1 April 2004Set up 2000, subsumed within NHS Professionals on 1 April 2004

Former 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.In 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 Abolished in November 2000 and replaced by the Gas and Electricity Consumer CouncilOrganisation closed in February 1999

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.Former 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 2011Abolished in November 2000 and replaced by the Gas and Electricity Consumer CouncilWound up in December 1999.

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Became Northern Ireland Utility Regulator in April 2007.Health and Personal Social Services NDPBsThe 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.

Former Executive NDPBAbolished 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.The Northern Ireland Courts Service was renamed as the Northern Ireland Courts and Tribunals Service in April 2010. Its functions were taken over by the Equality Commission for Northern IrelandFormer Advisory NDPB. Merged with Northern Ireland Economic Research Centre (NIERC) to create the Economic Research Institute for Northern Ireland (ERINI) in January 2004.Health and Personal Social Services NDPBsCharity 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.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.Abolished April 2009 with its functions transferring to Belfast Health and Social Care Trust.Former Advisory NDPB, abolished April 2007.Established April 1996. The land, assets and staff of the NI Water Service were transferred to Northern Ireland Water Limited on 1 April 2007.In 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 Wound up on 1 May 1997Wound up on 1 May 1997Renamed Pay Review Body for Nurses, Midwives and other NHS ProfessionsReplaced by Occupational Pensions Regulatory AuthorityReplaced by Pensions Regulator from 06/04/05Now an executive office of the UK Statistics AuthorityFormerly 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.Merged with OFGAS to form OFGEM.Replaced by Office of Gas and Electricity MarketsReplaced by the Strategic Rail AuthorityWound upWound upReplaced 29 December 2003 by Office of Communication (Ofcom)Replaced in April 2011 by the Commission for Ethical Standards in Public Life in ScotlandReplaced in April 2011 by the Commission for Ethical Standards in Public Life in ScotlandRenamed Office of the Information Commissioner on 30 January 2001Renamed Office of the Data Protection Commissioner.ODPM was renamed in May 2006 as DCLGEstablished in January 2010, the Office of the Health Professionals Adjudicator was abolished in July 2012 under the Health and Social Care Act 2012.Replaced by the Office of The Rail RegulationReplaced in April 2011 by the Commission for Ethical Standards in Public Life in ScotlandWound upWound upWound upExecutive 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 reviewSet 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.Former 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 2011Formerly 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.Wound up on 1 July 1998Former Advisory NDPB to the Department for International Development, this body was disbanded in February 2006.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.Incorporated in September 2002, this company was dissolved in December 2006.Established 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 Advisory NDPB, this was closed in December 2003.Tribunal NDPBThe Pension Protection Fund replaced the Pensions Compensation Board (PCB) on 1 September 2005, at which point the PCB was disbanded.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.

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Wound upMerged with the Disability Employment Advisory Committee in April 2008 to form The Pension, Disability and Carers Service. As such from April 2008 Former Executive NDPB. Subsumed within English PartnershipsFormer Executive NDPB. Subsumed within English PartnershipsFormer Executive NDPB, dissolved on 31 March 2008 under the Pig Production Development Committee (Winding up) Order (Northern Ireland) 2007.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.The 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.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 SciencesDisbanded in 1977 and replaced by the Industrial Injuries Advisory CouncilWound upDissolved on the 4th November 2001.Replaced by Independent Police Complaints Commission (01 April 2004)Former Executive NDPB, which was replaced by the National Policing Improvement Agency in April 2007.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.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.Replaced with the Consumer Council for Postal Services (01 April 2001)Replaced with the Consumer Council for Postal Services (01 April 2001)Replaced with the Consumer Council for Postal Services (01 April 2001)Replaced with the Consumer Council for Postal Services (01 April 2001)Merged with NHS Education for Scotland.Renamed British Potato CouncilBody abolished and functions transferred to NHS Business Services Authority, from 1st April 2006.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.Former Advisory NDPB that had been established in 1978 to advise government on land, property and development issues. It was abolished in 2003.Created in October 2007 under the Mental Capacity Act 2005, the Public Guardian Board was abolished in September 2012.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.The 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. The Public Lending Right Advisory Committee was abolished in 2009 and replaced by a management board.Merged with Historical Manuscripts Commission to form The National Archives (2 April 2003)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.Wound upNow Public Guardianship OfficeThe 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.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).Former Executive AgencyEstablished 1998/99. Wound up 01/04/03.Wound up on 1 May 1997Replaced 29 December 2003 by Office of Communication (Ofcom)Replaced 29 December 2003 by Office of Communication (Ofcom)Wound upWound upWound upWound up

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.Formerly a Department for Transport owned company involved in the sale of passenger rolling stock. The company was dissolved in July 2003.A former Special Health AuthorityThe 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.Former Executive NDPB. Subsumed within English PartnershipsRegional 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.Regional 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.Regional 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.

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Wound up in May 1997Replaced by Unified Appeal TribunalEstablished 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.To be subsumed within the Financial Services AuthorityFormer Advisory NDPB. The Committee was closed in 2001.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.Rent 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.Former Executive Agency of the Department for Work and Pensions (DWP). Its functions transferred to the Valuation Office Agency on 1 April 2009.Wound up in 1998/9Renamed as the Museum, Libraries and Archives Council in April 2004.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.The 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.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.Merged with English HeritageWound up in March 1999Wound up in September 2000Merged to form Architecture and Design Scotland.Former Advisory NDPBReplaced with the Police Service of Northern Ireland 4th Nov 2001.Former Executive NDPB. Subsumed within English PartnershipsWound up on 1 May 1997Wound upWound upFormer 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.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.Advisory NDPBAdvisory NDPBThe 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).Wound up in August 1998Formerly 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.Former Advisory NDPB. Replaced with Learning and Teaching Scotland.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.Former Advisory NDPB

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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.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.Merged with the Scottish Consultative Committee on the Curriculum to form Learning and Teaching Scotland. 1st July 2000.Merged with NHS Education for Scotland.Wound upWound upExecutive NDPBDissolved on the 29 July 1994Wound up on 1 May 1997Replaced by Scottish Qualifications AuthorityReplaced by Scottish ScreenAbolished in April 2009 and functions transferred to Marine ScotlandThe 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. 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. Executive NDPBExecutive NDPBNHS BodiesAdvisory 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.Former Executive NDPBRenamed Scottish Public Pensions AgencyEstablished 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.

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.Scottish 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.Renamed SportscotlandAdvisory NDPBThe 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.Advisory NDPBWound upWound upA short-life working group of the Scottish Government that operated in 3 year terms from 1971-1999.Wound upWound up in March 1999An Advisory Non-Departmental Public Body (NDPB) of the Scottish Government - which has been inactive from 1999.Abolished on 1 October 2010 under section 46 of the Flood and Water Management Act 2010.Wound upSucceeded by the UK Commission for Employment and Skills on 1 April 2008.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.No longer a separate body (taken back into MoD)The 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. Established 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 2013Merged to form the Warship Support Agency 2nd April 2001Former Executive NDPB. Companies House records shown that SITPRO Ltd was dissolved on 12 April 2011.Former Executive NDPB. Subsumed within English PartnershipsEstablished 97q4Former Executive Agency, disbanded April 2007.Wound upSubsumed within Unified Appeal TribunalCeased to exist on the 1st April 2000. Also known as IT Services Agency.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.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

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Abolished in November 2000 and replaced by the Gas and Electricity Consumer CouncilFormer 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 2011Cultural 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 in November 2000 and replaced by the Gas and Electricity Consumer CouncilIn 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 Abolished in November 2000 and replaced by the Gas and Electricity Consumer CouncilWound upWound upFormer Advisory NDPB, Established in 1997, but disbanded during 2003-4.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.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 1993In 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 The 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.Wound up in February 1999Former 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.Former Advisory NDPBWound up in April 1999The 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.Abolished with effect from 2 May 2005.Abolished with effect from 2 May 2005.Wound upFormer Advisory NDPBWound upFormer Executive NDPB. Subsumed within English PartnershipsFormer Executive NDPBCreated 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.Former Advisory NDPB. Abolished in June 2008.Assets passed to BRB (Residuary) Ltd. Replaced the Office of Passenger Rail FranchisingWound upLost licence on 31/03/01.Wound up in June 1998Wound up in April 1999Established Autumn/Winter 1998 and closed in March 2011. Previously it advised the Government and Devolved Administrations on implementing sustainable development.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.Wound up in 1999A 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.The Teacher Training Agency was renamed as the Training and Development Agency for Schools in September 2005, under the Education Act 2005. Wound upFormer Executive NDPB. Subsumed within English PartnershipsAbolished 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.In 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 Reclassified to the Non-Profit Institution Serving Households (NPISH) sector, effective from November 2011.The 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.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.Reclassified to the Non-Profit Institution Serving Households (NPISH) sector, effective from November 2011.Established in 2005, but abolished in October 2012, having closed in March 2012. Most of its functions and role transferred / reverted to Thurrock Council.Former Executive NDPBTransferred to Transport for London (LA)Previously 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.

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Sector: General Government S.13/ Sub Sector: Local Government S.1313Organisation Which is a subsidiary of: Sponsoring BodyAberdeen City CouncilAberdeenshire CouncilAdur District CouncilAge Concern WiltshireAllerdale Borough CouncilAmber Valley Borough CouncilAmble Development Trust LtdAmlwch PortAngus CouncilAntrim and Newtownabbey Borough CouncilAnvil Trust Ltd, TheArbroath HarbourArds and North Down Borough CouncilAreas of Outstanding Natural Beauty Conservation Boards (En bloc)Argyll and Bute CouncilArmagh City, Banbridge and Craigavon Borough CouncilArun District CouncilAshfield District CouncilAshford Borough CouncilAssociation of London GovernmentAssociation of Port Health AuthoritiesAssociation of Town Centre ManagementAylesbury Vale District CouncilAylesham and District Community Workshop TrustBabergh District CouncilBarbican Centre Barnsley Metropolitan Borough CouncilBarnstaple PortBarrow-in-Furness Borough CouncilBasildon Borough CouncilBasingstoke and Deane Borough CouncilBasingstoke Dial-a-RideBassetlaw District CouncilBath and North East Somerset CouncilBeacon Waste LtdBeaumaris PortBedford Borough CouncilBeeches Road Community Enterprise LtdBelfast City CouncilBelgrade TheatreBerkshire Young Musicians TrustBideford PortBiggin Hill AerodromeBirmingham City CouncilBlaby District CouncilBlackburn with Darwen Borough CouncilBlackpool Challenge Partnership LtdBlackpool Council

Return to Home

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Blackpool Fylde and Wyre Society for the Blind, TheBlackpool Grand Theatre (Arts and Entertainment) LtdBlackpool Grand Theatre Catering LtdBlackpool Grand Theatre Trust LtdBlackpool Operating Company LtdBlackpool Town Centre Forum LtdBlaenau Gwent County Borough CouncilBognor Regis Ltd Bolsover District CouncilBolton CouncilBorough of BroxbourneBorough of PooleBoston Borough CouncilBoston PortBournemouth Borough CouncilBracknell Forest Borough CouncilBradford Metropolitan District CouncilBraintree District CouncilBreckland CouncilBrecon Beacons National Park AuthorityBrentwood Borough CouncilBridgend County Borough CouncilBridport PortBrighton and Hove City CouncilBristol City CouncilBristol PortBrixham PortBroadland District CouncilBroads AuthorityBromsgrove District CouncilBroxtowe Borough CouncilBuckie PortBuckinghamshire County CouncilBude PortBurghead PortBurnley Borough CouncilBurry Port Bury Metropolitan Borough CouncilCADCAM Applications Training and Support LimitedCaerphilly County Borough CouncilCairngorms National Park AuthorityCalderdale Metropolitan Borough CouncilCambridge City CouncilCambridgeshire County CouncilCamden ITECCamden Mediation ServiceCampbeltown PortCannock Chase District CouncilCanterbury City CouncilCardiff CouncilCarlisle (Crosby) AerodromeCarlisle City CouncilCarmarthen Port

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Carmarthenshire County CouncilCart River Port (Paisley)Castle Point Borough CouncilCauseway Coast and Glens District CouncilCellardyke PortCentral Bedfordshire CouncilCentro (West Midlands Passenger Transport Executive)Ceredigion County CouncilCharnwood Borough CouncilChelmsford City CouncilCheltenham Borough CouncilChepstow PortCherwell District CouncilCheshire East CouncilCheshire West and Chester CouncilChesterfield Borough CouncilChichester District CouncilChildren's Panels Advisory Committee (reclassified from CG in 98q3)Children's Trust BoardsChiltern District CouncilChorley CouncilChristchurch Borough CouncilCity Airport Rail Enterprises (Holdings) Limited Transport Trading Limited TfLCity Airport Rail Enterprises Plc City Airport Rail Enterprises (Holdings) Limited TfLCity and County of SwanseaCity of Dundee District Council LaunderetteCity of Edinburgh District Council MarketCity of Glasgow District Council MarketCity of Lincoln CouncilCity of London CorporationCity of York CouncilClackmannanshire CouncilColchester Borough CouncilColchester Port Coleraine District Policing PartnershipColl AerodromeComhaire nan Eilean Siar CouncilCommission for the New Economy LtdCommissioner of the Metropolis (Metropolitan Police Force)Commissioners of Taxes for the City of LondonCommunity Councils (Scotland) (en bloc)Community Councils (Wales) (en bloc)Community Safety Glasgow Glasgow City CouncilCommunity Schools (en bloc)Compost Development Venture (CDV) LtdConservation Board for the Chilterns Area of Outstanding Natural BeautyConservation Board for the Cotswolds Area of Outstanding Natural BeautyConwy County Borough CouncilCopeland Borough CouncilCorby Borough CouncilCornwall AirportCornwall CouncilCotswold District Council

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Council of the Isles of ScillyCounty Councils (En Bloc)County Durham Development Co LtdCoventry (Basington) AerodromeCoventry City CouncilCraven District CouncilCrawley Borough CouncilCrossrail LimitedCrown Estate Paving CommissionCumbria County CouncilCumbria Waste DisposalDacorum CouncilDarlington Borough CouncilDartford Borough CouncilDartmoor National Park AuthorityDaventry District CouncilDenbighshire County CouncilDenehurst Park (Rochdale) LtdDerby City CouncilDerbyshire County CouncilDerbyshire Dales District CouncilDerry City and Strabane District CouncilDevelopment Initiative for Slough HousingDevon County CouncilDirect Labour OrganisationsDirect Service OrganisationsDistrict CouncilsDominican PlaygroupDoncaster Metropolitan Borough CouncilDornoch AerodromeDorset County CouncilDover District CouncilDudley Metropolitan Borough CouncilDumfries and Galloway CouncilDumfries and Galloway Regional Council HarbourDunbar PortDundee City CouncilDurham County CouncilEast Ayrshire CouncilEast Cambridgeshire District CouncilEast Devon District CouncilEast Dorset District CouncilEast Dunbartonshire CouncilEast Hampshire District CouncilEast Hertfordshire District CouncilEast Lancashire Light Railway TrustEast Lindsey District CouncilEast London Waste AuthorityEast Lothian CouncilEast Northamptonshire CouncilEast Renfrewshire CouncilEast Riding of Yorkshire CouncilEast Staffordshire Borough Council

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East Sussex County CouncilEastbourne Borough CouncilEastleigh Borough CouncilEday AerodromeEden District CouncilEdinburgh City CouncilEdinburgh International Conference Centre LtdEducation Action ForaEducation Leeds LtdElmbridge Borough CouncilEnniskillen AerodromeEnterprise South DevonEpping Forest District CouncilEpsom and Ewell Borough CouncilErewash Borough CouncilEssex County CouncilEuro-Hub (Birmingham)Exeter City CouncilExmoor National Park AuthorityFairfields Art Centre Trust Falkirk CouncilFareham Borough CouncilFenland District CouncilFermanagh and Omagh District CouncilFife CouncilFife Regional Council HarbourFire and Rescue Authorities (England and Wales)Fire and Rescue Services (England and Wales)Flintshire County CouncilFolkestone Sports Centre Trust LtdForest Heath District CouncilForest of Dean District CouncilFoundation Schools (and Foundation Special Schools)Furness Enterprise LtdFylde Borough CouncilGateshead CouncilGedling Borough CouncilGlasgow City CouncilGlenforsa AerodromeGlobe Enterprises LtdGloucester City CouncilGloucester/Cheltenham (Staverton) AerodromeGloucestershire County CouncilGosport Borough CouncilGrampian Regional Council HarbourGravesham Borough CouncilGreat Yarmouth Borough CouncilGreater London AuthorityGreater Manchester Combined AuthorityGreater Manchester LieutenancyGreater Manchester Sites LtdGreater Manchester Waste Disposal AuthorityGreater Nottingham Rapid Transit Ltd

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Guildford Borough CouncilGwynedd County CouncilHalton Borough CouncilHambleton District CouncilHampshire County CouncilHarborough District CouncilHarlow District CouncilHarrogate Borough CouncilHart District CouncilHartlepool Borough CouncilHastings Borough CouncilHavant Borough CouncilHaverfordwest AerodromeHaverfordwest PortHeeley City Farm LtdHelensburgh PortHerefordshire CouncilHertfordshire Career Services LtdHertfordshire County CouncilHertsmere Borough CouncilHigh Peak Borough CouncilHighland CouncilHighland Regional Council HarbourHighlands and Islands Transport Partnership (HITRANS)Hinckley and Bosworth Borough CouncilHolywell TrustHorsham District CouncilHoy (Longhope) AerodromeKingston upon Hull City CouncilHull Marina LtdHull Resettlement ProjectHuntingdonshire District CouncilHyndburn Borough CouncilIlfracombe PortImprovement and Development AgencyInland Drainage BoardsInshore Fisheries and Conservation Authorities (England)Integrated Transport AuthoritiesInternal Drainage BoardsInverary PortInverclyde CouncilIpswich Borough CouncilIsle of Anglesey County CouncilIsle of Skye AerodromeIsle of Wight CouncilIslecare Kent County CouncilKettering Borough CouncilKing's Lynn and West Norfolk Borough CouncilKirklees Community AssociationKirklees Henry Boot Partnership LtdKirklees Media CentreKirklees Metropolitan Borough CouncilKirklees Stadium Development Ltd

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Kirklees Theatre TrustKirkwell PortKnowsley Metropolitan Borough CouncilLace Hall Ltd, TheLake District National Park AuthorityLancashire County CouncilLancaster City CouncilLee Valley Regional Park AuthorityLeeds City CouncilLeicester City CouncilLeicestershire County CouncilLeigh PortLewes District CouncilLichfield District CouncilLincolnshire County CouncilLisburn and Castlereagh City CouncilLiverpool City CouncilLiverpool City Region Combined AuthorityLocal Government AssociationLocal Government Association (Properties) LtdLocal Government Data Unit Wales Welsh Local Government AssociationLocal Government Information UnitLocal Government International BureauLocal Learning and Skills CouncilsLoch Lomond and the Trossachs National Park AuthorityLochmaddy PortLondon and Partners International LtdLondon and Partners LtdLondon Borough of Barking and DagenhamLondon Borough of BarnetLondon Borough of BexleyLondon Borough of BrentLondon Borough of BromleyLondon Borough of CamdenLondon Borough of CroydonLondon Borough of EalingLondon Borough of EnfieldLondon Borough of HackneyLondon Borough of Hammersmith & FulhamLondon Borough of HaringeyLondon Borough of HarrowLondon Borough of HaveringLondon Borough of HillingdonLondon Borough of HounslowLondon Borough of IslingtonLondon Borough of LambethLondon Borough of LewishamLondon Borough of MertonLondon Borough of NewhamLondon Borough of RedbridgeLondon Borough of Richmond upon ThamesLondon Borough of SouthwarkLondon Borough of Sutton

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London Borough of Tower HamletsLondon Borough of Waltham ForestLondon Borough of WandsworthLondon BoroughsLondon Buses Ltd Transport Trading Ltd Transport for LondonLondon Fire and Emergency Planning Authority, TheLondon Legacy Development Corporation GLALondon Luton Airport LtdLondon Transport Museum Transport Trading Ltd Transport for LondonLondon Transport Users Committee (LTUC) GLALondon Waste and Recycling BoardLUL Nominee BCV Ltd Transport Trading Ltd Transport for LondonLUL Nominee SSL Ltd Transport Trading Ltd Transport for LondonLuton Borough CouncilLyme Regis Port Macduff PortMaidstone Borough CouncilMaldon District CouncilMalvern Hills District CouncilManchester (Barton) AerodromeManchester City CouncilManchester Investment and Development Agency Service LtdMansfield District CouncilMayor's Office for Policing and Crime GLAMedway CouncilMelton Borough CouncilMendip District CouncilMerseyside Passenger Transport ExecutiveMerseyside Waste AuthorityMerthyr Tydfil County Borough CouncilMid and East Antrim Borough CouncilMid Devon District CouncilMid Suffolk District CouncilMid Sussex District CouncilMid Ulster District CouncilMiddle Level CommissionersMiddlesbrough CouncilMidlothian CouncilMilton Keynes CouncilMinehead PortMole Valley District CouncilMonmouthshire County CouncilMoray CouncilMuseum of Kent Life TrustMuseum of LondonMusselburgh PortNairn PortNational Parks Authorities National Stone CentreNeath Port Talbot County Borough CouncilNew Forest District CouncilNew Forest National Park AuthorityNewark and Sherwood District Council

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Newcastle-Under-Lyme Borough CouncilNewcastle-upon-Tyne City CouncilNewcastle-upon-Tyne MDCNewport (IOW) PortNewport City CouncilNewquay PortNewry, Mourne and Down District CouncilNexus (Tyne and Wear Passenger Transport Executive)Norden Farm Centre TrustNorfolk County CouncilNorth Ayrshire CouncilNorth Connel (Oban) AerodromeNorth Devon CouncilNorth Dorset District CouncilNorth East Derbyshire District CouncilNorth East Lincolnshire CouncilNorth East of Scotland Transport Partnership (NESTRANS)North Hertfordshire District CouncilNorth Kent Architecture Centre LtdNorth Kesteven District CouncilNorth Lanarkshire CouncilNorth Lincolnshire CouncilNorth London Waste AuthorityNorth Norfolk District CouncilNorth Ronaldsay AerodromeNorth Somerset CouncilNorth Tyneside CouncilNorth Warwickshire Borough CouncilNorth West Leicestershire District CouncilNorth Yorkshire County CouncilNorth Yorkshire Moors National Park AuthorityNorthampton Borough CouncilNorthamptonshire County CouncilNorthern Housing Consortium (NHC)Northern Ireland District Councils Northumberland CouncilNorthumberland National Park AuthorityNorwich City CouncilNorwich PortNottingham City CouncilNottinghamshire County CouncilNuneaton and Bedworth Borough CouncilNuneaton and Bedworth Leisure TrustOadby and Wigston District CouncilOban PortOldham Coliseum Theatre Ltd, TheOldham Economic Development Association LtdOldham Metropolitan Borough CouncilOrkney Harbour CommissionersOrkney Islands CouncilOsel Enterprises LtdOxford City CouncilOxfordshire County Council

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Paignton PortPapa Westray AerodromeParish Councils (England)Passenger Transport Executives (PTE) Peak District National Park AuthorityPembrokeshire Coast National Park AuthorityPembrokeshire County CouncilPendle Borough CouncilPenryn PortPenzance PortPerth and Kinross CouncilPerth Port Peterborough City CouncilPhillips Port (Caithness)Pittenweem PortPlymouth (Roborough) AerodromePlymouth City CouncilPolice and Crime Commissioners (en Bloc)Police Forces (England and Wales) (en bloc)Port Nahaven (Islay)Portree (Port)Portsmouth City CouncilPortsmouth PortPositive Lifestyles LtdPowys County CouncilPreston City CouncilProteus Theatre Co LtdPublic Private Partnerships Programme Ltd (4ps)Purbeck District CouncilQuality Space (Stirling) LtdRamsgate PortReading Borough CouncilRedcar and Cleveland CouncilRedditch Borough CouncilReedmonte LtdReigate and Banstead Borough CouncilRenfrew PortRenfrewshire CouncilResiduary Bodies Rhondda Cynon Taff County Borough CouncilRibble Valley Borough CouncilRichmondshire District CouncilRingway Developments LtdRiverside Centre Ltd, TheRochdale Metropolitan Borough CouncilRochford District CouncilRossendale Borough CouncilRother District CouncilRotherham Metropolitan Borough CouncilRoutes to Work SouthRoyal Borough of GreenwichRoyal Borough of Kensington and ChelseaRoyal Borough of Kingston upon Thames

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Royal Borough of Windsor and MaidenheadRugby Borough CouncilRunnymede Borough CouncilRushcliffe Borough CouncilRushmoor Borough CouncilRutland County CouncilRyde PortRyedale District Council

Salcombe PortSalford City CouncilSaltcoats PortSanday AerodromeSanday PortSandwell Homeless and Resettlement Project LtdSandwell Metropolitan Borough CouncilSandwell Tenants and Residents Federation LtdSatman DevelopmentsScarborough Borough CouncilScarborough PortScottish Borders CouncilScottish Regional Transport PartnershipsSedgemoor District CouncilSefton Metropolitan Borough CouncilSelby District CouncilSevenoaks District CouncilSheffield City CouncilShepway District CouncilShetland Charitable TrustShetland Islands CouncilShoreham AerodromeShropshire CouncilSlough Borough CouncilSnowdonia National Park AuthoritySolihull Metropolitan Borough CouncilSomerset Careers LtdSomerset County CouncilSouth Ayrshire CouncilSouth Buckinghamshire District CouncilSouth Cambridgeshire District CouncilSouth Derbyshire District CouncilSouth Downs National Park AuthoritySouth East of Scotland Transport Partnership (SESTRAN)South Gloucestershire CouncilSouth Hams District CouncilSouth Holland District CouncilSouth Kesteven District CouncilSouth Lakeland District CouncilSouth Lanarkshire CouncilSouth Norfolk District CouncilSouth Northamptonshire CouncilSouth Oxfordshire District Council

S.A.D.A.C.C.A. Ltd (Sheffield and District Afro-Caribbean Community Association Ltd)

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South Queensferry PortSouth Ribble Borough CouncilSouth Somerset District CouncilSouth Staffordshire District CouncilSouth Tyneside CouncilSouth West of Scotland Transport Partnership (Swestrans)South Yorkshire Passenger Transport Authority

Southampton City CouncilSouthend PortSouthend-on-Sea Borough CouncilSouthend-on-Sea Industrial Association LtdSouthport (Birkdale) AerodromeSpelthorne Borough CouncilSt Albans City and District CouncilSt Edmundsbury Borough CouncilSt Helens Metropolitan Borough CouncilSt Ives PortStafford Borough CouncilStaffordshire County CouncilStaffordshire Moorlands District CouncilStevenage Borough CouncilStirling Business Centre LtdStirling CouncilStirling Enterprise and Economic Development Company LtdStockport Metropolitan Borough CouncilStockton-on-Tees Borough CouncilStoke-on-Trent City CouncilStonehaven PortStranraer PortStratford-on-Avon District CouncilStrathclyde Partnership for TransportStromness PortStronsay AerodromeStroud District CouncilSuffolk Coastal District CouncilSuffolk County CouncilSullom Voe PortSunderland (Unsworth) AerodromeSunderland City CouncilSunderland Empire Theatre Trust LtdSunderland PortSurrey County CouncilSurrey Heath Borough CouncilSwale Borough CouncilSwansea (Fairwood Common) AerodromeSwansea Action Partnership Swindon Borough CouncilSwindon Centre for Disabled LivingTalacave Action GroupTalklight LtdTamar Science Park Ltd

South Yorkshire Passenger Transport Executive - trading as Travel South Yorkshire

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Tameside Metropolitan Borough CouncilTamworth Borough CouncilTandridge District CouncilTaunton Deane Borough CouncilTayside and Central Scotland Transport Partnership (TACTRAN)Tayside Contracts Joint CommitteeTayside Enterprise BoardTayside Regional Council HarbourTeignbridge District CouncilTelford & Wrekin CouncilTenby PortTendring District CouncilTest Valley Borough CouncilTewkesbury Borough CouncilThamesdown Law CentreThanet District CouncilThree Rivers District CouncilThurrock CouncilTingwall AerodromeTonbridge and Malling Borough CouncilTopsham PortTorbay CouncilTorfaen County Borough CouncilTorquay PortTorridge District CouncilTraffic WardensTrafford Metropolitan Borough CouncilTransport for Greater ManchesterTransport for LondonTransport for London Finance Limited Transport Trading Limited TfLTransport Trading Ltd Transport for London TfLTruro PortTube Lines (Holdings) Ltd (including Tube Lines Ltd and Tube Lines Finance Plc) Transport Trading Ltd Transport for London

Tunbridge Wells Borough CouncilTyne and Wear Passenger Transport Executive - (s PTE) - NexusUttlesford District CouncilVale of Glamorgan CouncilVale of Glamorgan Victim SupportVale of White Horse District CouncilVerderers of the New ForestViking Energy Ltd Shetland Charitable TrustVoluntary Action BarnsleyVoluntary Action CamdenVoluntary Aided SchoolsVoluntary Controlled SchoolsWakefield Metropolitan District CouncilWalsall Metropolitan Borough CouncilWarrington Borough CouncilWarwick District CouncilWarwick Technology Park Management Company LtdWarwickshire County CouncilWaste Disposal

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Watchet PortWatford Borough CouncilWaveney District CouncilWaverley Borough CouncilWealden District CouncilWellingborough Borough CouncilWelsh Local Government AssociationWelwyn Hatfield CouncilWest Berkshire CouncilWest Devon Borough CouncilWest Dorset District CouncilWest Dunbartonshire CouncilWest Lancashire Borough CouncilWest Lindsey District CouncilWest London Waste AuthorityWest Lothian CouncilWest Midlands Passenger Transport Executive (trading as Centro) - (s PTE)West Oxfordshire District CouncilWest Somerset District CouncilWest Sussex County CouncilWest Yorkshire Passenger Transport ExecutiveWestern Riverside Waste Authority Westminster City CouncilWestray PortWeyland Farms LtdWeymouth and Portland Borough CouncilWeymouth PortWhitby Port Whitehall Port (Stronsay)Whitstable PortWhitwick Business Park Management Co Ltd, TheWigan Metropolitan Borough CouncilWigtown PortWiltshire CouncilWimbledon Civic Theatre TrustWinchester City CouncilWirral CouncilWisbech PortWoking Borough CouncilWokingham Borough CouncilWolverhampton City CouncilWoolwich Arsenal Rail Enterprises (Holdings) Limited Transport Trading Limited TfLWoolwich Arsenal Rail Enterprises Limited Woolwich Arsenal Rail Enterprises (Holdings) Limited TfLWorcester City CouncilWorcestershire County Association of Local CouncilsWorcestershire County CouncilWorkington PortWorthing Borough CouncilWrexham County Borough CouncilWychavon District CouncilWycombe District CouncilWyre CouncilWyre Forest District Council

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Yorkshire & Humber PortYorkshire Dales National Park AuthorityZetland Transport Partnership

Local Government Funds, Accounts and PostsChamberlain of LondonCoroners

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Notes

There 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

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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 1995

The 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.

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

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Following a review in October 2010, Passenger Transport Executives were reclassified from Public Non-Financial Corporations to the Local Government sub-sector from 1 April 1998

Acquired 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.

Commission of the Greater Manchester Combined Authority. Classified as of April 2011.The 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 Metropol

Community 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.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 Sa

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.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.

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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 t

One 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

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 t

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A Local Authority PFI scheme.

One 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

Fire and Rescue Authorities replaced Fire and Civil Defence Authorities following the passage of the Fire and Rescue Services Act from 1st October 2004.

Classified as local government entity from its creation, April 2011.

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Scottish Regional Transport Partnerships were established in December 2005 and classified to the Local Government sector by ONS in August 2010

Inshore Fisheries and Conservation Authorities were established from 1 April 2011 and replaced Sea Fisheries Committees in England. Integrated Transport Authorities replaced Passenger Transport Authorities from 9 February 2009.

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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 L

Welsh Local Government Association

There are 47 Local Learning and Skills CouncilsOne 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 2000

Formerly 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.Company limited by guarantee controlled by the Mayor of London and mainly funded by GLA grants.

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Reclassified from a Public Non-Financial Corporation to a Local Government body in February 2014, effective from 2000.

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 OlymPreviously 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 owReclassified to the Non-Profit Institutions Serving Households (NPISH) sector in February 2014, effective from 2000.

Established in July 2008 from the Greater London Authority Act 2007.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 Ltd

Agency of the Greater Manchester Combined Authority. Classified as of April 2011.

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.

Following a review in October 2010, Passenger Transport Executives were reclassified from Public Non-Financial Corporations to the Local Government sub-sector from 1 April 1998Created 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 t

Reclassified from CG following the transfer of responsibilities of the Department for Culture Media and Sport to the Greater London Authority on 6 April 2008.

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 2005

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Following a review in October 2010, Passenger Transport Executives were reclassified from Public Non-Financial Corporations to the Local Government sub-sector from 1 April 1998

Scottish Regional Transport Partnerships were established in December 2005 and classified to the Local Government sector by ONS in August 2010

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 t

One 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

One 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

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Amended on guide September 2011.Following a review in October 2010, Passenger Transport Executives were reclassified from Public Non-Financial Corporations to the Local Government sub-sector from 1 April 1998One 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 One 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 1995

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 asThe 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 Transpor

Established 13 December 2002

Classified to the Local Government sector from August 2009

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Scottish Regional Transport Partnerships were established in December 2005 and classified to the Local Government sector by ONS in August 2010

Established in its current form September 1997 - Board of Trustees are all public sector, ex-officio appointments.

One 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 1995

One of a number of National Park Authorities 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 2010Scottish Regional Transport Partnerships were established in December 2005 and classified to the Local Government sector by ONS in August 2010

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Scottish Regional Transport Partnerships were established in December 2005 and classified to the Local Government sector by ONS in August 2010Following a review in October 2010, Passenger Transport Executives were reclassified from Public Non-Financial Corporations to the Local Government sub-sector from 1 April 1998

Scottish Regional Transport Partnerships were established in December 2005 and classified to the Local Government sector by ONS in August 2010. SPT replaced the former Strathclyde Passenger Transport Executive, which was formerly abolished on 1 June 2007

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Scottish Regional Transport Partnerships were established in December 2005 and classified to the Local Government sector by ONS in August 2010

Classified as a Local Government entity from its creation April 2011. Replaces Greater Manchester Passenger Transport Executive

Transport 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.Reclassified from a Public Corporation to Local Government, effective from 2000 when it was incorporated.Following a review in October 2010, Passenger Transport Executives were reclassified from Public Non-Financial Corporations to the Local Government sub-sector from 1 April 1998

Shetland Charitable Trust acquired a 90%, controlling stake in the business, which it acquired from Shetland Islands Council in September 2007

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The 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 Syste

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 t

Following a review in October 2010, Passenger Transport Executives were reclassified from Public Non-Financial Corporations to the Local Government sub-sector from 1 April 1998Created 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 t

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.Woolwich Arsenal Rail Enterprises Limited was acquired wholly by Transport for London (TfL) in 2011.

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One 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 Scottish Regional Transport Partnerships were established in December 2005 and classified to the Local Government sector by ONS in August 2010

Deletions from Sector: General Government S.13/ Sub Sector: Local Government S.1313OrganisationAveron Leisure Management LimitedCentral Scotland Fire BoardCounty Schools (En Bloc)Dundee AerodromeFire and Civil Defence Authorities (En Bloc)Fire and Rescue Authorities (Scotland) (En Bloc)Fire and Rescue Services (Scotland) (En Bloc)Greater London Magistrates Court AuthorityGreater Manchester Integrated Transport AuthorityGreater Manchester Passenger Transport Executive - (s PTE)Joint Fire and Rescue Boards (Scotland)London Development AgencyMagistrates Courts (En Bloc)Metropolitan Police Authority National Exhibition Centre LimitedOlympic Park Legacy CompanyPassenger Transport Authorities (En Bloc)Police Authorities (En Bloc)Police Forces (Scotland) (En Bloc)PPP ArbiterRail for London LtdRegional AssembliesSea Fisheries CommitteesScottish River Purification BoardsSixth Form College Corporations (England)Swindon Octobus LtdTrinity House National Lighthouse Centre LtdWolverhampton City Challenge

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Deletions from Sector: General Government S.13/ Sub Sector: Local Government S.1313Which is a subsidiary of: Which is a subsidiary of: Sponsoring body

GLA

GLA

Transport Trading Ltd Transport for London GLA

NotesAveron 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

Dundee 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 FormFire 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.Abolished in April 2013 under the Police and Fire Reform Scotland Act 2012, which created a single, Scotland wide body, the Scottish Fire and Rescue ServiceThe 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 2012Established 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.Abolished and replaced by Greater Manchester Combined Authority as of April 2011.Replaced by Transport for Greater Manchester as of April 2011.Abolished in April 2013 under the Police and Fire Reform Scotland Act 2012, which created a single, Scotland wide body, the Scottish Fire and Rescue ServiceThe 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.

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 tr

The 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 aPassenger Transport Authorities were replaced by Integrated Transport Authorities from 9 February 2009.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.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 2010Reclassified as a Public Non-Financial Corporation, from 1 April 2011. Rail for London Ltd operates the London Overground rail network and became a market body in financial year 2011-12 as passenger numbers increased.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.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 2010Created 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 BThe 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).

Trinity 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 2006One 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.

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.

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Sector: Non-financial Corporations S.11/ Sub Sector: Public Non financial Corporations S.11001Organisation Which is a subsidiary of: Which is a subsidiary of: Sponsoring Department Sub-Category4 Ventures Ltd Channel Four Television Corp Ltd DCMSA1 Housing Bassetlaw Ltd Bassetlaw District Council LAActis DfID/Shareholders ExecutiveAire Valley Homes Leeds Leeds City Council LAAirport Driving Range Company Limited Glasgow Prestwick Airport Limited Prestwick Aviation Holdings Limited SGAnimal Planet (Latin Am) (50%) (sBBCW) (Associate) BBC Worldwide Ltd (BBCW)- (s HS) British Broadcasting Corporation DCMS Corporate BodyArchitects Registration Board Arms Length Management Organisations (ALMOs) LAAscham Homes Ltd London Borough of Walthamstow LAAshfield Homes Ltd Ashfield District Council LAAudit Scotland SEAWE [Atomic Weapons Establishment] Management Ltd British Nuclear Fuels plc (BNFL) MoDAWE [Atomic Weapons Establishment] Plc British Nuclear Fuels plc (BNFL) MoDBainsdown Ltd Manchester Airport plc LABarnet Homes Ltd London Borough of Barnet LABBC do Brazil Limitada (Brazil) (sWS) World Service (WS) - (s BBC) British Broadcasting Corporation DCMS Corporate BodyBBC East Asia Relay Company Ltd [Hong Kong] (s WS) World Service (WS) - (s BBC) British Broadcasting Corporation DCMS Corporate BodyBBC Magazines Inc. [USA] (s BBCW) BBC Worldwide Ltd (BBCW)- (s HS) British Broadcasting Corporation DCMS Corporate BodyBBC Polska SP Zoo [Poland] (s WS) World Service (WS) - (s BBC) British Broadcasting Corporation DCMS Corporate BodyBBC Radiocom (Bulgaria) OLLC [Bulgaria] (s WS) World Service (WS) - (s BBC) British Broadcasting Corporation DCMS Corporate BodyBBC Radiocom (Hungary) Ltd [Hungary] (s WS) World Service (WS) - (s BBC) British Broadcasting Corporation DCMS Corporate BodyBBC Radiocom (Praha) Sro [Czech Republic] (s WS) World Service (WS) - (s BBC) British Broadcasting Corporation DCMS Corporate BodyBBC Radiocom (Romania) SRL [Romania] (s WS) World Service (WS) - (s BBC) British Broadcasting Corporation DCMS Corporate BodyBBC Radiocom (Slovakia) Ltd [Slovakia] (s WS) World Service (WS) - (s BBC) British Broadcasting Corporation DCMS Corporate BodyBBC Radiocom Deutschland GmbH (Germany) (sWS) World Service (WS) - (s BBC) British Broadcasting Corporation DCMS Corporate BodyBBC World Service Television Ltd (s BBCW) BBC Worldwide Ltd (BBCW)- (s HS) British Broadcasting Corporation DCMS Corporate BodyBBC World Service Training Trust (s WS) World Service (WS) - (s BBC) British Broadcasting Corporation DCMS Corporate BodyBBC Worldwide (France) SARL [France] (s BBCW) BBC Worldwide Ltd (BBCW)- (s HS) British Broadcasting Corporation DCMS Corporate BodyBBC Worldwide (Germany) GMBH [Germany] (s BBCW) BBC Worldwide Ltd (BBCW)- (s HS) British Broadcasting Corporation DCMS Corporate BodyBBC Worldwide (Investments) Ltd (s BBCW) BBC Worldwide Ltd (BBCW)- (s HS) British Broadcasting Corporation DCMS Corporate BodyBBC Worldwide Americas Inc.[USA] (s BBCW) BBC Worldwide Ltd (BBCW)- (s HS) British Broadcasting Corporation DCMS Corporate BodyBBC Worldwide Channel Investment Ltd (s BBCW) BBC Worldwide Ltd (BBCW)- (s HS) British Broadcasting Corporation DCMS Corporate BodyBBC Worldwide Ltd (BBCW)- (s HS) British Broadcasting Corporation DCMS Corporate BodyBBC Worldwide Music Ltd (s BBCW) BBC Worldwide Ltd (BBCW)- (s HS) British Broadcasting Corporation DCMS Corporate BodyBelfast Harbour Commissioners NIA: DRDBerneslai Homes Ltd Barnsley Metropolitan Borough Council LABIL Solutions Ltd - (s BNG / BNFL) British Nuclear Group Project Services Ltd British Nuclear Fuels Plc DTI Nationalised IndustryBlackpool Airport Ltd LABlackpool Coastal Housing Ltd Blackpool Borough Council LABlackpool Transport Services Ltd Blackpool Borough Council LABlyth Harbour CommissionersBNFL (IP) Ltd (s. BNFL) British Nuclear Fuels Plc DTIBNFL Enterprise - (s BNG / BNFL) British Nuclear Group Ltd. British Nuclear Fuels Plc DTI Nationalised IndustryBNFL Properties Limited - (s BNG / BNFL) British Nuclear Group Ltd. British Nuclear Fuels Plc BEISBotanics Trading Company Ltd Royal Botanic Garden, Edinburgh SGBournemouth Airport Property Investments (Industrial) Ltd Manchester Airport Holdings Ltd LABournemouth Airport Property Investments (Offices) Ltd Manchester Airport Holdings Ltd LABournemouth International Airport Ltd Manchester Airport Holdings Ltd LABridlington Pier and Harbour CommissionersBritish Council FCO Executive NDPBBritish Museum Company Ltd British MuseumBritish Nuclear Fuels plc (BNFL) DTI Nationalised IndustryBritish Nuclear Group Ltd. (s. BNFL) British Nuclear Fuels Plc DTIBritish Nuclear Group Sellafield Ltd. (s. BNG / BNFL)British Nuclear Services Ltd. (s. BNG / BNFL) British Nuclear Group Project Services Ltd British Nuclear Fuels Plc DTIBritish Screen Finance Limited DCMSBritish Waterways Pension Trustees Ltd - (s BWB) British Waterways Board DEFRA Corporate Body

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Sector: Financial Corporations S.12/ Sub Sector: Central Bank S.121 (public sector)Organisation Which is a subsidiary of: Which is a subsidiary of: NotesBank of EnglandBanking Department Reclassified from MFIssue Department Reclassified from CG

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Organisation Which is a subsidiary of: Which is a subsidiary of:(i) UK Incorporated institutions authorised under the Banking Act 1987Adam and Company plcCoutts & CoMortgage ExpressNational Westminster Bank plcRoyal Bank of Scotland plc, TheUlster Bank Ltd

(ii) European Authorised Institutions entitled to establish UK branchesABN Amro Bank NVUlster Bank Ireland Ltd

Sector: Financial Corporations S.12/ Sub Sector: Public Other Monetary Financial Institutions S.12201

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Notes

Part of the Royal Bank of Scotland Group plc which was classified to the public sector from 13th October 2008.Part of the Royal Bank of Scotland Group plc which was classified to the public sector from 13th October 2008.Subsidiary of Bradford & Bingley plc which was reclassified from private to public sector on 26th Sept 2008.Part of the Royal Bank of Scotland Group plc which was classified to the public sector from 13th October 2008.Part of the Royal Bank of Scotland Group plc which was classified to the public sector from 13th October 2008.Part of the Royal Bank of Scotland Group plc which was classified to the public sector from 13th October 2008.

Part of the Royal Bank of Scotland Group plc which was classified to the public sector from 13th October 2008.Part of the Royal Bank of Scotland Group plc which was classified to the public sector from 13th October 2008.

Sector: Financial Corporations S.12/ Sub Sector: Pension Funds S.12901 (public sector)Organisation Which is a subsidiary of:Audit Commission Pension SchemeBBC Pension SchemeBradford & Bingley Pension SchemeLocal Government Pension SchemeMineworker's Pension Scheme (MPS)National Museum of Wales Pension SchemePension Protection FundThe British Coal Staff Superannuation SchemeThe National Library of Wales Staff Superannuation SchemeTransport for London Pension Fund

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Which is a subsidiary of:

NotesThe Audit Commission Pension Scheme provides pensions and other benefits to forThe BBC Pension Scheme provides pensions and other benefits to employees of theBradford & Bingley plc is a public limited company and primarily operates as a sThe Local Government Pension Scheme mainly provides pensions and other benefitsThe Mineworkers' Pension Scheme provides pensions and other benefits to former The National Museum of Wales Pension Scheme provides pensions and other benefit

The body was previously classified to the public financial auxiliary sector (S.1260

ONS has also undertaken a review of the Administration Levy, through which the P

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).

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. 

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Sector: Financial Corporations S.12 / Sub Sector: Public Other Financial Intermediaries (S.12501)Organisation Which is a subsidiary of: Which is a subsidiary of:Aire Valley Finance (No2) plcAire Valley Mortgages 2004-1 plcAire Valley Mortgages 2005-1 plcAire Valley Mortgages 2006-1 plcAire Valley Mortgages 2007-1 plcAire Valley Mortgages 2007-2 plcAire Valley Mortgages 2008-1 plcAire Valley Warehousing 3 LimitedClydebank Municipal Bank LtdDolerite Funding No.1 plcDolerite Funding No.2 plcEast Dunbartonshire Municipal Bank LtdFinance Wales Investments (2) LtdFinance Wales Investments LtdGranite Finance Funding 2 LimitedGranite Master Issuer plcGranite 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 plcNorth Ayrshire Municipal Bank Ltd North Lanarkshire Municipal Bank LtdRoyal Bank of Scotland Group plcRoyal Bank of Scotland Group plc subsidiariesWest Lothian Municipal Bank Ltd

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NotesAire 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 2008Aire 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 2008Scottish 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 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 . Scottish 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

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 . 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 . 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 . 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 . 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 . 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 . 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 . Scottish 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 Scottish 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 The group and the bank holding company were reclassified from the private to the public sector from 13th October 2008.The Royal Bank of Scotland Group was reclassified from the private to the public sector from 13th October 2008. Relevant subsidiaries will be listed here.Scottish 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: Financial Corporations S.12 / Sub Sector: Public Financial Auxiliaries S.12601Organisation Which is a subsidiary of:Financial Conduct Authority HMT

Financial Ombudsman Service Ltd.First Rate Exchange Services Holdings Limited Post Office Limited

First Rate Exchange Services Limited

Guaranteed Export Finance Corporation PLC (GEFCo) Northern Ireland Central Investment Fund for Charities NIA: DSD

Prudential Regulation Authority Bank of England

First Rate Exchange Services Holdings Limited

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Sector: Financial Corporations S.12 / Sub Sector: Public Financial Auxiliaries S.12601Which is a subsidiary of:

Post Office Limited

Postal Services Holding Company Plc.

NotesEstablished 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.

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.

Established 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.Established in April 2013, the Prudential Regulation Authority is a subsidiary of the Bank of England, and was established to take over prudential regulation and supervision of financial firms from the Financial Services Authority, which was renamed as the Financial Conduct Authority

Sector: Financial Corporations S.12 / Sub Sector: Public Non-MMF Investment Funds (S.12401), Public Captive Financial Institutions and money lenders (S.12701)Organisation SectorManchester Airport Holdings Limited S.12701British Screen Finance Limited S.12401

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Sector: Financial Corporations S.12 / Sub Sector: Public Non-MMF Investment Funds (S.12401), Public Captive Financial Institutions and money lenders (S.12701)Which is a subsidiary of: Which is a subsidiary of:

Sector: Financial Corporations S.12 / Sub Sector: Public Non-MMF Investment Funds (S.12401), Public Captive Financial Institutions and money lenders (S.12701)NotesIn accordance with ESA2010 rules, holding companies are classified as 'Captive Financial Institutions' in S.127; additionally, in accordance with ESA 2010 rulesBritish 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

Sector: Financial Corporations S.12/ Sub Sector: Public Insurance Corporations (S.12801)OrganisationThe London Authorities Mutual LimitedNational Employment Savings Trust Corporation (NEST)Royal Bank of Scotland Group plc subsidiaries

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Which is a subsidiary of: Which is a subsidiary of:

Notes

The Royal Bank of Scotland Group was reclassified from the private to the public sector from 13th October 2008. Relevant subsidiaries will be listed here.

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Deletions from Sector: Non Financial Corporations S.11/ Sub Sector: Public Non financial Corporations S.11001 and from Public Financial Corporations S.12Organisation124 Facilities Ltd - (s C4)2010 Rotherham LtdAberdeen Harbour BoardAEA TechnologyAscension Island Personnel Ltd (50%) (sWS) (Associate)Airport Advertising Ltd (s MA)Airport Management Consultants Ltd (s MA)Airport Petroleum Ltd (s MA)Airport Trading Ltd (s MA)AMC Bank LtdAmercare Ltd - (s BNFL)Angel Train ContractsAnglian WaterAnnan HarbourArmy Base Repair Organisation (ABRO)Auchmithie HarbourAudit Commission Avoch HarbourBaileyfield Switch and Crossing WorksBainsdown Ltd Bank of Scotland plcBBC Broadcast Ltd.BBC Haymarket Exhibitions Ltd (50%) (sBBCW) (Associate)BCE Corporate Functions LtdBelfast AirportBio Products Laboratory LtdBirmingham AirportBirmingham BRISBirmingham Heartlands UDCBlack Country Development Corporation Black Horse LtdBlackburn Borough TransportBlyth Valley Housing LtdBNFL Engineering Ltd - (s BNFL)BNFL Enrichment Ltd - (BNFL)BNFL Interim Storage Ltd - (s BNFL)Bolton at Home LtdBooth & Fisher (Motor Services) Ltd - (s SYPTE)Bournemouth Transport LtdBPE Mechanical and Electrical Engineering ConsultancyBPL Holdings Ltd (Formerly Plasma Resources UK Ltd)BR Property Board (s BRB)Bradford and Bingley plcBRB (Residuary) Ltd.Brighton Buses LtdBristol AirportBristol Development CorporationBritish Airports Authority

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British AirwaysBritish Broadcasting Corporation - (BBC) British Coal (Mines)British Coal CorporationBritish Electricity AuthorityBritish EnergyBritish European AirwaysBritish FuelsBritish Fuels Distributors LtdBritish Fuels (Ireland) LtdBritish GasBritish National Oil CompanyBritish Nuclear Group Project Services Ltd. (s. BNG / BNFL)British Railways Board - (BRB)British Waterways Board - (BWB)Broadcasting Data services LtdBrownies Tainhg (Lerwick)Burnmouth HarbourBuying Agency, TheCaledonian MacBrayne LtdCardiff Bay Development CorporationCarrick Housing LtdCentral Manchester Development CorporationCentral Office of Information Centro - West Midlands Passenger Transport ExecutiveChannel Four International Ltd - (s C4)Channel Four Learning Ltd - (s C4)Channel Four Television Company Ltd - (s C4)Channel Tunnel Rail Link LimitedCharnwood Neighbourhood Housing LtdChester City Transport LtdCivil Service Annuities Assurance Society, TheCLIK (Central Laboratory Innovation and Knowledge Transfer Co.Ltd)Coal Developments (Queensland) Ltd - (s BCC)Coal Industry Estates Ltd - (s BCC)Coal Industry Patents Ltd - (s BCC)Collieston HarbourCromarty FirthCromarty HarbourCrown Agents for Overseas Governments and Administrations Ltd (known as Crown Agents)Crown Agents Holding and Realisation BoardCruden Bay HarbourCTRL Section1 Finance plcCTRL (UK) LtdCumbernauld Development CorporationDiceform Ltd - (s Remploy Ltd)Direct Line GroupDefence Aviation Repair AgencyDefence Evaluation and Research AgencyDeveloping Initiatives for Support in the CommunityDevelopment Board for Rural WalesDevon Waste Management LimitedDunbar Harbour

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Ealing Homes LtdEast Coast Main Line Company LtdEast Midlands Airport (s MA)East of Scotland Water AuthorityEastbourne Buses LtdElectricity Producers Insurance Co. LtdEnergy Sales and Trading Ltd (s. BNFL)English PartnershipsEurostar (UK) LtdExeter and Devon Airport LtdEyemouth HarbourF2 Chemicals Ltd - (s BNFL)F2 Chemicals Pension Trustee Co. Ltd (s BNFL Fl Ltd)Fieldwealth Ltd - (s LDDC)Financial Services AuthorityFiresmart Ltd - (s LDDC)First Choice Homes Oldham LtdFlexibus Ltd - (s NITHC)Fluorochem Ltd - (s BNFL F2 Ltd)Forest Enterprise WalesForth Estuary Transport AuthorityForth Road Bridge Joint BoardFraserburgh HarbourGalleon Ltd (s BBCW)Gardenstown HarbourGeneral Teaching Council for EnglandGeneral Teaching Council for WalesGloucester City Homes LimitedGolden Gates Housing LtdGreater Manchester Passenger Transport ExecutiveGreat North Eastern Railway (GNER) Ltd Great Yarmouth Transport LtdGreen Dragon AudioVisual Ltd - (s Remploy Ltd)H&F Homes LtdHearing Aid CouncilHighlands and Islands AirportsHighlands & Islands EnterpriseHigh Peak Community Housing LtdHillingdon Homes LtdHobart Investments Ltd (HI) - (s BCC)Homes for Islington LtdHomes in Havering LtdHorserace Totalisator Board (HTB) (The Tote)HS1 Ltd Humberside International Airport Ltd (s MA)HW Poole and Son Ltd - (s Remploy Ltd)IBS Viridian Ltd - (s BNFL)Institution for Further Education (IFE)InventuresInverness HarbourIrvine Development CorporationIslwyn Borough Transport LtdITSO LtdITSO Services Ltd

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IT Services Ltd - (s BNFL)KXC Landowners LimitedLand Authority for WalesLarch Cartons Ltd - (s Remploy Ltd) Larch Industries Ltd - (s Remploy Ltd)Larch Packaging Ltd - (s Remploy Ltd)Larch Plastics Ltd - (s Remploy Ltd)LCR Finance plcLCR Treasury Management LimitedLeeds North East Homes LtdLeeds Bradford International AirportLeeds East Homes LtdLeeds North West Homes LtdLeeds South East Homes LtdLeeds South Homes LtdLeeds West Homes LtdLerwick HarbourLivingstone Development CorporationLloyds Bank (BLSA)Lloyds Bank plcLloyds Bank Private Banking LimitedLloyds Banking Group plcLondon & Continental Railways LimitedLondon & Continental Stations & Property LimitedLondon Docklands Development Corporation - (LDDC)London Organising Committee of the Olympic Games (LOCOG)Lothian Region Transport plcLuton International Airport LtdMagnox Electric plcMagnox North Ltd. (s. BNFL)Magnox South Ltd. (s. BNFL)Mallaig HarbourManchester Airport Building Ltd (s MA)Manchester Airport Employment Services Ltd (s MA)Manchester Airport Finance Ltd (s MA) Mansfields (Norwich) Ltd - (s Remploy Ltd )Mansfields Group Ltd - (s Remploy Ltd)Merseyside Development CorporationMerseytravel - (Merseyside Passenger Transport Executive)Metronet Rail BCV Holdings LtdMetronet Rail SSL Holdings LtdMontrose PortMultimedia Ventures Ltd (50%) (sWS) (Associate)National Air Traffic Services Ltd - (s CAA)National Blood AuthorityNational Fuel Distributors Ltd - (s HI)Newham Homes LtdNew Millennium Experience Company LtdNew Prospect Housing LimitedNexia Solutions Ltd. (s. BNFL)NHS Estates NHS Logistics AuthorityNHS Professionals South West

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North Berwick HarbourNorth Devon Homes LimitedNorth of Scotland Water Authority Northern Ireland Airports LtdNorthern Ireland Central Services Agency (NICSA)Northern Ireland Driver Vehicle Testing Agency Northern Ireland Public Sector EnterpriseNorthern Rock plc Norwich Airport LtdNuclear Generation Decommissioning Fund LtdOBRIC Publications Ltd - (s LDDC) OGC buying.solutionsPassenger Transport Executives (PTE) Pennan HarbourPeterhead PortPlymouth City Bus LtdPlymouth Development Corporation Plymouth Marines Application LtdPort Seton HarbourPostal Services Holding Company PlcPrivate registered providers' of social housing (including most housing associations) in EnglandQinetiQReactor Sites Management Company Ltd.Redbridge Homes LtdRiver Nith NavigationRochdale Boroughwide Housing LtdRolls Royce PLCRosehearty HarbourRoyal Mail Plc (and subsidiaries)Sandwell Homes LtdScrabster HarbourSellafield LtdScottish EnterpriseScottish HomesScottish Widows Bank plcSheffield Development CorporationSheffield Homes LtdSkerray HarbourSouth Eastern Trains LtdSouth Lakes Housing South Yorkshire Passenger Transport Executive - (s PTE)South Yorkshire Supertram LtdSpencer (Banbury) Ltd - (s Remploy Ltd)St Abbs Harbour (Coldingham Shore)St Andrews HarbourSt Margaret's Hope Pier (South Ronaldsay)St George's Community Housing LtdStarman (Toiletries) Ltd - (s Remploy Ltd)Stevenage Homes LtdStornoway PortStrathclyde Passenger Transport Executive - (s PTE)Sureline Coaches Limited - (s NITHC)Tarbert (Loch Fyne) Harbour

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Tay Road Bridge Joint BoardTeeside Development CorporationThe Nursery Channel Ltd. - (s S4C)The Potteries Box Company Ltd - (s Remploy Ltd)Tote Bookmakers Ltd - (s HTB)Tote Credit Ltd - (s HTB)Tote Direct Ltd - (s HTB)Trafford Park Development CorporationTristar Homes LtdTSB Bank plcTyne & Wear Development Corporation Nexus (Tyne and Wear Passenger Transport Executive)UIC Transport (JNP) LtdUK Robotic Ltd - (s BNFL)Ullapool HarbourUnion Railways (North) LimitedUnion Railways (South) LimitedUnited Kingdom Nirex Ltd - (s NDA)Urr NavigationWaltham Forest Arms Length Management Organisation LtdWeatherXchange LimitedWelsh Development AgencyWelsh Venture CapitalWest of Scotland Water AuthorityWestinghouse Electric UK LimitedWest Yorkshire Passenger Transport Executive - (s PTE)Whitehills HarbourWick HarbourWoodford-Gubbins Ltd - (s Remploy Ltd)Worknorth 11 LtdWorknorth Ltd

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Which is / was a subsidiary of: Which is / was a subsidiary of: Sponsoring DepartmentChannel Four Television Corp Ltd DCMSRotherham Metropolitan Borough Council LA

Scottish GovernmentDTI

World Service (WS) - (s BBC) British Broadcasting Corporation DCMSManchester Airport plc LAManchester Airport plc LAManchester Airport plc LAManchester Airport plc LALloyds Banking Group plcBritish Nuclear Fuels Plc DTI

Scottish GovernmentMoDScottish GovernmentDCLGScottish Government

Manchester Airport plc LALloyds Banking Group plcBritish Broadcasting Corporation - (BBC) DCMSBBC Worldwide Ltd (BBCW)- (s HS) British Broadcasting Corporation DCMSBritish Coal Corporation DTI

BPL Holdings Ltd (Formerly Plasma Resources UK Limited)

Urban Development CorporationsUrban Development CorporationsLloyds Banking Group plc

British Nuclear Fuels Plc DTIBritish Nuclear Fuels Plc DTIBritish Nuclear Fuels Plc DTIBolton Metropolitan Borough Council LA

LA

British Railways Board DTLRHMTDfT

Urban Development Corporations

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DCMS

DTI

British Coal CorporationBritish Coal CorporationBritish Coal Corporation

British Nuclear Group Ltd. British Nuclear Fuels Plc BERRDTLRDEFRA

BBC Broadcast Ltd (s HS) Home Service Group (HS) - (s BBC) British Broadcasting Corporation - (BBC) Scottish GovernmentScottish GovernmentHMTSE

Urban Development CorporationsCornwall Council LAUrban Development Corporations

CO

Channel Four Television Corp Ltd DCMSChannel Four Television Corp Ltd DCMSChannel Four Television Corp Ltd DCMSLCR DfTCharnwood Borough Council LA

LA

CCLRC (Council for the Central Laboratory of Research Councils) DTI

British Coal Corporation DTIBritish Coal Corporation DTI

Scottish GovernmentScottish GovernmentScottish Government

DFIDScottish GovernmentDfT

LCR DfTUrban Development CorporationsRemploy Ltd DWPRoyal Bank of Scotland (RBS)

MoDMoD

NAWDevon County Council Devon Waste Management Limited Holdings Limited

Scottish Government

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London Borough of Ealing LADirectly Operated Railways DfT

SGEastbourne Borough CouncilBritish Nuclear Fuels Plc DTIMagnox Electric Ltd. Reactor Sites Management Company Ltd. (s. BNFL) DTI

London and Continental Railways DfTDevon County Council LA

Scottish GovernmentBritish Nuclear Fuels Plc DTIBritish Nuclear Fuels Plc DTILondon Docklands Development Corporation - (LDDC) Urban Development Corporations

HMTLondon Docklands Development Corporation - (LDDC) Urban Development CorporationsOldham Metropolitan Borough Council LANorthern Ireland Transport Holding Company NIA: DRDF2 Chemicals Ltd British Nuclear Fuels Plc DTI

Forestry Commission

Scottish GovernmentBBC Worldwide Ltd (BBCW)- (s HS) British Broadcasting Corporation DCMS

Scottish GovernmentDfESDfES

Warrington Borough Council LA

DfTYarmouth Borough Council LARemploy Ltd DWPLondon Borough of Hammersmith and Fulham LA

SG

High Peak Borough Council LALondon Borough of Hillingdon LABritish Coal Corporation DTILondon Borough of Islington LALondon Borough of Havering LA

DCMSDfT

Manchester Airport Group plc LARemploy Ltd DWPBritish Nuclear Fuels Plc DTI

BISNHS Estates DH

Scottish GovernmentUrban Development CorporationsCaerphilly County Borough Council LA

DfTDfT

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British Nuclear Fuels Plc DTI

NAWRemploy Ltd DWPRemploy Ltd DWPRemploy Ltd DWPRemploy Ltd DWP

DfTLCR DfT

LALALALALALALAScottish Government

Urban Development CorporationsLloyds Banking Group plcLloyds Banking Group plcLloyds Banking Group plc

DfTLCR DfT

DCMSCity of Edinburgh Council LA

LA

Reactor Sites Management Company Ltd. (s. BNFL) British Nuclear Fuels Plc DTIReactor Sites Management Company Ltd. (s. BNFL) British Nuclear Fuels Plc DTI

Scottish GovernmentManchester Airport Holdings Ltd LAManchester Airport Holdings Ltd LAManchester Airport Holdings Ltd LARemploy Ltd DWPRemploy Ltd DWPUrban Development Corporations

Transport Trading Ltd Transport for LondonTransport Trading Ltd

Scottish GovernmentWorld Service (WS) - (s BBC) British Broadcasting Corporation DCMSCivil Aviation Authority DTLR

DHBritish Coal Corporation DTILondon Borough of Newham LA

DCMS

British Nuclear Fuels Plc DTIDHDHDH

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Scottish Government

SGNIANIA: DHSSPSNIA: DoEDETI (Northern Ireland)

London Docklands Development Corporation - (LDDC) Urban Development CorporationsCO

Scottish GovernmentScottish Government

Urban Development CorporationsPlymouth Marine Laboratory

Scottish GovernmentBISDCLGMoD

British Nuclear Fuels PlcLondon Borough of Redbridge LA

Rochdale Metropolitan Borough Council LA

Post Offices Holding Company Plc BISSandwell MBC LA

Lloyds Banking Group plcUrban Development CorporationsSheffield City Council LA

Scottish GovernmentSRA

South Lakeland District Council LA

South Yorkshire Passenger Transport Executive (PTE)Remploy Ltd DWP

Scottish GovernmentScottish Government

Basildon Council LARemploy Ltd DWPStevenage Borough Council LA

Scottish Government

Northern Ireland Transport Holding Company NIA: DRDScottish Government

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Urban Development CorporationsS4C Masnachol Cyf DCMSRemploy Ltd DWPHorserace Totalisator Board DCMSHorserace Totalisator Board DCMSHorserace Totalisator Board DCMSUrban Development CorporationsStockton Council LALloyds Banking Group plcUrban Development Corporations

Transport Trading Ltd Transport for LondonBritish Nuclear Fuels Plc DTI

Scottish GovernmentLCR DfTLCR DfTNuclear Decommissioning Authority DTI

Scottish Government

Welsh Development Agency NAWSE

British Nuclear Fuels Plc DTI

Scottish GovernmentScottish Government

Remploy Ltd DWPManchester Airport Holdings Ltd LAManchester Airport Holdings Ltd LA

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NotesA 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.Incorporated 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.In 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 Was privatised in September 1996ONS 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. One 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 2013Former subsidiary of Manchester Airport Group plc, the company was dissolved in July 2006.One 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 2013Former subsidiary of Manchester Airport Group plc, the company was dissolved in July 2006.AMC 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.BNFL sold its shareholding to the private sector on 15/12/1998.Was sold on the 17/01/96Privatised on the 12/12/89In 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 Established as a Trading Fund April 2002. Merged with Defence Aviation Repair Agency on 1 April 2008 to form the Defence Support Group.In 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 The 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 OfficeIn 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 Sold on the 23/06/95A 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 classified half to Public Non Financial Corporations and half to Private Non FinanciaBank 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.Sold on 1 August 2005 and reclassified to private sector. Subsequently renamed Red Bee media.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.

Privatised 01/07/94Bio 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 LaPrivatised on 26/03/97Sold on the 25/07/95Wound up 31/03/98Wound up 31/03/98Black 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.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 Became Homes for Northumberland in April 2009Dissolved.Renamed Enrichment Investments Ltd in December 2009 and transferred under the control of BIS.Dissolved.Established 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.BoltBooth and Fisher Motor Services Ltd was incorporated in 1965 but has filed dormant accounts since 1995.Sold on 17/12/05.Began in April 1947; formerly known as National Coal Board. Wound up April 2004.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 ResourNationalised Industry (Wound up 31 December 2000)Nationalised in September 2008, Bradford and Bingley plc was classified as a Public Financial Corporation, but 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.Created 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.Sold 23/12/93Privatised 04/12/97Wound up 31/12/95Privatised 16/07/87

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Privatised 01/02/87Began in 1927. Has two main Subsidiaries Home Service Group (HS) and World Service (WS). Reclassified to CG with effect from 1946.Privatised 01/12/94Nationalised IndustryReorganised and renamed 01/01/55

Dissolved 01/04/74Management buy out 22/11/95. British Fuels Ltd was dissolved in December 2007No 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.Dissolved in January 2002.Privatised 01/12/86Dissolved 01/01/86Sold to VT Group on 17 January 2008.Nationalised Industry (Began in January 1963 and was wound up 31 December 2000)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 thiReclassified as PRnFC following acquisition of parent (BBC Broadcast) by Creative Broadcast Services in August 2005. Reclassified again in April 1996. In 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 In 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 Replaced by OGC buying.solutions (3 April 2001)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. Wound upEstablished April 2003, as the ALMO for Cornwall, it was renamed as Cornwall Housing in April 2010.Wound upGovernment 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. Following a review in October 2010, this was reclassified to Central Government alongside other Passenger Transport Executives from 1 April 1998. 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.Channel 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.Subsidiary of London and Continental Railways, the company ceased trading in 2011 and is being dissolved.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 2012Chester City Transport Ltd was sold to First Potteries Limited, a subsidiary of FirstGroup plc, in July 2007.Defunct since May 2003.Changed its name to STFC Innovations Ltd in July 2007.

Nationalised IndustryNationalised IndustryIn 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 In 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 In 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 Replaced on privatisation by Crown Agents Ltd on 21 March 1997Wound up in March 2008In 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 A 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.Former subsidiary of LCR, LCR disposed of its interest in the company in November 2010, as part of the sale of HS1 Ltd.Reclassified in April 1996 from Local Government sector, it was wound up on 31December 1996, Former Remploy subsidiary, dissolved in November 2002.Direct 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 SepReclassified 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.Split into the Defence Science and Technology Laboratory and Qinetiq. Reclassified April 1996 from CG

Wound up, incorporated into Welsh Development AgencyThis 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-FinancialIn 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

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Incorporated 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.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 st

Replaced with Scottish Water 1st April 2002. Formerly owned by Eastbourne Borough Council, Eastbourne Buses Ltd was sold to Stagecoach plc in December 2008.Ceased to exist in March 2005.

Reclassified to central government, April 2001Renamed 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. 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. In 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 BNFL Fluorochemicals Ltd was renamed F2 Chemicals Ltd on 07/04/97, and sold to the private sector on 28/01/2000.BNFL 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.Wound upPreviously classified as a Public Financial Auxiliary, the FSA was renamed as the Financial Conduct Authority in April 2013.Wound upEstablished 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 therCorporate 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.Sold to private sector 11/09/1997.One 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 2004As with the Tay Road Bridge Joint Board, reclassified to Central Government from February 2008 following the abolition of road tolls by the Scottish GovernmentAbolished in April 2002, replaced by the Forth Estuary Transport AuthorityIn 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 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. In 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 Reclassified 1 April 2002 from CG

Incorporated December 2005Incorporated January 2004, Golden 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 therefFollowing a review in October 2010, this was reclassified to Central Government alongside other Passenger Transport Executives from 1 April 1998. GNER 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.Reclassified September 1996 from PC, after sale to private bus company FirstBusFormer Remploy subsidiary, dissolved in November 2002.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.

Began in April 1995; part of the civil aviation authority, now Central GovernmentReclassified to central government, April 2001High 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 2013Hillingdon 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 theNationalised IndustryIncorporated 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 dateIncorporated 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 deClassified as a former Public Corporation as of the sale of the Tote in July 2011.HS1 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. 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.Former Remploy subsidiary, dissolved in November 2002.BNFL 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.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.Established February 2002. Ceased trading in March 2005In 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 Wound up on 31December 1996 Formerly owned by Caerphilly County Borough Council, Islwyn Borough Transport Ltd was sold to Stagecoach plc in January 2010Company 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.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.

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BNFL sold its shareholding on 28/03/2002 to CSC Computer Sciences Ltd. The company has since been dissolved.

Wound up, incorporated into Welsh Development AgencyFormer Remploy subsidiary, dissolved in November 2002.Former Remploy subsidiary, dissolved in November 2002.Former Remploy subsidiary, dissolved in November 2002.Former Remploy subsidiary, dissolved in November 2002.A 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.Former subsidiary of London and Continental Railways. The company was dissolved on 20 September 2011.On 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.Sold to Bridgepoint Capital in May 2007.On 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.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.On 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.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.In 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 Wound up on 31December 1996 Lloyds 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.Lloyds 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.In 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.The LCR group was reclassified from the private to the public sector with effect from 18 February 1999.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.Wound upLOCOG 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. Renamed Lothian Buses plc in January 2000The 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.

Previously known as Maxgnox Generation and Decommissioning Ltd, Magnox North Ltd is a wholly owned subsidiary of Reactor Sites Management Company Ltd.Previously Southern Reactor Decommissioning Ltd, Magnox South Ltd is a wholly owned subsidiary of Reactor Sites Management Company Ltd.In 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 Former subsidiary of Manchester Airport Group plc, the company was dissolved in July 2006.Former subsidiary of Manchester Airport Group plc, the company was dissolved in July 2006.Former subsidiary of Manchester Airport Group plc, the company was dissolved in July 2006.Former Remploy subsidiary, dissolved in November 2002.Former Remploy subsidiary, dissolved in November 2002.Began 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.Following a review in October 2010, this was reclassified to Central Government alongside other Passenger Transport Executives from 1 April 1998. Liquidated in 2011.Liquidated in 2011.In 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 ONS 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.

Reclassified from CG from 1st April 1993. Merged with UK Transplant to form NHS Blood & Transplant on 1 October 2005.

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 Reclassified 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 websiteSuperseded by Salix Homes Ltd from February 2004Nexia Solutions Ltd the predecessor body to National Nuclear Laboratory Ltd from 1 April 2009 will be reclassified as a Former Public Corporation.Reclassified to CG. Set up 2000, will be part of the Lead NHS TrustFormed on the 1 April 2000. Body abolished and functions transferred to NHS Business Services Authority, from 1st April 2006.Replaced by the Regional Business Services Organisation (RBSO) in April 2009

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In 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

Replaced with Scottish Water 1st April 2002.The 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.Reclassified to PrNFC, 3 March 2004Reclassified 1996q2 from CG. Succeeded by NI Driver and Vehicle Agency on 1 April 2007. Northern Ireland Public Sector Enterprises Ltd changed its name to Northern Ireland Cooperation Overseas (NI-CO) Ltd on 8 December 2009.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 . Reclassified from PrNFC to PC from March 1996, wound up on 14/01/05Wound upWound upOGC 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.Following a review in October 2010, Passenger Transport Executives were reclassified to Central Government from 1 April 1998. In 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 In 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

Reclassified April 1996 from LAA 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.In 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 Postal 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.

Formed 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 trading

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 tReclassified from private sector in 1971. Reclassified to private sector in 1987.

Following sale of government sharesIncorporated 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.

Reclassified to central government, January 2011Reclassified to central government, April 2001Reclassified to central government, April 2000Scottish 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.Wound upIncorporated 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 2013In 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 Wound up in April 2006Incorporated 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 reclassifiFollowing a review in October 2010, this was reclassified to Central Government alongside other Passenger Transport Executives from 1 April 1998. Sold to Stagecoach Group 19/12/1997 and re-classified to Private NFCFormer Remploy subsidiary, dissolved in November 2002.In 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 In 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

Incorporated 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 2011Former Remploy subsidiary, dissolved in November 2002.Incorporated 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.In 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 This 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.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.In 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

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.

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Reclassified to central government following the abolition of road tolls by the Scottish Government in February 2008Wound upA former subsidiary of S4C (Sianel Pedwar Cymru - the Welsh Fourth Channel Authority). The company was dissolved on 18 March 2008.Former Remploy subsidiary, dissolved in November 2002.

Wound upEstablished 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 fromTSB 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.Wound upFollowing a review in October 2010, this was reclassified to Central Government alongside other Passenger Transport Executives from 1 April 1998. UIC Transport (JNP) Ltd has been defunct since 2012.BNFL sold its shareholding on 20/11/2000 to Robotic Technology Systems Plc. The company has since been re-named RTS Flexible Systems Limited.In 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 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.

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 NIn 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 Renames as Ascham Homes Ltd from February 2004Weatherxchange 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.Reclassified to central government, April 2001Wound up on 6 October 1999.Replaced with Scottish Water 1st April 2002. Group sold to Toshiba Corporation on 16/10/2006. Following a review in October 2010, this was reclassified to Central Government alongside other Passenger Transport Executives from 1 April 1998. In 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 In 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 Former Remploy subsidiary, dissolved in November 2002.One 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 2013One 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 2013

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.

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Additional Notes

Incorporated 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.In 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

In 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

In 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 The 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 OfficeIn 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

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 classified half to Public Non Financial Corporations and half to Private Non FinanciaBank 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.

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.

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 La

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

Established 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.Bolt

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 Resour

Nationalised in September 2008, Bradford and Bingley plc was classified as a Public Financial Corporation, but 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.

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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 thi

In 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 In 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

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.

Channel 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.

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 2012

In 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 In 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 In 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

In 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 The LCR group was reclassified from the private to the public sector with effect from 18 February 1999.

Direct 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 Sep

This 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-FinancialIn 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

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From 13th November 2009, East Coast Mainline Company Ltd trading as East Coast began operating the London to

In 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

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 ther

In 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

In 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

Incorporated January 2004, Golden 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 theref

GNER 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.

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 2013Established April 2003

Incorporated 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 dateIncorporated 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 de

Reclassified 1995q2 from CGHS1 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.

In 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

Company 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.

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The LCR group was reclassified from the private to the public sector with effect from 18 February 1999.The LCR group was reclassified from the private to the public sector with effect from 18 February 1999.

In 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

Lloyds 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.Lloyds 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.

The LCR group was reclassified from the private to the public sector with effect from 18 February 1999.

LOCOG 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.

In 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

In 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

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In 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

In 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 In 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

Established 1 April 2002In 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

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 trading

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 t

Scottish 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.

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 2013In 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

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 reclassifi

In 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 In 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

Incorporated 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

Incorporated 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.In 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

In 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

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.

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Established 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 fromTSB 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.

In 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 The LCR group was reclassified from the private to the public sector with effect from 18 February 1999.From October 2002

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 NIn 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

Set up in 2001

In 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 In 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