The following are the full range of NACs and their official description. Further below we have also listed the Economic Category that they belong to.
| A1501 | Pay costs under this code other than to locally engaged staff overseas |
| A1502 | Wages & salaries and Employers’ social contributions for locally engaged staff overseas |
| A1503 | Payments of accruing superannuation liability charges, UK staff |
| B3501 | All expenditure and receipts from another part of central of government where the corresponding payment is classified as National Accounts Code B3501 |
| B3502 | Receipts other than those exclusively from another part of general government |
| B3801 | Notional audit fees |
| B4501 | Licences/levies |
| B4502 | Fine/penalties |
| B4503 | Current compensation |
| B6001 | Payments and receipts of rent of land (not buildings) |
| B7001 | Expenditure on tangible single use military equipment |
| B7101 | Receipts and depreciation costs relating to disposals of tangible single use military equipment |
| B7201 | Expenditure on intangible single use military equipment |
| B7301 | Receipts and depreciation costs relating to disposals of intangible single use military equipment |
| B8001 | Receipts of donations intended to finance resource expenditure |
| B8501 | Bad debts in connection with pay, procurement and capital |
| B8601 | Bad debts in connection with loans, grants and transfers |
| B9001 | Depreciation (departments, NDPBs, agencies) |
| B9201 | Release from the donated assets reserve |
| B9301 | Release from the government grant reserve |
| B9501 | Impairment of tangible/intangible fixed assets |
| B9502 | Impairment of tangible/intangible fixed assets catastrophic loss |
| B9503 | Impairment of tangible/intangible fixed assets abandonment of assets in course of construction |
| B9504 | Impairment of tangible/intangible fixed assets unforeseen obsolescence |
| B9505 | Impairment of tangible/intangible fixed assets over specification of assets |
| B9506 | Impairment of tangible/intangible fixed assets other impairments |
| B9507 | Revaluations of fixed/current tangible/intangible assets |
| B9801 | Cost of capital charge relating to loans and public dividend capital |
| B9901 | Cost of capital charges other than B98 |
| C1001 | Subsidies to market producers (profit making firms) |
| C1002 | Subsidies to non-for-profit institutions serving households |
| C2001 | Subsidies to central government and local authorities market kind of activity units, and quasi corporations |
| C3001 | Subsidised loans to profit making bodies |
| C3501 | Subsidies to public corporations |
| C5001 | Subsidies generally available to the private sector |
| D1001 | Current grants to persons |
| D1002 | Current grants to non-profit making bodies serving person |
| D2001 | Current transfers abroad |
| D3001 | Subsidised loans to persons |
| D4001 | PS pension schemes: in payment/receipt of pension contributions |
| D9001 | Departmental unallocated provision including current expenditure which cannot be assigned to an economic category |
| E0501 | Purchase of land |
| E0601 | Sale of land (book value) |
| E1001 | Purchase of existing buildings |
| E1101 | Sale of existing buildings (book value) |
| E1501 | Expenditure on new dwellings and improvements to existing dwellings |
| E1502 | Expenditure on other new construction and improvements to existing other constructions and improvements to land |
| E1503 | Purchases and sales of vehicles |
| E1504 | Purchases and sales of plant, machinery and equipment (includes works of art) |
| E1505 | Cost of ownership transfer of land |
| E1601 | Sales of tangible capital (book value) |
| E2001 | Other tangible capital expenditure |
| E5001 | Bought in intangible assets |
| E5002 | In-house creation of intangible assets |
| E5101 | Sales of intangible fixed assets (book value) |
| E8001 | Receipts of donations to finance capital expenditure |
| E9001 | Non-residential construction |
| E9002 | Vehicles |
| E9003 | Plant, machinery and equipment |
| F1001 | Receipts and expenditure on current assets including raw materials, work-in-progress and finished goods |
| F1101 | Changes in stocks and work-in-progress (net) voted accruals/cash adjustments |
| F2001 | Write-off of stock |
| F2501 | Other changes in stock which impact on the capital budget |
| F3501 | Other non-cash resource items voted accruals/cash adjustments |
| F3601 | Other non-cash capital items voted accruals/cash adjustments |
| F4001 | Changes in level of debtors |
| F4101 | Changes in the level of debtors: capital expenditure voted accruals/cash adjustments |
| F4501 | Changes in creditors: resource expenditure voted accruals/cash adjustments |
| F4601 | Changes in the level of creditors: capital expenditure voted accruals/cash adjustments |
| F4701 | Total accruals to cash adjustments for non-voted resource expenditure scoring in OCS |
| F4801 | Total accruals to cash adjustments for non-voted capital expenditure scoring in OCS |
| F5001 | Excess cash to be surrendered as a CFER accrual/cash adjustment |
| F5501 | Cash Consolidated Fund Extra Receipts |
| F5601 | Cash Consolidated Fund Extra Receipts relating to capital |
| F5701 | Other (current) cash Consolidated Fund Extra receipts |
| G1001 | Capital grants to companies |
| G2001 | Capital grants to persons |
| G2002 | Capital grants to non-profit making bodies serving persons |
| G4501 | Capital grants to public corporations (including nationalised industries) |
| G5001 | Capital grants to or from abroad |
| H1001 | Net lending to private sector – companies |
| H2001 | Net lending to private sector persons and non-profit making bodies |
| H3501 | Net lending to public corporations and trading funds and the issue of Public Dividend Capital (excluding temporary lending to nationalised industries covered by J30) |
| H3502 | Equity withdrawals |
| H5001 | Net lending and investment abroad |
| J3001 | Net temporary borrowing national loans fund and market overseas borrowing |
| K1001 | Purchase of company securities |
| K1201 | Sale of company securities (book value) |
| K2501 | Public corporations and TFs payments/receipts of dividends to/from another public corporation |
| K3001 | Dividends paid to/received from the private sector and the Bank of England |
| K4001 | Central governments receipt of dividends from joint ventures and associates, public corporations and other bodies |
| K5001 | Payment/receipts of dividends to/from abroad |
| K9001 | Departmental unallocated provision/capital expenditure to which an economic category cannot be assigned |
| L1001 | Provisions in line with pay and procurement take up and revaluation |
| L1101 | Provisions in line with pay and procurement release of provision only |
| L1501 | Provisions for pensions unfunded pension scheme: take-up and revaluations |
| L1601 | Provisions for pensions unfunded pension scheme: release |
| L2001 | Provisions in connection with grants and associated receipts take-up and revaluations |
| L2101 | Provisions in connection with grants and associated receipts release |
| L3001 | Provisions relating to bad debts on loans take-up and revaluations |
| L3101 | Provisions relating to bad debts on loans release |
| L4001 | Provisions for pension costs excluding interest on liabilities |
| L4501 | Provisions for pension costs – interest on scheme liabilities only |
| L4601 | Provisions for pensions costs release only |
| M1001 | Current grants to local authorities within AEF/AEG |
| M1501 | Current grants to local authorities outside AEF/AEG |
| M2001 | Uncapitalised grants to local authorities covering loan charges |
| M3001 | Current grants made by the European Union to local authorities |
| M4001 | Non-domestic rates |
| N1001 | Capital grants to local authorities: other |
| N2001 | Capitalised grants to local authorities replacing loan charge grants/financing grants |
| N3001 | Capital grants made by the European Union to local authorities |
| N4001 | Supported capital expenditure |
| P1001 | Net lending to local authorities |
| Q1001 | Capital grants to central government market kind of activity units |
| Q2001 | Net lending to central government market kind of activity units |
| R1001 | Transactions in student loans principal not affecting GGE |
| R3001 | Capitalised finance leases: capital part of annual lease payments |
| S1001 | Interest received from persons |
| S1002 | Interest received from not for profit bodies |
| S1003 | Interest received from profit-distributing companies |
| S1501 | Payments/receipts of interest to/from local authorities |
| S2001 | Central governments payments/receipts of interest to/from public corporations and TFs |
| S2501 | Payments/receipts of interest to/from abroad |
| S3001 | Capitalised finance leases |
| S4001 | Taxes on income (including other licences) |
| S4501 | National Health contributions |
| S5001 | Taxes on products and production |
| S5501 | Pay/pension costs of staff employed by central government market units |
| S6001 | Rent income from sub-soil assets |
| S6501 | Miscellaneous financial transactions |
| S7001 | Miscellaneous current transfers |
| T1001 | Gross trading surplus of central government market kind of activity units |
| T3001 | Public corporations profit and losses |
| W1001 | Grants to the National Insurance Fund |
| W1501 | Grant in aid to a NDPB in the central government sector |
| W1601 | Payments to by one central government body to another and corresponding receipts |
| W1701 | Financing of NDPB expenditure budgeted on a non-RAB basis |
| W2001 | Broadcast licence revenue |
| W3001 | Transfers to the NI Exchequer/Scottish Consolidated Fund/Wales |
| W4001 | Interest payments and receipts within central government |
| W5001 | Loans with central government (non-trading) (net) |
| W6001 | Financing payments by the Intervention Board to other departments |
| W8001 | Grants to the Social Fund |
| W9001 | Notional transfers from AME to DEL |
| X0601 | Profit and loss on disposal of land |
| X1101 | Profit and loss on disposal of existing buildings |
| X1201 | Profit and loss on disposal of company securities |
| X1601 | Profit and loss on disposal of other tangible capital |
| X5101 | Profit and loss on disposal of intangible assets |
| X7101 | Profit and loss on disposal of tangible single use military equipment |
| X7301 | Profit and loss on disposal of intangible single use military equipment |
| Z1001 | Other payments within central government |
| Z3001 | Prior period adjustments Administration costs |
| Z3101 | Prior period adjustments other current expenditure |
| Z3201 | Prior period adjustments – Grants |
| Z3301 | Prior period adjustments Operating appropriations-in-aid |
| Z3401 | Prior period adjustments Capital expenditure |
| Z3501 | Prior period adjustments Non-operating appropriations-in-aid |
NAC Economic Category
| A15 | All public service pay and pension costs other than the staffing costs of central government market kind of activity units and Trading Funds |
| B35 | Current expenditure and receipts on goods and services |
| B38 | Notional audit fees |
| B45 | Receipts of fines/penalties treated at revenue in national accounts and as negative DEL in budgets |
| B60 | Payments and receipts of rent of land (not buildings) |
| B70 | Ministry of Defence use only Expenditure on tangible single use military assets |
| B71 | Ministry of Defence use only Sales of tangible single use military assets (book value) |
| B72 | Ministry of Defence use only Expenditure on intangible single use military assets |
| B73 | Ministry of Defence use only Sales of intangible single use military assets |
| B80 | Receipts of donations intended to finance resource expenditure |
| B85 | Bad debts in connection with pay, procurement and capital |
| B86 | Bad debts in connection with loans, grants and transfers |
| B90 | Depreciation |
| B92 | Release from the donated assets reserve |
| B93 | Release from the government grant reserve |
| B95 | Impairments of fixed assets |
| B98 | Cost of capital charge relating to loans and public dividend capital in respect of public sector bodies |
| B99 | Cost of capital charges other than B98 |
| C10 | Subsidies to the private sector |
| C20 | Subsidies to central government and local authorities market kind of activity units, and quasi corporations |
| C30 | Subsidised loans to profit making bodies |
| C35 | Subsidies to public corporations |
| C50 | Subsidies generally available to the private sector |
| D10 | Current grants to the private sector |
| D20 | Current transfers abroad |
| D30 | Subsidised loans to persons (Use with HMT approval only) |
| D40 | Pensions in payment/pension contributions . main pension schemes |
| D90 | Departmental unallocated provision relating to current expenditure |
| E05 | Purchase of land |
| E06 | Book value of sale of land |
| E10 | Purchase of existing buildings |
| E11 | Book value on sale of existing buildings |
| E15 | Formation of tangible capital |
| E16 | Book value of sale of other tangible capital |
| E20 | Renewals maintenance expenditure (use with HMT approval only) |
| E50 | Intangible assets |
| E51 | Book value on sale of intangible assets |
| E80 | Capital donations from the private sector |
| E90 | Ministry of Defence use only: Dual-use military assets |
| F10 | Changes in the level of current assets |
| F11 | Stockbuilding: capital |
| F20 | Write-off of stock |
| F25 | Other changes in stocks |
| F35 | Accruals-to-cash adjustment: other non-cash items |
| F36 | Accruals-to-cash adjustment: non cash items (capital expenditure) |
| F40 | Changes in the level of debtors |
| F41 | Changes in the level of debtors: capital expenditure |
| F45 | Changes in the level of creditors |
| F46 | Changes in the level of creditors: capital expenditure |
| F47 | Total accruals to cash adjustments for non-voted resource expenditure |
| F48 | Total accruals to cash adjustments for non-voted capital expenditure |
| F50 | Accruals to cash adjustments: excess cash to be transferred to the Consolidated Fund |
| F55 | Cash receipts in respect of current CFERs |
| F56 | Cash receipts in respect of capital CFERs |
| F57 | Cash receipts in respect of current CFERs (non OCS) |
| G10 | Capital grants to the private sector – companies |
| G20 | Capital grants to the private sector |
| G45 | Capital grants to public corporations |
| G50 | Capital grants to or from abroad |
| H10 | Net lending to private sector – companies |
| H20 | Net lending to private sector . persons and non-profit making bodies |
| H35 | Net lending to public corporations |
| H50 | Net lending and investment abroad |
| J30 | Net temporary borrowing |
| K10 | Cash expenditure on company securities (net) |
| K12 | Book value on sale of company securities |
| K25 | Public corporations and TF payments/receipts of dividends to/from another public corporation |
| K30 | Dividends paid to or received from the private sector |
| K40 | Dividends paid by public corporations to central government |
| K50 | Payment/receipts of dividends to/from abroad |
| K90 | Departmental unallocated provision/unassigned capital expenditure |
| L10 | Provisions in line with pay and procurement |
| L11 | Provisions in line with pay and procurement . release |
| L15 | Provisions for pensions where body has theme: take up and revaluations |
| L16 | Provisions for pensions where body has theme: release |
| L20 | Provisions in connection with grants |
| L21 | Grant provisions: release of provision only |
| L30 | Provisions relating to bad debts on loans |
| L31 | Provisions relating to bad debts on loans – release |
| L40 | Provisions for pension costs (excluding interest on liabilities) |
| L45 | Provisions for pension costs (interest on scheme liabilities) |
| L46 | Provisions for pension costs (release only) |
| M10 | Current AEF grants to local authorities |
| M15 | Current (non-AEF) grants to local authorities |
| M20 | Uncapitalised grants to local authorities covering loan charges |
| M30 | Current grants made by the European Union to local authorities |
| M40 | Non-domestic rates |
| N10 | Capital grants to local authorities |
| N20 | Capitalised grants to local authorities replacing loan charge grants and other financing grants |
| N30 | Capital grants made by the European Union to local authorities |
| N40 | Credit Approvals |
| P10 | Net lending to local authorities |
| Q10 | Capital grants to central government market kind of activity units |
| Q20 | Net lending to central government market kind of activity units |
| R10 | Transactions in student loans principal not affecting GGE |
| R30 | Capitalised finance leases undertaken by public corporations |
| S10 | Receipts of interest from the private sector |
| S15 | Interest received from or paid to local authorities |
| S20 | Interest received from or paid to central government |
| S25 | Interest received from or paid to abroad |
| S30 | Capitalised finance leases |
| S40 | Taxes on Income |
| S45 | National Health contributions |
| S50 | Taxes on expenditure |
| S55 | Gross trade surplus-pay/pension costs staff direct employment . central government bodies |
| S60 | Rent income from sub-soil assets |
| S65 | Miscellaneous financial transactions |
| S70 | Miscellaneous current transfers |
| T10 | Gross trading surplus, before meeting pay/pension costs of direct employed staff |
| T30 | Public corporations. profit and losses |
| W10 | Grants to the National Insurance Fund |
| W15 | Grant in aid to a NDPBs |
| W16 | Grant-in-aid to other bodies in the central government sector |
| W17 | Financing of an NDPB in the central government sector budgeted on a non-RAB basis, other than grant-in-aid |
| W20 | Broadcast licence revenue |
| W30 | Transfers to the devolved countries |
| W40 | Interest payments and receipts within central government |
| W50 | Loans with central government (non-trading) (net) |
| W60 | Financing payments by the Intervention Board for Agri Prod to other departments |
| W80 | Grants to the Social Fund |
| W90 | Notional transfers from AME to DEL |
| X06 | Profit and loss on disposal of land |
| X11 | Profit and loss on disposal of existing buildings |
| X12 | Profit and loss on disposal of company securities |
| X16 | Profit and loss on disposal of other tangible capital |
| X51 | Profit and loss on disposal of intangible assets |
| X71 | Profit and loss on disposal of tangible single use military equipment |
| X73 | Profit and loss on disposal of intangible single use military equipment |
| Z10 | Other payments within central government |
| Z30 | Prior period adjustments . Administration costs |
| Z31 | Prior period adjustments . other current expenditure |
| Z32 | Prior period adjustments – Grants |
| Z33 | Prior period adjustments . Operating appropriations-in-aid |
| Z34 | Prior period adjustments . Capital expenditure |
| Z35 | Prior period adjustments . Non-operating appropriations-in-aid |