From aef72bc0aa0900661e962ddcf150a0f77d88da40 Mon Sep 17 00:00:00 2001 From: =?UTF-8?q?Mar=C3=ADa=20Juaristi?= <127882282+juaristi22@users.noreply.github.com> Date: Wed, 28 Oct 2026 21:23:43 +0000 Subject: [PATCH 01/11] Add SPI 2023-24 Table 3.10 self-employment income bands for PolicyEngine/microcosm#1418 HMRC's Survey of Personal Incomes 2023-24 Table 3.10 bands individuals with a self-employment source by their self-employment income, from the GBP 0 to GBP 1 range (a loss or profits wholly offset, counted at nil, and unknown profits) to GBP 100 000 and over, with the counts and amounts of their self-employment, employment, pension, and property, interest, dividend and other income and total income. It reads the workbook the SPI bands package already reads. Microcosm needs its GBP 1 to GBP 500 and GBP 500 to GBP 1 000 bands for the trading allowance. Unlike the other sheets, Table 3.10 is not taxpayers only, so its facts carry entity_role individual_with_self_employment_source and their own axis, hmrc.self_employment_income_band, with self_employment_income_lower_bound and self_employment_income_upper_bound. With the taxpayer role, its all-ranges row would have shared 10 semantic keys, all with different values, with Table 3.11's UK row and Tables 3.5 and 3.3. The concepts are the ones Tables 3.6, 3.7 and 3.11 already name; 'Total income' maps to total income before tax with an exact relation, as on Table 3.11. The mean and percentage columns are derived and not ported. HMRC suppresses the GBP 0 to GBP 1 band's self-employment amount, so that band is its own subset record set carrying the other nine measures. 159 facts: 15 rows of 10 measures and the subset row's 9. A single-source build of the package goes from 1,078 to 1,237 facts, and a build with the region, area and Income Tax liabilities packages adds no semantic duplicate or warning, so the bundle pins move by 159 in fact_count, hmrc, tax_year:2023, country:K02000001 and person. The region package's note that Table 3.10 is not ported is brought up to date. Co-Authored-By: Claude Opus 5.5 --- ...spi-self-employment-bands-2023-24.added.md | 1 + .../source_package.yaml | 752 +++++++++++++++++- .../source_package.yaml | 9 +- tests/test_chronicle_bundle.py | 26 +- 4 files changed, 766 insertions(+), 22 deletions(-) create mode 100644 changelog.d/spi-self-employment-bands-2023-24.added.md diff --git a/changelog.d/spi-self-employment-bands-2023-24.added.md b/changelog.d/spi-self-employment-bands-2023-24.added.md new file mode 100644 index 00000000..249ff148 --- /dev/null +++ b/changelog.d/spi-self-employment-bands-2023-24.added.md @@ -0,0 +1 @@ +Add HMRC Survey of Personal Incomes 2023-24 Table 3.10 to the SPI income-bands package for PolicyEngine/microcosm#1418: individuals with a self-employment source, taxpayers or not, by range of self-employment income from HMRC's GBP 0 to GBP 1 range (losses, nil and unknown profits) to GBP 100 000 and over, with the counts and amounts of their self-employment, employment, pension, property, interest, dividend and other income and total income. The facts carry a new `hmrc.self_employment_income_band` axis with `self_employment_income_lower_bound` and `self_employment_income_upper_bound`, and the entity role `individual_with_self_employment_source`, so none shares a key with a taxpayer fact. HMRC's suppressed self-employment amount in the GBP 0 to GBP 1 band emits no fact. diff --git a/packages/hmrc/spi_income_bands_2023_24/source_package.yaml b/packages/hmrc/spi_income_bands_2023_24/source_package.yaml index cf09989d..af640a76 100644 --- a/packages/hmrc/spi_income_bands_2023_24/source_package.yaml +++ b/packages/hmrc/spi_income_bands_2023_24/source_package.yaml @@ -1,7 +1,8 @@ -# SPI 2023-24 Tables 3.3 to 3.8, the band-grain sheets of the collated -# workbook: 13 total-income bands carrying income types, total income, tax, -# deductions and reliefs, in counts (thousands, 1e3) and amounts (GBP million, -# 1e6). Means, average rates and percentage-distribution columns are derived +# SPI 2023-24 Tables 3.3 to 3.8 and 3.10, the band-grain sheets of the +# collated workbook: 13 total-income bands carrying income types, total income, +# tax, deductions and reliefs, in counts (thousands, 1e3) and amounts (GBP +# million, 1e6), and Table 3.10's self-employment income bands (last paragraph +# below). Means, average rates and percentage-distribution columns are derived # from the ported pairs and are not facts here. tax_year period 2023 (opening # year; uk-data maps to 2024). Band lower bounds are numeric ODS cells, so # numeric row-header guards work here. uk-data's 1.9x property-income scale @@ -10,10 +11,10 @@ # (hmrc_income.py); Table 3.11's region cut of the same workbook is the # hmrc-spi-income-by-region-2023-24 package. # -# Every sheet covers UK taxpayers only - individuals with some liability to -# tax - so the counts are taxpayers, not adults, and the lowest band can hold -# taxpayers with no Personal Allowance entitlement (Table 3.3 note 2). The -# 'All ranges' rows are ported as table_record_kind: total. +# Every sheet but Table 3.10 covers UK taxpayers only - individuals with some +# liability to tax - so the counts are taxpayers, not adults, and the lowest +# band can hold taxpayers with no Personal Allowance entitlement (Table 3.3 +# note 2). The 'All ranges' rows are ported as table_record_kind: total. # # A band is both of its edges. Every banded row these record sets add carries # total_income_upper_bound beside total_income_lower_bound - the next band its @@ -52,10 +53,31 @@ # and the evidence on the measure, not a second concept. Table 3.7's 'Other # income' [Note 6] pair is a different thing: the trust, estate, foreign and # other taxable income residual, which keeps hmrc.spi_other_income_*. +# +# Table 3.10 bands by self-employment income instead, from HMRC's GBP 0 to +# GBP 1 range to GBP 100 000 and over, in counts (thousands) and amounts (GBP +# million), and it is not taxpayers only: it counts every individual with a +# self-employment source, taxpayer or not (its scope line; Table 3.6 note 6). +# Its facts carry entity_role individual_with_self_employment_source and their +# own axis, hmrc.self_employment_income_band, with +# self_employment_income_lower_bound and self_employment_income_upper_bound, +# so none shares a key with a taxpayer fact: its 5 340 thousand individuals +# over all ranges are not Table 3.6's 3 670 thousand self-employed taxpayers. +# The GBP 0 to GBP 1 band holds individuals with a loss, or with profits +# wholly offset by capital allowances or losses brought forward, whose +# self-employment income is counted at nil, and those whose profits are not +# known (note 2). HMRC suppresses that band's self-employment amount, so the +# band is its own subset record set carrying every other measure. 'Total +# income' is the SPI's income before tax, carried with an exact relation as on +# Table 3.11, and the single 'Pension income' column keeps Table 3.11's +# concept. The table is ported for the counts and amounts of small trading +# incomes - the GBP 1 to GBP 500 and GBP 500 to GBP 1 000 bands - that +# PolicyEngine/microcosm#1418 needs. schema_version: ledger.source_package.v1 package_id: hmrc-spi-income-bands-2023-24 label: 'HMRC Survey of Personal Incomes 2023-24: income, tax, deductions and reliefs by - range of total income (Tables 3.3 to 3.8)' + range of total income (Tables 3.3 to 3.8), and income of individuals with self-employment + sources by range of self-employment income (Table 3.10)' dimension_labels: 'hmrc.total_income_band': 'Total income band' 'hmrc.total_income_band_by_sex': 'Total income band by sex' @@ -68,6 +90,9 @@ dimension_labels: 'sex': 'Sex' 'marginal_rate': 'Marginal rate payable' 'largest_income_source': 'Largest source of income' + 'hmrc.self_employment_income_band': 'Self-employment income band' + 'self_employment_income_lower_bound': 'Self-employment income lower bound (GBP)' + 'self_employment_income_upper_bound': 'Self-employment income upper bound (GBP)' dimension_value_labels: 'sex': 'all': 'All' @@ -5866,3 +5891,712 @@ record_sets: aggregation: sum value_scale: 1000000 expected_cell_type: number +- record_set_id: hmrc.spi_2324.table_3_10 + provenance_class: survey_aggregate + survey_instrument: Survey of Personal Incomes + record_set_spec_id: hmrc.spi_2324.table_3_10.v1 + source_record_id_prefix: hmrc.spi_2324.table_3_10 + sheet_name: Table_3_10 + period_type: tax_year + period: 2023 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: individual_with_self_employment_source + domain: personal_incomes + groupby_dimension: hmrc.self_employment_income_band + rows: + - value_id: band_1_500 + label: Self-employment income from GBP 1 to GBP 500 + ordinal: 0 + row_number: 7 + expected_row_header_column: A + expected_row_header: 1 + table_record_kind: detail + filters: + self_employment_income_lower_bound: 1 + self_employment_income_upper_bound: 500 + constraints: + - variable: self_employment_income_lower_bound + operator: == + value: 1 + label: self_employment_income_lower_bound + - variable: self_employment_income_upper_bound + operator: == + value: 500 + label: self_employment_income_upper_bound + - value_id: band_500_1000 + label: Self-employment income from GBP 500 to GBP 1 000 + ordinal: 1 + row_number: 8 + expected_row_header_column: A + expected_row_header: 500 + table_record_kind: detail + filters: + self_employment_income_lower_bound: 500 + self_employment_income_upper_bound: 1000 + constraints: + - variable: self_employment_income_lower_bound + operator: == + value: 500 + label: self_employment_income_lower_bound + - variable: self_employment_income_upper_bound + operator: == + value: 1000 + label: self_employment_income_upper_bound + - value_id: band_1000_2000 + label: Self-employment income from GBP 1 000 to GBP 2 000 + ordinal: 2 + row_number: 9 + expected_row_header_column: A + expected_row_header: 1000 + table_record_kind: detail + filters: + self_employment_income_lower_bound: 1000 + self_employment_income_upper_bound: 2000 + constraints: + - variable: self_employment_income_lower_bound + operator: == + value: 1000 + label: self_employment_income_lower_bound + - variable: self_employment_income_upper_bound + operator: == + value: 2000 + label: self_employment_income_upper_bound + - value_id: band_2000_3000 + label: Self-employment income from GBP 2 000 to GBP 3 000 + ordinal: 3 + row_number: 10 + expected_row_header_column: A + expected_row_header: 2000 + table_record_kind: detail + filters: + self_employment_income_lower_bound: 2000 + self_employment_income_upper_bound: 3000 + constraints: + - variable: self_employment_income_lower_bound + operator: == + value: 2000 + label: self_employment_income_lower_bound + - variable: self_employment_income_upper_bound + operator: == + value: 3000 + label: self_employment_income_upper_bound + - value_id: band_3000_4000 + label: Self-employment income from GBP 3 000 to GBP 4 000 + ordinal: 4 + row_number: 11 + expected_row_header_column: A + expected_row_header: 3000 + table_record_kind: detail + filters: + self_employment_income_lower_bound: 3000 + self_employment_income_upper_bound: 4000 + constraints: + - variable: self_employment_income_lower_bound + operator: == + value: 3000 + label: self_employment_income_lower_bound + - variable: self_employment_income_upper_bound + operator: == + value: 4000 + label: self_employment_income_upper_bound + - value_id: band_4000_5000 + label: Self-employment income from GBP 4 000 to GBP 5 000 + ordinal: 5 + row_number: 12 + expected_row_header_column: A + expected_row_header: 4000 + table_record_kind: detail + filters: + self_employment_income_lower_bound: 4000 + self_employment_income_upper_bound: 5000 + constraints: + - variable: self_employment_income_lower_bound + operator: == + value: 4000 + label: self_employment_income_lower_bound + - variable: self_employment_income_upper_bound + operator: == + value: 5000 + label: self_employment_income_upper_bound + - value_id: band_5000_7500 + label: Self-employment income from GBP 5 000 to GBP 7 500 + ordinal: 6 + row_number: 13 + expected_row_header_column: A + expected_row_header: 5000 + table_record_kind: detail + filters: + self_employment_income_lower_bound: 5000 + self_employment_income_upper_bound: 7500 + constraints: + - variable: self_employment_income_lower_bound + operator: == + value: 5000 + label: self_employment_income_lower_bound + - variable: self_employment_income_upper_bound + operator: == + value: 7500 + label: self_employment_income_upper_bound + - value_id: band_7500_10000 + label: Self-employment income from GBP 7 500 to GBP 10 000 + ordinal: 7 + row_number: 14 + expected_row_header_column: A + expected_row_header: 7500 + table_record_kind: detail + filters: + self_employment_income_lower_bound: 7500 + self_employment_income_upper_bound: 10000 + constraints: + - variable: self_employment_income_lower_bound + operator: == + value: 7500 + label: self_employment_income_lower_bound + - variable: self_employment_income_upper_bound + operator: == + value: 10000 + label: self_employment_income_upper_bound + - value_id: band_10000_15000 + label: Self-employment income from GBP 10 000 to GBP 15 000 + ordinal: 8 + row_number: 15 + expected_row_header_column: A + expected_row_header: 10000 + table_record_kind: detail + filters: + self_employment_income_lower_bound: 10000 + self_employment_income_upper_bound: 15000 + constraints: + - variable: self_employment_income_lower_bound + operator: == + value: 10000 + label: self_employment_income_lower_bound + - variable: self_employment_income_upper_bound + operator: == + value: 15000 + label: self_employment_income_upper_bound + - value_id: band_15000_20000 + label: Self-employment income from GBP 15 000 to GBP 20 000 + ordinal: 9 + row_number: 16 + expected_row_header_column: A + expected_row_header: 15000 + table_record_kind: detail + filters: + self_employment_income_lower_bound: 15000 + self_employment_income_upper_bound: 20000 + constraints: + - variable: self_employment_income_lower_bound + operator: == + value: 15000 + label: self_employment_income_lower_bound + - variable: self_employment_income_upper_bound + operator: == + value: 20000 + label: self_employment_income_upper_bound + - value_id: band_20000_30000 + label: Self-employment income from GBP 20 000 to GBP 30 000 + ordinal: 10 + row_number: 17 + expected_row_header_column: A + expected_row_header: 20000 + table_record_kind: detail + filters: + self_employment_income_lower_bound: 20000 + self_employment_income_upper_bound: 30000 + constraints: + - variable: self_employment_income_lower_bound + operator: == + value: 20000 + label: self_employment_income_lower_bound + - variable: self_employment_income_upper_bound + operator: == + value: 30000 + label: self_employment_income_upper_bound + - value_id: band_30000_50000 + label: Self-employment income from GBP 30 000 to GBP 50 000 + ordinal: 11 + row_number: 18 + expected_row_header_column: A + expected_row_header: 30000 + table_record_kind: detail + filters: + self_employment_income_lower_bound: 30000 + self_employment_income_upper_bound: 50000 + constraints: + - variable: self_employment_income_lower_bound + operator: == + value: 30000 + label: self_employment_income_lower_bound + - variable: self_employment_income_upper_bound + operator: == + value: 50000 + label: self_employment_income_upper_bound + - value_id: band_50000_100000 + label: Self-employment income from GBP 50 000 to GBP 100 000 + ordinal: 12 + row_number: 19 + expected_row_header_column: A + expected_row_header: 50000 + table_record_kind: detail + filters: + self_employment_income_lower_bound: 50000 + self_employment_income_upper_bound: 100000 + constraints: + - variable: self_employment_income_lower_bound + operator: == + value: 50000 + label: self_employment_income_lower_bound + - variable: self_employment_income_upper_bound + operator: == + value: 100000 + label: self_employment_income_upper_bound + - value_id: band_100000_plus + label: Self-employment income of GBP 100 000 and over + ordinal: 13 + row_number: 20 + expected_row_header_column: A + expected_row_header: 100000 + table_record_kind: detail + filters: + self_employment_income_lower_bound: 100000 + constraints: + - variable: self_employment_income_lower_bound + operator: == + value: 100000 + label: self_employment_income_lower_bound + - value_id: all_ranges + label: All ranges of self-employment income + ordinal: 14 + row_number: 21 + expected_row_header_column: A + expected_row_header: All ranges + table_record_kind: total + filters: {} + measures: + - measure_id: self_employment_count + label: Self-employment income (count) + ordinal: 0 + column: B + source_column_id: self_employment_count + expected_column_header_row: 5 + expected_column_header: Self-employment income (Number of individuals) + concept: hmrc.spi_self_employment_income_count + source_concept: hmrc.spi_self_employment_income_count + concept_relation: source_label + concept_authority: hmrc + concept_evidence_url: https://www.gov.uk/government/statistics/personal-incomes-statistics-for-the-tax-year-2023-to-2024 + concept_evidence_notes: 'SPI collated tables 2023-24, Table_3_10, column: Self-employment + income (Number of individuals); self-employment income as the notes to Table 3.6 define + it (note 1a); individuals with a self-employment source, taxpayers or not, in thousands; + amounts GBP million.' + unit: count + aggregation: sum + value_scale: 1000 + expected_cell_type: number + - measure_id: self_employment_amount + label: Self-employment income (amount) + ordinal: 1 + column: C + source_column_id: self_employment_amount + expected_column_header_row: 5 + expected_column_header: Self-employment income (Amount) + concept: hmrc.spi_self_employment_income_amount + source_concept: hmrc.spi_self_employment_income_amount + concept_relation: source_label + concept_authority: hmrc + concept_evidence_url: https://www.gov.uk/government/statistics/personal-incomes-statistics-for-the-tax-year-2023-to-2024 + concept_evidence_notes: 'SPI collated tables 2023-24, Table_3_10, column: Self-employment + income (Amount); self-employment income as the notes to Table 3.6 define it (note 1a); losses + and profits wholly offset are counted at nil (note 2); individuals with a self-employment + source, taxpayers or not, in thousands; amounts GBP million.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number + - measure_id: employment_count + label: Employment income (count) + ordinal: 2 + column: D + source_column_id: employment_count + expected_column_header_row: 5 + expected_column_header: Employment income (Number of individuals) + concept: hmrc.spi_employment_income_count + source_concept: hmrc.spi_employment_income_count + concept_relation: source_label + concept_authority: hmrc + concept_evidence_url: https://www.gov.uk/government/statistics/personal-incomes-statistics-for-the-tax-year-2023-to-2024 + concept_evidence_notes: 'SPI collated tables 2023-24, Table_3_10, column: Employment income + (Number of individuals); income assessed under the Income Tax (Earnings and Pensions) Act + 2003 and other miscellaneous income (note 4); individuals with a self-employment source, + taxpayers or not, in thousands; amounts GBP million.' + unit: count + aggregation: sum + value_scale: 1000 + expected_cell_type: number + - measure_id: employment_amount + label: Employment income (amount) + ordinal: 3 + column: E + source_column_id: employment_amount + expected_column_header_row: 5 + expected_column_header: Employment income (Amounts) + concept: hmrc.spi_employment_income_amount + source_concept: hmrc.spi_employment_income_amount + concept_relation: source_label + concept_authority: hmrc + concept_evidence_url: https://www.gov.uk/government/statistics/personal-incomes-statistics-for-the-tax-year-2023-to-2024 + concept_evidence_notes: 'SPI collated tables 2023-24, Table_3_10, column: Employment income + (Amounts); income assessed under the Income Tax (Earnings and Pensions) Act 2003 and other + miscellaneous income (note 4); individuals with a self-employment source, taxpayers or not, + in thousands; amounts GBP million.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number + - measure_id: pension_count + label: Pension income (count) + ordinal: 4 + column: F + source_column_id: pension_count + expected_column_header_row: 5 + expected_column_header: Pension income (Number of individuals) + concept: hmrc.spi_pension_income_count + source_concept: hmrc.spi_pension_income_count + concept_relation: source_label + concept_authority: hmrc + concept_evidence_url: https://www.gov.uk/government/statistics/personal-incomes-statistics-for-the-tax-year-2023-to-2024 + concept_evidence_notes: 'SPI collated tables 2023-24, Table_3_10, column: Pension income (Number + of individuals); state and other pensions in one column, as on Table 3.11; individuals with + a self-employment source, taxpayers or not, in thousands; amounts GBP million.' + unit: count + aggregation: sum + value_scale: 1000 + expected_cell_type: number + - measure_id: pension_amount + label: Pension income (amount) + ordinal: 5 + column: G + source_column_id: pension_amount + expected_column_header_row: 5 + expected_column_header: Pension income (Amounts) + concept: hmrc.spi_pension_income_amount + source_concept: hmrc.spi_pension_income_amount + concept_relation: source_label + concept_authority: hmrc + concept_evidence_url: https://www.gov.uk/government/statistics/personal-incomes-statistics-for-the-tax-year-2023-to-2024 + concept_evidence_notes: 'SPI collated tables 2023-24, Table_3_10, column: Pension income (Amounts); + state and other pensions in one column, as on Table 3.11; individuals with a self-employment + source, taxpayers or not, in thousands; amounts GBP million.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number + - measure_id: property_interest_dividend_other_income_count + label: Property, interest, dividend and other income (count) + ordinal: 6 + column: H + source_column_id: property_interest_dividend_other_income_count + expected_column_header_row: 5 + expected_column_header: Property, interest, dividend and other income (Number of individuals) + concept: hmrc.spi_property_interest_dividend_other_income_count + source_concept: hmrc.spi_property_interest_dividend_other_income_count + concept_relation: source_label + concept_authority: hmrc + concept_evidence_url: https://www.gov.uk/government/statistics/personal-incomes-statistics-for-the-tax-year-2023-to-2024 + concept_evidence_notes: 'SPI collated tables 2023-24, Table_3_10, column: Property, interest, + dividend and other income (Number of individuals); the notes to Table 3.7 apply (note 5); + individuals with a self-employment source, taxpayers or not, in thousands; amounts GBP million.' + unit: count + aggregation: sum + value_scale: 1000 + expected_cell_type: number + - measure_id: property_interest_dividend_other_income_amount + label: Property, interest, dividend and other income (amount) + ordinal: 7 + column: I + source_column_id: property_interest_dividend_other_income_amount + expected_column_header_row: 5 + expected_column_header: Property, interest, dividend and other income (Amounts) + concept: hmrc.spi_property_interest_dividend_other_income_amount + source_concept: hmrc.spi_property_interest_dividend_other_income_amount + concept_relation: source_label + concept_authority: hmrc + concept_evidence_url: https://www.gov.uk/government/statistics/personal-incomes-statistics-for-the-tax-year-2023-to-2024 + concept_evidence_notes: 'SPI collated tables 2023-24, Table_3_10, column: Property, interest, + dividend and other income (Amounts); the notes to Table 3.7 apply (note 5); individuals + with a self-employment source, taxpayers or not, in thousands; amounts GBP million.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number + - measure_id: total_income_count + label: Total income before tax (count) + ordinal: 8 + column: J + source_column_id: total_income_count + expected_column_header_row: 5 + expected_column_header: Total income (Number of individuals) + concept: hmrc.spi_total_income_before_tax_count + source_concept: hmrc.spi_table_3_10_total_income_count + concept_relation: exact + concept_authority: hmrc + concept_evidence_url: https://www.gov.uk/government/statistics/personal-incomes-statistics-for-the-tax-year-2023-to-2024 + concept_evidence_notes: 'SPI collated tables 2023-24, Table_3_10, column: Total income (Number + of individuals). The SPI''s ''total income'' is income before tax: Table 3.10''s four income + columns are the parts Table 3.5 sums to ''Total income before tax'' (profit, employment + and pension income, and property, interest, dividend and other income), and they add to + its ''Total income'' to rounding (118 000 + 42 500 + 11 800 + 24 500 against GBP 197 000 + million over all ranges). Individuals with a self-employment source, taxpayers or not, in + thousands; amounts GBP million.' + unit: count + aggregation: sum + value_scale: 1000 + expected_cell_type: number + - measure_id: total_income_amount + label: Total income before tax (amount) + ordinal: 9 + column: K + source_column_id: total_income_amount + expected_column_header_row: 5 + expected_column_header: Total income (Amounts) + concept: hmrc.spi_total_income_before_tax_amount + source_concept: hmrc.spi_table_3_10_total_income_amount + concept_relation: exact + concept_authority: hmrc + concept_evidence_url: https://www.gov.uk/government/statistics/personal-incomes-statistics-for-the-tax-year-2023-to-2024 + concept_evidence_notes: 'SPI collated tables 2023-24, Table_3_10, column: Total income (Amounts). + The SPI''s ''total income'' is income before tax: Table 3.10''s four income columns are + the parts Table 3.5 sums to ''Total income before tax'' (profit, employment and pension + income, and property, interest, dividend and other income), and they add to its ''Total + income'' to rounding (118 000 + 42 500 + 11 800 + 24 500 against GBP 197 000 million over + all ranges). Individuals with a self-employment source, taxpayers or not, in thousands; + amounts GBP million.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: hmrc.spi_2324.table_3_10.subset_1 + provenance_class: survey_aggregate + survey_instrument: Survey of Personal Incomes + record_set_spec_id: hmrc.spi_2324.table_3_10.subset_1.v1 + source_record_id_prefix: hmrc.spi_2324.table_3_10.subset_1 + sheet_name: Table_3_10 + period_type: tax_year + period: 2023 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: individual_with_self_employment_source + domain: personal_incomes + groupby_dimension: hmrc.self_employment_income_band + rows: + - value_id: band_0_1 + label: 'Self-employment income of GBP 0 to GBP 1: nil (a loss, or profits wholly offset by + capital allowances or losses brought forward) or not known' + ordinal: 0 + row_number: 6 + expected_row_header_column: A + expected_row_header: 0 + table_record_kind: detail + filters: + self_employment_income_lower_bound: 0 + self_employment_income_upper_bound: 1 + constraints: + - variable: self_employment_income_lower_bound + operator: == + value: 0 + label: self_employment_income_lower_bound + - variable: self_employment_income_upper_bound + operator: == + value: 1 + label: self_employment_income_upper_bound + measures: + - measure_id: self_employment_count + label: Self-employment income (count) + ordinal: 0 + column: B + source_column_id: self_employment_count + expected_column_header_row: 5 + expected_column_header: Self-employment income (Number of individuals) + concept: hmrc.spi_self_employment_income_count + source_concept: hmrc.spi_self_employment_income_count + concept_relation: source_label + concept_authority: hmrc + concept_evidence_url: https://www.gov.uk/government/statistics/personal-incomes-statistics-for-the-tax-year-2023-to-2024 + concept_evidence_notes: 'SPI collated tables 2023-24, Table_3_10, column: Self-employment + income (Number of individuals); self-employment income as the notes to Table 3.6 define + it (note 1a); individuals with a self-employment source, taxpayers or not, in thousands; + amounts GBP million.' + unit: count + aggregation: sum + value_scale: 1000 + expected_cell_type: number + - measure_id: employment_count + label: Employment income (count) + ordinal: 1 + column: D + source_column_id: employment_count + expected_column_header_row: 5 + expected_column_header: Employment income (Number of individuals) + concept: hmrc.spi_employment_income_count + source_concept: hmrc.spi_employment_income_count + concept_relation: source_label + concept_authority: hmrc + concept_evidence_url: https://www.gov.uk/government/statistics/personal-incomes-statistics-for-the-tax-year-2023-to-2024 + concept_evidence_notes: 'SPI collated tables 2023-24, Table_3_10, column: Employment income + (Number of individuals); income assessed under the Income Tax (Earnings and Pensions) Act + 2003 and other miscellaneous income (note 4); individuals with a self-employment source, + taxpayers or not, in thousands; amounts GBP million.' + unit: count + aggregation: sum + value_scale: 1000 + expected_cell_type: number + - measure_id: employment_amount + label: Employment income (amount) + ordinal: 2 + column: E + source_column_id: employment_amount + expected_column_header_row: 5 + expected_column_header: Employment income (Amounts) + concept: hmrc.spi_employment_income_amount + source_concept: hmrc.spi_employment_income_amount + concept_relation: source_label + concept_authority: hmrc + concept_evidence_url: https://www.gov.uk/government/statistics/personal-incomes-statistics-for-the-tax-year-2023-to-2024 + concept_evidence_notes: 'SPI collated tables 2023-24, Table_3_10, column: Employment income + (Amounts); income assessed under the Income Tax (Earnings and Pensions) Act 2003 and other + miscellaneous income (note 4); individuals with a self-employment source, taxpayers or not, + in thousands; amounts GBP million.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number + - measure_id: pension_count + label: Pension income (count) + ordinal: 3 + column: F + source_column_id: pension_count + expected_column_header_row: 5 + expected_column_header: Pension income (Number of individuals) + concept: hmrc.spi_pension_income_count + source_concept: hmrc.spi_pension_income_count + concept_relation: source_label + concept_authority: hmrc + concept_evidence_url: https://www.gov.uk/government/statistics/personal-incomes-statistics-for-the-tax-year-2023-to-2024 + concept_evidence_notes: 'SPI collated tables 2023-24, Table_3_10, column: Pension income (Number + of individuals); state and other pensions in one column, as on Table 3.11; individuals with + a self-employment source, taxpayers or not, in thousands; amounts GBP million.' + unit: count + aggregation: sum + value_scale: 1000 + expected_cell_type: number + - measure_id: pension_amount + label: Pension income (amount) + ordinal: 4 + column: G + source_column_id: pension_amount + expected_column_header_row: 5 + expected_column_header: Pension income (Amounts) + concept: hmrc.spi_pension_income_amount + source_concept: hmrc.spi_pension_income_amount + concept_relation: source_label + concept_authority: hmrc + concept_evidence_url: https://www.gov.uk/government/statistics/personal-incomes-statistics-for-the-tax-year-2023-to-2024 + concept_evidence_notes: 'SPI collated tables 2023-24, Table_3_10, column: Pension income (Amounts); + state and other pensions in one column, as on Table 3.11; individuals with a self-employment + source, taxpayers or not, in thousands; amounts GBP million.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number + - measure_id: property_interest_dividend_other_income_count + label: Property, interest, dividend and other income (count) + ordinal: 5 + column: H + source_column_id: property_interest_dividend_other_income_count + expected_column_header_row: 5 + expected_column_header: Property, interest, dividend and other income (Number of individuals) + concept: hmrc.spi_property_interest_dividend_other_income_count + source_concept: hmrc.spi_property_interest_dividend_other_income_count + concept_relation: source_label + concept_authority: hmrc + concept_evidence_url: https://www.gov.uk/government/statistics/personal-incomes-statistics-for-the-tax-year-2023-to-2024 + concept_evidence_notes: 'SPI collated tables 2023-24, Table_3_10, column: Property, interest, + dividend and other income (Number of individuals); the notes to Table 3.7 apply (note 5); + individuals with a self-employment source, taxpayers or not, in thousands; amounts GBP million.' + unit: count + aggregation: sum + value_scale: 1000 + expected_cell_type: number + - measure_id: property_interest_dividend_other_income_amount + label: Property, interest, dividend and other income (amount) + ordinal: 6 + column: I + source_column_id: property_interest_dividend_other_income_amount + expected_column_header_row: 5 + expected_column_header: Property, interest, dividend and other income (Amounts) + concept: hmrc.spi_property_interest_dividend_other_income_amount + source_concept: hmrc.spi_property_interest_dividend_other_income_amount + concept_relation: source_label + concept_authority: hmrc + concept_evidence_url: https://www.gov.uk/government/statistics/personal-incomes-statistics-for-the-tax-year-2023-to-2024 + concept_evidence_notes: 'SPI collated tables 2023-24, Table_3_10, column: Property, interest, + dividend and other income (Amounts); the notes to Table 3.7 apply (note 5); individuals + with a self-employment source, taxpayers or not, in thousands; amounts GBP million.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number + - measure_id: total_income_count + label: Total income before tax (count) + ordinal: 7 + column: J + source_column_id: total_income_count + expected_column_header_row: 5 + expected_column_header: Total income (Number of individuals) + concept: hmrc.spi_total_income_before_tax_count + source_concept: hmrc.spi_table_3_10_total_income_count + concept_relation: exact + concept_authority: hmrc + concept_evidence_url: https://www.gov.uk/government/statistics/personal-incomes-statistics-for-the-tax-year-2023-to-2024 + concept_evidence_notes: 'SPI collated tables 2023-24, Table_3_10, column: Total income (Number + of individuals). The SPI''s ''total income'' is income before tax: Table 3.10''s four income + columns are the parts Table 3.5 sums to ''Total income before tax'' (profit, employment + and pension income, and property, interest, dividend and other income), and they add to + its ''Total income'' to rounding (118 000 + 42 500 + 11 800 + 24 500 against GBP 197 000 + million over all ranges). Individuals with a self-employment source, taxpayers or not, in + thousands; amounts GBP million.' + unit: count + aggregation: sum + value_scale: 1000 + expected_cell_type: number + - measure_id: total_income_amount + label: Total income before tax (amount) + ordinal: 8 + column: K + source_column_id: total_income_amount + expected_column_header_row: 5 + expected_column_header: Total income (Amounts) + concept: hmrc.spi_total_income_before_tax_amount + source_concept: hmrc.spi_table_3_10_total_income_amount + concept_relation: exact + concept_authority: hmrc + concept_evidence_url: https://www.gov.uk/government/statistics/personal-incomes-statistics-for-the-tax-year-2023-to-2024 + concept_evidence_notes: 'SPI collated tables 2023-24, Table_3_10, column: Total income (Amounts). + The SPI''s ''total income'' is income before tax: Table 3.10''s four income columns are + the parts Table 3.5 sums to ''Total income before tax'' (profit, employment and pension + income, and property, interest, dividend and other income), and they add to its ''Total + income'' to rounding (118 000 + 42 500 + 11 800 + 24 500 against GBP 197 000 million over + all ranges). Individuals with a self-employment source, taxpayers or not, in thousands; + amounts GBP million.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number diff --git a/packages/hmrc/spi_income_by_region_2023_24/source_package.yaml b/packages/hmrc/spi_income_by_region_2023_24/source_package.yaml index a2fbdb73..05b9252a 100644 --- a/packages/hmrc/spi_income_by_region_2023_24/source_package.yaml +++ b/packages/hmrc/spi_income_by_region_2023_24/source_package.yaml @@ -42,10 +42,11 @@ # Table 3.6 splits; it keeps its own concept rather than being mapped onto # either half. # -# Not ported from this workbook here: Tables 3.1, 3.1a, 3.2, 3.9 and 3.10 -# (percentile points, medians and means by age and sex, and self-employment -# by industry and by range of self-employment income). No consumer declares -# them, and 3.10 bands on self-employment income rather than total income. +# Not ported from this workbook: Tables 3.1, 3.1a, 3.2 and 3.9 (percentile +# points, medians and means by age and sex, and self-employment by industry). +# No consumer declares them. Table 3.10, which bands individuals with a +# self-employment source by self-employment income rather than total income, +# is in hmrc-spi-income-bands-2023-24. schema_version: ledger.source_package.v1 package_id: hmrc-spi-income-by-region-2023-24 label: 'HMRC Survey of Personal Incomes 2023-24: income and tax by sex, region and country diff --git a/tests/test_chronicle_bundle.py b/tests/test_chronicle_bundle.py index 094f640e..72498552 100644 --- a/tests/test_chronicle_bundle.py +++ b/tests/test_chronicle_bundle.py @@ -468,7 +468,11 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): # PolicyEngine/microcosm#1415's HMRC annual savings statistics add 3,272 # person facts: 3,230 from the ISA tables (9.4, 9.6 and 9.7 to 9.12), 40 # from Lifetime ISA Table 1a and 2 from the cash ISA limit impact note. - "fact_count": 1657279, + # PolicyEngine/microcosm#1418 adds SPI 2023-24 Table 3.10 to the SPI + # bands package: 159 tax year 2023 facts for UK individuals with a + # self-employment source, at existing keys (15 rows of 10 measures and + # the GBP 0 to GBP 1 band's 9, its self-employment amount suppressed). + "fact_count": 1657438, # The same change adds 82,064 geography keys: 46,363 Scottish 2022 # output areas (UV404), 35,673 LSOA-level keys from the DESNZ LSOA # workbooks (Scotland's data zones already exist), the 26 Northern @@ -561,7 +565,7 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): if row_count == 1: assert row["aggregate_fact_key"].startswith("ledger.aggregate_fact.v2:") assert row["semantic_fact_key"].startswith("ledger.semantic_fact.v2:") - assert row_count == 1657279 + assert row_count == 1657438 assert provenance_classes <= { "administrative", "census", @@ -596,7 +600,7 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): "jct-obbba-revenue-estimates-2025", "jct-tax-expenditures-2024", ] - assert coverage["fact_count"] == 1657279 + assert coverage["fact_count"] == 1657438 assert coverage["counts"]["by_source"] == { "bea": 446, "bfp_economic_outlook": 5, @@ -620,7 +624,7 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): "gambling_commission": 2459, "hhs_acf_liheap": 2, "hhs_acf_tanf": 110, - "hmrc": 36513, + "hmrc": 36672, "ici": 12, "ird": 4362, "irs_soi": 43963, @@ -2188,6 +2192,8 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): }.items(): key = f"tax_year:{year}" expected_period_counts[key] = expected_period_counts.get(key, 0) + count + # PolicyEngine/microcosm#1418: SPI 2023-24 Table 3.10. + expected_period_counts["tax_year:2023"] += 159 assert coverage["counts"]["by_period"] == expected_period_counts # country:NZ: 330 WFF (#209) + 5 national population (#211) + 27 Treasury # (#321) + 3,522 IRD I1 (#318) + 510 IRD I2 (#210) + 103 MSD (#319) @@ -2244,8 +2250,9 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): # to the geography DWP counts them over: +51. chronicle#381 adds 1,555: # OBR's 181 excise lines and HMRC's 1,374 alcohol, tobacco and betting and # gaming facts. PolicyEngine/microcosm#1415's HMRC annual savings statistics - # add 2,993: all but Table 9.9 and 9.12's area rows. - assert coverage["counts"]["by_geography"]["country:K02000001"] == 36500 + # add 2,993: all but Table 9.9 and 9.12's area rows. SPI 2023-24 Table 3.10 + # adds 159 (PolicyEngine/microcosm#1418). + assert coverage["counts"]["by_geography"]["country:K02000001"] == 36659 # chronicle#343 adds the 63 OBR surcharge-costing facts for England, and # chronicle#358 ONS's 606 single-year residence-type rows for England. GSGB # 2025's England participation rows add 40. ISA Tables 9.9 and 9.12's @@ -2289,8 +2296,9 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): # +352 (HMRC stamp-tax transactions). chronicle#381: institutional sectors # +2,097 (OBR and HMRC clearances, HMRC production and the Gambling # Commission's figures) and people +893 (OBR and HMRC receipts and levies, - # and Machine Games Duty liabilities). GSGB 2025 adds 1,024 people, and - # PolicyEngine/microcosm#1415's HMRC annual savings statistics 3,272. + # and Machine Games Duty liabilities). GSGB 2025 adds 1,024 people, + # PolicyEngine/microcosm#1415's HMRC annual savings statistics 3,272 and SPI + # 2023-24 Table 3.10 159 (PolicyEngine/microcosm#1418). assert coverage["counts"]["by_entity"] == { "benefit_unit": 33645, "dwelling": 274367, @@ -2300,7 +2308,7 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): "household": 676320, "institutional_sector": 8806, "pension_plan": 2, - "person": 596595, + "person": 596754, "return": 14952, "social_protection_scheme": 36, "tax_unit": 45268, From 26730052719011661d7b9a70e9d137e4c52cba3f Mon Sep 17 00:00:00 2001 From: =?UTF-8?q?Mar=C3=ADa=20Juaristi?= <127882282+juaristi22@users.noreply.github.com> Date: Thu, 29 Oct 2026 02:38:03 +0000 Subject: [PATCH 02/11] Add the OBR October 2026 EFO as a vintage beside March MIME-Version: 1.0 Content-Type: text/plain; charset=UTF-8 Content-Transfer-Encoding: 8bit PolicyEngine/chronicle#393 asks for the Economic and fiscal outlook the OBR published with the Budget on 28 October 2026. obr.uk refuses scripted downloads, so the five detailed forecast workbooks were fetched with a browser and are pinned under db/data/obr with their manifests (OGL, per the OBR's copyright page). scripts/build_obr_efo_october_2026.py writes five packages from them, 4,377 facts: - obr-efo-receipts-october-2026 (1,611): the March package's 41 lines, and every other row of tables 4.1 to 4.22 except 4.9 (no unit) and 4.19 (a '£ billion' unit over thresholds in pounds). Table 4.5's savings income is obr.self_employed_income_growth.savings_income, a growth rate from 2024-25. - obr-efo-expenditure-october-2026 (165), -economy- (56) and -aggregates- (25): the March packages' lines, plus the deposit rate and household financial assets that policyengine-uk#2638's interest projection reads. - obr-efo-policy-october-2026 (2,520): Table 1.1's costing of each policy decision by head and category, 2026-27 to 2031-32, and its summary rows. A March line keeps its line id, label and concept under obr.efo_2026_10, so a consumer changes vintage by package. Its October table is found by title (receipts 3.x are now 4.x, expenditure 4.x now 5.x) and its row by label. Each year's assertion follows the table's Outturn/Forecast band: 2025-26 is now outturn, and 2031-32 is new. Northern Ireland domestic rates are carried in both places the OBR shows them. The build asserts each equality the notes cite (restated rows left out, table 4.22's mislabelled unit). The manifests carry each file's canonical R2 key; publish-raw has not run yet (no Wrangler on this machine). Co-Authored-By: Claude Opus 5.5 --- chronicle/bundle.py | 5 + chronicle/source_package.py | 6 + .../efo_aggregates.xlsx | Bin 0 -> 218000 bytes .../efo_aggregates_october_2026/manifest.yaml | 23 + .../efo_economy_october_2026/efo_economy.xlsx | Bin 0 -> 518472 bytes .../efo_economy_october_2026/manifest.yaml | 23 + .../efo_expenditure.xlsx | Bin 0 -> 280700 bytes .../manifest.yaml | 23 + .../efo_policy_october_2026/efo_policy.xlsx | Bin 0 -> 106602 bytes .../obr/efo_policy_october_2026/manifest.yaml | 23 + .../efo_receipts.xlsx | Bin 0 -> 214092 bytes .../efo_receipts_october_2026/manifest.yaml | 23 + .../source_package.yaml | 1105 + .../source_package.yaml | 2693 + .../source_package.yaml | 7446 ++ .../source_package.yaml | 95313 +++++++++++++++ .../source_package.yaml | 97474 ++++++++++++++++ scripts/build_obr_efo_october_2026.py | 1662 + tests/test_source_obr_efo_october_2026.py | 280 + 19 files changed, 206099 insertions(+) create mode 100644 db/data/obr/efo_aggregates_october_2026/efo_aggregates.xlsx create mode 100644 db/data/obr/efo_aggregates_october_2026/manifest.yaml create mode 100644 db/data/obr/efo_economy_october_2026/efo_economy.xlsx create mode 100644 db/data/obr/efo_economy_october_2026/manifest.yaml create mode 100644 db/data/obr/efo_expenditure_october_2026/efo_expenditure.xlsx create mode 100644 db/data/obr/efo_expenditure_october_2026/manifest.yaml create mode 100644 db/data/obr/efo_policy_october_2026/efo_policy.xlsx create mode 100644 db/data/obr/efo_policy_october_2026/manifest.yaml create mode 100644 db/data/obr/efo_receipts_october_2026/efo_receipts.xlsx create mode 100644 db/data/obr/efo_receipts_october_2026/manifest.yaml create mode 100644 packages/obr/efo_aggregates_october_2026/source_package.yaml create mode 100644 packages/obr/efo_economy_october_2026/source_package.yaml create mode 100644 packages/obr/efo_expenditure_october_2026/source_package.yaml create mode 100644 packages/obr/efo_policy_october_2026/source_package.yaml create mode 100644 packages/obr/efo_receipts_october_2026/source_package.yaml create mode 100644 scripts/build_obr_efo_october_2026.py create mode 100644 tests/test_source_obr_efo_october_2026.py diff --git a/chronicle/bundle.py b/chronicle/bundle.py index 7b088778..0ee157f2 100644 --- a/chronicle/bundle.py +++ b/chronicle/bundle.py @@ -207,9 +207,14 @@ "nrs-mye-2025-council-area", "nrs-pcon24-population-by-age-2024-revised-2026", "obr-efo-aggregates-march-2026", + "obr-efo-aggregates-october-2026", "obr-efo-economy-march-2026", + "obr-efo-economy-october-2026", "obr-efo-expenditure-march-2026", + "obr-efo-expenditure-october-2026", + "obr-efo-policy-october-2026", "obr-efo-receipts-march-2026", + "obr-efo-receipts-october-2026", "obr-fuel-duty-receipts-by-vehicle-april-2024", "obr-hvcts-costing-april-2026", "obr-salary-sacrifice-costing-february-2026", diff --git a/chronicle/source_package.py b/chronicle/source_package.py index 8c101548..3c85529c 100644 --- a/chronicle/source_package.py +++ b/chronicle/source_package.py @@ -1053,6 +1053,12 @@ "obr-efo-expenditure-march-2026": Path("obr/efo_expenditure_march_2026"), "obr-efo-economy-march-2026": Path("obr/efo_economy_march_2026"), "obr-efo-aggregates-march-2026": Path("obr/efo_aggregates_march_2026"), + # PolicyEngine/chronicle#393: the October 2026 EFO, beside the March vintage. + "obr-efo-receipts-october-2026": Path("obr/efo_receipts_october_2026"), + "obr-efo-expenditure-october-2026": Path("obr/efo_expenditure_october_2026"), + "obr-efo-economy-october-2026": Path("obr/efo_economy_october_2026"), + "obr-efo-aggregates-october-2026": Path("obr/efo_aggregates_october_2026"), + "obr-efo-policy-october-2026": Path("obr/efo_policy_october_2026"), "obr-fuel-duty-receipts-by-vehicle-april-2024": Path( "obr/fuel_duty_receipts_by_vehicle_april_2024" ), diff --git a/db/data/obr/efo_aggregates_october_2026/efo_aggregates.xlsx 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'Source: Office for Budget Responsibility, Economic and fiscal outlook - October 2026, detailed forecast tables: receipts. Contains public sector information licensed under the Open Government Licence v3.0.' +license_evidence: 'The OBR copyright page (https://obr.uk/legal-pages/copyright/) states: ''You may use and re-use the information featured on this website (not including logos) free of charge in any format or medium, under the terms of the Open Government Licence.''' +license_verified_at: '2026-10-29' +files: + 2026: + filename: efo_receipts.xlsx + source_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + sha256: d115705716d77b11c190385d41cb1924f30080c9331a8a386c04d4e65a368e95 + size_bytes: 214092 + fetched_at: '2026-10-29T01:42:41+00:00' + storage: + r2: + provider: r2 + bucket: ledger-raw + key: raw/uk/obr/obr-efo-receipts-october-2026/2026/d115705716d77b11c190385d41cb1924f30080c9331a8a386c04d4e65a368e95/efo_receipts.xlsx + uri: r2://ledger-raw/raw/uk/obr/obr-efo-receipts-october-2026/2026/d115705716d77b11c190385d41cb1924f30080c9331a8a386c04d4e65a368e95/efo_receipts.xlsx diff --git a/packages/obr/efo_aggregates_october_2026/source_package.yaml b/packages/obr/efo_aggregates_october_2026/source_package.yaml new file mode 100644 index 00000000..689fc333 --- /dev/null +++ b/packages/obr/efo_aggregates_october_2026/source_package.yaml @@ -0,0 +1,1105 @@ +# OBR Economic and fiscal outlook, October 2026 (published with the Budget on 28 October +# 2026), for PolicyEngine/chronicle#393. Written by +# scripts/build_obr_efo_october_2026.py from the pinned workbook; edit that, not this. +# Values are as the tables print them, with value_scale for the stated unit. Fiscal-year +# periods store the opening year (2025-26 -> 2025). Each year column's assertion follows +# the band above it: 'Outturn' (and 'Estimate', 'Estimated Outurn') gives observation +# and 'Forecast' gives source_projection; a table with no band is all forecast. In +# October, 2025-26 is outturn, where in March it was a forecast, and 2031-32 is a new +# forecast year. +# +# The March 2026 package's lines (package obr-efo-aggregates-march-2026), under the +# obr.efo_2026_10 prefix with their line ids, display labels and concepts, so a consumer +# changes vintage by package. Each is found by its table's title and its row's label; +# the row numbers and the October table number ride on each record set and its notes. +# +# October drops, renames or splits none of the March package's rows. +# +# Aggregates. Tables 6.1, 6.2 and 6.5 print only forecast years, now 2026-27 to 2031-32; +# table 6.13 has 2025-26 as outturn. +# +schema_version: ledger.source_package.v1 +package_id: obr-efo-aggregates-october-2026 +label: 'OBR EFO October 2026 fiscal supplementary tables: aggregates' +dimension_labels: + obr.efo_line: EFO table line +artifact: + source_name: obr + source_table: 'EFO October 2026 fiscal supplementary tables: aggregates' + resource_package: db + resource_directory: data/obr/efo_aggregates_october_2026 + manifest: manifest.yaml + vintage: efo_october_2026 + extracted_at: '2026-10-29' + extraction_method: xlsx whole-workbook used-range cell parse + parser: xlsx_used_range + artifact_year: 2026 +record_sets: +- record_set_id: obr.efo_2026_10.aggregates.public_sector_current_receipts.fy2026 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.aggregates.public_sector_current_receipts.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.aggregates.public_sector_current_receipts.fy2026 + sheet_name: '6.2' + period_type: fiscal_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: public_sector_current_receipts + label: 'Current Receipts ' + ordinal: 0 + row_number: 77 + expected_row_header_column: B + expected_row_header: 'Current Receipts ' + table_record_kind: total + measures: + - measure_id: public_sector_current_receipts + label: Current Receipts , FY2026-27 + ordinal: 0 + column: D + source_column_id: public_sector_current_receipts + concept: obr.public_sector_current_receipts + source_concept: obr.efo_aggregates.public_sector_current_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-aggregates/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 6.2, row 77 ('Current + Receipts'), GBP billion. + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000000 + expected_column_header_row: 4 + expected_column_header: 2026-27 + assertion: source_projection +- record_set_id: obr.efo_2026_10.aggregates.public_sector_current_receipts.fy2027 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.aggregates.public_sector_current_receipts.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.aggregates.public_sector_current_receipts.fy2027 + sheet_name: '6.2' + period_type: fiscal_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: public_sector_current_receipts + label: 'Current Receipts ' + ordinal: 0 + row_number: 77 + expected_row_header_column: B + expected_row_header: 'Current Receipts ' + table_record_kind: total + measures: + - measure_id: public_sector_current_receipts + label: Current Receipts , FY2027-28 + ordinal: 0 + column: E + source_column_id: public_sector_current_receipts + concept: obr.public_sector_current_receipts + source_concept: obr.efo_aggregates.public_sector_current_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-aggregates/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 6.2, row 77 ('Current + Receipts'), GBP billion. + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000000 + expected_column_header_row: 4 + expected_column_header: 2027-28 + assertion: source_projection +- record_set_id: obr.efo_2026_10.aggregates.public_sector_current_receipts.fy2028 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.aggregates.public_sector_current_receipts.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.aggregates.public_sector_current_receipts.fy2028 + sheet_name: '6.2' + period_type: fiscal_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: public_sector_current_receipts + label: 'Current Receipts ' + ordinal: 0 + row_number: 77 + expected_row_header_column: B + expected_row_header: 'Current Receipts ' + table_record_kind: total + measures: + - measure_id: public_sector_current_receipts + label: Current Receipts , FY2028-29 + ordinal: 0 + column: F + source_column_id: public_sector_current_receipts + concept: obr.public_sector_current_receipts + source_concept: obr.efo_aggregates.public_sector_current_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-aggregates/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 6.2, row 77 ('Current + Receipts'), GBP billion. + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000000 + expected_column_header_row: 4 + expected_column_header: 2028-29 + assertion: source_projection +- record_set_id: obr.efo_2026_10.aggregates.public_sector_current_receipts.fy2029 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.aggregates.public_sector_current_receipts.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.aggregates.public_sector_current_receipts.fy2029 + sheet_name: '6.2' + period_type: fiscal_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: public_sector_current_receipts + label: 'Current Receipts ' + ordinal: 0 + row_number: 77 + expected_row_header_column: B + expected_row_header: 'Current Receipts ' + table_record_kind: total + measures: + - measure_id: public_sector_current_receipts + label: Current Receipts , FY2029-30 + ordinal: 0 + column: G + source_column_id: public_sector_current_receipts + concept: obr.public_sector_current_receipts + source_concept: obr.efo_aggregates.public_sector_current_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-aggregates/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 6.2, row 77 ('Current + Receipts'), GBP billion. + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000000 + expected_column_header_row: 4 + expected_column_header: 2029-30 + assertion: source_projection +- record_set_id: obr.efo_2026_10.aggregates.public_sector_current_receipts.fy2030 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.aggregates.public_sector_current_receipts.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.aggregates.public_sector_current_receipts.fy2030 + sheet_name: '6.2' + period_type: fiscal_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: public_sector_current_receipts + label: 'Current Receipts ' + ordinal: 0 + row_number: 77 + expected_row_header_column: B + expected_row_header: 'Current Receipts ' + table_record_kind: total + measures: + - measure_id: public_sector_current_receipts + label: Current Receipts , FY2030-31 + ordinal: 0 + column: H + source_column_id: public_sector_current_receipts + concept: obr.public_sector_current_receipts + source_concept: obr.efo_aggregates.public_sector_current_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-aggregates/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 6.2, row 77 ('Current + Receipts'), GBP billion. + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000000 + expected_column_header_row: 4 + expected_column_header: 2030-31 + assertion: source_projection +- record_set_id: obr.efo_2026_10.aggregates.public_sector_current_receipts.fy2031 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.aggregates.public_sector_current_receipts.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.aggregates.public_sector_current_receipts.fy2031 + sheet_name: '6.2' + period_type: fiscal_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: public_sector_current_receipts + label: 'Current Receipts ' + ordinal: 0 + row_number: 77 + expected_row_header_column: B + expected_row_header: 'Current Receipts ' + table_record_kind: total + measures: + - measure_id: public_sector_current_receipts + label: Current Receipts , FY2031-32 + ordinal: 0 + column: I + source_column_id: public_sector_current_receipts + concept: obr.public_sector_current_receipts + source_concept: obr.efo_aggregates.public_sector_current_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-aggregates/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 6.2, row 77 ('Current + Receipts'), GBP billion. + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000000 + expected_column_header_row: 4 + expected_column_header: 2031-32 + assertion: source_projection +- record_set_id: obr.efo_2026_10.aggregates.total_managed_expenditure.fy2026 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.aggregates.total_managed_expenditure.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.aggregates.total_managed_expenditure.fy2026 + sheet_name: '6.1' + period_type: fiscal_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: total_managed_expenditure + label: Total Managed Expenditure1 + ordinal: 0 + row_number: 100 + expected_row_header_column: B + expected_row_header: Total Managed Expenditure1 + table_record_kind: total + measures: + - measure_id: total_managed_expenditure + label: Total Managed Expenditure1, FY2026-27 + ordinal: 0 + column: D + source_column_id: total_managed_expenditure + concept: obr.total_managed_expenditure + source_concept: obr.efo_aggregates.total_managed_expenditure + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-aggregates/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 6.1, row 100 ('Total + Managed Expenditure1'), GBP billion. + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000000 + expected_column_header_row: 4 + expected_column_header: 2026-27 + assertion: source_projection +- record_set_id: obr.efo_2026_10.aggregates.total_managed_expenditure.fy2027 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.aggregates.total_managed_expenditure.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.aggregates.total_managed_expenditure.fy2027 + sheet_name: '6.1' + period_type: fiscal_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: total_managed_expenditure + label: Total Managed Expenditure1 + ordinal: 0 + row_number: 100 + expected_row_header_column: B + expected_row_header: Total Managed Expenditure1 + table_record_kind: total + measures: + - measure_id: total_managed_expenditure + label: Total Managed Expenditure1, FY2027-28 + ordinal: 0 + column: E + source_column_id: total_managed_expenditure + concept: obr.total_managed_expenditure + source_concept: obr.efo_aggregates.total_managed_expenditure + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-aggregates/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 6.1, row 100 ('Total + Managed Expenditure1'), GBP billion. + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000000 + expected_column_header_row: 4 + expected_column_header: 2027-28 + assertion: source_projection +- record_set_id: obr.efo_2026_10.aggregates.total_managed_expenditure.fy2028 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.aggregates.total_managed_expenditure.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.aggregates.total_managed_expenditure.fy2028 + sheet_name: '6.1' + period_type: fiscal_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: total_managed_expenditure + label: Total Managed Expenditure1 + ordinal: 0 + row_number: 100 + expected_row_header_column: B + expected_row_header: Total Managed Expenditure1 + table_record_kind: total + measures: + - measure_id: total_managed_expenditure + label: Total Managed Expenditure1, FY2028-29 + ordinal: 0 + column: F + source_column_id: total_managed_expenditure + concept: obr.total_managed_expenditure + source_concept: obr.efo_aggregates.total_managed_expenditure + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-aggregates/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 6.1, row 100 ('Total + Managed Expenditure1'), GBP billion. + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000000 + expected_column_header_row: 4 + expected_column_header: 2028-29 + assertion: source_projection +- record_set_id: obr.efo_2026_10.aggregates.total_managed_expenditure.fy2029 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.aggregates.total_managed_expenditure.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.aggregates.total_managed_expenditure.fy2029 + sheet_name: '6.1' + period_type: fiscal_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: total_managed_expenditure + label: Total Managed Expenditure1 + ordinal: 0 + row_number: 100 + expected_row_header_column: B + expected_row_header: Total Managed Expenditure1 + table_record_kind: total + measures: + - measure_id: total_managed_expenditure + label: Total Managed Expenditure1, FY2029-30 + ordinal: 0 + column: G + source_column_id: total_managed_expenditure + concept: obr.total_managed_expenditure + source_concept: obr.efo_aggregates.total_managed_expenditure + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-aggregates/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 6.1, row 100 ('Total + Managed Expenditure1'), GBP billion. + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000000 + expected_column_header_row: 4 + expected_column_header: 2029-30 + assertion: source_projection +- record_set_id: obr.efo_2026_10.aggregates.total_managed_expenditure.fy2030 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.aggregates.total_managed_expenditure.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.aggregates.total_managed_expenditure.fy2030 + sheet_name: '6.1' + period_type: fiscal_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: total_managed_expenditure + label: Total Managed Expenditure1 + ordinal: 0 + row_number: 100 + expected_row_header_column: B + expected_row_header: Total Managed Expenditure1 + table_record_kind: total + measures: + - measure_id: total_managed_expenditure + label: Total Managed Expenditure1, FY2030-31 + ordinal: 0 + column: H + source_column_id: total_managed_expenditure + concept: obr.total_managed_expenditure + source_concept: obr.efo_aggregates.total_managed_expenditure + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-aggregates/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 6.1, row 100 ('Total + Managed Expenditure1'), GBP billion. + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000000 + expected_column_header_row: 4 + expected_column_header: 2030-31 + assertion: source_projection +- record_set_id: obr.efo_2026_10.aggregates.total_managed_expenditure.fy2031 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.aggregates.total_managed_expenditure.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.aggregates.total_managed_expenditure.fy2031 + sheet_name: '6.1' + period_type: fiscal_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: total_managed_expenditure + label: Total Managed Expenditure1 + ordinal: 0 + row_number: 100 + expected_row_header_column: B + expected_row_header: Total Managed Expenditure1 + table_record_kind: total + measures: + - measure_id: total_managed_expenditure + label: Total Managed Expenditure1, FY2031-32 + ordinal: 0 + column: I + source_column_id: total_managed_expenditure + concept: obr.total_managed_expenditure + source_concept: obr.efo_aggregates.total_managed_expenditure + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-aggregates/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 6.1, row 100 ('Total + Managed Expenditure1'), GBP billion. + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000000 + expected_column_header_row: 4 + expected_column_header: 2031-32 + assertion: source_projection +- record_set_id: obr.efo_2026_10.aggregates.public_sector_net_borrowing.fy2026 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.aggregates.public_sector_net_borrowing.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.aggregates.public_sector_net_borrowing.fy2026 + sheet_name: '6.5' + period_type: fiscal_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: public_sector_net_borrowing + label: Net borrowing + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Net borrowing + table_record_kind: total + measures: + - measure_id: public_sector_net_borrowing + label: Net borrowing, FY2026-27 + ordinal: 0 + column: C + source_column_id: public_sector_net_borrowing + concept: obr.public_sector_net_borrowing + source_concept: obr.efo_aggregates.public_sector_net_borrowing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-aggregates/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 6.5, row 14 ('Net borrowing'), + GBP billion. + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000000 + expected_column_header_row: 4 + expected_column_header: 2026-27 + assertion: source_projection +- record_set_id: obr.efo_2026_10.aggregates.public_sector_net_borrowing.fy2027 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.aggregates.public_sector_net_borrowing.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.aggregates.public_sector_net_borrowing.fy2027 + sheet_name: '6.5' + period_type: fiscal_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: public_sector_net_borrowing + label: Net borrowing + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Net borrowing + table_record_kind: total + measures: + - measure_id: public_sector_net_borrowing + label: Net borrowing, FY2027-28 + ordinal: 0 + column: D + source_column_id: public_sector_net_borrowing + concept: obr.public_sector_net_borrowing + source_concept: obr.efo_aggregates.public_sector_net_borrowing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-aggregates/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 6.5, row 14 ('Net borrowing'), + GBP billion. + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000000 + expected_column_header_row: 4 + expected_column_header: 2027-28 + assertion: source_projection +- record_set_id: obr.efo_2026_10.aggregates.public_sector_net_borrowing.fy2028 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.aggregates.public_sector_net_borrowing.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.aggregates.public_sector_net_borrowing.fy2028 + sheet_name: '6.5' + period_type: fiscal_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: public_sector_net_borrowing + label: Net borrowing + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Net borrowing + table_record_kind: total + measures: + - measure_id: public_sector_net_borrowing + label: Net borrowing, FY2028-29 + ordinal: 0 + column: E + source_column_id: public_sector_net_borrowing + concept: obr.public_sector_net_borrowing + source_concept: obr.efo_aggregates.public_sector_net_borrowing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-aggregates/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 6.5, row 14 ('Net borrowing'), + GBP billion. + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000000 + expected_column_header_row: 4 + expected_column_header: 2028-29 + assertion: source_projection +- record_set_id: obr.efo_2026_10.aggregates.public_sector_net_borrowing.fy2029 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.aggregates.public_sector_net_borrowing.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.aggregates.public_sector_net_borrowing.fy2029 + sheet_name: '6.5' + period_type: fiscal_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: public_sector_net_borrowing + label: Net borrowing + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Net borrowing + table_record_kind: total + measures: + - measure_id: public_sector_net_borrowing + label: Net borrowing, FY2029-30 + ordinal: 0 + column: F + source_column_id: public_sector_net_borrowing + concept: obr.public_sector_net_borrowing + source_concept: obr.efo_aggregates.public_sector_net_borrowing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-aggregates/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 6.5, row 14 ('Net borrowing'), + GBP billion. + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000000 + expected_column_header_row: 4 + expected_column_header: 2029-30 + assertion: source_projection +- record_set_id: obr.efo_2026_10.aggregates.public_sector_net_borrowing.fy2030 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.aggregates.public_sector_net_borrowing.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.aggregates.public_sector_net_borrowing.fy2030 + sheet_name: '6.5' + period_type: fiscal_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: public_sector_net_borrowing + label: Net borrowing + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Net borrowing + table_record_kind: total + measures: + - measure_id: public_sector_net_borrowing + label: Net borrowing, FY2030-31 + ordinal: 0 + column: G + source_column_id: public_sector_net_borrowing + concept: obr.public_sector_net_borrowing + source_concept: obr.efo_aggregates.public_sector_net_borrowing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-aggregates/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 6.5, row 14 ('Net borrowing'), + GBP billion. + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000000 + expected_column_header_row: 4 + expected_column_header: 2030-31 + assertion: source_projection +- record_set_id: obr.efo_2026_10.aggregates.public_sector_net_borrowing.fy2031 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.aggregates.public_sector_net_borrowing.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.aggregates.public_sector_net_borrowing.fy2031 + sheet_name: '6.5' + period_type: fiscal_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: public_sector_net_borrowing + label: Net borrowing + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Net borrowing + table_record_kind: total + measures: + - measure_id: public_sector_net_borrowing + label: Net borrowing, FY2031-32 + ordinal: 0 + column: H + source_column_id: public_sector_net_borrowing + concept: obr.public_sector_net_borrowing + source_concept: obr.efo_aggregates.public_sector_net_borrowing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-aggregates/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 6.5, row 14 ('Net borrowing'), + GBP billion. + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000000 + expected_column_header_row: 4 + expected_column_header: 2031-32 + assertion: source_projection +- record_set_id: obr.efo_2026_10.aggregates.public_sector_net_debt_percent_gdp.fy2025 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.aggregates.public_sector_net_debt_percent_gdp.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.aggregates.public_sector_net_debt_percent_gdp.fy2025 + sheet_name: '6.13' + period_type: fiscal_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: public_sector_net_debt_percent_gdp + label: Public sector net debt (PSND), per cent of GDP + ordinal: 0 + row_number: 31 + expected_row_header_column: B + expected_row_header: "Public sector net debt\n (PSND)(d+g)" + table_record_kind: total + measures: + - measure_id: public_sector_net_debt_percent_gdp + label: Public sector net debt (PSND), per cent of GDP, FY2025-26 + ordinal: 0 + column: C + source_column_id: public_sector_net_debt_percent_gdp + concept: obr.public_sector_net_debt_percent_gdp + source_concept: obr.efo_aggregates.public_sector_net_debt + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-aggregates/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 6.13, row 31 ('Public + sector net debt (PSND)(d+g)'), per cent of GDP. + unit: percent_of_gdp + aggregation: sum + expected_cell_type: number + expected_column_header_row: 5 + expected_column_header: 2025-26 + assertion: observation +- record_set_id: obr.efo_2026_10.aggregates.public_sector_net_debt_percent_gdp.fy2026 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.aggregates.public_sector_net_debt_percent_gdp.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.aggregates.public_sector_net_debt_percent_gdp.fy2026 + sheet_name: '6.13' + period_type: fiscal_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: public_sector_net_debt_percent_gdp + label: Public sector net debt (PSND), per cent of GDP + ordinal: 0 + row_number: 31 + expected_row_header_column: B + expected_row_header: "Public sector net debt\n (PSND)(d+g)" + table_record_kind: total + measures: + - measure_id: public_sector_net_debt_percent_gdp + label: Public sector net debt (PSND), per cent of GDP, FY2026-27 + ordinal: 0 + column: D + source_column_id: public_sector_net_debt_percent_gdp + concept: obr.public_sector_net_debt_percent_gdp + source_concept: obr.efo_aggregates.public_sector_net_debt + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-aggregates/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 6.13, row 31 ('Public + sector net debt (PSND)(d+g)'), per cent of GDP. + unit: percent_of_gdp + aggregation: sum + expected_cell_type: number + expected_column_header_row: 5 + expected_column_header: 2026-27 + assertion: source_projection +- record_set_id: obr.efo_2026_10.aggregates.public_sector_net_debt_percent_gdp.fy2027 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.aggregates.public_sector_net_debt_percent_gdp.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.aggregates.public_sector_net_debt_percent_gdp.fy2027 + sheet_name: '6.13' + period_type: fiscal_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: public_sector_net_debt_percent_gdp + label: Public sector net debt (PSND), per cent of GDP + ordinal: 0 + row_number: 31 + expected_row_header_column: B + expected_row_header: "Public sector net debt\n (PSND)(d+g)" + table_record_kind: total + measures: + - measure_id: public_sector_net_debt_percent_gdp + label: Public sector net debt (PSND), per cent of GDP, FY2027-28 + ordinal: 0 + column: E + source_column_id: public_sector_net_debt_percent_gdp + concept: obr.public_sector_net_debt_percent_gdp + source_concept: obr.efo_aggregates.public_sector_net_debt + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-aggregates/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 6.13, row 31 ('Public + sector net debt (PSND)(d+g)'), per cent of GDP. + unit: percent_of_gdp + aggregation: sum + expected_cell_type: number + expected_column_header_row: 5 + expected_column_header: 2027-28 + assertion: source_projection +- record_set_id: obr.efo_2026_10.aggregates.public_sector_net_debt_percent_gdp.fy2028 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.aggregates.public_sector_net_debt_percent_gdp.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.aggregates.public_sector_net_debt_percent_gdp.fy2028 + sheet_name: '6.13' + period_type: fiscal_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: public_sector_net_debt_percent_gdp + label: Public sector net debt (PSND), per cent of GDP + ordinal: 0 + row_number: 31 + expected_row_header_column: B + expected_row_header: "Public sector net debt\n (PSND)(d+g)" + table_record_kind: total + measures: + - measure_id: public_sector_net_debt_percent_gdp + label: Public sector net debt (PSND), per cent of GDP, FY2028-29 + ordinal: 0 + column: F + source_column_id: public_sector_net_debt_percent_gdp + concept: obr.public_sector_net_debt_percent_gdp + source_concept: obr.efo_aggregates.public_sector_net_debt + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-aggregates/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 6.13, row 31 ('Public + sector net debt (PSND)(d+g)'), per cent of GDP. + unit: percent_of_gdp + aggregation: sum + expected_cell_type: number + expected_column_header_row: 5 + expected_column_header: 2028-29 + assertion: source_projection +- record_set_id: obr.efo_2026_10.aggregates.public_sector_net_debt_percent_gdp.fy2029 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.aggregates.public_sector_net_debt_percent_gdp.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.aggregates.public_sector_net_debt_percent_gdp.fy2029 + sheet_name: '6.13' + period_type: fiscal_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: public_sector_net_debt_percent_gdp + label: Public sector net debt (PSND), per cent of GDP + ordinal: 0 + row_number: 31 + expected_row_header_column: B + expected_row_header: "Public sector net debt\n (PSND)(d+g)" + table_record_kind: total + measures: + - measure_id: public_sector_net_debt_percent_gdp + label: Public sector net debt (PSND), per cent of GDP, FY2029-30 + ordinal: 0 + column: G + source_column_id: public_sector_net_debt_percent_gdp + concept: obr.public_sector_net_debt_percent_gdp + source_concept: obr.efo_aggregates.public_sector_net_debt + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-aggregates/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 6.13, row 31 ('Public + sector net debt (PSND)(d+g)'), per cent of GDP. + unit: percent_of_gdp + aggregation: sum + expected_cell_type: number + expected_column_header_row: 5 + expected_column_header: 2029-30 + assertion: source_projection +- record_set_id: obr.efo_2026_10.aggregates.public_sector_net_debt_percent_gdp.fy2030 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.aggregates.public_sector_net_debt_percent_gdp.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.aggregates.public_sector_net_debt_percent_gdp.fy2030 + sheet_name: '6.13' + period_type: fiscal_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: public_sector_net_debt_percent_gdp + label: Public sector net debt (PSND), per cent of GDP + ordinal: 0 + row_number: 31 + expected_row_header_column: B + expected_row_header: "Public sector net debt\n (PSND)(d+g)" + table_record_kind: total + measures: + - measure_id: public_sector_net_debt_percent_gdp + label: Public sector net debt (PSND), per cent of GDP, FY2030-31 + ordinal: 0 + column: H + source_column_id: public_sector_net_debt_percent_gdp + concept: obr.public_sector_net_debt_percent_gdp + source_concept: obr.efo_aggregates.public_sector_net_debt + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-aggregates/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 6.13, row 31 ('Public + sector net debt (PSND)(d+g)'), per cent of GDP. + unit: percent_of_gdp + aggregation: sum + expected_cell_type: number + expected_column_header_row: 5 + expected_column_header: 2030-31 + assertion: source_projection +- record_set_id: obr.efo_2026_10.aggregates.public_sector_net_debt_percent_gdp.fy2031 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.aggregates.public_sector_net_debt_percent_gdp.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.aggregates.public_sector_net_debt_percent_gdp.fy2031 + sheet_name: '6.13' + period_type: fiscal_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: public_sector_net_debt_percent_gdp + label: Public sector net debt (PSND), per cent of GDP + ordinal: 0 + row_number: 31 + expected_row_header_column: B + expected_row_header: "Public sector net debt\n (PSND)(d+g)" + table_record_kind: total + measures: + - measure_id: public_sector_net_debt_percent_gdp + label: Public sector net debt (PSND), per cent of GDP, FY2031-32 + ordinal: 0 + column: I + source_column_id: public_sector_net_debt_percent_gdp + concept: obr.public_sector_net_debt_percent_gdp + source_concept: obr.efo_aggregates.public_sector_net_debt + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-aggregates/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 6.13, row 31 ('Public + sector net debt (PSND)(d+g)'), per cent of GDP. + unit: percent_of_gdp + aggregation: sum + expected_cell_type: number + expected_column_header_row: 5 + expected_column_header: 2031-32 + assertion: source_projection diff --git a/packages/obr/efo_economy_october_2026/source_package.yaml b/packages/obr/efo_economy_october_2026/source_package.yaml new file mode 100644 index 00000000..3bc9d321 --- /dev/null +++ b/packages/obr/efo_economy_october_2026/source_package.yaml @@ -0,0 +1,2693 @@ +# OBR Economic and fiscal outlook, October 2026 (published with the Budget on 28 October +# 2026), for PolicyEngine/chronicle#393. Written by +# scripts/build_obr_efo_october_2026.py from the pinned workbook; edit that, not this. +# Values are as the tables print them, with value_scale for the stated unit. Fiscal-year +# periods store the opening year (2025-26 -> 2025). Each year column's assertion follows +# the band above it: 'Outturn' (and 'Estimate', 'Estimated Outurn') gives observation +# and 'Forecast' gives source_projection; a table with no band is all forecast. In +# October, 2025-26 is outturn, where in March it was a forecast, and 2031-32 is a new +# forecast year. +# +# The March 2026 package's lines (package obr-efo-economy-march-2026), under the +# obr.efo_2026_10 prefix with their line ids, display labels and concepts, so a consumer +# changes vintage by package. Each is found by its table's title and its row's label; +# the row numbers and the October table number ride on each record set and its notes. +# +# October drops, renames or splits none of the March package's rows. +# +# Economy. The March lines for calendar 2025 to 2031, plus two series +# PolicyEngine/policyengine-uk#2638's interest projection reads: table 1.9's deposit +# rate (obr.deposit_rate) and table 1.11's household financial assets +# (obr.household_financial_assets, ONS NNML). Calendar 2025 is outturn and 2026 onwards +# forecast; the tables mark no forecast start. +# +schema_version: ledger.source_package.v1 +package_id: obr-efo-economy-october-2026 +label: 'OBR EFO October 2026 detailed forecast tables: economy' +dimension_labels: + obr.efo_line: EFO table line +artifact: + source_name: obr + source_table: 'EFO October 2026 detailed forecast tables: economy' + resource_package: db + resource_directory: data/obr/efo_economy_october_2026 + manifest: manifest.yaml + vintage: efo_october_2026 + extracted_at: '2026-10-29' + extraction_method: xlsx whole-workbook used-range cell parse + parser: xlsx_used_range + artifact_year: 2026 +record_sets: +- record_set_id: obr.efo_2026_10.economy.nominal_gdp_nsa.cy2025 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.nominal_gdp_nsa.cy2025.v1 + source_record_id_prefix: obr.efo_2026_10.economy.nominal_gdp_nsa.cy2025 + sheet_name: '1.4' + period_type: calendar_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: nominal_gdp_nsa + label: Nominal GDP NSA, billions + ordinal: 0 + row_number: 118 + expected_row_header_column: B + expected_row_header: 2025 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 1.4 Nominal GDP (£ billion, non-seasonally adjusted) + label: table title + measures: + - measure_id: nominal_gdp_nsa + label: Nominal GDP NSA, billions, 2025 + ordinal: 0 + column: C + source_column_id: nominal_gdp_nsa + concept: obr.nominal_gdp_nsa + source_concept: obr.efo_economy.nominal_gdp_nsa + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.4 (''Nominal GDP (£ + billion, non-seasonally adjusted)''), column C, calendar-year row; GBP billion. Calendar 2025 is + stamped outturn and 2026 onwards forecast: the EFO''s foreword says the current fiscal year, 2026-27, + is presented as an OBR forecast because its outturn is incomplete, and the workbook marks no forecast + start on the tables.' + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000000 + assertion: observation +- record_set_id: obr.efo_2026_10.economy.nominal_gdp_nsa.cy2026 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.nominal_gdp_nsa.cy2026.v1 + source_record_id_prefix: obr.efo_2026_10.economy.nominal_gdp_nsa.cy2026 + sheet_name: '1.4' + period_type: calendar_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: nominal_gdp_nsa + label: Nominal GDP NSA, billions + ordinal: 0 + row_number: 119 + expected_row_header_column: B + expected_row_header: 2026 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 1.4 Nominal GDP (£ billion, non-seasonally adjusted) + label: table title + measures: + - measure_id: nominal_gdp_nsa + label: Nominal GDP NSA, billions, 2026 + ordinal: 0 + column: C + source_column_id: nominal_gdp_nsa + concept: obr.nominal_gdp_nsa + source_concept: obr.efo_economy.nominal_gdp_nsa + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.4 (''Nominal GDP (£ + billion, non-seasonally adjusted)''), column C, calendar-year row; GBP billion. Calendar 2025 is + stamped outturn and 2026 onwards forecast: the EFO''s foreword says the current fiscal year, 2026-27, + is presented as an OBR forecast because its outturn is incomplete, and the workbook marks no forecast + start on the tables.' + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000000 + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.nominal_gdp_nsa.cy2027 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.nominal_gdp_nsa.cy2027.v1 + source_record_id_prefix: obr.efo_2026_10.economy.nominal_gdp_nsa.cy2027 + sheet_name: '1.4' + period_type: calendar_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: nominal_gdp_nsa + label: Nominal GDP NSA, billions + ordinal: 0 + row_number: 120 + expected_row_header_column: B + expected_row_header: 2027 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 1.4 Nominal GDP (£ billion, non-seasonally adjusted) + label: table title + measures: + - measure_id: nominal_gdp_nsa + label: Nominal GDP NSA, billions, 2027 + ordinal: 0 + column: C + source_column_id: nominal_gdp_nsa + concept: obr.nominal_gdp_nsa + source_concept: obr.efo_economy.nominal_gdp_nsa + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.4 (''Nominal GDP (£ + billion, non-seasonally adjusted)''), column C, calendar-year row; GBP billion. Calendar 2025 is + stamped outturn and 2026 onwards forecast: the EFO''s foreword says the current fiscal year, 2026-27, + is presented as an OBR forecast because its outturn is incomplete, and the workbook marks no forecast + start on the tables.' + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000000 + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.nominal_gdp_nsa.cy2028 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.nominal_gdp_nsa.cy2028.v1 + source_record_id_prefix: obr.efo_2026_10.economy.nominal_gdp_nsa.cy2028 + sheet_name: '1.4' + period_type: calendar_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: nominal_gdp_nsa + label: Nominal GDP NSA, billions + ordinal: 0 + row_number: 121 + expected_row_header_column: B + expected_row_header: 2028 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 1.4 Nominal GDP (£ billion, non-seasonally adjusted) + label: table title + measures: + - measure_id: nominal_gdp_nsa + label: Nominal GDP NSA, billions, 2028 + ordinal: 0 + column: C + source_column_id: nominal_gdp_nsa + concept: obr.nominal_gdp_nsa + source_concept: obr.efo_economy.nominal_gdp_nsa + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.4 (''Nominal GDP (£ + billion, non-seasonally adjusted)''), column C, calendar-year row; GBP billion. Calendar 2025 is + stamped outturn and 2026 onwards forecast: the EFO''s foreword says the current fiscal year, 2026-27, + is presented as an OBR forecast because its outturn is incomplete, and the workbook marks no forecast + start on the tables.' + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000000 + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.nominal_gdp_nsa.cy2029 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.nominal_gdp_nsa.cy2029.v1 + source_record_id_prefix: obr.efo_2026_10.economy.nominal_gdp_nsa.cy2029 + sheet_name: '1.4' + period_type: calendar_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: nominal_gdp_nsa + label: Nominal GDP NSA, billions + ordinal: 0 + row_number: 122 + expected_row_header_column: B + expected_row_header: 2029 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 1.4 Nominal GDP (£ billion, non-seasonally adjusted) + label: table title + measures: + - measure_id: nominal_gdp_nsa + label: Nominal GDP NSA, billions, 2029 + ordinal: 0 + column: C + source_column_id: nominal_gdp_nsa + concept: obr.nominal_gdp_nsa + source_concept: obr.efo_economy.nominal_gdp_nsa + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.4 (''Nominal GDP (£ + billion, non-seasonally adjusted)''), column C, calendar-year row; GBP billion. Calendar 2025 is + stamped outturn and 2026 onwards forecast: the EFO''s foreword says the current fiscal year, 2026-27, + is presented as an OBR forecast because its outturn is incomplete, and the workbook marks no forecast + start on the tables.' + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000000 + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.nominal_gdp_nsa.cy2030 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.nominal_gdp_nsa.cy2030.v1 + source_record_id_prefix: obr.efo_2026_10.economy.nominal_gdp_nsa.cy2030 + sheet_name: '1.4' + period_type: calendar_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: nominal_gdp_nsa + label: Nominal GDP NSA, billions + ordinal: 0 + row_number: 123 + expected_row_header_column: B + expected_row_header: 2030 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 1.4 Nominal GDP (£ billion, non-seasonally adjusted) + label: table title + measures: + - measure_id: nominal_gdp_nsa + label: Nominal GDP NSA, billions, 2030 + ordinal: 0 + column: C + source_column_id: nominal_gdp_nsa + concept: obr.nominal_gdp_nsa + source_concept: obr.efo_economy.nominal_gdp_nsa + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.4 (''Nominal GDP (£ + billion, non-seasonally adjusted)''), column C, calendar-year row; GBP billion. Calendar 2025 is + stamped outturn and 2026 onwards forecast: the EFO''s foreword says the current fiscal year, 2026-27, + is presented as an OBR forecast because its outturn is incomplete, and the workbook marks no forecast + start on the tables.' + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000000 + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.nominal_gdp_nsa.cy2031 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.nominal_gdp_nsa.cy2031.v1 + source_record_id_prefix: obr.efo_2026_10.economy.nominal_gdp_nsa.cy2031 + sheet_name: '1.4' + period_type: calendar_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: nominal_gdp_nsa + label: Nominal GDP NSA, billions + ordinal: 0 + row_number: 124 + expected_row_header_column: B + expected_row_header: 2031 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 1.4 Nominal GDP (£ billion, non-seasonally adjusted) + label: table title + measures: + - measure_id: nominal_gdp_nsa + label: Nominal GDP NSA, billions, 2031 + ordinal: 0 + column: C + source_column_id: nominal_gdp_nsa + concept: obr.nominal_gdp_nsa + source_concept: obr.efo_economy.nominal_gdp_nsa + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.4 (''Nominal GDP (£ + billion, non-seasonally adjusted)''), column C, calendar-year row; GBP billion. Calendar 2025 is + stamped outturn and 2026 onwards forecast: the EFO''s foreword says the current fiscal year, 2026-27, + is presented as an OBR forecast because its outturn is incomplete, and the workbook marks no forecast + start on the tables.' + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000000 + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.employment_16_plus.cy2025 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.employment_16_plus.cy2025.v1 + source_record_id_prefix: obr.efo_2026_10.economy.employment_16_plus.cy2025 + sheet_name: '1.6' + period_type: calendar_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: employment_16_plus + label: Employment (16+, millions) + ordinal: 0 + row_number: 118 + expected_row_header_column: B + expected_row_header: 2025 + table_record_kind: total + measures: + - measure_id: employment_16_plus + label: Employment (16+, millions), 2025 + ordinal: 0 + column: C + source_column_id: employment_16_plus + concept: obr.employment_16_plus + source_concept: obr.efo_economy.employment_16_plus + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.6 (''Labour market''), + column C, calendar-year row; millions of people. Calendar 2025 is stamped outturn and 2026 onwards + forecast: the EFO''s foreword says the current fiscal year, 2026-27, is presented as an OBR forecast + because its outturn is incomplete, and the workbook marks no forecast start on the tables.' + unit: count + aggregation: sum + expected_cell_type: number + value_scale: 1000000 + expected_column_header_row: 3 + expected_column_header: Employment (16+, millions) + assertion: observation +- record_set_id: obr.efo_2026_10.economy.employment_16_plus.cy2026 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.employment_16_plus.cy2026.v1 + source_record_id_prefix: obr.efo_2026_10.economy.employment_16_plus.cy2026 + sheet_name: '1.6' + period_type: calendar_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: employment_16_plus + label: Employment (16+, millions) + ordinal: 0 + row_number: 119 + expected_row_header_column: B + expected_row_header: 2026 + table_record_kind: total + measures: + - measure_id: employment_16_plus + label: Employment (16+, millions), 2026 + ordinal: 0 + column: C + source_column_id: employment_16_plus + concept: obr.employment_16_plus + source_concept: obr.efo_economy.employment_16_plus + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.6 (''Labour market''), + column C, calendar-year row; millions of people. Calendar 2025 is stamped outturn and 2026 onwards + forecast: the EFO''s foreword says the current fiscal year, 2026-27, is presented as an OBR forecast + because its outturn is incomplete, and the workbook marks no forecast start on the tables.' + unit: count + aggregation: sum + expected_cell_type: number + value_scale: 1000000 + expected_column_header_row: 3 + expected_column_header: Employment (16+, millions) + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.employment_16_plus.cy2027 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.employment_16_plus.cy2027.v1 + source_record_id_prefix: obr.efo_2026_10.economy.employment_16_plus.cy2027 + sheet_name: '1.6' + period_type: calendar_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: employment_16_plus + label: Employment (16+, millions) + ordinal: 0 + row_number: 120 + expected_row_header_column: B + expected_row_header: 2027 + table_record_kind: total + measures: + - measure_id: employment_16_plus + label: Employment (16+, millions), 2027 + ordinal: 0 + column: C + source_column_id: employment_16_plus + concept: obr.employment_16_plus + source_concept: obr.efo_economy.employment_16_plus + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.6 (''Labour market''), + column C, calendar-year row; millions of people. Calendar 2025 is stamped outturn and 2026 onwards + forecast: the EFO''s foreword says the current fiscal year, 2026-27, is presented as an OBR forecast + because its outturn is incomplete, and the workbook marks no forecast start on the tables.' + unit: count + aggregation: sum + expected_cell_type: number + value_scale: 1000000 + expected_column_header_row: 3 + expected_column_header: Employment (16+, millions) + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.employment_16_plus.cy2028 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.employment_16_plus.cy2028.v1 + source_record_id_prefix: obr.efo_2026_10.economy.employment_16_plus.cy2028 + sheet_name: '1.6' + period_type: calendar_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: employment_16_plus + label: Employment (16+, millions) + ordinal: 0 + row_number: 121 + expected_row_header_column: B + expected_row_header: 2028 + table_record_kind: total + measures: + - measure_id: employment_16_plus + label: Employment (16+, millions), 2028 + ordinal: 0 + column: C + source_column_id: employment_16_plus + concept: obr.employment_16_plus + source_concept: obr.efo_economy.employment_16_plus + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.6 (''Labour market''), + column C, calendar-year row; millions of people. Calendar 2025 is stamped outturn and 2026 onwards + forecast: the EFO''s foreword says the current fiscal year, 2026-27, is presented as an OBR forecast + because its outturn is incomplete, and the workbook marks no forecast start on the tables.' + unit: count + aggregation: sum + expected_cell_type: number + value_scale: 1000000 + expected_column_header_row: 3 + expected_column_header: Employment (16+, millions) + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.employment_16_plus.cy2029 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.employment_16_plus.cy2029.v1 + source_record_id_prefix: obr.efo_2026_10.economy.employment_16_plus.cy2029 + sheet_name: '1.6' + period_type: calendar_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: employment_16_plus + label: Employment (16+, millions) + ordinal: 0 + row_number: 122 + expected_row_header_column: B + expected_row_header: 2029 + table_record_kind: total + measures: + - measure_id: employment_16_plus + label: Employment (16+, millions), 2029 + ordinal: 0 + column: C + source_column_id: employment_16_plus + concept: obr.employment_16_plus + source_concept: obr.efo_economy.employment_16_plus + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.6 (''Labour market''), + column C, calendar-year row; millions of people. Calendar 2025 is stamped outturn and 2026 onwards + forecast: the EFO''s foreword says the current fiscal year, 2026-27, is presented as an OBR forecast + because its outturn is incomplete, and the workbook marks no forecast start on the tables.' + unit: count + aggregation: sum + expected_cell_type: number + value_scale: 1000000 + expected_column_header_row: 3 + expected_column_header: Employment (16+, millions) + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.employment_16_plus.cy2030 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.employment_16_plus.cy2030.v1 + source_record_id_prefix: obr.efo_2026_10.economy.employment_16_plus.cy2030 + sheet_name: '1.6' + period_type: calendar_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: employment_16_plus + label: Employment (16+, millions) + ordinal: 0 + row_number: 123 + expected_row_header_column: B + expected_row_header: 2030 + table_record_kind: total + measures: + - measure_id: employment_16_plus + label: Employment (16+, millions), 2030 + ordinal: 0 + column: C + source_column_id: employment_16_plus + concept: obr.employment_16_plus + source_concept: obr.efo_economy.employment_16_plus + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.6 (''Labour market''), + column C, calendar-year row; millions of people. Calendar 2025 is stamped outturn and 2026 onwards + forecast: the EFO''s foreword says the current fiscal year, 2026-27, is presented as an OBR forecast + because its outturn is incomplete, and the workbook marks no forecast start on the tables.' + unit: count + aggregation: sum + expected_cell_type: number + value_scale: 1000000 + expected_column_header_row: 3 + expected_column_header: Employment (16+, millions) + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.employment_16_plus.cy2031 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.employment_16_plus.cy2031.v1 + source_record_id_prefix: obr.efo_2026_10.economy.employment_16_plus.cy2031 + sheet_name: '1.6' + period_type: calendar_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: employment_16_plus + label: Employment (16+, millions) + ordinal: 0 + row_number: 124 + expected_row_header_column: B + expected_row_header: 2031 + table_record_kind: total + measures: + - measure_id: employment_16_plus + label: Employment (16+, millions), 2031 + ordinal: 0 + column: C + source_column_id: employment_16_plus + concept: obr.employment_16_plus + source_concept: obr.efo_economy.employment_16_plus + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.6 (''Labour market''), + column C, calendar-year row; millions of people. Calendar 2025 is stamped outturn and 2026 onwards + forecast: the EFO''s foreword says the current fiscal year, 2026-27, is presented as an OBR forecast + because its outturn is incomplete, and the workbook marks no forecast start on the tables.' + unit: count + aggregation: sum + expected_cell_type: number + value_scale: 1000000 + expected_column_header_row: 3 + expected_column_header: Employment (16+, millions) + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.ilo_unemployment_rate_16_plus.cy2025 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.ilo_unemployment_rate_16_plus.cy2025.v1 + source_record_id_prefix: obr.efo_2026_10.economy.ilo_unemployment_rate_16_plus.cy2025 + sheet_name: '1.6' + period_type: calendar_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: ilo_unemployment_rate_16_plus + label: ILO unemployment rate (16+, per cent) + ordinal: 0 + row_number: 118 + expected_row_header_column: B + expected_row_header: 2025 + table_record_kind: total + measures: + - measure_id: ilo_unemployment_rate_16_plus + label: ILO unemployment rate (16+, per cent), 2025 + ordinal: 0 + column: G + source_column_id: ilo_unemployment_rate_16_plus + concept: obr.ilo_unemployment_rate_16_plus + source_concept: obr.efo_economy.ilo_unemployment_rate_16_plus + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.6 (''Labour market''), + column G, calendar-year row; per cent. Calendar 2025 is stamped outturn and 2026 onwards forecast: + the EFO''s foreword says the current fiscal year, 2026-27, is presented as an OBR forecast because + its outturn is incomplete, and the workbook marks no forecast start on the tables.' + unit: percent + aggregation: sum + expected_cell_type: number + expected_column_header_row: 3 + expected_column_header: "ILO unemployment rate \n(16+, per cent)" + assertion: observation +- record_set_id: obr.efo_2026_10.economy.ilo_unemployment_rate_16_plus.cy2026 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.ilo_unemployment_rate_16_plus.cy2026.v1 + source_record_id_prefix: obr.efo_2026_10.economy.ilo_unemployment_rate_16_plus.cy2026 + sheet_name: '1.6' + period_type: calendar_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: ilo_unemployment_rate_16_plus + label: ILO unemployment rate (16+, per cent) + ordinal: 0 + row_number: 119 + expected_row_header_column: B + expected_row_header: 2026 + table_record_kind: total + measures: + - measure_id: ilo_unemployment_rate_16_plus + label: ILO unemployment rate (16+, per cent), 2026 + ordinal: 0 + column: G + source_column_id: ilo_unemployment_rate_16_plus + concept: obr.ilo_unemployment_rate_16_plus + source_concept: obr.efo_economy.ilo_unemployment_rate_16_plus + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.6 (''Labour market''), + column G, calendar-year row; per cent. Calendar 2025 is stamped outturn and 2026 onwards forecast: + the EFO''s foreword says the current fiscal year, 2026-27, is presented as an OBR forecast because + its outturn is incomplete, and the workbook marks no forecast start on the tables.' + unit: percent + aggregation: sum + expected_cell_type: number + expected_column_header_row: 3 + expected_column_header: "ILO unemployment rate \n(16+, per cent)" + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.ilo_unemployment_rate_16_plus.cy2027 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.ilo_unemployment_rate_16_plus.cy2027.v1 + source_record_id_prefix: obr.efo_2026_10.economy.ilo_unemployment_rate_16_plus.cy2027 + sheet_name: '1.6' + period_type: calendar_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: ilo_unemployment_rate_16_plus + label: ILO unemployment rate (16+, per cent) + ordinal: 0 + row_number: 120 + expected_row_header_column: B + expected_row_header: 2027 + table_record_kind: total + measures: + - measure_id: ilo_unemployment_rate_16_plus + label: ILO unemployment rate (16+, per cent), 2027 + ordinal: 0 + column: G + source_column_id: ilo_unemployment_rate_16_plus + concept: obr.ilo_unemployment_rate_16_plus + source_concept: obr.efo_economy.ilo_unemployment_rate_16_plus + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.6 (''Labour market''), + column G, calendar-year row; per cent. Calendar 2025 is stamped outturn and 2026 onwards forecast: + the EFO''s foreword says the current fiscal year, 2026-27, is presented as an OBR forecast because + its outturn is incomplete, and the workbook marks no forecast start on the tables.' + unit: percent + aggregation: sum + expected_cell_type: number + expected_column_header_row: 3 + expected_column_header: "ILO unemployment rate \n(16+, per cent)" + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.ilo_unemployment_rate_16_plus.cy2028 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.ilo_unemployment_rate_16_plus.cy2028.v1 + source_record_id_prefix: obr.efo_2026_10.economy.ilo_unemployment_rate_16_plus.cy2028 + sheet_name: '1.6' + period_type: calendar_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: ilo_unemployment_rate_16_plus + label: ILO unemployment rate (16+, per cent) + ordinal: 0 + row_number: 121 + expected_row_header_column: B + expected_row_header: 2028 + table_record_kind: total + measures: + - measure_id: ilo_unemployment_rate_16_plus + label: ILO unemployment rate (16+, per cent), 2028 + ordinal: 0 + column: G + source_column_id: ilo_unemployment_rate_16_plus + concept: obr.ilo_unemployment_rate_16_plus + source_concept: obr.efo_economy.ilo_unemployment_rate_16_plus + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.6 (''Labour market''), + column G, calendar-year row; per cent. Calendar 2025 is stamped outturn and 2026 onwards forecast: + the EFO''s foreword says the current fiscal year, 2026-27, is presented as an OBR forecast because + its outturn is incomplete, and the workbook marks no forecast start on the tables.' + unit: percent + aggregation: sum + expected_cell_type: number + expected_column_header_row: 3 + expected_column_header: "ILO unemployment rate \n(16+, per cent)" + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.ilo_unemployment_rate_16_plus.cy2029 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.ilo_unemployment_rate_16_plus.cy2029.v1 + source_record_id_prefix: obr.efo_2026_10.economy.ilo_unemployment_rate_16_plus.cy2029 + sheet_name: '1.6' + period_type: calendar_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: ilo_unemployment_rate_16_plus + label: ILO unemployment rate (16+, per cent) + ordinal: 0 + row_number: 122 + expected_row_header_column: B + expected_row_header: 2029 + table_record_kind: total + measures: + - measure_id: ilo_unemployment_rate_16_plus + label: ILO unemployment rate (16+, per cent), 2029 + ordinal: 0 + column: G + source_column_id: ilo_unemployment_rate_16_plus + concept: obr.ilo_unemployment_rate_16_plus + source_concept: obr.efo_economy.ilo_unemployment_rate_16_plus + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.6 (''Labour market''), + column G, calendar-year row; per cent. Calendar 2025 is stamped outturn and 2026 onwards forecast: + the EFO''s foreword says the current fiscal year, 2026-27, is presented as an OBR forecast because + its outturn is incomplete, and the workbook marks no forecast start on the tables.' + unit: percent + aggregation: sum + expected_cell_type: number + expected_column_header_row: 3 + expected_column_header: "ILO unemployment rate \n(16+, per cent)" + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.ilo_unemployment_rate_16_plus.cy2030 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.ilo_unemployment_rate_16_plus.cy2030.v1 + source_record_id_prefix: obr.efo_2026_10.economy.ilo_unemployment_rate_16_plus.cy2030 + sheet_name: '1.6' + period_type: calendar_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: ilo_unemployment_rate_16_plus + label: ILO unemployment rate (16+, per cent) + ordinal: 0 + row_number: 123 + expected_row_header_column: B + expected_row_header: 2030 + table_record_kind: total + measures: + - measure_id: ilo_unemployment_rate_16_plus + label: ILO unemployment rate (16+, per cent), 2030 + ordinal: 0 + column: G + source_column_id: ilo_unemployment_rate_16_plus + concept: obr.ilo_unemployment_rate_16_plus + source_concept: obr.efo_economy.ilo_unemployment_rate_16_plus + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.6 (''Labour market''), + column G, calendar-year row; per cent. Calendar 2025 is stamped outturn and 2026 onwards forecast: + the EFO''s foreword says the current fiscal year, 2026-27, is presented as an OBR forecast because + its outturn is incomplete, and the workbook marks no forecast start on the tables.' + unit: percent + aggregation: sum + expected_cell_type: number + expected_column_header_row: 3 + expected_column_header: "ILO unemployment rate \n(16+, per cent)" + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.ilo_unemployment_rate_16_plus.cy2031 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.ilo_unemployment_rate_16_plus.cy2031.v1 + source_record_id_prefix: obr.efo_2026_10.economy.ilo_unemployment_rate_16_plus.cy2031 + sheet_name: '1.6' + period_type: calendar_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: ilo_unemployment_rate_16_plus + label: ILO unemployment rate (16+, per cent) + ordinal: 0 + row_number: 124 + expected_row_header_column: B + expected_row_header: 2031 + table_record_kind: total + measures: + - measure_id: ilo_unemployment_rate_16_plus + label: ILO unemployment rate (16+, per cent), 2031 + ordinal: 0 + column: G + source_column_id: ilo_unemployment_rate_16_plus + concept: obr.ilo_unemployment_rate_16_plus + source_concept: obr.efo_economy.ilo_unemployment_rate_16_plus + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.6 (''Labour market''), + column G, calendar-year row; per cent. Calendar 2025 is stamped outturn and 2026 onwards forecast: + the EFO''s foreword says the current fiscal year, 2026-27, is presented as an OBR forecast because + its outturn is incomplete, and the workbook marks no forecast start on the tables.' + unit: percent + aggregation: sum + expected_cell_type: number + expected_column_header_row: 3 + expected_column_header: "ILO unemployment rate \n(16+, per cent)" + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.rpi_inflation.cy2025 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.rpi_inflation.cy2025.v1 + source_record_id_prefix: obr.efo_2026_10.economy.rpi_inflation.cy2025 + sheet_name: '1.7' + period_type: calendar_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: rpi_inflation + label: RPI year-on-year growth + ordinal: 0 + row_number: 119 + expected_row_header_column: B + expected_row_header: 2025 + table_record_kind: total + measures: + - measure_id: rpi_inflation + label: RPI year-on-year growth, 2025 + ordinal: 0 + column: C + source_column_id: rpi_inflation + concept: obr.rpi_inflation + source_concept: obr.efo_economy.rpi_inflation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.7 (''Inflation''), + column C, calendar-year row; per cent. Calendar 2025 is stamped outturn and 2026 onwards forecast: + the EFO''s foreword says the current fiscal year, 2026-27, is presented as an OBR forecast because + its outturn is incomplete, and the workbook marks no forecast start on the tables.' + unit: percent + aggregation: sum + expected_cell_type: number + expected_column_header_row: 4 + expected_column_header: RPI + assertion: observation +- record_set_id: obr.efo_2026_10.economy.rpi_inflation.cy2026 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.rpi_inflation.cy2026.v1 + source_record_id_prefix: obr.efo_2026_10.economy.rpi_inflation.cy2026 + sheet_name: '1.7' + period_type: calendar_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: rpi_inflation + label: RPI year-on-year growth + ordinal: 0 + row_number: 120 + expected_row_header_column: B + expected_row_header: 2026 + table_record_kind: total + measures: + - measure_id: rpi_inflation + label: RPI year-on-year growth, 2026 + ordinal: 0 + column: C + source_column_id: rpi_inflation + concept: obr.rpi_inflation + source_concept: obr.efo_economy.rpi_inflation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.7 (''Inflation''), + column C, calendar-year row; per cent. Calendar 2025 is stamped outturn and 2026 onwards forecast: + the EFO''s foreword says the current fiscal year, 2026-27, is presented as an OBR forecast because + its outturn is incomplete, and the workbook marks no forecast start on the tables.' + unit: percent + aggregation: sum + expected_cell_type: number + expected_column_header_row: 4 + expected_column_header: RPI + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.rpi_inflation.cy2027 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.rpi_inflation.cy2027.v1 + source_record_id_prefix: obr.efo_2026_10.economy.rpi_inflation.cy2027 + sheet_name: '1.7' + period_type: calendar_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: rpi_inflation + label: RPI year-on-year growth + ordinal: 0 + row_number: 121 + expected_row_header_column: B + expected_row_header: 2027 + table_record_kind: total + measures: + - measure_id: rpi_inflation + label: RPI year-on-year growth, 2027 + ordinal: 0 + column: C + source_column_id: rpi_inflation + concept: obr.rpi_inflation + source_concept: obr.efo_economy.rpi_inflation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.7 (''Inflation''), + column C, calendar-year row; per cent. Calendar 2025 is stamped outturn and 2026 onwards forecast: + the EFO''s foreword says the current fiscal year, 2026-27, is presented as an OBR forecast because + its outturn is incomplete, and the workbook marks no forecast start on the tables.' + unit: percent + aggregation: sum + expected_cell_type: number + expected_column_header_row: 4 + expected_column_header: RPI + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.rpi_inflation.cy2028 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.rpi_inflation.cy2028.v1 + source_record_id_prefix: obr.efo_2026_10.economy.rpi_inflation.cy2028 + sheet_name: '1.7' + period_type: calendar_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: rpi_inflation + label: RPI year-on-year growth + ordinal: 0 + row_number: 122 + expected_row_header_column: B + expected_row_header: 2028 + table_record_kind: total + measures: + - measure_id: rpi_inflation + label: RPI year-on-year growth, 2028 + ordinal: 0 + column: C + source_column_id: rpi_inflation + concept: obr.rpi_inflation + source_concept: obr.efo_economy.rpi_inflation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.7 (''Inflation''), + column C, calendar-year row; per cent. Calendar 2025 is stamped outturn and 2026 onwards forecast: + the EFO''s foreword says the current fiscal year, 2026-27, is presented as an OBR forecast because + its outturn is incomplete, and the workbook marks no forecast start on the tables.' + unit: percent + aggregation: sum + expected_cell_type: number + expected_column_header_row: 4 + expected_column_header: RPI + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.rpi_inflation.cy2029 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.rpi_inflation.cy2029.v1 + source_record_id_prefix: obr.efo_2026_10.economy.rpi_inflation.cy2029 + sheet_name: '1.7' + period_type: calendar_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: rpi_inflation + label: RPI year-on-year growth + ordinal: 0 + row_number: 123 + expected_row_header_column: B + expected_row_header: 2029 + table_record_kind: total + measures: + - measure_id: rpi_inflation + label: RPI year-on-year growth, 2029 + ordinal: 0 + column: C + source_column_id: rpi_inflation + concept: obr.rpi_inflation + source_concept: obr.efo_economy.rpi_inflation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.7 (''Inflation''), + column C, calendar-year row; per cent. Calendar 2025 is stamped outturn and 2026 onwards forecast: + the EFO''s foreword says the current fiscal year, 2026-27, is presented as an OBR forecast because + its outturn is incomplete, and the workbook marks no forecast start on the tables.' + unit: percent + aggregation: sum + expected_cell_type: number + expected_column_header_row: 4 + expected_column_header: RPI + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.rpi_inflation.cy2030 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.rpi_inflation.cy2030.v1 + source_record_id_prefix: obr.efo_2026_10.economy.rpi_inflation.cy2030 + sheet_name: '1.7' + period_type: calendar_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: rpi_inflation + label: RPI year-on-year growth + ordinal: 0 + row_number: 124 + expected_row_header_column: B + expected_row_header: 2030 + table_record_kind: total + measures: + - measure_id: rpi_inflation + label: RPI year-on-year growth, 2030 + ordinal: 0 + column: C + source_column_id: rpi_inflation + concept: obr.rpi_inflation + source_concept: obr.efo_economy.rpi_inflation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.7 (''Inflation''), + column C, calendar-year row; per cent. Calendar 2025 is stamped outturn and 2026 onwards forecast: + the EFO''s foreword says the current fiscal year, 2026-27, is presented as an OBR forecast because + its outturn is incomplete, and the workbook marks no forecast start on the tables.' + unit: percent + aggregation: sum + expected_cell_type: number + expected_column_header_row: 4 + expected_column_header: RPI + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.rpi_inflation.cy2031 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.rpi_inflation.cy2031.v1 + source_record_id_prefix: obr.efo_2026_10.economy.rpi_inflation.cy2031 + sheet_name: '1.7' + period_type: calendar_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: rpi_inflation + label: RPI year-on-year growth + ordinal: 0 + row_number: 125 + expected_row_header_column: B + expected_row_header: 2031 + table_record_kind: total + measures: + - measure_id: rpi_inflation + label: RPI year-on-year growth, 2031 + ordinal: 0 + column: C + source_column_id: rpi_inflation + concept: obr.rpi_inflation + source_concept: obr.efo_economy.rpi_inflation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.7 (''Inflation''), + column C, calendar-year row; per cent. Calendar 2025 is stamped outturn and 2026 onwards forecast: + the EFO''s foreword says the current fiscal year, 2026-27, is presented as an OBR forecast because + its outturn is incomplete, and the workbook marks no forecast start on the tables.' + unit: percent + aggregation: sum + expected_cell_type: number + expected_column_header_row: 4 + expected_column_header: RPI + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.cpi_inflation.cy2025 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.cpi_inflation.cy2025.v1 + source_record_id_prefix: obr.efo_2026_10.economy.cpi_inflation.cy2025 + sheet_name: '1.7' + period_type: calendar_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: cpi_inflation + label: CPI year-on-year growth + ordinal: 0 + row_number: 119 + expected_row_header_column: B + expected_row_header: 2025 + table_record_kind: total + measures: + - measure_id: cpi_inflation + label: CPI year-on-year growth, 2025 + ordinal: 0 + column: E + source_column_id: cpi_inflation + concept: obr.cpi_inflation + source_concept: obr.efo_economy.cpi_inflation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.7 (''Inflation''), + column E, calendar-year row; per cent. Calendar 2025 is stamped outturn and 2026 onwards forecast: + the EFO''s foreword says the current fiscal year, 2026-27, is presented as an OBR forecast because + its outturn is incomplete, and the workbook marks no forecast start on the tables.' + unit: percent + aggregation: sum + expected_cell_type: number + expected_column_header_row: 4 + expected_column_header: CPI + assertion: observation +- record_set_id: obr.efo_2026_10.economy.cpi_inflation.cy2026 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.cpi_inflation.cy2026.v1 + source_record_id_prefix: obr.efo_2026_10.economy.cpi_inflation.cy2026 + sheet_name: '1.7' + period_type: calendar_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: cpi_inflation + label: CPI year-on-year growth + ordinal: 0 + row_number: 120 + expected_row_header_column: B + expected_row_header: 2026 + table_record_kind: total + measures: + - measure_id: cpi_inflation + label: CPI year-on-year growth, 2026 + ordinal: 0 + column: E + source_column_id: cpi_inflation + concept: obr.cpi_inflation + source_concept: obr.efo_economy.cpi_inflation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.7 (''Inflation''), + column E, calendar-year row; per cent. Calendar 2025 is stamped outturn and 2026 onwards forecast: + the EFO''s foreword says the current fiscal year, 2026-27, is presented as an OBR forecast because + its outturn is incomplete, and the workbook marks no forecast start on the tables.' + unit: percent + aggregation: sum + expected_cell_type: number + expected_column_header_row: 4 + expected_column_header: CPI + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.cpi_inflation.cy2027 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.cpi_inflation.cy2027.v1 + source_record_id_prefix: obr.efo_2026_10.economy.cpi_inflation.cy2027 + sheet_name: '1.7' + period_type: calendar_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: cpi_inflation + label: CPI year-on-year growth + ordinal: 0 + row_number: 121 + expected_row_header_column: B + expected_row_header: 2027 + table_record_kind: total + measures: + - measure_id: cpi_inflation + label: CPI year-on-year growth, 2027 + ordinal: 0 + column: E + source_column_id: cpi_inflation + concept: obr.cpi_inflation + source_concept: obr.efo_economy.cpi_inflation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.7 (''Inflation''), + column E, calendar-year row; per cent. Calendar 2025 is stamped outturn and 2026 onwards forecast: + the EFO''s foreword says the current fiscal year, 2026-27, is presented as an OBR forecast because + its outturn is incomplete, and the workbook marks no forecast start on the tables.' + unit: percent + aggregation: sum + expected_cell_type: number + expected_column_header_row: 4 + expected_column_header: CPI + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.cpi_inflation.cy2028 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.cpi_inflation.cy2028.v1 + source_record_id_prefix: obr.efo_2026_10.economy.cpi_inflation.cy2028 + sheet_name: '1.7' + period_type: calendar_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: cpi_inflation + label: CPI year-on-year growth + ordinal: 0 + row_number: 122 + expected_row_header_column: B + expected_row_header: 2028 + table_record_kind: total + measures: + - measure_id: cpi_inflation + label: CPI year-on-year growth, 2028 + ordinal: 0 + column: E + source_column_id: cpi_inflation + concept: obr.cpi_inflation + source_concept: obr.efo_economy.cpi_inflation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.7 (''Inflation''), + column E, calendar-year row; per cent. Calendar 2025 is stamped outturn and 2026 onwards forecast: + the EFO''s foreword says the current fiscal year, 2026-27, is presented as an OBR forecast because + its outturn is incomplete, and the workbook marks no forecast start on the tables.' + unit: percent + aggregation: sum + expected_cell_type: number + expected_column_header_row: 4 + expected_column_header: CPI + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.cpi_inflation.cy2029 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.cpi_inflation.cy2029.v1 + source_record_id_prefix: obr.efo_2026_10.economy.cpi_inflation.cy2029 + sheet_name: '1.7' + period_type: calendar_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: cpi_inflation + label: CPI year-on-year growth + ordinal: 0 + row_number: 123 + expected_row_header_column: B + expected_row_header: 2029 + table_record_kind: total + measures: + - measure_id: cpi_inflation + label: CPI year-on-year growth, 2029 + ordinal: 0 + column: E + source_column_id: cpi_inflation + concept: obr.cpi_inflation + source_concept: obr.efo_economy.cpi_inflation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.7 (''Inflation''), + column E, calendar-year row; per cent. Calendar 2025 is stamped outturn and 2026 onwards forecast: + the EFO''s foreword says the current fiscal year, 2026-27, is presented as an OBR forecast because + its outturn is incomplete, and the workbook marks no forecast start on the tables.' + unit: percent + aggregation: sum + expected_cell_type: number + expected_column_header_row: 4 + expected_column_header: CPI + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.cpi_inflation.cy2030 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.cpi_inflation.cy2030.v1 + source_record_id_prefix: obr.efo_2026_10.economy.cpi_inflation.cy2030 + sheet_name: '1.7' + period_type: calendar_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: cpi_inflation + label: CPI year-on-year growth + ordinal: 0 + row_number: 124 + expected_row_header_column: B + expected_row_header: 2030 + table_record_kind: total + measures: + - measure_id: cpi_inflation + label: CPI year-on-year growth, 2030 + ordinal: 0 + column: E + source_column_id: cpi_inflation + concept: obr.cpi_inflation + source_concept: obr.efo_economy.cpi_inflation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.7 (''Inflation''), + column E, calendar-year row; per cent. Calendar 2025 is stamped outturn and 2026 onwards forecast: + the EFO''s foreword says the current fiscal year, 2026-27, is presented as an OBR forecast because + its outturn is incomplete, and the workbook marks no forecast start on the tables.' + unit: percent + aggregation: sum + expected_cell_type: number + expected_column_header_row: 4 + expected_column_header: CPI + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.cpi_inflation.cy2031 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.cpi_inflation.cy2031.v1 + source_record_id_prefix: obr.efo_2026_10.economy.cpi_inflation.cy2031 + sheet_name: '1.7' + period_type: calendar_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: cpi_inflation + label: CPI year-on-year growth + ordinal: 0 + row_number: 125 + expected_row_header_column: B + expected_row_header: 2031 + table_record_kind: total + measures: + - measure_id: cpi_inflation + label: CPI year-on-year growth, 2031 + ordinal: 0 + column: E + source_column_id: cpi_inflation + concept: obr.cpi_inflation + source_concept: obr.efo_economy.cpi_inflation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.7 (''Inflation''), + column E, calendar-year row; per cent. Calendar 2025 is stamped outturn and 2026 onwards forecast: + the EFO''s foreword says the current fiscal year, 2026-27, is presented as an OBR forecast because + its outturn is incomplete, and the workbook marks no forecast start on the tables.' + unit: percent + aggregation: sum + expected_cell_type: number + expected_column_header_row: 4 + expected_column_header: CPI + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.bank_rate.cy2025 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.bank_rate.cy2025.v1 + source_record_id_prefix: obr.efo_2026_10.economy.bank_rate.cy2025 + sheet_name: '1.9' + period_type: calendar_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: bank_rate + label: Bank Rate + ordinal: 0 + row_number: 118 + expected_row_header_column: B + expected_row_header: 2025 + table_record_kind: total + measures: + - measure_id: bank_rate + label: Bank Rate, 2025 + ordinal: 0 + column: C + source_column_id: bank_rate + concept: obr.bank_rate + source_concept: obr.efo_economy.bank_rate + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.9 (''Market-derived + assumptions''), column C, calendar-year row; per cent. Calendar 2025 is stamped outturn and 2026 + onwards forecast: the EFO''s foreword says the current fiscal year, 2026-27, is presented as an + OBR forecast because its outturn is incomplete, and the workbook marks no forecast start on the + tables.' + unit: percent + aggregation: sum + expected_cell_type: number + expected_column_header_row: 3 + expected_column_header: Bank Rate + assertion: observation +- record_set_id: obr.efo_2026_10.economy.bank_rate.cy2026 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.bank_rate.cy2026.v1 + source_record_id_prefix: obr.efo_2026_10.economy.bank_rate.cy2026 + sheet_name: '1.9' + period_type: calendar_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: bank_rate + label: Bank Rate + ordinal: 0 + row_number: 119 + expected_row_header_column: B + expected_row_header: 2026 + table_record_kind: total + measures: + - measure_id: bank_rate + label: Bank Rate, 2026 + ordinal: 0 + column: C + source_column_id: bank_rate + concept: obr.bank_rate + source_concept: obr.efo_economy.bank_rate + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.9 (''Market-derived + assumptions''), column C, calendar-year row; per cent. Calendar 2025 is stamped outturn and 2026 + onwards forecast: the EFO''s foreword says the current fiscal year, 2026-27, is presented as an + OBR forecast because its outturn is incomplete, and the workbook marks no forecast start on the + tables.' + unit: percent + aggregation: sum + expected_cell_type: number + expected_column_header_row: 3 + expected_column_header: Bank Rate + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.bank_rate.cy2027 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.bank_rate.cy2027.v1 + source_record_id_prefix: obr.efo_2026_10.economy.bank_rate.cy2027 + sheet_name: '1.9' + period_type: calendar_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: bank_rate + label: Bank Rate + ordinal: 0 + row_number: 120 + expected_row_header_column: B + expected_row_header: 2027 + table_record_kind: total + measures: + - measure_id: bank_rate + label: Bank Rate, 2027 + ordinal: 0 + column: C + source_column_id: bank_rate + concept: obr.bank_rate + source_concept: obr.efo_economy.bank_rate + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.9 (''Market-derived + assumptions''), column C, calendar-year row; per cent. Calendar 2025 is stamped outturn and 2026 + onwards forecast: the EFO''s foreword says the current fiscal year, 2026-27, is presented as an + OBR forecast because its outturn is incomplete, and the workbook marks no forecast start on the + tables.' + unit: percent + aggregation: sum + expected_cell_type: number + expected_column_header_row: 3 + expected_column_header: Bank Rate + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.bank_rate.cy2028 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.bank_rate.cy2028.v1 + source_record_id_prefix: obr.efo_2026_10.economy.bank_rate.cy2028 + sheet_name: '1.9' + period_type: calendar_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: bank_rate + label: Bank Rate + ordinal: 0 + row_number: 121 + expected_row_header_column: B + expected_row_header: 2028 + table_record_kind: total + measures: + - measure_id: bank_rate + label: Bank Rate, 2028 + ordinal: 0 + column: C + source_column_id: bank_rate + concept: obr.bank_rate + source_concept: obr.efo_economy.bank_rate + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.9 (''Market-derived + assumptions''), column C, calendar-year row; per cent. Calendar 2025 is stamped outturn and 2026 + onwards forecast: the EFO''s foreword says the current fiscal year, 2026-27, is presented as an + OBR forecast because its outturn is incomplete, and the workbook marks no forecast start on the + tables.' + unit: percent + aggregation: sum + expected_cell_type: number + expected_column_header_row: 3 + expected_column_header: Bank Rate + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.bank_rate.cy2029 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.bank_rate.cy2029.v1 + source_record_id_prefix: obr.efo_2026_10.economy.bank_rate.cy2029 + sheet_name: '1.9' + period_type: calendar_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: bank_rate + label: Bank Rate + ordinal: 0 + row_number: 122 + expected_row_header_column: B + expected_row_header: 2029 + table_record_kind: total + measures: + - measure_id: bank_rate + label: Bank Rate, 2029 + ordinal: 0 + column: C + source_column_id: bank_rate + concept: obr.bank_rate + source_concept: obr.efo_economy.bank_rate + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.9 (''Market-derived + assumptions''), column C, calendar-year row; per cent. Calendar 2025 is stamped outturn and 2026 + onwards forecast: the EFO''s foreword says the current fiscal year, 2026-27, is presented as an + OBR forecast because its outturn is incomplete, and the workbook marks no forecast start on the + tables.' + unit: percent + aggregation: sum + expected_cell_type: number + expected_column_header_row: 3 + expected_column_header: Bank Rate + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.bank_rate.cy2030 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.bank_rate.cy2030.v1 + source_record_id_prefix: obr.efo_2026_10.economy.bank_rate.cy2030 + sheet_name: '1.9' + period_type: calendar_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: bank_rate + label: Bank Rate + ordinal: 0 + row_number: 123 + expected_row_header_column: B + expected_row_header: 2030 + table_record_kind: total + measures: + - measure_id: bank_rate + label: Bank Rate, 2030 + ordinal: 0 + column: C + source_column_id: bank_rate + concept: obr.bank_rate + source_concept: obr.efo_economy.bank_rate + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.9 (''Market-derived + assumptions''), column C, calendar-year row; per cent. Calendar 2025 is stamped outturn and 2026 + onwards forecast: the EFO''s foreword says the current fiscal year, 2026-27, is presented as an + OBR forecast because its outturn is incomplete, and the workbook marks no forecast start on the + tables.' + unit: percent + aggregation: sum + expected_cell_type: number + expected_column_header_row: 3 + expected_column_header: Bank Rate + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.bank_rate.cy2031 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.bank_rate.cy2031.v1 + source_record_id_prefix: obr.efo_2026_10.economy.bank_rate.cy2031 + sheet_name: '1.9' + period_type: calendar_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: bank_rate + label: Bank Rate + ordinal: 0 + row_number: 124 + expected_row_header_column: B + expected_row_header: 2031 + table_record_kind: total + measures: + - measure_id: bank_rate + label: Bank Rate, 2031 + ordinal: 0 + column: C + source_column_id: bank_rate + concept: obr.bank_rate + source_concept: obr.efo_economy.bank_rate + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.9 (''Market-derived + assumptions''), column C, calendar-year row; per cent. Calendar 2025 is stamped outturn and 2026 + onwards forecast: the EFO''s foreword says the current fiscal year, 2026-27, is presented as an + OBR forecast because its outturn is incomplete, and the workbook marks no forecast start on the + tables.' + unit: percent + aggregation: sum + expected_cell_type: number + expected_column_header_row: 3 + expected_column_header: Bank Rate + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.deposit_rate.cy2025 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.deposit_rate.cy2025.v1 + source_record_id_prefix: obr.efo_2026_10.economy.deposit_rate.cy2025 + sheet_name: '1.9' + period_type: calendar_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: deposit_rate + label: Deposit rate, per cent + ordinal: 0 + row_number: 118 + expected_row_header_column: B + expected_row_header: 2025 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 1.9 Market-derived assumptions + label: table title + - column: F + row: 3 + expected_value: Deposit rate + label: column header + measures: + - measure_id: deposit_rate + label: Deposit rate, per cent, 2025 + ordinal: 0 + column: F + source_column_id: deposit_rate + concept: obr.deposit_rate + source_concept: obr.efo_economy.deposit_rate + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.9 (''Market-derived + assumptions''), column F (''Deposit rate''), calendar-year row; per cent. Calendar 2025 is stamped + outturn and 2026 onwards forecast: the EFO''s foreword says the current fiscal year, 2026-27, is + presented as an OBR forecast because its outturn is incomplete, and the workbook marks no forecast + start on the tables.' + unit: percent + aggregation: rate + expected_cell_type: number + assertion: observation +- record_set_id: obr.efo_2026_10.economy.deposit_rate.cy2026 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.deposit_rate.cy2026.v1 + source_record_id_prefix: obr.efo_2026_10.economy.deposit_rate.cy2026 + sheet_name: '1.9' + period_type: calendar_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: deposit_rate + label: Deposit rate, per cent + ordinal: 0 + row_number: 119 + expected_row_header_column: B + expected_row_header: 2026 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 1.9 Market-derived assumptions + label: table title + - column: F + row: 3 + expected_value: Deposit rate + label: column header + measures: + - measure_id: deposit_rate + label: Deposit rate, per cent, 2026 + ordinal: 0 + column: F + source_column_id: deposit_rate + concept: obr.deposit_rate + source_concept: obr.efo_economy.deposit_rate + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.9 (''Market-derived + assumptions''), column F (''Deposit rate''), calendar-year row; per cent. Calendar 2025 is stamped + outturn and 2026 onwards forecast: the EFO''s foreword says the current fiscal year, 2026-27, is + presented as an OBR forecast because its outturn is incomplete, and the workbook marks no forecast + start on the tables.' + unit: percent + aggregation: rate + expected_cell_type: number + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.deposit_rate.cy2027 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.deposit_rate.cy2027.v1 + source_record_id_prefix: obr.efo_2026_10.economy.deposit_rate.cy2027 + sheet_name: '1.9' + period_type: calendar_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: deposit_rate + label: Deposit rate, per cent + ordinal: 0 + row_number: 120 + expected_row_header_column: B + expected_row_header: 2027 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 1.9 Market-derived assumptions + label: table title + - column: F + row: 3 + expected_value: Deposit rate + label: column header + measures: + - measure_id: deposit_rate + label: Deposit rate, per cent, 2027 + ordinal: 0 + column: F + source_column_id: deposit_rate + concept: obr.deposit_rate + source_concept: obr.efo_economy.deposit_rate + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.9 (''Market-derived + assumptions''), column F (''Deposit rate''), calendar-year row; per cent. Calendar 2025 is stamped + outturn and 2026 onwards forecast: the EFO''s foreword says the current fiscal year, 2026-27, is + presented as an OBR forecast because its outturn is incomplete, and the workbook marks no forecast + start on the tables.' + unit: percent + aggregation: rate + expected_cell_type: number + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.deposit_rate.cy2028 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.deposit_rate.cy2028.v1 + source_record_id_prefix: obr.efo_2026_10.economy.deposit_rate.cy2028 + sheet_name: '1.9' + period_type: calendar_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: deposit_rate + label: Deposit rate, per cent + ordinal: 0 + row_number: 121 + expected_row_header_column: B + expected_row_header: 2028 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 1.9 Market-derived assumptions + label: table title + - column: F + row: 3 + expected_value: Deposit rate + label: column header + measures: + - measure_id: deposit_rate + label: Deposit rate, per cent, 2028 + ordinal: 0 + column: F + source_column_id: deposit_rate + concept: obr.deposit_rate + source_concept: obr.efo_economy.deposit_rate + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.9 (''Market-derived + assumptions''), column F (''Deposit rate''), calendar-year row; per cent. Calendar 2025 is stamped + outturn and 2026 onwards forecast: the EFO''s foreword says the current fiscal year, 2026-27, is + presented as an OBR forecast because its outturn is incomplete, and the workbook marks no forecast + start on the tables.' + unit: percent + aggregation: rate + expected_cell_type: number + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.deposit_rate.cy2029 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.deposit_rate.cy2029.v1 + source_record_id_prefix: obr.efo_2026_10.economy.deposit_rate.cy2029 + sheet_name: '1.9' + period_type: calendar_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: deposit_rate + label: Deposit rate, per cent + ordinal: 0 + row_number: 122 + expected_row_header_column: B + expected_row_header: 2029 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 1.9 Market-derived assumptions + label: table title + - column: F + row: 3 + expected_value: Deposit rate + label: column header + measures: + - measure_id: deposit_rate + label: Deposit rate, per cent, 2029 + ordinal: 0 + column: F + source_column_id: deposit_rate + concept: obr.deposit_rate + source_concept: obr.efo_economy.deposit_rate + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.9 (''Market-derived + assumptions''), column F (''Deposit rate''), calendar-year row; per cent. Calendar 2025 is stamped + outturn and 2026 onwards forecast: the EFO''s foreword says the current fiscal year, 2026-27, is + presented as an OBR forecast because its outturn is incomplete, and the workbook marks no forecast + start on the tables.' + unit: percent + aggregation: rate + expected_cell_type: number + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.deposit_rate.cy2030 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.deposit_rate.cy2030.v1 + source_record_id_prefix: obr.efo_2026_10.economy.deposit_rate.cy2030 + sheet_name: '1.9' + period_type: calendar_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: deposit_rate + label: Deposit rate, per cent + ordinal: 0 + row_number: 123 + expected_row_header_column: B + expected_row_header: 2030 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 1.9 Market-derived assumptions + label: table title + - column: F + row: 3 + expected_value: Deposit rate + label: column header + measures: + - measure_id: deposit_rate + label: Deposit rate, per cent, 2030 + ordinal: 0 + column: F + source_column_id: deposit_rate + concept: obr.deposit_rate + source_concept: obr.efo_economy.deposit_rate + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.9 (''Market-derived + assumptions''), column F (''Deposit rate''), calendar-year row; per cent. Calendar 2025 is stamped + outturn and 2026 onwards forecast: the EFO''s foreword says the current fiscal year, 2026-27, is + presented as an OBR forecast because its outturn is incomplete, and the workbook marks no forecast + start on the tables.' + unit: percent + aggregation: rate + expected_cell_type: number + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.deposit_rate.cy2031 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.deposit_rate.cy2031.v1 + source_record_id_prefix: obr.efo_2026_10.economy.deposit_rate.cy2031 + sheet_name: '1.9' + period_type: calendar_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: deposit_rate + label: Deposit rate, per cent + ordinal: 0 + row_number: 124 + expected_row_header_column: B + expected_row_header: 2031 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 1.9 Market-derived assumptions + label: table title + - column: F + row: 3 + expected_value: Deposit rate + label: column header + measures: + - measure_id: deposit_rate + label: Deposit rate, per cent, 2031 + ordinal: 0 + column: F + source_column_id: deposit_rate + concept: obr.deposit_rate + source_concept: obr.efo_economy.deposit_rate + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.9 (''Market-derived + assumptions''), column F (''Deposit rate''), calendar-year row; per cent. Calendar 2025 is stamped + outturn and 2026 onwards forecast: the EFO''s foreword says the current fiscal year, 2026-27, is + presented as an OBR forecast because its outturn is incomplete, and the workbook marks no forecast + start on the tables.' + unit: percent + aggregation: rate + expected_cell_type: number + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.household_financial_assets.cy2025 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.household_financial_assets.cy2025.v1 + source_record_id_prefix: obr.efo_2026_10.economy.household_financial_assets.cy2025 + sheet_name: '1.11' + period_type: calendar_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: household_financial_assets + label: Household financial assets, GBP billion + ordinal: 0 + row_number: 99 + expected_row_header_column: B + expected_row_header: 2025 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 1.11 Household balance sheet, PNFC balance sheet, and bank lending + label: table title + - column: D + row: 4 + expected_value: Financial assets (£bn) + label: column header + measures: + - measure_id: household_financial_assets + label: Household financial assets, GBP billion, 2025 + ordinal: 0 + column: D + source_column_id: household_financial_assets + concept: obr.household_financial_assets + source_concept: obr.efo_economy.household_financial_assets + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.11 (''Household balance + sheet, PNFC balance sheet, and bank lending''), column D (''Financial assets (£bn)''), calendar-year + row; GBP billion, in the table''s households block (row 3, ''Households''). The table defines the + series as household financial assets (ONS Economic Accounts, identifier: NNML); it does not say + whether a calendar-year row is the year-end or the average stock. Calendar 2025 is stamped outturn + and 2026 onwards forecast: the EFO''s foreword says the current fiscal year, 2026-27, is presented + as an OBR forecast because its outturn is incomplete, and the workbook marks no forecast start on + the tables.' + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000000 + assertion: observation +- record_set_id: obr.efo_2026_10.economy.household_financial_assets.cy2026 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.household_financial_assets.cy2026.v1 + source_record_id_prefix: obr.efo_2026_10.economy.household_financial_assets.cy2026 + sheet_name: '1.11' + period_type: calendar_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: household_financial_assets + label: Household financial assets, GBP billion + ordinal: 0 + row_number: 100 + expected_row_header_column: B + expected_row_header: 2026 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 1.11 Household balance sheet, PNFC balance sheet, and bank lending + label: table title + - column: D + row: 4 + expected_value: Financial assets (£bn) + label: column header + measures: + - measure_id: household_financial_assets + label: Household financial assets, GBP billion, 2026 + ordinal: 0 + column: D + source_column_id: household_financial_assets + concept: obr.household_financial_assets + source_concept: obr.efo_economy.household_financial_assets + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.11 (''Household balance + sheet, PNFC balance sheet, and bank lending''), column D (''Financial assets (£bn)''), calendar-year + row; GBP billion, in the table''s households block (row 3, ''Households''). The table defines the + series as household financial assets (ONS Economic Accounts, identifier: NNML); it does not say + whether a calendar-year row is the year-end or the average stock. Calendar 2025 is stamped outturn + and 2026 onwards forecast: the EFO''s foreword says the current fiscal year, 2026-27, is presented + as an OBR forecast because its outturn is incomplete, and the workbook marks no forecast start on + the tables.' + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000000 + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.household_financial_assets.cy2027 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.household_financial_assets.cy2027.v1 + source_record_id_prefix: obr.efo_2026_10.economy.household_financial_assets.cy2027 + sheet_name: '1.11' + period_type: calendar_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: household_financial_assets + label: Household financial assets, GBP billion + ordinal: 0 + row_number: 101 + expected_row_header_column: B + expected_row_header: 2027 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 1.11 Household balance sheet, PNFC balance sheet, and bank lending + label: table title + - column: D + row: 4 + expected_value: Financial assets (£bn) + label: column header + measures: + - measure_id: household_financial_assets + label: Household financial assets, GBP billion, 2027 + ordinal: 0 + column: D + source_column_id: household_financial_assets + concept: obr.household_financial_assets + source_concept: obr.efo_economy.household_financial_assets + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.11 (''Household balance + sheet, PNFC balance sheet, and bank lending''), column D (''Financial assets (£bn)''), calendar-year + row; GBP billion, in the table''s households block (row 3, ''Households''). The table defines the + series as household financial assets (ONS Economic Accounts, identifier: NNML); it does not say + whether a calendar-year row is the year-end or the average stock. Calendar 2025 is stamped outturn + and 2026 onwards forecast: the EFO''s foreword says the current fiscal year, 2026-27, is presented + as an OBR forecast because its outturn is incomplete, and the workbook marks no forecast start on + the tables.' + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000000 + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.household_financial_assets.cy2028 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.household_financial_assets.cy2028.v1 + source_record_id_prefix: obr.efo_2026_10.economy.household_financial_assets.cy2028 + sheet_name: '1.11' + period_type: calendar_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: household_financial_assets + label: Household financial assets, GBP billion + ordinal: 0 + row_number: 102 + expected_row_header_column: B + expected_row_header: 2028 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 1.11 Household balance sheet, PNFC balance sheet, and bank lending + label: table title + - column: D + row: 4 + expected_value: Financial assets (£bn) + label: column header + measures: + - measure_id: household_financial_assets + label: Household financial assets, GBP billion, 2028 + ordinal: 0 + column: D + source_column_id: household_financial_assets + concept: obr.household_financial_assets + source_concept: obr.efo_economy.household_financial_assets + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.11 (''Household balance + sheet, PNFC balance sheet, and bank lending''), column D (''Financial assets (£bn)''), calendar-year + row; GBP billion, in the table''s households block (row 3, ''Households''). The table defines the + series as household financial assets (ONS Economic Accounts, identifier: NNML); it does not say + whether a calendar-year row is the year-end or the average stock. Calendar 2025 is stamped outturn + and 2026 onwards forecast: the EFO''s foreword says the current fiscal year, 2026-27, is presented + as an OBR forecast because its outturn is incomplete, and the workbook marks no forecast start on + the tables.' + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000000 + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.household_financial_assets.cy2029 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.household_financial_assets.cy2029.v1 + source_record_id_prefix: obr.efo_2026_10.economy.household_financial_assets.cy2029 + sheet_name: '1.11' + period_type: calendar_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: household_financial_assets + label: Household financial assets, GBP billion + ordinal: 0 + row_number: 103 + expected_row_header_column: B + expected_row_header: 2029 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 1.11 Household balance sheet, PNFC balance sheet, and bank lending + label: table title + - column: D + row: 4 + expected_value: Financial assets (£bn) + label: column header + measures: + - measure_id: household_financial_assets + label: Household financial assets, GBP billion, 2029 + ordinal: 0 + column: D + source_column_id: household_financial_assets + concept: obr.household_financial_assets + source_concept: obr.efo_economy.household_financial_assets + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.11 (''Household balance + sheet, PNFC balance sheet, and bank lending''), column D (''Financial assets (£bn)''), calendar-year + row; GBP billion, in the table''s households block (row 3, ''Households''). The table defines the + series as household financial assets (ONS Economic Accounts, identifier: NNML); it does not say + whether a calendar-year row is the year-end or the average stock. Calendar 2025 is stamped outturn + and 2026 onwards forecast: the EFO''s foreword says the current fiscal year, 2026-27, is presented + as an OBR forecast because its outturn is incomplete, and the workbook marks no forecast start on + the tables.' + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000000 + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.household_financial_assets.cy2030 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.household_financial_assets.cy2030.v1 + source_record_id_prefix: obr.efo_2026_10.economy.household_financial_assets.cy2030 + sheet_name: '1.11' + period_type: calendar_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: household_financial_assets + label: Household financial assets, GBP billion + ordinal: 0 + row_number: 104 + expected_row_header_column: B + expected_row_header: 2030 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 1.11 Household balance sheet, PNFC balance sheet, and bank lending + label: table title + - column: D + row: 4 + expected_value: Financial assets (£bn) + label: column header + measures: + - measure_id: household_financial_assets + label: Household financial assets, GBP billion, 2030 + ordinal: 0 + column: D + source_column_id: household_financial_assets + concept: obr.household_financial_assets + source_concept: obr.efo_economy.household_financial_assets + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.11 (''Household balance + sheet, PNFC balance sheet, and bank lending''), column D (''Financial assets (£bn)''), calendar-year + row; GBP billion, in the table''s households block (row 3, ''Households''). The table defines the + series as household financial assets (ONS Economic Accounts, identifier: NNML); it does not say + whether a calendar-year row is the year-end or the average stock. Calendar 2025 is stamped outturn + and 2026 onwards forecast: the EFO''s foreword says the current fiscal year, 2026-27, is presented + as an OBR forecast because its outturn is incomplete, and the workbook marks no forecast start on + the tables.' + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000000 + assertion: source_projection +- record_set_id: obr.efo_2026_10.economy.household_financial_assets.cy2031 + provenance_class: model_output + record_set_spec_id: obr.efo_2026_10.economy.household_financial_assets.cy2031.v1 + source_record_id_prefix: obr.efo_2026_10.economy.household_financial_assets.cy2031 + sheet_name: '1.11' + period_type: calendar_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: forecaster + domain: economic_outlook + groupby_dimension: obr.efo_line + rows: + - value_id: household_financial_assets + label: Household financial assets, GBP billion + ordinal: 0 + row_number: 105 + expected_row_header_column: B + expected_row_header: 2031 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 1.11 Household balance sheet, PNFC balance sheet, and bank lending + label: table title + - column: D + row: 4 + expected_value: Financial assets (£bn) + label: column header + measures: + - measure_id: household_financial_assets + label: Household financial assets, GBP billion, 2031 + ordinal: 0 + column: D + source_column_id: household_financial_assets + concept: obr.household_financial_assets + source_concept: obr.efo_economy.household_financial_assets + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-economy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 1.11 (''Household balance + sheet, PNFC balance sheet, and bank lending''), column D (''Financial assets (£bn)''), calendar-year + row; GBP billion, in the table''s households block (row 3, ''Households''). The table defines the + series as household financial assets (ONS Economic Accounts, identifier: NNML); it does not say + whether a calendar-year row is the year-end or the average stock. Calendar 2025 is stamped outturn + and 2026 onwards forecast: the EFO''s foreword says the current fiscal year, 2026-27, is presented + as an OBR forecast because its outturn is incomplete, and the workbook marks no forecast start on + the tables.' + unit: gbp + aggregation: sum + expected_cell_type: number + value_scale: 1000000000 + assertion: source_projection diff --git a/packages/obr/efo_expenditure_october_2026/source_package.yaml b/packages/obr/efo_expenditure_october_2026/source_package.yaml new file mode 100644 index 00000000..bacc964a --- /dev/null +++ b/packages/obr/efo_expenditure_october_2026/source_package.yaml @@ -0,0 +1,7446 @@ +# OBR Economic and fiscal outlook, October 2026 (published with the Budget on 28 October +# 2026), for PolicyEngine/chronicle#393. Written by +# scripts/build_obr_efo_october_2026.py from the pinned workbook; edit that, not this. +# Values are as the tables print them, with value_scale for the stated unit. Fiscal-year +# periods store the opening year (2025-26 -> 2025). Each year column's assertion follows +# the band above it: 'Outturn' (and 'Estimate', 'Estimated Outurn') gives observation +# and 'Forecast' gives source_projection; a table with no band is all forecast. In +# October, 2025-26 is outturn, where in March it was a forecast, and 2031-32 is a new +# forecast year. +# +# The March 2026 package's lines (package obr-efo-expenditure-march-2026), under the +# obr.efo_2026_10 prefix with their line ids, display labels and concepts, so a consumer +# changes vintage by package. Each is found by its table's title and its row's label; +# the row numbers and the October table number ride on each record set and its notes. +# +# Rows October renames against March: council_tax_england: row label 'England council +# tax receipts' (March table 4.1) is now 'England council tax receipts1' (table 5.1); +# council_tax_total: row label 'Total net council tax receipts1' (March table 4.1) is +# now 'Total net council tax receipts2' (table 5.1). +# +# Expenditure tables 4.x are now 5.x, with the same titles. Table 5.1 adds a footnote to +# England's council tax receipts: outturn reflects the latest MHCLG pre-measures data +# and does not align with the public sector finances data used elsewhere. Its 'NI +# domestic rates' row is one of the two places the OBR shows Northern Ireland domestic +# rates; the other is receipts table 4.2 row 6, in obr-efo-receipts-october-2026. +# +schema_version: ledger.source_package.v1 +package_id: obr-efo-expenditure-october-2026 +label: 'OBR EFO October 2026 detailed forecast tables: expenditure' +dimension_labels: + obr.efo_line: EFO table line +artifact: + source_name: obr + source_table: 'EFO October 2026 detailed forecast tables: expenditure' + resource_package: db + resource_directory: data/obr/efo_expenditure_october_2026 + manifest: manifest.yaml + vintage: efo_october_2026 + extracted_at: '2026-10-29' + extraction_method: xlsx whole-workbook used-range cell parse + parser: xlsx_used_range + artifact_year: 2026 +record_sets: +- record_set_id: obr.efo_2026_10.expenditure.council_tax_england.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_england.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_england.fy2025 + sheet_name: '5.1' + period_type: fiscal_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_england + label: England council tax receipts + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: England council tax receipts1 + table_record_kind: total + measures: + - measure_id: amount + label: England council tax receipts, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.council_tax_england + source_concept: obr.council_tax_england + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.1, row 6 (''England + council tax receipts1''), GBP billion. Footnote 1, new in October: outturn reflects the latest MHCLG + pre-measures data and does not align with the public sector finances data used elsewhere in the + forecast.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_england.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_england.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_england.fy2026 + sheet_name: '5.1' + period_type: fiscal_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_england + label: England council tax receipts + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: England council tax receipts1 + table_record_kind: total + measures: + - measure_id: amount + label: England council tax receipts, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.council_tax_england + source_concept: obr.council_tax_england + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.1, row 6 (''England + council tax receipts1''), GBP billion. Footnote 1, new in October: outturn reflects the latest MHCLG + pre-measures data and does not align with the public sector finances data used elsewhere in the + forecast.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_england.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_england.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_england.fy2027 + sheet_name: '5.1' + period_type: fiscal_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_england + label: England council tax receipts + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: England council tax receipts1 + table_record_kind: total + measures: + - measure_id: amount + label: England council tax receipts, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.council_tax_england + source_concept: obr.council_tax_england + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.1, row 6 (''England + council tax receipts1''), GBP billion. Footnote 1, new in October: outturn reflects the latest MHCLG + pre-measures data and does not align with the public sector finances data used elsewhere in the + forecast.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_england.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_england.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_england.fy2028 + sheet_name: '5.1' + period_type: fiscal_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_england + label: England council tax receipts + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: England council tax receipts1 + table_record_kind: total + measures: + - measure_id: amount + label: England council tax receipts, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.council_tax_england + source_concept: obr.council_tax_england + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.1, row 6 (''England + council tax receipts1''), GBP billion. Footnote 1, new in October: outturn reflects the latest MHCLG + pre-measures data and does not align with the public sector finances data used elsewhere in the + forecast.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_england.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_england.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_england.fy2029 + sheet_name: '5.1' + period_type: fiscal_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_england + label: England council tax receipts + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: England council tax receipts1 + table_record_kind: total + measures: + - measure_id: amount + label: England council tax receipts, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.council_tax_england + source_concept: obr.council_tax_england + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.1, row 6 (''England + council tax receipts1''), GBP billion. Footnote 1, new in October: outturn reflects the latest MHCLG + pre-measures data and does not align with the public sector finances data used elsewhere in the + forecast.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_england.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_england.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_england.fy2030 + sheet_name: '5.1' + period_type: fiscal_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_england + label: England council tax receipts + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: England council tax receipts1 + table_record_kind: total + measures: + - measure_id: amount + label: England council tax receipts, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.council_tax_england + source_concept: obr.council_tax_england + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.1, row 6 (''England + council tax receipts1''), GBP billion. Footnote 1, new in October: outturn reflects the latest MHCLG + pre-measures data and does not align with the public sector finances data used elsewhere in the + forecast.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_england.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_england.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_england.fy2031 + sheet_name: '5.1' + period_type: fiscal_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_england + label: England council tax receipts + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: England council tax receipts1 + table_record_kind: total + measures: + - measure_id: amount + label: England council tax receipts, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.council_tax_england + source_concept: obr.council_tax_england + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.1, row 6 (''England + council tax receipts1''), GBP billion. Footnote 1, new in October: outturn reflects the latest MHCLG + pre-measures data and does not align with the public sector finances data used elsewhere in the + forecast.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_scotland.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_scotland.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_scotland.fy2025 + sheet_name: '5.1' + period_type: fiscal_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_scotland + label: Scotland council tax receipts + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Scotland council tax receipts + table_record_kind: total + measures: + - measure_id: amount + label: Scotland council tax receipts, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.council_tax_scotland + source_concept: obr.council_tax_scotland + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 9 ('Scotland + council tax receipts'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_scotland.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_scotland.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_scotland.fy2026 + sheet_name: '5.1' + period_type: fiscal_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_scotland + label: Scotland council tax receipts + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Scotland council tax receipts + table_record_kind: total + measures: + - measure_id: amount + label: Scotland council tax receipts, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.council_tax_scotland + source_concept: obr.council_tax_scotland + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 9 ('Scotland + council tax receipts'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_scotland.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_scotland.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_scotland.fy2027 + sheet_name: '5.1' + period_type: fiscal_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_scotland + label: Scotland council tax receipts + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Scotland council tax receipts + table_record_kind: total + measures: + - measure_id: amount + label: Scotland council tax receipts, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.council_tax_scotland + source_concept: obr.council_tax_scotland + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 9 ('Scotland + council tax receipts'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_scotland.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_scotland.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_scotland.fy2028 + sheet_name: '5.1' + period_type: fiscal_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_scotland + label: Scotland council tax receipts + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Scotland council tax receipts + table_record_kind: total + measures: + - measure_id: amount + label: Scotland council tax receipts, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.council_tax_scotland + source_concept: obr.council_tax_scotland + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 9 ('Scotland + council tax receipts'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_scotland.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_scotland.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_scotland.fy2029 + sheet_name: '5.1' + period_type: fiscal_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_scotland + label: Scotland council tax receipts + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Scotland council tax receipts + table_record_kind: total + measures: + - measure_id: amount + label: Scotland council tax receipts, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.council_tax_scotland + source_concept: obr.council_tax_scotland + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 9 ('Scotland + council tax receipts'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_scotland.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_scotland.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_scotland.fy2030 + sheet_name: '5.1' + period_type: fiscal_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_scotland + label: Scotland council tax receipts + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Scotland council tax receipts + table_record_kind: total + measures: + - measure_id: amount + label: Scotland council tax receipts, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.council_tax_scotland + source_concept: obr.council_tax_scotland + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 9 ('Scotland + council tax receipts'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_scotland.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_scotland.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_scotland.fy2031 + sheet_name: '5.1' + period_type: fiscal_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_scotland + label: Scotland council tax receipts + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Scotland council tax receipts + table_record_kind: total + measures: + - measure_id: amount + label: Scotland council tax receipts, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.council_tax_scotland + source_concept: obr.council_tax_scotland + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 9 ('Scotland + council tax receipts'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_wales.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_wales.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_wales.fy2025 + sheet_name: '5.1' + period_type: fiscal_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_wales + label: Wales council tax receipts + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Wales council tax receipts + table_record_kind: total + measures: + - measure_id: amount + label: Wales council tax receipts, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.council_tax_wales + source_concept: obr.council_tax_wales + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 12 ('Wales council + tax receipts'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_wales.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_wales.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_wales.fy2026 + sheet_name: '5.1' + period_type: fiscal_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_wales + label: Wales council tax receipts + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Wales council tax receipts + table_record_kind: total + measures: + - measure_id: amount + label: Wales council tax receipts, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.council_tax_wales + source_concept: obr.council_tax_wales + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 12 ('Wales council + tax receipts'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_wales.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_wales.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_wales.fy2027 + sheet_name: '5.1' + period_type: fiscal_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_wales + label: Wales council tax receipts + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Wales council tax receipts + table_record_kind: total + measures: + - measure_id: amount + label: Wales council tax receipts, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.council_tax_wales + source_concept: obr.council_tax_wales + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 12 ('Wales council + tax receipts'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_wales.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_wales.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_wales.fy2028 + sheet_name: '5.1' + period_type: fiscal_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_wales + label: Wales council tax receipts + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Wales council tax receipts + table_record_kind: total + measures: + - measure_id: amount + label: Wales council tax receipts, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.council_tax_wales + source_concept: obr.council_tax_wales + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 12 ('Wales council + tax receipts'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_wales.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_wales.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_wales.fy2029 + sheet_name: '5.1' + period_type: fiscal_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_wales + label: Wales council tax receipts + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Wales council tax receipts + table_record_kind: total + measures: + - measure_id: amount + label: Wales council tax receipts, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.council_tax_wales + source_concept: obr.council_tax_wales + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 12 ('Wales council + tax receipts'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_wales.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_wales.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_wales.fy2030 + sheet_name: '5.1' + period_type: fiscal_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_wales + label: Wales council tax receipts + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Wales council tax receipts + table_record_kind: total + measures: + - measure_id: amount + label: Wales council tax receipts, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.council_tax_wales + source_concept: obr.council_tax_wales + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 12 ('Wales council + tax receipts'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_wales.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_wales.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_wales.fy2031 + sheet_name: '5.1' + period_type: fiscal_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_wales + label: Wales council tax receipts + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Wales council tax receipts + table_record_kind: total + measures: + - measure_id: amount + label: Wales council tax receipts, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.council_tax_wales + source_concept: obr.council_tax_wales + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 12 ('Wales council + tax receipts'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.domestic_rates.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.expenditure.domestic_rates.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.domestic_rates.fy2025 + sheet_name: '5.1' + period_type: fiscal_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: domestic_rates + label: NI domestic rates + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: NI domestic rates + table_record_kind: total + measures: + - measure_id: amount + label: NI domestic rates, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.domestic_rates + source_concept: obr.domestic_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 16 ('NI domestic + rates'), GBP billion. The OBR also shows Northern Ireland domestic rates in receipts table 4.2, + row 6 ('Northern Ireland domestic rates', package obr-efo-receipts-october-2026), with different + values; both are carried as published, and the OBR calls neither one regional or district. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.domestic_rates.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.domestic_rates.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.domestic_rates.fy2026 + sheet_name: '5.1' + period_type: fiscal_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: domestic_rates + label: NI domestic rates + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: NI domestic rates + table_record_kind: total + measures: + - measure_id: amount + label: NI domestic rates, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.domestic_rates + source_concept: obr.domestic_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 16 ('NI domestic + rates'), GBP billion. The OBR also shows Northern Ireland domestic rates in receipts table 4.2, + row 6 ('Northern Ireland domestic rates', package obr-efo-receipts-october-2026), with different + values; both are carried as published, and the OBR calls neither one regional or district. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.domestic_rates.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.domestic_rates.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.domestic_rates.fy2027 + sheet_name: '5.1' + period_type: fiscal_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: domestic_rates + label: NI domestic rates + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: NI domestic rates + table_record_kind: total + measures: + - measure_id: amount + label: NI domestic rates, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.domestic_rates + source_concept: obr.domestic_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 16 ('NI domestic + rates'), GBP billion. The OBR also shows Northern Ireland domestic rates in receipts table 4.2, + row 6 ('Northern Ireland domestic rates', package obr-efo-receipts-october-2026), with different + values; both are carried as published, and the OBR calls neither one regional or district. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.domestic_rates.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.domestic_rates.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.domestic_rates.fy2028 + sheet_name: '5.1' + period_type: fiscal_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: domestic_rates + label: NI domestic rates + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: NI domestic rates + table_record_kind: total + measures: + - measure_id: amount + label: NI domestic rates, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.domestic_rates + source_concept: obr.domestic_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 16 ('NI domestic + rates'), GBP billion. The OBR also shows Northern Ireland domestic rates in receipts table 4.2, + row 6 ('Northern Ireland domestic rates', package obr-efo-receipts-october-2026), with different + values; both are carried as published, and the OBR calls neither one regional or district. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.domestic_rates.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.domestic_rates.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.domestic_rates.fy2029 + sheet_name: '5.1' + period_type: fiscal_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: domestic_rates + label: NI domestic rates + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: NI domestic rates + table_record_kind: total + measures: + - measure_id: amount + label: NI domestic rates, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.domestic_rates + source_concept: obr.domestic_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 16 ('NI domestic + rates'), GBP billion. The OBR also shows Northern Ireland domestic rates in receipts table 4.2, + row 6 ('Northern Ireland domestic rates', package obr-efo-receipts-october-2026), with different + values; both are carried as published, and the OBR calls neither one regional or district. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.domestic_rates.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.domestic_rates.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.domestic_rates.fy2030 + sheet_name: '5.1' + period_type: fiscal_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: domestic_rates + label: NI domestic rates + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: NI domestic rates + table_record_kind: total + measures: + - measure_id: amount + label: NI domestic rates, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.domestic_rates + source_concept: obr.domestic_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 16 ('NI domestic + rates'), GBP billion. The OBR also shows Northern Ireland domestic rates in receipts table 4.2, + row 6 ('Northern Ireland domestic rates', package obr-efo-receipts-october-2026), with different + values; both are carried as published, and the OBR calls neither one regional or district. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.domestic_rates.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.domestic_rates.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.domestic_rates.fy2031 + sheet_name: '5.1' + period_type: fiscal_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: domestic_rates + label: NI domestic rates + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: NI domestic rates + table_record_kind: total + measures: + - measure_id: amount + label: NI domestic rates, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.domestic_rates + source_concept: obr.domestic_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 16 ('NI domestic + rates'), GBP billion. The OBR also shows Northern Ireland domestic rates in receipts table 4.2, + row 6 ('Northern Ireland domestic rates', package obr-efo-receipts-october-2026), with different + values; both are carried as published, and the OBR calls neither one regional or district. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_total.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_total.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_total.fy2025 + sheet_name: '5.1' + period_type: fiscal_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_total + label: Total net council tax receipts1 + ordinal: 0 + row_number: 19 + expected_row_header_column: B + expected_row_header: Total net council tax receipts2 + table_record_kind: total + measures: + - measure_id: amount + label: Total net council tax receipts1, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.council_tax_total + source_concept: obr.council_tax_total + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.1, row 19 (''Total + net council tax receipts2''), GBP billion. Footnote 2: the table breaks down the council tax receipts + line of Table A.5 of the October 2026 EFO.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_total.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_total.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_total.fy2026 + sheet_name: '5.1' + period_type: fiscal_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_total + label: Total net council tax receipts1 + ordinal: 0 + row_number: 19 + expected_row_header_column: B + expected_row_header: Total net council tax receipts2 + table_record_kind: total + measures: + - measure_id: amount + label: Total net council tax receipts1, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.council_tax_total + source_concept: obr.council_tax_total + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.1, row 19 (''Total + net council tax receipts2''), GBP billion. Footnote 2: the table breaks down the council tax receipts + line of Table A.5 of the October 2026 EFO.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_total.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_total.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_total.fy2027 + sheet_name: '5.1' + period_type: fiscal_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_total + label: Total net council tax receipts1 + ordinal: 0 + row_number: 19 + expected_row_header_column: B + expected_row_header: Total net council tax receipts2 + table_record_kind: total + measures: + - measure_id: amount + label: Total net council tax receipts1, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.council_tax_total + source_concept: obr.council_tax_total + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.1, row 19 (''Total + net council tax receipts2''), GBP billion. Footnote 2: the table breaks down the council tax receipts + line of Table A.5 of the October 2026 EFO.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_total.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_total.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_total.fy2028 + sheet_name: '5.1' + period_type: fiscal_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_total + label: Total net council tax receipts1 + ordinal: 0 + row_number: 19 + expected_row_header_column: B + expected_row_header: Total net council tax receipts2 + table_record_kind: total + measures: + - measure_id: amount + label: Total net council tax receipts1, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.council_tax_total + source_concept: obr.council_tax_total + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.1, row 19 (''Total + net council tax receipts2''), GBP billion. Footnote 2: the table breaks down the council tax receipts + line of Table A.5 of the October 2026 EFO.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_total.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_total.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_total.fy2029 + sheet_name: '5.1' + period_type: fiscal_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_total + label: Total net council tax receipts1 + ordinal: 0 + row_number: 19 + expected_row_header_column: B + expected_row_header: Total net council tax receipts2 + table_record_kind: total + measures: + - measure_id: amount + label: Total net council tax receipts1, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.council_tax_total + source_concept: obr.council_tax_total + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.1, row 19 (''Total + net council tax receipts2''), GBP billion. Footnote 2: the table breaks down the council tax receipts + line of Table A.5 of the October 2026 EFO.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_total.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_total.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_total.fy2030 + sheet_name: '5.1' + period_type: fiscal_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_total + label: Total net council tax receipts1 + ordinal: 0 + row_number: 19 + expected_row_header_column: B + expected_row_header: Total net council tax receipts2 + table_record_kind: total + measures: + - measure_id: amount + label: Total net council tax receipts1, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.council_tax_total + source_concept: obr.council_tax_total + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.1, row 19 (''Total + net council tax receipts2''), GBP billion. Footnote 2: the table breaks down the council tax receipts + line of Table A.5 of the October 2026 EFO.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_total.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_total.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_total.fy2031 + sheet_name: '5.1' + period_type: fiscal_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_total + label: Total net council tax receipts1 + ordinal: 0 + row_number: 19 + expected_row_header_column: B + expected_row_header: Total net council tax receipts2 + table_record_kind: total + measures: + - measure_id: amount + label: Total net council tax receipts1, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.council_tax_total + source_concept: obr.council_tax_total + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.1, row 19 (''Total + net council tax receipts2''), GBP billion. Footnote 2: the table breaks down the council tax receipts + line of Table A.5 of the October 2026 EFO.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.housing_benefit.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.expenditure.housing_benefit.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.housing_benefit.fy2025 + sheet_name: '5.9' + period_type: fiscal_year + period: 2025 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: housing_benefit + label: Housing benefit (not on JSA)1 + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Housing benefit (not on JSA)1 + table_record_kind: total + measures: + - measure_id: amount + label: Housing benefit (not on JSA)1, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.housing_benefit + source_concept: obr.housing_benefit + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 9 (''Housing + benefit (not on JSA)1''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s + benefit expenditure and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.housing_benefit.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.housing_benefit.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.housing_benefit.fy2026 + sheet_name: '5.9' + period_type: fiscal_year + period: 2026 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: housing_benefit + label: Housing benefit (not on JSA)1 + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Housing benefit (not on JSA)1 + table_record_kind: total + measures: + - measure_id: amount + label: Housing benefit (not on JSA)1, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.housing_benefit + source_concept: obr.housing_benefit + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 9 (''Housing + benefit (not on JSA)1''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s + benefit expenditure and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.housing_benefit.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.housing_benefit.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.housing_benefit.fy2027 + sheet_name: '5.9' + period_type: fiscal_year + period: 2027 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: housing_benefit + label: Housing benefit (not on JSA)1 + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Housing benefit (not on JSA)1 + table_record_kind: total + measures: + - measure_id: amount + label: Housing benefit (not on JSA)1, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.housing_benefit + source_concept: obr.housing_benefit + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 9 (''Housing + benefit (not on JSA)1''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s + benefit expenditure and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.housing_benefit.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.housing_benefit.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.housing_benefit.fy2028 + sheet_name: '5.9' + period_type: fiscal_year + period: 2028 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: housing_benefit + label: Housing benefit (not on JSA)1 + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Housing benefit (not on JSA)1 + table_record_kind: total + measures: + - measure_id: amount + label: Housing benefit (not on JSA)1, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.housing_benefit + source_concept: obr.housing_benefit + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 9 (''Housing + benefit (not on JSA)1''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s + benefit expenditure and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.housing_benefit.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.housing_benefit.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.housing_benefit.fy2029 + sheet_name: '5.9' + period_type: fiscal_year + period: 2029 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: housing_benefit + label: Housing benefit (not on JSA)1 + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Housing benefit (not on JSA)1 + table_record_kind: total + measures: + - measure_id: amount + label: Housing benefit (not on JSA)1, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.housing_benefit + source_concept: obr.housing_benefit + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 9 (''Housing + benefit (not on JSA)1''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s + benefit expenditure and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.housing_benefit.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.housing_benefit.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.housing_benefit.fy2030 + sheet_name: '5.9' + period_type: fiscal_year + period: 2030 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: housing_benefit + label: Housing benefit (not on JSA)1 + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Housing benefit (not on JSA)1 + table_record_kind: total + measures: + - measure_id: amount + label: Housing benefit (not on JSA)1, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.housing_benefit + source_concept: obr.housing_benefit + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 9 (''Housing + benefit (not on JSA)1''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s + benefit expenditure and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.housing_benefit.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.housing_benefit.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.housing_benefit.fy2031 + sheet_name: '5.9' + period_type: fiscal_year + period: 2031 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: housing_benefit + label: Housing benefit (not on JSA)1 + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Housing benefit (not on JSA)1 + table_record_kind: total + measures: + - measure_id: amount + label: Housing benefit (not on JSA)1, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.housing_benefit + source_concept: obr.housing_benefit + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 9 (''Housing + benefit (not on JSA)1''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s + benefit expenditure and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.dla_and_pip.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.expenditure.dla_and_pip.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.dla_and_pip.fy2025 + sheet_name: '5.9' + period_type: fiscal_year + period: 2025 + geography_id: K04000001 + geography_level: country + geography_name: England and Wales + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: dla_and_pip + label: Disability living allowance and personal independence payments + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Disability living allowance and personal independence payments + table_record_kind: total + measures: + - measure_id: amount + label: Disability living allowance and personal independence payments, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.dla_and_pip + source_concept: obr.dla_and_pip + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 10 (''Disability + living allowance and personal independence payments''), GBP billion. Geography: England and Wales, + with people resident overseas, as in the March 2026 package: DWP''s tables (Spring 2026, Notes 3 + and 4) leave Scottish Disability Living Allowance and Personal Independence Payment cases out from + 1 April 2020, when executive competence moved to the Scottish Government.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.dla_and_pip.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.dla_and_pip.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.dla_and_pip.fy2026 + sheet_name: '5.9' + period_type: fiscal_year + period: 2026 + geography_id: K04000001 + geography_level: country + geography_name: England and Wales + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: dla_and_pip + label: Disability living allowance and personal independence payments + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Disability living allowance and personal independence payments + table_record_kind: total + measures: + - measure_id: amount + label: Disability living allowance and personal independence payments, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.dla_and_pip + source_concept: obr.dla_and_pip + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 10 (''Disability + living allowance and personal independence payments''), GBP billion. Geography: England and Wales, + with people resident overseas, as in the March 2026 package: DWP''s tables (Spring 2026, Notes 3 + and 4) leave Scottish Disability Living Allowance and Personal Independence Payment cases out from + 1 April 2020, when executive competence moved to the Scottish Government.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.dla_and_pip.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.dla_and_pip.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.dla_and_pip.fy2027 + sheet_name: '5.9' + period_type: fiscal_year + period: 2027 + geography_id: K04000001 + geography_level: country + geography_name: England and Wales + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: dla_and_pip + label: Disability living allowance and personal independence payments + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Disability living allowance and personal independence payments + table_record_kind: total + measures: + - measure_id: amount + label: Disability living allowance and personal independence payments, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.dla_and_pip + source_concept: obr.dla_and_pip + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 10 (''Disability + living allowance and personal independence payments''), GBP billion. Geography: England and Wales, + with people resident overseas, as in the March 2026 package: DWP''s tables (Spring 2026, Notes 3 + and 4) leave Scottish Disability Living Allowance and Personal Independence Payment cases out from + 1 April 2020, when executive competence moved to the Scottish Government.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.dla_and_pip.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.dla_and_pip.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.dla_and_pip.fy2028 + sheet_name: '5.9' + period_type: fiscal_year + period: 2028 + geography_id: K04000001 + geography_level: country + geography_name: England and Wales + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: dla_and_pip + label: Disability living allowance and personal independence payments + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Disability living allowance and personal independence payments + table_record_kind: total + measures: + - measure_id: amount + label: Disability living allowance and personal independence payments, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.dla_and_pip + source_concept: obr.dla_and_pip + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 10 (''Disability + living allowance and personal independence payments''), GBP billion. Geography: England and Wales, + with people resident overseas, as in the March 2026 package: DWP''s tables (Spring 2026, Notes 3 + and 4) leave Scottish Disability Living Allowance and Personal Independence Payment cases out from + 1 April 2020, when executive competence moved to the Scottish Government.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.dla_and_pip.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.dla_and_pip.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.dla_and_pip.fy2029 + sheet_name: '5.9' + period_type: fiscal_year + period: 2029 + geography_id: K04000001 + geography_level: country + geography_name: England and Wales + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: dla_and_pip + label: Disability living allowance and personal independence payments + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Disability living allowance and personal independence payments + table_record_kind: total + measures: + - measure_id: amount + label: Disability living allowance and personal independence payments, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.dla_and_pip + source_concept: obr.dla_and_pip + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 10 (''Disability + living allowance and personal independence payments''), GBP billion. Geography: England and Wales, + with people resident overseas, as in the March 2026 package: DWP''s tables (Spring 2026, Notes 3 + and 4) leave Scottish Disability Living Allowance and Personal Independence Payment cases out from + 1 April 2020, when executive competence moved to the Scottish Government.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.dla_and_pip.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.dla_and_pip.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.dla_and_pip.fy2030 + sheet_name: '5.9' + period_type: fiscal_year + period: 2030 + geography_id: K04000001 + geography_level: country + geography_name: England and Wales + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: dla_and_pip + label: Disability living allowance and personal independence payments + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Disability living allowance and personal independence payments + table_record_kind: total + measures: + - measure_id: amount + label: Disability living allowance and personal independence payments, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.dla_and_pip + source_concept: obr.dla_and_pip + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 10 (''Disability + living allowance and personal independence payments''), GBP billion. Geography: England and Wales, + with people resident overseas, as in the March 2026 package: DWP''s tables (Spring 2026, Notes 3 + and 4) leave Scottish Disability Living Allowance and Personal Independence Payment cases out from + 1 April 2020, when executive competence moved to the Scottish Government.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.dla_and_pip.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.dla_and_pip.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.dla_and_pip.fy2031 + sheet_name: '5.9' + period_type: fiscal_year + period: 2031 + geography_id: K04000001 + geography_level: country + geography_name: England and Wales + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: dla_and_pip + label: Disability living allowance and personal independence payments + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Disability living allowance and personal independence payments + table_record_kind: total + measures: + - measure_id: amount + label: Disability living allowance and personal independence payments, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.dla_and_pip + source_concept: obr.dla_and_pip + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 10 (''Disability + living allowance and personal independence payments''), GBP billion. Geography: England and Wales, + with people resident overseas, as in the March 2026 package: DWP''s tables (Spring 2026, Notes 3 + and 4) leave Scottish Disability Living Allowance and Personal Independence Payment cases out from + 1 April 2020, when executive competence moved to the Scottish Government.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.incapacity_benefits.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.expenditure.incapacity_benefits.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.incapacity_benefits.fy2025 + sheet_name: '5.9' + period_type: fiscal_year + period: 2025 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: incapacity_benefits + label: Incapacity benefits2 + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Incapacity benefits2 + table_record_kind: total + measures: + - measure_id: amount + label: Incapacity benefits2, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.incapacity_benefits + source_concept: obr.incapacity_benefits + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 11 (''Incapacity + benefits2''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own. The line includes Severe Disablement + Allowance, which DWP gives for England and Wales only from 1 April 2020 (Notes 4).' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.incapacity_benefits.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.incapacity_benefits.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.incapacity_benefits.fy2026 + sheet_name: '5.9' + period_type: fiscal_year + period: 2026 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: incapacity_benefits + label: Incapacity benefits2 + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Incapacity benefits2 + table_record_kind: total + measures: + - measure_id: amount + label: Incapacity benefits2, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.incapacity_benefits + source_concept: obr.incapacity_benefits + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 11 (''Incapacity + benefits2''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own. The line includes Severe Disablement + Allowance, which DWP gives for England and Wales only from 1 April 2020 (Notes 4).' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.incapacity_benefits.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.incapacity_benefits.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.incapacity_benefits.fy2027 + sheet_name: '5.9' + period_type: fiscal_year + period: 2027 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: incapacity_benefits + label: Incapacity benefits2 + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Incapacity benefits2 + table_record_kind: total + measures: + - measure_id: amount + label: Incapacity benefits2, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.incapacity_benefits + source_concept: obr.incapacity_benefits + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 11 (''Incapacity + benefits2''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own. The line includes Severe Disablement + Allowance, which DWP gives for England and Wales only from 1 April 2020 (Notes 4).' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.incapacity_benefits.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.incapacity_benefits.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.incapacity_benefits.fy2028 + sheet_name: '5.9' + period_type: fiscal_year + period: 2028 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: incapacity_benefits + label: Incapacity benefits2 + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Incapacity benefits2 + table_record_kind: total + measures: + - measure_id: amount + label: Incapacity benefits2, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.incapacity_benefits + source_concept: obr.incapacity_benefits + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 11 (''Incapacity + benefits2''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own. The line includes Severe Disablement + Allowance, which DWP gives for England and Wales only from 1 April 2020 (Notes 4).' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.incapacity_benefits.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.incapacity_benefits.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.incapacity_benefits.fy2029 + sheet_name: '5.9' + period_type: fiscal_year + period: 2029 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: incapacity_benefits + label: Incapacity benefits2 + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Incapacity benefits2 + table_record_kind: total + measures: + - measure_id: amount + label: Incapacity benefits2, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.incapacity_benefits + source_concept: obr.incapacity_benefits + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 11 (''Incapacity + benefits2''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own. The line includes Severe Disablement + Allowance, which DWP gives for England and Wales only from 1 April 2020 (Notes 4).' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.incapacity_benefits.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.incapacity_benefits.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.incapacity_benefits.fy2030 + sheet_name: '5.9' + period_type: fiscal_year + period: 2030 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: incapacity_benefits + label: Incapacity benefits2 + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Incapacity benefits2 + table_record_kind: total + measures: + - measure_id: amount + label: Incapacity benefits2, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.incapacity_benefits + source_concept: obr.incapacity_benefits + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 11 (''Incapacity + benefits2''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own. The line includes Severe Disablement + Allowance, which DWP gives for England and Wales only from 1 April 2020 (Notes 4).' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.incapacity_benefits.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.incapacity_benefits.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.incapacity_benefits.fy2031 + sheet_name: '5.9' + period_type: fiscal_year + period: 2031 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: incapacity_benefits + label: Incapacity benefits2 + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Incapacity benefits2 + table_record_kind: total + measures: + - measure_id: amount + label: Incapacity benefits2, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.incapacity_benefits + source_concept: obr.incapacity_benefits + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 11 (''Incapacity + benefits2''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own. The line includes Severe Disablement + Allowance, which DWP gives for England and Wales only from 1 April 2020 (Notes 4).' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.attendance_allowance.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.expenditure.attendance_allowance.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.attendance_allowance.fy2025 + sheet_name: '5.9' + period_type: fiscal_year + period: 2025 + geography_id: K04000001 + geography_level: country + geography_name: England and Wales + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: attendance_allowance + label: Attendance allowance + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Attendance allowance + table_record_kind: total + measures: + - measure_id: amount + label: Attendance allowance, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.attendance_allowance + source_concept: obr.attendance_allowance + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 12 (''Attendance + allowance''), GBP billion. Geography: England and Wales, with people resident overseas, as in the + March 2026 package: DWP''s tables (Spring 2026, Notes 3 and 4) leave Scottish Attendance Allowance + cases out from 1 April 2020, when executive competence moved to the Scottish Government.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.attendance_allowance.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.attendance_allowance.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.attendance_allowance.fy2026 + sheet_name: '5.9' + period_type: fiscal_year + period: 2026 + geography_id: K04000001 + geography_level: country + geography_name: England and Wales + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: attendance_allowance + label: Attendance allowance + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Attendance allowance + table_record_kind: total + measures: + - measure_id: amount + label: Attendance allowance, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.attendance_allowance + source_concept: obr.attendance_allowance + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 12 (''Attendance + allowance''), GBP billion. Geography: England and Wales, with people resident overseas, as in the + March 2026 package: DWP''s tables (Spring 2026, Notes 3 and 4) leave Scottish Attendance Allowance + cases out from 1 April 2020, when executive competence moved to the Scottish Government.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.attendance_allowance.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.attendance_allowance.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.attendance_allowance.fy2027 + sheet_name: '5.9' + period_type: fiscal_year + period: 2027 + geography_id: K04000001 + geography_level: country + geography_name: England and Wales + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: attendance_allowance + label: Attendance allowance + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Attendance allowance + table_record_kind: total + measures: + - measure_id: amount + label: Attendance allowance, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.attendance_allowance + source_concept: obr.attendance_allowance + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 12 (''Attendance + allowance''), GBP billion. Geography: England and Wales, with people resident overseas, as in the + March 2026 package: DWP''s tables (Spring 2026, Notes 3 and 4) leave Scottish Attendance Allowance + cases out from 1 April 2020, when executive competence moved to the Scottish Government.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.attendance_allowance.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.attendance_allowance.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.attendance_allowance.fy2028 + sheet_name: '5.9' + period_type: fiscal_year + period: 2028 + geography_id: K04000001 + geography_level: country + geography_name: England and Wales + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: attendance_allowance + label: Attendance allowance + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Attendance allowance + table_record_kind: total + measures: + - measure_id: amount + label: Attendance allowance, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.attendance_allowance + source_concept: obr.attendance_allowance + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 12 (''Attendance + allowance''), GBP billion. Geography: England and Wales, with people resident overseas, as in the + March 2026 package: DWP''s tables (Spring 2026, Notes 3 and 4) leave Scottish Attendance Allowance + cases out from 1 April 2020, when executive competence moved to the Scottish Government.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.attendance_allowance.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.attendance_allowance.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.attendance_allowance.fy2029 + sheet_name: '5.9' + period_type: fiscal_year + period: 2029 + geography_id: K04000001 + geography_level: country + geography_name: England and Wales + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: attendance_allowance + label: Attendance allowance + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Attendance allowance + table_record_kind: total + measures: + - measure_id: amount + label: Attendance allowance, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.attendance_allowance + source_concept: obr.attendance_allowance + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 12 (''Attendance + allowance''), GBP billion. Geography: England and Wales, with people resident overseas, as in the + March 2026 package: DWP''s tables (Spring 2026, Notes 3 and 4) leave Scottish Attendance Allowance + cases out from 1 April 2020, when executive competence moved to the Scottish Government.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.attendance_allowance.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.attendance_allowance.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.attendance_allowance.fy2030 + sheet_name: '5.9' + period_type: fiscal_year + period: 2030 + geography_id: K04000001 + geography_level: country + geography_name: England and Wales + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: attendance_allowance + label: Attendance allowance + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Attendance allowance + table_record_kind: total + measures: + - measure_id: amount + label: Attendance allowance, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.attendance_allowance + source_concept: obr.attendance_allowance + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 12 (''Attendance + allowance''), GBP billion. Geography: England and Wales, with people resident overseas, as in the + March 2026 package: DWP''s tables (Spring 2026, Notes 3 and 4) leave Scottish Attendance Allowance + cases out from 1 April 2020, when executive competence moved to the Scottish Government.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.attendance_allowance.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.attendance_allowance.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.attendance_allowance.fy2031 + sheet_name: '5.9' + period_type: fiscal_year + period: 2031 + geography_id: K04000001 + geography_level: country + geography_name: England and Wales + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: attendance_allowance + label: Attendance allowance + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Attendance allowance + table_record_kind: total + measures: + - measure_id: amount + label: Attendance allowance, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.attendance_allowance + source_concept: obr.attendance_allowance + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 12 (''Attendance + allowance''), GBP billion. Geography: England and Wales, with people resident overseas, as in the + March 2026 package: DWP''s tables (Spring 2026, Notes 3 and 4) leave Scottish Attendance Allowance + cases out from 1 April 2020, when executive competence moved to the Scottish Government.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.pension_credit.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.expenditure.pension_credit.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.pension_credit.fy2025 + sheet_name: '5.9' + period_type: fiscal_year + period: 2025 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: pension_credit + label: Pension credit + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Pension credit + table_record_kind: total + measures: + - measure_id: amount + label: Pension credit, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.pension_credit + source_concept: obr.pension_credit + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 13 (''Pension + credit''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.pension_credit.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.pension_credit.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.pension_credit.fy2026 + sheet_name: '5.9' + period_type: fiscal_year + period: 2026 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: pension_credit + label: Pension credit + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Pension credit + table_record_kind: total + measures: + - measure_id: amount + label: Pension credit, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.pension_credit + source_concept: obr.pension_credit + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 13 (''Pension + credit''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.pension_credit.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.pension_credit.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.pension_credit.fy2027 + sheet_name: '5.9' + period_type: fiscal_year + period: 2027 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: pension_credit + label: Pension credit + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Pension credit + table_record_kind: total + measures: + - measure_id: amount + label: Pension credit, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.pension_credit + source_concept: obr.pension_credit + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 13 (''Pension + credit''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.pension_credit.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.pension_credit.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.pension_credit.fy2028 + sheet_name: '5.9' + period_type: fiscal_year + period: 2028 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: pension_credit + label: Pension credit + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Pension credit + table_record_kind: total + measures: + - measure_id: amount + label: Pension credit, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.pension_credit + source_concept: obr.pension_credit + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 13 (''Pension + credit''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.pension_credit.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.pension_credit.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.pension_credit.fy2029 + sheet_name: '5.9' + period_type: fiscal_year + period: 2029 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: pension_credit + label: Pension credit + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Pension credit + table_record_kind: total + measures: + - measure_id: amount + label: Pension credit, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.pension_credit + source_concept: obr.pension_credit + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 13 (''Pension + credit''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.pension_credit.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.pension_credit.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.pension_credit.fy2030 + sheet_name: '5.9' + period_type: fiscal_year + period: 2030 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: pension_credit + label: Pension credit + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Pension credit + table_record_kind: total + measures: + - measure_id: amount + label: Pension credit, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.pension_credit + source_concept: obr.pension_credit + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 13 (''Pension + credit''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.pension_credit.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.pension_credit.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.pension_credit.fy2031 + sheet_name: '5.9' + period_type: fiscal_year + period: 2031 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: pension_credit + label: Pension credit + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Pension credit + table_record_kind: total + measures: + - measure_id: amount + label: Pension credit, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.pension_credit + source_concept: obr.pension_credit + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 13 (''Pension + credit''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.carers_allowance.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.expenditure.carers_allowance.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.carers_allowance.fy2025 + sheet_name: '5.9' + period_type: fiscal_year + period: 2025 + geography_id: K04000001 + geography_level: country + geography_name: England and Wales + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: carers_allowance + label: Carer's allowance + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Carer's allowance + table_record_kind: total + measures: + - measure_id: amount + label: Carer's allowance, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.carers_allowance + source_concept: obr.carers_allowance + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 14 (''Carer''s + allowance''), GBP billion. Geography: England and Wales, with people resident overseas, as in the + March 2026 package: DWP''s tables (Spring 2026, Notes 3 and 4) leave Scottish Carer''s Allowance + cases out from 3 September 2018, when executive competence moved to the Scottish Government.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.carers_allowance.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.carers_allowance.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.carers_allowance.fy2026 + sheet_name: '5.9' + period_type: fiscal_year + period: 2026 + geography_id: K04000001 + geography_level: country + geography_name: England and Wales + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: carers_allowance + label: Carer's allowance + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Carer's allowance + table_record_kind: total + measures: + - measure_id: amount + label: Carer's allowance, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.carers_allowance + source_concept: obr.carers_allowance + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 14 (''Carer''s + allowance''), GBP billion. Geography: England and Wales, with people resident overseas, as in the + March 2026 package: DWP''s tables (Spring 2026, Notes 3 and 4) leave Scottish Carer''s Allowance + cases out from 3 September 2018, when executive competence moved to the Scottish Government.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.carers_allowance.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.carers_allowance.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.carers_allowance.fy2027 + sheet_name: '5.9' + period_type: fiscal_year + period: 2027 + geography_id: K04000001 + geography_level: country + geography_name: England and Wales + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: carers_allowance + label: Carer's allowance + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Carer's allowance + table_record_kind: total + measures: + - measure_id: amount + label: Carer's allowance, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.carers_allowance + source_concept: obr.carers_allowance + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 14 (''Carer''s + allowance''), GBP billion. Geography: England and Wales, with people resident overseas, as in the + March 2026 package: DWP''s tables (Spring 2026, Notes 3 and 4) leave Scottish Carer''s Allowance + cases out from 3 September 2018, when executive competence moved to the Scottish Government.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.carers_allowance.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.carers_allowance.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.carers_allowance.fy2028 + sheet_name: '5.9' + period_type: fiscal_year + period: 2028 + geography_id: K04000001 + geography_level: country + geography_name: England and Wales + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: carers_allowance + label: Carer's allowance + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Carer's allowance + table_record_kind: total + measures: + - measure_id: amount + label: Carer's allowance, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.carers_allowance + source_concept: obr.carers_allowance + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 14 (''Carer''s + allowance''), GBP billion. Geography: England and Wales, with people resident overseas, as in the + March 2026 package: DWP''s tables (Spring 2026, Notes 3 and 4) leave Scottish Carer''s Allowance + cases out from 3 September 2018, when executive competence moved to the Scottish Government.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.carers_allowance.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.carers_allowance.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.carers_allowance.fy2029 + sheet_name: '5.9' + period_type: fiscal_year + period: 2029 + geography_id: K04000001 + geography_level: country + geography_name: England and Wales + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: carers_allowance + label: Carer's allowance + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Carer's allowance + table_record_kind: total + measures: + - measure_id: amount + label: Carer's allowance, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.carers_allowance + source_concept: obr.carers_allowance + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 14 (''Carer''s + allowance''), GBP billion. Geography: England and Wales, with people resident overseas, as in the + March 2026 package: DWP''s tables (Spring 2026, Notes 3 and 4) leave Scottish Carer''s Allowance + cases out from 3 September 2018, when executive competence moved to the Scottish Government.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.carers_allowance.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.carers_allowance.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.carers_allowance.fy2030 + sheet_name: '5.9' + period_type: fiscal_year + period: 2030 + geography_id: K04000001 + geography_level: country + geography_name: England and Wales + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: carers_allowance + label: Carer's allowance + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Carer's allowance + table_record_kind: total + measures: + - measure_id: amount + label: Carer's allowance, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.carers_allowance + source_concept: obr.carers_allowance + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 14 (''Carer''s + allowance''), GBP billion. Geography: England and Wales, with people resident overseas, as in the + March 2026 package: DWP''s tables (Spring 2026, Notes 3 and 4) leave Scottish Carer''s Allowance + cases out from 3 September 2018, when executive competence moved to the Scottish Government.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.carers_allowance.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.carers_allowance.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.carers_allowance.fy2031 + sheet_name: '5.9' + period_type: fiscal_year + period: 2031 + geography_id: K04000001 + geography_level: country + geography_name: England and Wales + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: carers_allowance + label: Carer's allowance + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Carer's allowance + table_record_kind: total + measures: + - measure_id: amount + label: Carer's allowance, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.carers_allowance + source_concept: obr.carers_allowance + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 14 (''Carer''s + allowance''), GBP billion. Geography: England and Wales, with people resident overseas, as in the + March 2026 package: DWP''s tables (Spring 2026, Notes 3 and 4) leave Scottish Carer''s Allowance + cases out from 3 September 2018, when executive competence moved to the Scottish Government.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.statutory_maternity_pay.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.expenditure.statutory_maternity_pay.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.statutory_maternity_pay.fy2025 + sheet_name: '5.9' + period_type: fiscal_year + period: 2025 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: statutory_maternity_pay + label: Statutory maternity pay + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Statutory maternity pay + table_record_kind: total + measures: + - measure_id: amount + label: Statutory maternity pay, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.statutory_maternity_pay + source_concept: obr.statutory_maternity_pay + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 15 (''Statutory + maternity pay''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit + expenditure and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.statutory_maternity_pay.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.statutory_maternity_pay.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.statutory_maternity_pay.fy2026 + sheet_name: '5.9' + period_type: fiscal_year + period: 2026 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: statutory_maternity_pay + label: Statutory maternity pay + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Statutory maternity pay + table_record_kind: total + measures: + - measure_id: amount + label: Statutory maternity pay, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.statutory_maternity_pay + source_concept: obr.statutory_maternity_pay + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 15 (''Statutory + maternity pay''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit + expenditure and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.statutory_maternity_pay.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.statutory_maternity_pay.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.statutory_maternity_pay.fy2027 + sheet_name: '5.9' + period_type: fiscal_year + period: 2027 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: statutory_maternity_pay + label: Statutory maternity pay + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Statutory maternity pay + table_record_kind: total + measures: + - measure_id: amount + label: Statutory maternity pay, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.statutory_maternity_pay + source_concept: obr.statutory_maternity_pay + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 15 (''Statutory + maternity pay''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit + expenditure and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.statutory_maternity_pay.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.statutory_maternity_pay.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.statutory_maternity_pay.fy2028 + sheet_name: '5.9' + period_type: fiscal_year + period: 2028 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: statutory_maternity_pay + label: Statutory maternity pay + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Statutory maternity pay + table_record_kind: total + measures: + - measure_id: amount + label: Statutory maternity pay, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.statutory_maternity_pay + source_concept: obr.statutory_maternity_pay + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 15 (''Statutory + maternity pay''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit + expenditure and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.statutory_maternity_pay.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.statutory_maternity_pay.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.statutory_maternity_pay.fy2029 + sheet_name: '5.9' + period_type: fiscal_year + period: 2029 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: statutory_maternity_pay + label: Statutory maternity pay + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Statutory maternity pay + table_record_kind: total + measures: + - measure_id: amount + label: Statutory maternity pay, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.statutory_maternity_pay + source_concept: obr.statutory_maternity_pay + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 15 (''Statutory + maternity pay''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit + expenditure and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.statutory_maternity_pay.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.statutory_maternity_pay.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.statutory_maternity_pay.fy2030 + sheet_name: '5.9' + period_type: fiscal_year + period: 2030 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: statutory_maternity_pay + label: Statutory maternity pay + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Statutory maternity pay + table_record_kind: total + measures: + - measure_id: amount + label: Statutory maternity pay, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.statutory_maternity_pay + source_concept: obr.statutory_maternity_pay + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 15 (''Statutory + maternity pay''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit + expenditure and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.statutory_maternity_pay.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.statutory_maternity_pay.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.statutory_maternity_pay.fy2031 + sheet_name: '5.9' + period_type: fiscal_year + period: 2031 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: statutory_maternity_pay + label: Statutory maternity pay + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Statutory maternity pay + table_record_kind: total + measures: + - measure_id: amount + label: Statutory maternity pay, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.statutory_maternity_pay + source_concept: obr.statutory_maternity_pay + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 15 (''Statutory + maternity pay''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit + expenditure and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.winter_fuel_payment.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.expenditure.winter_fuel_payment.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.winter_fuel_payment.fy2025 + sheet_name: '5.9' + period_type: fiscal_year + period: 2025 + geography_id: K04000001 + geography_level: country + geography_name: England and Wales + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: winter_fuel_payment + label: Winter fuel payment + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Winter fuel payment + table_record_kind: total + measures: + - measure_id: amount + label: Winter fuel payment, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.winter_fuel_payment + source_concept: obr.winter_fuel_payment + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 17 (''Winter + fuel payment''), GBP billion. Geography: England and Wales, with people resident overseas, as in + the March 2026 package: DWP''s tables (Spring 2026, Notes 3 and 4) leave Scottish Winter Fuel Payment + cases out from April 2024, when the payment was devolved.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.winter_fuel_payment.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.winter_fuel_payment.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.winter_fuel_payment.fy2026 + sheet_name: '5.9' + period_type: fiscal_year + period: 2026 + geography_id: K04000001 + geography_level: country + geography_name: England and Wales + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: winter_fuel_payment + label: Winter fuel payment + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Winter fuel payment + table_record_kind: total + measures: + - measure_id: amount + label: Winter fuel payment, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.winter_fuel_payment + source_concept: obr.winter_fuel_payment + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 17 (''Winter + fuel payment''), GBP billion. Geography: England and Wales, with people resident overseas, as in + the March 2026 package: DWP''s tables (Spring 2026, Notes 3 and 4) leave Scottish Winter Fuel Payment + cases out from April 2024, when the payment was devolved.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.winter_fuel_payment.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.winter_fuel_payment.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.winter_fuel_payment.fy2027 + sheet_name: '5.9' + period_type: fiscal_year + period: 2027 + geography_id: K04000001 + geography_level: country + geography_name: England and Wales + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: winter_fuel_payment + label: Winter fuel payment + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Winter fuel payment + table_record_kind: total + measures: + - measure_id: amount + label: Winter fuel payment, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.winter_fuel_payment + source_concept: obr.winter_fuel_payment + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 17 (''Winter + fuel payment''), GBP billion. Geography: England and Wales, with people resident overseas, as in + the March 2026 package: DWP''s tables (Spring 2026, Notes 3 and 4) leave Scottish Winter Fuel Payment + cases out from April 2024, when the payment was devolved.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.winter_fuel_payment.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.winter_fuel_payment.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.winter_fuel_payment.fy2028 + sheet_name: '5.9' + period_type: fiscal_year + period: 2028 + geography_id: K04000001 + geography_level: country + geography_name: England and Wales + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: winter_fuel_payment + label: Winter fuel payment + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Winter fuel payment + table_record_kind: total + measures: + - measure_id: amount + label: Winter fuel payment, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.winter_fuel_payment + source_concept: obr.winter_fuel_payment + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 17 (''Winter + fuel payment''), GBP billion. Geography: England and Wales, with people resident overseas, as in + the March 2026 package: DWP''s tables (Spring 2026, Notes 3 and 4) leave Scottish Winter Fuel Payment + cases out from April 2024, when the payment was devolved.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.winter_fuel_payment.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.winter_fuel_payment.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.winter_fuel_payment.fy2029 + sheet_name: '5.9' + period_type: fiscal_year + period: 2029 + geography_id: K04000001 + geography_level: country + geography_name: England and Wales + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: winter_fuel_payment + label: Winter fuel payment + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Winter fuel payment + table_record_kind: total + measures: + - measure_id: amount + label: Winter fuel payment, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.winter_fuel_payment + source_concept: obr.winter_fuel_payment + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 17 (''Winter + fuel payment''), GBP billion. Geography: England and Wales, with people resident overseas, as in + the March 2026 package: DWP''s tables (Spring 2026, Notes 3 and 4) leave Scottish Winter Fuel Payment + cases out from April 2024, when the payment was devolved.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.winter_fuel_payment.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.winter_fuel_payment.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.winter_fuel_payment.fy2030 + sheet_name: '5.9' + period_type: fiscal_year + period: 2030 + geography_id: K04000001 + geography_level: country + geography_name: England and Wales + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: winter_fuel_payment + label: Winter fuel payment + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Winter fuel payment + table_record_kind: total + measures: + - measure_id: amount + label: Winter fuel payment, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.winter_fuel_payment + source_concept: obr.winter_fuel_payment + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 17 (''Winter + fuel payment''), GBP billion. Geography: England and Wales, with people resident overseas, as in + the March 2026 package: DWP''s tables (Spring 2026, Notes 3 and 4) leave Scottish Winter Fuel Payment + cases out from April 2024, when the payment was devolved.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.winter_fuel_payment.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.winter_fuel_payment.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.winter_fuel_payment.fy2031 + sheet_name: '5.9' + period_type: fiscal_year + period: 2031 + geography_id: K04000001 + geography_level: country + geography_name: England and Wales + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: winter_fuel_payment + label: Winter fuel payment + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Winter fuel payment + table_record_kind: total + measures: + - measure_id: amount + label: Winter fuel payment, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.winter_fuel_payment + source_concept: obr.winter_fuel_payment + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 17 (''Winter + fuel payment''), GBP billion. Geography: England and Wales, with people resident overseas, as in + the March 2026 package: DWP''s tables (Spring 2026, Notes 3 and 4) leave Scottish Winter Fuel Payment + cases out from April 2024, when the payment was devolved.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.universal_credit_in_cap.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.expenditure.universal_credit_in_cap.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.universal_credit_in_cap.fy2025 + sheet_name: '5.9' + period_type: fiscal_year + period: 2025 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: universal_credit_in_cap + label: Universal credit + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: Universal credit + table_record_kind: total + measures: + - measure_id: amount + label: Universal credit, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.universal_credit_in_cap + source_concept: obr.universal_credit_in_cap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 18 (''Universal + credit''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.universal_credit_in_cap.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.universal_credit_in_cap.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.universal_credit_in_cap.fy2026 + sheet_name: '5.9' + period_type: fiscal_year + period: 2026 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: universal_credit_in_cap + label: Universal credit + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: Universal credit + table_record_kind: total + measures: + - measure_id: amount + label: Universal credit, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.universal_credit_in_cap + source_concept: obr.universal_credit_in_cap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 18 (''Universal + credit''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.universal_credit_in_cap.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.universal_credit_in_cap.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.universal_credit_in_cap.fy2027 + sheet_name: '5.9' + period_type: fiscal_year + period: 2027 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: universal_credit_in_cap + label: Universal credit + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: Universal credit + table_record_kind: total + measures: + - measure_id: amount + label: Universal credit, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.universal_credit_in_cap + source_concept: obr.universal_credit_in_cap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 18 (''Universal + credit''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.universal_credit_in_cap.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.universal_credit_in_cap.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.universal_credit_in_cap.fy2028 + sheet_name: '5.9' + period_type: fiscal_year + period: 2028 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: universal_credit_in_cap + label: Universal credit + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: Universal credit + table_record_kind: total + measures: + - measure_id: amount + label: Universal credit, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.universal_credit_in_cap + source_concept: obr.universal_credit_in_cap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 18 (''Universal + credit''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.universal_credit_in_cap.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.universal_credit_in_cap.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.universal_credit_in_cap.fy2029 + sheet_name: '5.9' + period_type: fiscal_year + period: 2029 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: universal_credit_in_cap + label: Universal credit + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: Universal credit + table_record_kind: total + measures: + - measure_id: amount + label: Universal credit, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.universal_credit_in_cap + source_concept: obr.universal_credit_in_cap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 18 (''Universal + credit''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.universal_credit_in_cap.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.universal_credit_in_cap.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.universal_credit_in_cap.fy2030 + sheet_name: '5.9' + period_type: fiscal_year + period: 2030 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: universal_credit_in_cap + label: Universal credit + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: Universal credit + table_record_kind: total + measures: + - measure_id: amount + label: Universal credit, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.universal_credit_in_cap + source_concept: obr.universal_credit_in_cap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 18 (''Universal + credit''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.universal_credit_in_cap.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.universal_credit_in_cap.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.universal_credit_in_cap.fy2031 + sheet_name: '5.9' + period_type: fiscal_year + period: 2031 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: universal_credit_in_cap + label: Universal credit + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: Universal credit + table_record_kind: total + measures: + - measure_id: amount + label: Universal credit, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.universal_credit_in_cap + source_concept: obr.universal_credit_in_cap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 18 (''Universal + credit''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.child_benefit.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.expenditure.child_benefit.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.child_benefit.fy2025 + sheet_name: '5.9' + period_type: fiscal_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: child_benefit + label: Child benefit + ordinal: 0 + row_number: 32 + expected_row_header_column: B + expected_row_header: Child benefit + table_record_kind: total + measures: + - measure_id: amount + label: Child benefit, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.child_benefit + source_concept: obr.child_benefit + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.9, row 32 ('Child benefit'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.child_benefit.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.child_benefit.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.child_benefit.fy2026 + sheet_name: '5.9' + period_type: fiscal_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: child_benefit + label: Child benefit + ordinal: 0 + row_number: 32 + expected_row_header_column: B + expected_row_header: Child benefit + table_record_kind: total + measures: + - measure_id: amount + label: Child benefit, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.child_benefit + source_concept: obr.child_benefit + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.9, row 32 ('Child benefit'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.child_benefit.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.child_benefit.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.child_benefit.fy2027 + sheet_name: '5.9' + period_type: fiscal_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: child_benefit + label: Child benefit + ordinal: 0 + row_number: 32 + expected_row_header_column: B + expected_row_header: Child benefit + table_record_kind: total + measures: + - measure_id: amount + label: Child benefit, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.child_benefit + source_concept: obr.child_benefit + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.9, row 32 ('Child benefit'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.child_benefit.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.child_benefit.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.child_benefit.fy2028 + sheet_name: '5.9' + period_type: fiscal_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: child_benefit + label: Child benefit + ordinal: 0 + row_number: 32 + expected_row_header_column: B + expected_row_header: Child benefit + table_record_kind: total + measures: + - measure_id: amount + label: Child benefit, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.child_benefit + source_concept: obr.child_benefit + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.9, row 32 ('Child benefit'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.child_benefit.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.child_benefit.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.child_benefit.fy2029 + sheet_name: '5.9' + period_type: fiscal_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: child_benefit + label: Child benefit + ordinal: 0 + row_number: 32 + expected_row_header_column: B + expected_row_header: Child benefit + table_record_kind: total + measures: + - measure_id: amount + label: Child benefit, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.child_benefit + source_concept: obr.child_benefit + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.9, row 32 ('Child benefit'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.child_benefit.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.child_benefit.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.child_benefit.fy2030 + sheet_name: '5.9' + period_type: fiscal_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: child_benefit + label: Child benefit + ordinal: 0 + row_number: 32 + expected_row_header_column: B + expected_row_header: Child benefit + table_record_kind: total + measures: + - measure_id: amount + label: Child benefit, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.child_benefit + source_concept: obr.child_benefit + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.9, row 32 ('Child benefit'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.child_benefit.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.child_benefit.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.child_benefit.fy2031 + sheet_name: '5.9' + period_type: fiscal_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: child_benefit + label: Child benefit + ordinal: 0 + row_number: 32 + expected_row_header_column: B + expected_row_header: Child benefit + table_record_kind: total + measures: + - measure_id: amount + label: Child benefit, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.child_benefit + source_concept: obr.child_benefit + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.9, row 32 ('Child benefit'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.state_pension.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.expenditure.state_pension.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.state_pension.fy2025 + sheet_name: '5.9' + period_type: fiscal_year + period: 2025 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: state_pension + label: State pension + ordinal: 0 + row_number: 40 + expected_row_header_column: B + expected_row_header: State pension + table_record_kind: total + measures: + - measure_id: amount + label: State pension, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.state_pension + source_concept: obr.state_pension + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 40 (''State + pension''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.state_pension.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.state_pension.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.state_pension.fy2026 + sheet_name: '5.9' + period_type: fiscal_year + period: 2026 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: state_pension + label: State pension + ordinal: 0 + row_number: 40 + expected_row_header_column: B + expected_row_header: State pension + table_record_kind: total + measures: + - measure_id: amount + label: State pension, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.state_pension + source_concept: obr.state_pension + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 40 (''State + pension''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.state_pension.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.state_pension.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.state_pension.fy2027 + sheet_name: '5.9' + period_type: fiscal_year + period: 2027 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: state_pension + label: State pension + ordinal: 0 + row_number: 40 + expected_row_header_column: B + expected_row_header: State pension + table_record_kind: total + measures: + - measure_id: amount + label: State pension, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.state_pension + source_concept: obr.state_pension + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 40 (''State + pension''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.state_pension.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.state_pension.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.state_pension.fy2028 + sheet_name: '5.9' + period_type: fiscal_year + period: 2028 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: state_pension + label: State pension + ordinal: 0 + row_number: 40 + expected_row_header_column: B + expected_row_header: State pension + table_record_kind: total + measures: + - measure_id: amount + label: State pension, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.state_pension + source_concept: obr.state_pension + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 40 (''State + pension''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.state_pension.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.state_pension.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.state_pension.fy2029 + sheet_name: '5.9' + period_type: fiscal_year + period: 2029 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: state_pension + label: State pension + ordinal: 0 + row_number: 40 + expected_row_header_column: B + expected_row_header: State pension + table_record_kind: total + measures: + - measure_id: amount + label: State pension, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.state_pension + source_concept: obr.state_pension + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 40 (''State + pension''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.state_pension.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.state_pension.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.state_pension.fy2030 + sheet_name: '5.9' + period_type: fiscal_year + period: 2030 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: state_pension + label: State pension + ordinal: 0 + row_number: 40 + expected_row_header_column: B + expected_row_header: State pension + table_record_kind: total + measures: + - measure_id: amount + label: State pension, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.state_pension + source_concept: obr.state_pension + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 40 (''State + pension''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.state_pension.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.state_pension.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.state_pension.fy2031 + sheet_name: '5.9' + period_type: fiscal_year + period: 2031 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: state_pension + label: State pension + ordinal: 0 + row_number: 40 + expected_row_header_column: B + expected_row_header: State pension + table_record_kind: total + measures: + - measure_id: amount + label: State pension, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.state_pension + source_concept: obr.state_pension + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 40 (''State + pension''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.jobseekers_allowance.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.expenditure.jobseekers_allowance.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.jobseekers_allowance.fy2025 + sheet_name: '5.9' + period_type: fiscal_year + period: 2025 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: jobseekers_allowance + label: Jobseeker's allowance + ordinal: 0 + row_number: 41 + expected_row_header_column: B + expected_row_header: Jobseeker's allowance + table_record_kind: total + measures: + - measure_id: amount + label: Jobseeker's allowance, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.jobseekers_allowance + source_concept: obr.jobseekers_allowance + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 41 (''Jobseeker''s + allowance''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.jobseekers_allowance.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.jobseekers_allowance.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.jobseekers_allowance.fy2026 + sheet_name: '5.9' + period_type: fiscal_year + period: 2026 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: jobseekers_allowance + label: Jobseeker's allowance + ordinal: 0 + row_number: 41 + expected_row_header_column: B + expected_row_header: Jobseeker's allowance + table_record_kind: total + measures: + - measure_id: amount + label: Jobseeker's allowance, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.jobseekers_allowance + source_concept: obr.jobseekers_allowance + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 41 (''Jobseeker''s + allowance''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.jobseekers_allowance.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.jobseekers_allowance.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.jobseekers_allowance.fy2027 + sheet_name: '5.9' + period_type: fiscal_year + period: 2027 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: jobseekers_allowance + label: Jobseeker's allowance + ordinal: 0 + row_number: 41 + expected_row_header_column: B + expected_row_header: Jobseeker's allowance + table_record_kind: total + measures: + - measure_id: amount + label: Jobseeker's allowance, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.jobseekers_allowance + source_concept: obr.jobseekers_allowance + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 41 (''Jobseeker''s + allowance''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.jobseekers_allowance.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.jobseekers_allowance.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.jobseekers_allowance.fy2028 + sheet_name: '5.9' + period_type: fiscal_year + period: 2028 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: jobseekers_allowance + label: Jobseeker's allowance + ordinal: 0 + row_number: 41 + expected_row_header_column: B + expected_row_header: Jobseeker's allowance + table_record_kind: total + measures: + - measure_id: amount + label: Jobseeker's allowance, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.jobseekers_allowance + source_concept: obr.jobseekers_allowance + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 41 (''Jobseeker''s + allowance''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.jobseekers_allowance.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.jobseekers_allowance.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.jobseekers_allowance.fy2029 + sheet_name: '5.9' + period_type: fiscal_year + period: 2029 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: jobseekers_allowance + label: Jobseeker's allowance + ordinal: 0 + row_number: 41 + expected_row_header_column: B + expected_row_header: Jobseeker's allowance + table_record_kind: total + measures: + - measure_id: amount + label: Jobseeker's allowance, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.jobseekers_allowance + source_concept: obr.jobseekers_allowance + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 41 (''Jobseeker''s + allowance''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.jobseekers_allowance.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.jobseekers_allowance.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.jobseekers_allowance.fy2030 + sheet_name: '5.9' + period_type: fiscal_year + period: 2030 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: jobseekers_allowance + label: Jobseeker's allowance + ordinal: 0 + row_number: 41 + expected_row_header_column: B + expected_row_header: Jobseeker's allowance + table_record_kind: total + measures: + - measure_id: amount + label: Jobseeker's allowance, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.jobseekers_allowance + source_concept: obr.jobseekers_allowance + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 41 (''Jobseeker''s + allowance''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.jobseekers_allowance.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.jobseekers_allowance.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.jobseekers_allowance.fy2031 + sheet_name: '5.9' + period_type: fiscal_year + period: 2031 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: jobseekers_allowance + label: Jobseeker's allowance + ordinal: 0 + row_number: 41 + expected_row_header_column: B + expected_row_header: Jobseeker's allowance + table_record_kind: total + measures: + - measure_id: amount + label: Jobseeker's allowance, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.jobseekers_allowance + source_concept: obr.jobseekers_allowance + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 41 (''Jobseeker''s + allowance''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.universal_credit_outside_cap.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.expenditure.universal_credit_outside_cap.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.universal_credit_outside_cap.fy2025 + sheet_name: '5.9' + period_type: fiscal_year + period: 2025 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: universal_credit_outside_cap + label: Universal credit + ordinal: 0 + row_number: 43 + expected_row_header_column: B + expected_row_header: Universal credit + table_record_kind: total + measures: + - measure_id: amount + label: Universal credit, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.universal_credit_outside_cap + source_concept: obr.universal_credit_outside_cap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 43 (''Universal + credit''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.universal_credit_outside_cap.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.universal_credit_outside_cap.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.universal_credit_outside_cap.fy2026 + sheet_name: '5.9' + period_type: fiscal_year + period: 2026 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: universal_credit_outside_cap + label: Universal credit + ordinal: 0 + row_number: 43 + expected_row_header_column: B + expected_row_header: Universal credit + table_record_kind: total + measures: + - measure_id: amount + label: Universal credit, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.universal_credit_outside_cap + source_concept: obr.universal_credit_outside_cap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 43 (''Universal + credit''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.universal_credit_outside_cap.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.universal_credit_outside_cap.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.universal_credit_outside_cap.fy2027 + sheet_name: '5.9' + period_type: fiscal_year + period: 2027 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: universal_credit_outside_cap + label: Universal credit + ordinal: 0 + row_number: 43 + expected_row_header_column: B + expected_row_header: Universal credit + table_record_kind: total + measures: + - measure_id: amount + label: Universal credit, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.universal_credit_outside_cap + source_concept: obr.universal_credit_outside_cap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 43 (''Universal + credit''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.universal_credit_outside_cap.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.universal_credit_outside_cap.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.universal_credit_outside_cap.fy2028 + sheet_name: '5.9' + period_type: fiscal_year + period: 2028 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: universal_credit_outside_cap + label: Universal credit + ordinal: 0 + row_number: 43 + expected_row_header_column: B + expected_row_header: Universal credit + table_record_kind: total + measures: + - measure_id: amount + label: Universal credit, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.universal_credit_outside_cap + source_concept: obr.universal_credit_outside_cap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 43 (''Universal + credit''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.universal_credit_outside_cap.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.universal_credit_outside_cap.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.universal_credit_outside_cap.fy2029 + sheet_name: '5.9' + period_type: fiscal_year + period: 2029 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: universal_credit_outside_cap + label: Universal credit + ordinal: 0 + row_number: 43 + expected_row_header_column: B + expected_row_header: Universal credit + table_record_kind: total + measures: + - measure_id: amount + label: Universal credit, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.universal_credit_outside_cap + source_concept: obr.universal_credit_outside_cap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 43 (''Universal + credit''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.universal_credit_outside_cap.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.universal_credit_outside_cap.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.universal_credit_outside_cap.fy2030 + sheet_name: '5.9' + period_type: fiscal_year + period: 2030 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: universal_credit_outside_cap + label: Universal credit + ordinal: 0 + row_number: 43 + expected_row_header_column: B + expected_row_header: Universal credit + table_record_kind: total + measures: + - measure_id: amount + label: Universal credit, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.universal_credit_outside_cap + source_concept: obr.universal_credit_outside_cap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 43 (''Universal + credit''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.universal_credit_outside_cap.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.universal_credit_outside_cap.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.universal_credit_outside_cap.fy2031 + sheet_name: '5.9' + period_type: fiscal_year + period: 2031 + geography_id: K03000001 + geography_level: country + geography_name: Great Britain + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: universal_credit_outside_cap + label: Universal credit + ordinal: 0 + row_number: 43 + expected_row_header_column: B + expected_row_header: Universal credit + table_record_kind: total + measures: + - measure_id: amount + label: Universal credit, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.universal_credit_outside_cap + source_concept: obr.universal_credit_outside_cap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 43 (''Universal + credit''), GBP billion. Geography: a DWP line, as in the March 2026 package: DWP''s benefit expenditure + and caseload tables (Spring 2026, Notes 1 and 3; package dwp-benefit-expenditure-caseload-spring-2026) + give these lines for Great Britain, or people resident overseas receiving United Kingdom benefits; + Northern Ireland''s social security is on rows of its own.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.ni_social_security_in_welfare_cap.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.expenditure.ni_social_security_in_welfare_cap.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.ni_social_security_in_welfare_cap.fy2025 + sheet_name: '5.9' + period_type: fiscal_year + period: 2025 + geography_id: N92000002 + geography_level: country + geography_name: Northern Ireland + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_social_security_in_welfare_cap + label: NI social security in welfare cap + ordinal: 0 + row_number: 34 + expected_row_header_column: B + expected_row_header: NI social security in welfare cap + table_record_kind: total + measures: + - measure_id: amount + label: NI social security in welfare cap, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.ni_social_security_in_welfare_cap + source_concept: obr.ni_social_security_in_welfare_cap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 34 (''NI social + security in welfare cap''), GBP billion. Geography: Northern Ireland. The Northern Ireland Executive + is responsible for social security expenditure on residents of Northern Ireland (DWP benefit expenditure + and caseload tables, Spring 2026, Notes 3); the table gives it on its own rows beside the DWP lines.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.ni_social_security_in_welfare_cap.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.ni_social_security_in_welfare_cap.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.ni_social_security_in_welfare_cap.fy2026 + sheet_name: '5.9' + period_type: fiscal_year + period: 2026 + geography_id: N92000002 + geography_level: country + geography_name: Northern Ireland + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_social_security_in_welfare_cap + label: NI social security in welfare cap + ordinal: 0 + row_number: 34 + expected_row_header_column: B + expected_row_header: NI social security in welfare cap + table_record_kind: total + measures: + - measure_id: amount + label: NI social security in welfare cap, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.ni_social_security_in_welfare_cap + source_concept: obr.ni_social_security_in_welfare_cap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 34 (''NI social + security in welfare cap''), GBP billion. Geography: Northern Ireland. The Northern Ireland Executive + is responsible for social security expenditure on residents of Northern Ireland (DWP benefit expenditure + and caseload tables, Spring 2026, Notes 3); the table gives it on its own rows beside the DWP lines.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.ni_social_security_in_welfare_cap.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.ni_social_security_in_welfare_cap.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.ni_social_security_in_welfare_cap.fy2027 + sheet_name: '5.9' + period_type: fiscal_year + period: 2027 + geography_id: N92000002 + geography_level: country + geography_name: Northern Ireland + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_social_security_in_welfare_cap + label: NI social security in welfare cap + ordinal: 0 + row_number: 34 + expected_row_header_column: B + expected_row_header: NI social security in welfare cap + table_record_kind: total + measures: + - measure_id: amount + label: NI social security in welfare cap, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.ni_social_security_in_welfare_cap + source_concept: obr.ni_social_security_in_welfare_cap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 34 (''NI social + security in welfare cap''), GBP billion. Geography: Northern Ireland. The Northern Ireland Executive + is responsible for social security expenditure on residents of Northern Ireland (DWP benefit expenditure + and caseload tables, Spring 2026, Notes 3); the table gives it on its own rows beside the DWP lines.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.ni_social_security_in_welfare_cap.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.ni_social_security_in_welfare_cap.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.ni_social_security_in_welfare_cap.fy2028 + sheet_name: '5.9' + period_type: fiscal_year + period: 2028 + geography_id: N92000002 + geography_level: country + geography_name: Northern Ireland + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_social_security_in_welfare_cap + label: NI social security in welfare cap + ordinal: 0 + row_number: 34 + expected_row_header_column: B + expected_row_header: NI social security in welfare cap + table_record_kind: total + measures: + - measure_id: amount + label: NI social security in welfare cap, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.ni_social_security_in_welfare_cap + source_concept: obr.ni_social_security_in_welfare_cap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 34 (''NI social + security in welfare cap''), GBP billion. Geography: Northern Ireland. The Northern Ireland Executive + is responsible for social security expenditure on residents of Northern Ireland (DWP benefit expenditure + and caseload tables, Spring 2026, Notes 3); the table gives it on its own rows beside the DWP lines.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.ni_social_security_in_welfare_cap.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.ni_social_security_in_welfare_cap.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.ni_social_security_in_welfare_cap.fy2029 + sheet_name: '5.9' + period_type: fiscal_year + period: 2029 + geography_id: N92000002 + geography_level: country + geography_name: Northern Ireland + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_social_security_in_welfare_cap + label: NI social security in welfare cap + ordinal: 0 + row_number: 34 + expected_row_header_column: B + expected_row_header: NI social security in welfare cap + table_record_kind: total + measures: + - measure_id: amount + label: NI social security in welfare cap, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.ni_social_security_in_welfare_cap + source_concept: obr.ni_social_security_in_welfare_cap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 34 (''NI social + security in welfare cap''), GBP billion. Geography: Northern Ireland. The Northern Ireland Executive + is responsible for social security expenditure on residents of Northern Ireland (DWP benefit expenditure + and caseload tables, Spring 2026, Notes 3); the table gives it on its own rows beside the DWP lines.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.ni_social_security_in_welfare_cap.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.ni_social_security_in_welfare_cap.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.ni_social_security_in_welfare_cap.fy2030 + sheet_name: '5.9' + period_type: fiscal_year + period: 2030 + geography_id: N92000002 + geography_level: country + geography_name: Northern Ireland + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_social_security_in_welfare_cap + label: NI social security in welfare cap + ordinal: 0 + row_number: 34 + expected_row_header_column: B + expected_row_header: NI social security in welfare cap + table_record_kind: total + measures: + - measure_id: amount + label: NI social security in welfare cap, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.ni_social_security_in_welfare_cap + source_concept: obr.ni_social_security_in_welfare_cap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 34 (''NI social + security in welfare cap''), GBP billion. Geography: Northern Ireland. The Northern Ireland Executive + is responsible for social security expenditure on residents of Northern Ireland (DWP benefit expenditure + and caseload tables, Spring 2026, Notes 3); the table gives it on its own rows beside the DWP lines.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.ni_social_security_in_welfare_cap.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.ni_social_security_in_welfare_cap.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.ni_social_security_in_welfare_cap.fy2031 + sheet_name: '5.9' + period_type: fiscal_year + period: 2031 + geography_id: N92000002 + geography_level: country + geography_name: Northern Ireland + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_social_security_in_welfare_cap + label: NI social security in welfare cap + ordinal: 0 + row_number: 34 + expected_row_header_column: B + expected_row_header: NI social security in welfare cap + table_record_kind: total + measures: + - measure_id: amount + label: NI social security in welfare cap, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.ni_social_security_in_welfare_cap + source_concept: obr.ni_social_security_in_welfare_cap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 34 (''NI social + security in welfare cap''), GBP billion. Geography: Northern Ireland. The Northern Ireland Executive + is responsible for social security expenditure on residents of Northern Ireland (DWP benefit expenditure + and caseload tables, Spring 2026, Notes 3); the table gives it on its own rows beside the DWP lines.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.ni_social_security_outside_welfare_cap.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.expenditure.ni_social_security_outside_welfare_cap.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.ni_social_security_outside_welfare_cap.fy2025 + sheet_name: '5.9' + period_type: fiscal_year + period: 2025 + geography_id: N92000002 + geography_level: country + geography_name: Northern Ireland + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_social_security_outside_welfare_cap + label: NI social security outside welfare cap + ordinal: 0 + row_number: 45 + expected_row_header_column: B + expected_row_header: NI social security outside welfare cap + table_record_kind: total + measures: + - measure_id: amount + label: NI social security outside welfare cap, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.ni_social_security_outside_welfare_cap + source_concept: obr.ni_social_security_outside_welfare_cap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 45 (''NI social + security outside welfare cap''), GBP billion. Geography: Northern Ireland. The Northern Ireland + Executive is responsible for social security expenditure on residents of Northern Ireland (DWP benefit + expenditure and caseload tables, Spring 2026, Notes 3); the table gives it on its own rows beside + the DWP lines.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.ni_social_security_outside_welfare_cap.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.ni_social_security_outside_welfare_cap.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.ni_social_security_outside_welfare_cap.fy2026 + sheet_name: '5.9' + period_type: fiscal_year + period: 2026 + geography_id: N92000002 + geography_level: country + geography_name: Northern Ireland + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_social_security_outside_welfare_cap + label: NI social security outside welfare cap + ordinal: 0 + row_number: 45 + expected_row_header_column: B + expected_row_header: NI social security outside welfare cap + table_record_kind: total + measures: + - measure_id: amount + label: NI social security outside welfare cap, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.ni_social_security_outside_welfare_cap + source_concept: obr.ni_social_security_outside_welfare_cap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 45 (''NI social + security outside welfare cap''), GBP billion. Geography: Northern Ireland. The Northern Ireland + Executive is responsible for social security expenditure on residents of Northern Ireland (DWP benefit + expenditure and caseload tables, Spring 2026, Notes 3); the table gives it on its own rows beside + the DWP lines.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.ni_social_security_outside_welfare_cap.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.ni_social_security_outside_welfare_cap.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.ni_social_security_outside_welfare_cap.fy2027 + sheet_name: '5.9' + period_type: fiscal_year + period: 2027 + geography_id: N92000002 + geography_level: country + geography_name: Northern Ireland + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_social_security_outside_welfare_cap + label: NI social security outside welfare cap + ordinal: 0 + row_number: 45 + expected_row_header_column: B + expected_row_header: NI social security outside welfare cap + table_record_kind: total + measures: + - measure_id: amount + label: NI social security outside welfare cap, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.ni_social_security_outside_welfare_cap + source_concept: obr.ni_social_security_outside_welfare_cap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 45 (''NI social + security outside welfare cap''), GBP billion. Geography: Northern Ireland. The Northern Ireland + Executive is responsible for social security expenditure on residents of Northern Ireland (DWP benefit + expenditure and caseload tables, Spring 2026, Notes 3); the table gives it on its own rows beside + the DWP lines.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.ni_social_security_outside_welfare_cap.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.ni_social_security_outside_welfare_cap.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.ni_social_security_outside_welfare_cap.fy2028 + sheet_name: '5.9' + period_type: fiscal_year + period: 2028 + geography_id: N92000002 + geography_level: country + geography_name: Northern Ireland + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_social_security_outside_welfare_cap + label: NI social security outside welfare cap + ordinal: 0 + row_number: 45 + expected_row_header_column: B + expected_row_header: NI social security outside welfare cap + table_record_kind: total + measures: + - measure_id: amount + label: NI social security outside welfare cap, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.ni_social_security_outside_welfare_cap + source_concept: obr.ni_social_security_outside_welfare_cap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 45 (''NI social + security outside welfare cap''), GBP billion. Geography: Northern Ireland. The Northern Ireland + Executive is responsible for social security expenditure on residents of Northern Ireland (DWP benefit + expenditure and caseload tables, Spring 2026, Notes 3); the table gives it on its own rows beside + the DWP lines.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.ni_social_security_outside_welfare_cap.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.ni_social_security_outside_welfare_cap.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.ni_social_security_outside_welfare_cap.fy2029 + sheet_name: '5.9' + period_type: fiscal_year + period: 2029 + geography_id: N92000002 + geography_level: country + geography_name: Northern Ireland + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_social_security_outside_welfare_cap + label: NI social security outside welfare cap + ordinal: 0 + row_number: 45 + expected_row_header_column: B + expected_row_header: NI social security outside welfare cap + table_record_kind: total + measures: + - measure_id: amount + label: NI social security outside welfare cap, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.ni_social_security_outside_welfare_cap + source_concept: obr.ni_social_security_outside_welfare_cap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 45 (''NI social + security outside welfare cap''), GBP billion. Geography: Northern Ireland. The Northern Ireland + Executive is responsible for social security expenditure on residents of Northern Ireland (DWP benefit + expenditure and caseload tables, Spring 2026, Notes 3); the table gives it on its own rows beside + the DWP lines.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.ni_social_security_outside_welfare_cap.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.ni_social_security_outside_welfare_cap.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.ni_social_security_outside_welfare_cap.fy2030 + sheet_name: '5.9' + period_type: fiscal_year + period: 2030 + geography_id: N92000002 + geography_level: country + geography_name: Northern Ireland + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_social_security_outside_welfare_cap + label: NI social security outside welfare cap + ordinal: 0 + row_number: 45 + expected_row_header_column: B + expected_row_header: NI social security outside welfare cap + table_record_kind: total + measures: + - measure_id: amount + label: NI social security outside welfare cap, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.ni_social_security_outside_welfare_cap + source_concept: obr.ni_social_security_outside_welfare_cap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 45 (''NI social + security outside welfare cap''), GBP billion. Geography: Northern Ireland. The Northern Ireland + Executive is responsible for social security expenditure on residents of Northern Ireland (DWP benefit + expenditure and caseload tables, Spring 2026, Notes 3); the table gives it on its own rows beside + the DWP lines.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.ni_social_security_outside_welfare_cap.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.ni_social_security_outside_welfare_cap.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.ni_social_security_outside_welfare_cap.fy2031 + sheet_name: '5.9' + period_type: fiscal_year + period: 2031 + geography_id: N92000002 + geography_level: country + geography_name: Northern Ireland + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_social_security_outside_welfare_cap + label: NI social security outside welfare cap + ordinal: 0 + row_number: 45 + expected_row_header_column: B + expected_row_header: NI social security outside welfare cap + table_record_kind: total + measures: + - measure_id: amount + label: NI social security outside welfare cap, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.ni_social_security_outside_welfare_cap + source_concept: obr.ni_social_security_outside_welfare_cap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 5.9, row 45 (''NI social + security outside welfare cap''), GBP billion. Geography: Northern Ireland. The Northern Ireland + Executive is responsible for social security expenditure on residents of Northern Ireland (DWP benefit + expenditure and caseload tables, Spring 2026, Notes 3); the table gives it on its own rows beside + the DWP lines.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.tv_licence_fee.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.expenditure.tv_licence_fee.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.tv_licence_fee.fy2025 + sheet_name: '5.19' + period_type: fiscal_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: tv_licence_fee + label: BBC licence fee receipts + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: BBC licence fee receipts + table_record_kind: total + measures: + - measure_id: amount + label: BBC licence fee receipts, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.tv_licence_fee + source_concept: obr.tv_licence_fee + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.19, row 6 ('BBC licence + fee receipts'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.tv_licence_fee.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.tv_licence_fee.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.tv_licence_fee.fy2026 + sheet_name: '5.19' + period_type: fiscal_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: tv_licence_fee + label: BBC licence fee receipts + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: BBC licence fee receipts + table_record_kind: total + measures: + - measure_id: amount + label: BBC licence fee receipts, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.tv_licence_fee + source_concept: obr.tv_licence_fee + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.19, row 6 ('BBC licence + fee receipts'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.tv_licence_fee.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.tv_licence_fee.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.tv_licence_fee.fy2027 + sheet_name: '5.19' + period_type: fiscal_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: tv_licence_fee + label: BBC licence fee receipts + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: BBC licence fee receipts + table_record_kind: total + measures: + - measure_id: amount + label: BBC licence fee receipts, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.tv_licence_fee + source_concept: obr.tv_licence_fee + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.19, row 6 ('BBC licence + fee receipts'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.tv_licence_fee.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.tv_licence_fee.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.tv_licence_fee.fy2028 + sheet_name: '5.19' + period_type: fiscal_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: tv_licence_fee + label: BBC licence fee receipts + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: BBC licence fee receipts + table_record_kind: total + measures: + - measure_id: amount + label: BBC licence fee receipts, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.tv_licence_fee + source_concept: obr.tv_licence_fee + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.19, row 6 ('BBC licence + fee receipts'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.tv_licence_fee.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.tv_licence_fee.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.tv_licence_fee.fy2029 + sheet_name: '5.19' + period_type: fiscal_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: tv_licence_fee + label: BBC licence fee receipts + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: BBC licence fee receipts + table_record_kind: total + measures: + - measure_id: amount + label: BBC licence fee receipts, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.tv_licence_fee + source_concept: obr.tv_licence_fee + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.19, row 6 ('BBC licence + fee receipts'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.tv_licence_fee.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.tv_licence_fee.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.tv_licence_fee.fy2030 + sheet_name: '5.19' + period_type: fiscal_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: tv_licence_fee + label: BBC licence fee receipts + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: BBC licence fee receipts + table_record_kind: total + measures: + - measure_id: amount + label: BBC licence fee receipts, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.tv_licence_fee + source_concept: obr.tv_licence_fee + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.19, row 6 ('BBC licence + fee receipts'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.tv_licence_fee.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.tv_licence_fee.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.tv_licence_fee.fy2031 + sheet_name: '5.19' + period_type: fiscal_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: tv_licence_fee + label: BBC licence fee receipts + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: BBC licence fee receipts + table_record_kind: total + measures: + - measure_id: amount + label: BBC licence fee receipts, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.tv_licence_fee + source_concept: obr.tv_licence_fee + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.19, row 6 ('BBC licence + fee receipts'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_receipts_england_scotland_wales.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_receipts_england_scotland_wales.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_receipts_england_scotland_wales.fy2025 + sheet_name: '5.1' + period_type: fiscal_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_receipts_england_scotland_wales + label: Total council tax receipts + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Total council tax receipts + table_record_kind: total + measures: + - measure_id: amount + label: Total council tax receipts, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.council_tax_receipts_england_scotland_wales + source_concept: obr.council_tax_receipts_england_scotland_wales + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 15 ('Total council + tax receipts'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_receipts_england_scotland_wales.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_receipts_england_scotland_wales.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_receipts_england_scotland_wales.fy2026 + sheet_name: '5.1' + period_type: fiscal_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_receipts_england_scotland_wales + label: Total council tax receipts + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Total council tax receipts + table_record_kind: total + measures: + - measure_id: amount + label: Total council tax receipts, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.council_tax_receipts_england_scotland_wales + source_concept: obr.council_tax_receipts_england_scotland_wales + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 15 ('Total council + tax receipts'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_receipts_england_scotland_wales.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_receipts_england_scotland_wales.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_receipts_england_scotland_wales.fy2027 + sheet_name: '5.1' + period_type: fiscal_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_receipts_england_scotland_wales + label: Total council tax receipts + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Total council tax receipts + table_record_kind: total + measures: + - measure_id: amount + label: Total council tax receipts, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.council_tax_receipts_england_scotland_wales + source_concept: obr.council_tax_receipts_england_scotland_wales + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 15 ('Total council + tax receipts'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_receipts_england_scotland_wales.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_receipts_england_scotland_wales.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_receipts_england_scotland_wales.fy2028 + sheet_name: '5.1' + period_type: fiscal_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_receipts_england_scotland_wales + label: Total council tax receipts + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Total council tax receipts + table_record_kind: total + measures: + - measure_id: amount + label: Total council tax receipts, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.council_tax_receipts_england_scotland_wales + source_concept: obr.council_tax_receipts_england_scotland_wales + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 15 ('Total council + tax receipts'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_receipts_england_scotland_wales.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_receipts_england_scotland_wales.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_receipts_england_scotland_wales.fy2029 + sheet_name: '5.1' + period_type: fiscal_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_receipts_england_scotland_wales + label: Total council tax receipts + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Total council tax receipts + table_record_kind: total + measures: + - measure_id: amount + label: Total council tax receipts, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.council_tax_receipts_england_scotland_wales + source_concept: obr.council_tax_receipts_england_scotland_wales + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 15 ('Total council + tax receipts'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_receipts_england_scotland_wales.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_receipts_england_scotland_wales.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_receipts_england_scotland_wales.fy2030 + sheet_name: '5.1' + period_type: fiscal_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_receipts_england_scotland_wales + label: Total council tax receipts + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Total council tax receipts + table_record_kind: total + measures: + - measure_id: amount + label: Total council tax receipts, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.council_tax_receipts_england_scotland_wales + source_concept: obr.council_tax_receipts_england_scotland_wales + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 15 ('Total council + tax receipts'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_receipts_england_scotland_wales.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_receipts_england_scotland_wales.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_receipts_england_scotland_wales.fy2031 + sheet_name: '5.1' + period_type: fiscal_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_receipts_england_scotland_wales + label: Total council tax receipts + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Total council tax receipts + table_record_kind: total + measures: + - measure_id: amount + label: Total council tax receipts, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.council_tax_receipts_england_scotland_wales + source_concept: obr.council_tax_receipts_england_scotland_wales + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 15 ('Total council + tax receipts'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_accruals_adjustment.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_accruals_adjustment.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_accruals_adjustment.fy2025 + sheet_name: '5.1' + period_type: fiscal_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_accruals_adjustment + label: Council tax accruals adjustment + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Council tax accruals adjustment + table_record_kind: total + measures: + - measure_id: amount + label: Council tax accruals adjustment, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.council_tax_accruals_adjustment + source_concept: obr.council_tax_accruals_adjustment + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 17 ('Council + tax accruals adjustment'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_accruals_adjustment.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_accruals_adjustment.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_accruals_adjustment.fy2026 + sheet_name: '5.1' + period_type: fiscal_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_accruals_adjustment + label: Council tax accruals adjustment + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Council tax accruals adjustment + table_record_kind: total + measures: + - measure_id: amount + label: Council tax accruals adjustment, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.council_tax_accruals_adjustment + source_concept: obr.council_tax_accruals_adjustment + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 17 ('Council + tax accruals adjustment'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_accruals_adjustment.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_accruals_adjustment.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_accruals_adjustment.fy2027 + sheet_name: '5.1' + period_type: fiscal_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_accruals_adjustment + label: Council tax accruals adjustment + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Council tax accruals adjustment + table_record_kind: total + measures: + - measure_id: amount + label: Council tax accruals adjustment, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.council_tax_accruals_adjustment + source_concept: obr.council_tax_accruals_adjustment + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 17 ('Council + tax accruals adjustment'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_accruals_adjustment.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_accruals_adjustment.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_accruals_adjustment.fy2028 + sheet_name: '5.1' + period_type: fiscal_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_accruals_adjustment + label: Council tax accruals adjustment + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Council tax accruals adjustment + table_record_kind: total + measures: + - measure_id: amount + label: Council tax accruals adjustment, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.council_tax_accruals_adjustment + source_concept: obr.council_tax_accruals_adjustment + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 17 ('Council + tax accruals adjustment'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_accruals_adjustment.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_accruals_adjustment.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_accruals_adjustment.fy2029 + sheet_name: '5.1' + period_type: fiscal_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_accruals_adjustment + label: Council tax accruals adjustment + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Council tax accruals adjustment + table_record_kind: total + measures: + - measure_id: amount + label: Council tax accruals adjustment, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.council_tax_accruals_adjustment + source_concept: obr.council_tax_accruals_adjustment + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 17 ('Council + tax accruals adjustment'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_accruals_adjustment.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_accruals_adjustment.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_accruals_adjustment.fy2030 + sheet_name: '5.1' + period_type: fiscal_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_accruals_adjustment + label: Council tax accruals adjustment + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Council tax accruals adjustment + table_record_kind: total + measures: + - measure_id: amount + label: Council tax accruals adjustment, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.council_tax_accruals_adjustment + source_concept: obr.council_tax_accruals_adjustment + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 17 ('Council + tax accruals adjustment'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_accruals_adjustment.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_accruals_adjustment.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_accruals_adjustment.fy2031 + sheet_name: '5.1' + period_type: fiscal_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_accruals_adjustment + label: Council tax accruals adjustment + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Council tax accruals adjustment + table_record_kind: total + measures: + - measure_id: amount + label: Council tax accruals adjustment, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.council_tax_accruals_adjustment + source_concept: obr.council_tax_accruals_adjustment + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 17 ('Council + tax accruals adjustment'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_high_value_surcharge.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_high_value_surcharge.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_high_value_surcharge.fy2028 + sheet_name: '5.1' + period_type: fiscal_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_high_value_surcharge + label: High-value Council tax surcharge + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: High-value Council tax surcharge + table_record_kind: total + measures: + - measure_id: amount + label: High-value Council tax surcharge, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.council_tax_high_value_surcharge + source_concept: obr.council_tax_high_value_surcharge + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 18 ('High-value + Council tax surcharge'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_high_value_surcharge.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_high_value_surcharge.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_high_value_surcharge.fy2029 + sheet_name: '5.1' + period_type: fiscal_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_high_value_surcharge + label: High-value Council tax surcharge + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: High-value Council tax surcharge + table_record_kind: total + measures: + - measure_id: amount + label: High-value Council tax surcharge, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.council_tax_high_value_surcharge + source_concept: obr.council_tax_high_value_surcharge + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 18 ('High-value + Council tax surcharge'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_high_value_surcharge.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_high_value_surcharge.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_high_value_surcharge.fy2030 + sheet_name: '5.1' + period_type: fiscal_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_high_value_surcharge + label: High-value Council tax surcharge + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: High-value Council tax surcharge + table_record_kind: total + measures: + - measure_id: amount + label: High-value Council tax surcharge, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.council_tax_high_value_surcharge + source_concept: obr.council_tax_high_value_surcharge + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 18 ('High-value + Council tax surcharge'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.expenditure.council_tax_high_value_surcharge.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.expenditure.council_tax_high_value_surcharge.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.expenditure.council_tax_high_value_surcharge.fy2031 + sheet_name: '5.1' + period_type: fiscal_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: council_tax_high_value_surcharge + label: High-value Council tax surcharge + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: High-value Council tax surcharge + table_record_kind: total + measures: + - measure_id: amount + label: High-value Council tax surcharge, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.council_tax_high_value_surcharge + source_concept: obr.council_tax_high_value_surcharge + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-expenditure/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 5.1, row 18 ('High-value + Council tax surcharge'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number diff --git a/packages/obr/efo_policy_october_2026/source_package.yaml b/packages/obr/efo_policy_october_2026/source_package.yaml new file mode 100644 index 00000000..876dc600 --- /dev/null +++ b/packages/obr/efo_policy_october_2026/source_package.yaml @@ -0,0 +1,95313 @@ +# OBR Economic and fiscal outlook, October 2026 (published with the Budget on 28 October +# 2026), for PolicyEngine/chronicle#393. Written by +# scripts/build_obr_efo_october_2026.py from the pinned workbook; edit that, not this. +# Values are as the tables print them, with value_scale for the stated unit. Fiscal-year +# periods store the opening year (2025-26 -> 2025). Each year column's assertion follows +# the band above it: 'Outturn' (and 'Estimate', 'Estimated Outurn') gives observation +# and 'Forecast' gives source_projection; a table with no band is all forecast. In +# October, 2025-26 is outturn, where in March it was a forecast, and 2031-32 is a new +# forecast year. +# +# Policy. Table 1.1, 'Breakdown of policy decisions since March 2026': each decision's +# costing by head and category, and its total, for 2026-27 to 2031-32, all under the +# table's 'Forecast' band, in GBP million. The 98 scorecard measures keep the OBR's +# numbers (measure_1 ... measure_98); the three fiscally neutral and two non-scorecard +# measures are numbered in table order. Rows 490 to 555, the effects by head and +# category and the direct and indirect effects of the Government's decisions, are one +# record set per year (line summary). A negative sign is a loss to the Exchequer, as the +# table's note says. +# +schema_version: ledger.source_package.v1 +package_id: obr-efo-policy-october-2026 +label: 'OBR EFO October 2026 detailed forecast tables: policy' +dimension_labels: + obr.policy_component: Policy decision component + policy_summary_line: Policy decisions summary line + policy_section: Policy section + policy_measure: Policy measure + policy_head: Policy head + policy_category: Policy category +dimension_value_labels: + policy_section: + scorecard: Scorecard measures + fiscally_neutral: Fiscally neutral measures + non_scorecard: Non-scorecard measures + policy_measure: + measure_1: 'Household Energy Payment: £100 council tax rebate for bands A-D from January 2027' + measure_2: 'Support for Energy Bills: Cut VAT on domestic electricity from 5% to 0% from 1 October + 2026 to 1 July 2027' + measure_3: 'Fuel Duty: Extend the temporary 5p-per-litre duty cut and defer the planned Retail Prices + Index (RPI) increase to 1 July 2027' + measure_4: 'Bus Fares: Cap single bus fares at £2 in England outside London for one year from 1 January + 2027, funded by reprioritising DESNZ budgets' + measure_5: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p for the + first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from 6 April 2027' + measure_6: 'Parental Pay: Establish a Parental Allowance for fathers, partners and adopters in Great + Britain from April 2029' + measure_7: 'Carer’s Allowance: Introduce a taper on earnings above the Weekly Earning Limit within + 2030-31' + measure_8: 'Universal Credit: Extend the £2,500 surplus earnings threshold for one year from 1 April + 2027' + measure_9: 'Early Years: Fund increased access to books for children aged 0 to 5 ' + measure_10: 'Tariff Suspension Packages: Suspend tariffs on 135 food products from 21 June 2026 until + 31 December 2028; 101 food products and kerosene for heating oil from 26 November 2026 until 31 + December 2028; and fertiliser from 26 November 2026 until 31 December 2027' + measure_11: 'Cash ISAs: Maintain the cash ISA limit at £20,000 from 6 April 2027' + measure_12: 'Business Rates: Increase business rates relief for pubs, social clubs and live music + venues by 20ppts to 35% from 1 April 2027' + measure_13: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for retail, + hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from £15,000 + to £21,000 for tapered relief from 1 April 2027' + measure_14: 'Business Rates: Introduce a transitional support package, including a two-year real terms + bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small Business support, + part funded by extending the Transitional Relief Supplement for two years from 1 April 2027' + measure_15: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 from + 6 April 2027' + measure_16: 'Business Tariff Suspensions: Suspend tariffs on 72 products from 5 August 2026 and extend + suspensions for 361 products in 2027-28' + measure_17: 'Climate Change Levy: Freeze electricity & liquefied petroleum gas main rates, and uprate + gas and solid fuels main rates by RPI from 1 April 2028' + measure_18: 'Red Diesel: Reduce duty rates by 3.7p-per-litre from 15 June 2026 to 1 July 2027' + measure_19: 'Alcohol Duty: Increase the generosity of Small Producer Relief from 1 February 2027' + measure_20: 'Good Growth Funds: Seed funding for Mayors and local leaders in England and £1.5bn finance + for Mayoral Strategic Authorities with a mechanism for subsidised lending (resource impacts of subsidy) ' + measure_21: 'Business Rates Retention: Devolve a share of business rates income and growth to Mayoral + Strategic Authorities from April 2027' + measure_22: 'Youth Employment and Skills: Expand local apprenticeship services to all current mayors' + measure_23: 'Regional Growth: Fund priority investments and local growth & regeneration projects across + the UK' + measure_24: 'Cambridge Development Corporation: Pilot a new government financing model for land, housing + and infrastructure development from April 2027 (capital grant element)' + measure_25: 'Strategic Authorities: Increase funding to build capacity to deliver new powers and investment + responsibilities' + measure_26: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + measure_27: 'R&D Tax Reliefs: Remove the Claim Notification Form from 1 April 2027 and simplify the + Additional Information Form from Autumn 2027' + measure_28: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit to £120,000, + extending the exercise period to 15 years and remove interaction with EMI option limit from 6 April + 2027' + measure_29: 'Backing Innovation: Bring forward £1bn investment and increase financial capacity by + £2bn for the British Business Bank to support additional investment in the UK (resource impacts + of increased lending)' + measure_30: 'National Wealth Fund: Invest additional capital to support growth, including £2bn for + the new Energy Wealth Fund (resource impacts of increased lending)' + measure_31: 'Artificial Intelligence: Strengthen the UK’s AI security, accelerate adoption across + the economy, and support strategically important UK AI capabilities' + measure_32: 'EV Charging: Reduce the cost of using local, lower-powered public chargers in Great Britain' + measure_33: 'Rough Sleeping: Invest in a route off the streets across the Parliament, alongside longer-term + accommodation and intensive support' + measure_34: 'Rough Sleeping: Reprioritise existing MHCLG budgets to tackle rough sleeping' + measure_35: 'Social and Affordable Homes Programme: Fund delivery of around 10,000 social and affordable + homes' + measure_36: 'Social Housing: Introduce a zero rate of VAT for land sold to registered social housing + providers (relevant housing associations) from 1 April 2027' + measure_37: 'Your First Home: Introduce a new equity loan scheme to support around 70,000 first-time + buyers from April 2027 (net income from developer fees)' + measure_38: 'First Time Buyer ISA: Introduce a new ISA for first-time buyers, replacing the Lifetime + ISA for new savers from 6 April 2029' + measure_39: 'Lifetime ISA: Reduce the withdrawal charge from 25% to 20% for first-time buyers purchasing + properties above the £450,000 price cap from 29 October 2026' + measure_40: 'Defence Investment Plan (DIP): Commitment to further savings made at announcement on + 30 June 2026' + measure_41: 'Defence Investment Plan: Reallocate capital spending to fully fund the Defence Investment + Plan ' + measure_42: 'Defence: Reinvest defence and security administration savings into frontline defence + and national security' + measure_43: 'Ukraine: Emergency winter support for air defence' + measure_44: 'UK Export Finance: Increase capacity to support UK defence exports from June 2026 (increased + income from additional activity)' + measure_45: 'HMRC: Measures to close the tax gap' + measure_46: 'Online Marketplace Liability: Extend to UK businesses with a minimum annual sales threshold + per platform of £90,000 from 1 October 2027' + measure_47: 'DWP Fraud and Error: Expand use of data and targeted controls to prevent fraud from entering + the benefits system' + measure_48: 'Welfare Reform: Remove benefit entitlements from serious offenders hospitalised in Great + Britain from 6 April 2027' + measure_49: 'Distributions: Modernise the distributions framework from 6 April 2028' + measure_50: 'Advance Corporation Tax (ACT): Abolish Advance Corporation Tax from 1 April 2031 ' + measure_51: 'Cross-Border Services: Restrict the reverse charge on supplies of services from overseas + to VAT-registered businesses from 1 April 2027' + measure_52: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total income + up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + measure_53: 'Pensions Tax: Remove the two-year rule for taxation of pension and lump sum death benefits + from 28 October 2026' + measure_54: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory regime + for the direct taxation of foreign sovereigns from 1 January 2029' + measure_55: 'Bank Surcharge: Temporarily increase the Bank Corporation Tax Surcharge rate from 3% + to 6%, to fund breathing space measures for households, for 15 months from 1 January 2027' + measure_56: 'Machine Games Duty: Increase the rate from 20% to 25% for higher stake machines from + 1 April 2027 and move duty liability to the machine supplier from 1 April 2028' + measure_57: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April 2027' + measure_58: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from April + 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + measure_59: 'Private Hire Vehicle Operators: Deem larger operators with annual fare turnover over + £50 million liable for VAT on the full value of their fares from 2 January 2028' + measure_60: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from 6 April + 2027' + measure_61: "\tProperty Income: Increase tax rates on property income by 2ppts at the basic, higher\ + \ and additional rate from 6 April 2027" + measure_62: "\tSavings Income: Increase tax rates on savings income by 2ppts at the basic, higher\ + \ and additional rate from 6 April 2027" + measure_63: 'Future Civil Service: Reduce administration budgets by 20% by 2029-30 compared to 16% + reduction in Spending Review 2025 plans' + measure_64: 'Future Civil Service: Reinvest part of the administration budget savings in a new AI + Fund to reduce administration burdens and improve outcomes' + measure_65: 'Heavy Goods Vehicles: Reduce Vehicle Excise Duty to £1 for 12 months from 1 July 2026' + measure_66: 'Great British Summer Savings Scheme: Reduce VAT to 5% on family days out from 25 June + 2026 to 1 September 2026' + measure_67: 'Bus Travel: Fund free bus travel for children aged 5-15 in England from 1 August 2026 + until 31 August 2026' + measure_68: 'Corporation Tax: Make the foreign permanent establishment exemption mandatory, preventing + their losses from reducing UK corporation tax receipts for accounting periods beginning on or after + 1 January 2027' + measure_69: 'Electricity Generator Levy: Increase the rate from 45% to 55% until 31 March 2028' + measure_70: 'Industrial Electricity: Fund the British Industrial Competitiveness Scheme starting from + 1 April 2027, including a backdated payment for eligible businesses ' + measure_71: 'Carbon Price Support (CPS): Remove the CPS rates to reduce energy bills from 1 April + 2028' + measure_72: 'Spring 2026 Youth Employment and Skills Package: Expand Youth Guarantee and apprenticeship + support' + measure_73: 'Skills: Re-establish the Union Learning Fund in England' + measure_74: 'Investment for Growth: Support strategic technologies, local growth and key industries' + measure_75: 'British Business Bank: Expand the Growth Guarantee Scheme to support £6.5 billion of + additional SME lending across this Parliament ' + measure_76: 'Leeds City Fund: Establish the Leeds City Fund with 100% retention of business rates + growth' + measure_77: 'UK-India: Bring into force the Comprehensive Economic and Trade Agreement and Double + Contributions Convention from 15 July 2026' + measure_78: 'Steel Tariff: Change tariff rate and quotas on imported steel from 1 July 2026' + measure_79: 'Stamp Taxes on Shares: Replace Stamp Duty and Stamp Duty Reserve Tax with the Securities + Transfer Tax from late 2027' + measure_80: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging Points\ + \ (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + measure_81: 'Tackling Misogyny: Invest in grassroots misogyny prevention programmes' + measure_82: 'Infected Blood Compensation Scheme: Implement the Inquiry''s Additional Report recommendations + from 24 July 2026' + measure_83: 'Student Loans: Cap interest rates for Plan 2 and Plan 3 student loans at 6% from 1 September + 2026 to 31 August 2027' + measure_84: 'Waste Crime: Fund Landfill Tax costs for six priority illegal waste site clearances until + 31 March 2029 and a three-year pilot to fund Local Authorities'' Landfill Tax liabilities arising + from illegal waste site clearances from 2027' + measure_85: 'Further Priorities: Fund key priorities, including pressures facing the NHS and delivery + of the Violence against Women and Girls Strategy' + measure_86: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + measure_87: 'Supported Housing: Introduce a licensing regime to enforce national standards for supported + housing from 2027-28' + measure_88: 'Donated Medicines: Introduce a zero rate of VAT for the donation of medicines under qualifying + circumstances from 23 June 2026' + measure_89: 'Temporary Staffing: Amend Group 7 of Schedule 9 to the VAT Act 1994 to restore the tax + treatment of medical deputies to its previously intended position' + measure_90: 'Landfill Communities Fund: Increase the Landfill Tax credit cap from 1 April 2027' + measure_91: 'Higher Education: Introduce registration requirements for franchise providers with 300 + or more students from 1 September 2028, to strengthen quality and oversight of franchised provision' + measure_92: 'Local Authority Spending: Impact of adjustments to high needs budget on local authority + spending' + measure_93: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts and exemptions + from 1 April 2028' + measure_94: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel and medical + benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 April 2028' + measure_95: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs arrangements + from October 2028' + measure_96: 'Emissions Trading Scheme (ETS): Delay the inclusion of energy from waste in the ETS ' + measure_97: 'Corporation Tax: Spread the one-off impact of revenue recognition changes for qualifying + gas distribution activities over five years for accounting periods ending on or after 31 December + 2026' + measure_98: 'International Investors: Relieve double taxation for UK investors in US Limited Liability + Companies and similar entities from early 2028' + fiscally_neutral_1: Provide Public Works Loan Board (PWLB) debt relief for councils in severe financial + distress + fiscally_neutral_2: Devolving Air Passenger Duty to the Scottish Government in April 2027 + fiscally_neutral_3: Landlord registration fee + non_scorecard_1: 'Departmental spending: Grow day-to-day spending by 0.7% in real terms in 2031-32, + matching 0.7% average annual real terms growth from 2029-30 to 2030-31' + non_scorecard_2: 'Public Sector Pensions: Net impact of the 2024 valuations' + policy_head: + all: All heads + capital_ame: Capital AME + capital_del: Capital DEL + current_ame: Current AME + current_del: Current DEL + receipts: Receipts + policy_category: + all: All categories + alcohol_duty: Alcohol duty + bank_surcharge: Bank surcharge + betting: Betting + business_rates: Business rates + capital_gains_tax: Capital gains tax + capital_grants_to_private_sector: Capital grants to private sector + cbam: CBAM + climate_change_levy: Climate change levy + company_and_other_credits: Company and other credits + customs_duty: Customs duty + electricity_generators_levy: Electricity generators levy + energy_bills_subsidies: Energy bills subsidies + environmental_levies: Environmental levies + eu_ets_auction_receipts: EU ETS auction receipts + fuel_duty: Fuel Duty + high_value_council_tax_surcharge: High-value council tax surcharge + income_tax: Income tax + inheritance_tax: Inheritance tax + interest_and_dividend_receipts: Interest and dividend receipts + landfill_tax: Landfill tax + landlord_registration_fee: Landlord registration fee + locally_financed_capital_expenditure: Locally-financed capital expenditure + locally_financed_current_expenditure: Locally-financed current expenditure + net_public_service_pension_payments: Net public service pension payments + nics: NICs + onshore_ct: Onshore CT + other_ame_capital: Other AME (capital) + other_ame_current: Other AME (current) + other_departmental_expenditure_capital: Other departmental expenditure (capital) + other_departmental_expenditure_current: Other departmental expenditure (current) + psce_in_rdel: PSCE in RDEL + psgi_in_cdel: PSGI in CDEL + scottish_bga_current: Scottish BGA (current) + scottish_self_financed_expenditure: Scottish self-financed expenditure + stamp_duty: Stamp duty + student_loans: Student loans + tobacco_duty: Tobacco duty + vat: VAT + vehicle_excise_duty: Vehicle excise duty + welfare_inside_cap: Welfare inside cap + welfare_outside_cap: Welfare outside cap + policy_summary_line: + receipts_measures.total: Total effects of receipts measures (£ millions) + receipts_measures.air_passenger_duty: Air passenger duty + receipts_measures.alcohol_duty: Alcohol duty + receipts_measures.bank_surcharge: Bank surcharge + receipts_measures.betting: Betting + receipts_measures.business_rates: Business rates + receipts_measures.capital_gains_tax: Capital gains tax + receipts_measures.cbam: CBAM + receipts_measures.climate_change_levy: Climate change levy + receipts_measures.customs_duty: Customs duty + receipts_measures.electricity_generators_levy: Electricity generators levy + receipts_measures.environmental_levies: Environmental levies + receipts_measures.eu_ets_auction_receipts: EU ETS auction receipts + receipts_measures.fuel_duty: Fuel Duty + receipts_measures.high_value_council_tax_surcharge: High-value council tax surcharge + receipts_measures.income_tax: Income tax + receipts_measures.inheritance_tax: Inheritance tax + receipts_measures.interest_and_dividend_receipts: Interest and dividend receipts + receipts_measures.landfill_tax: Landfill tax + receipts_measures.landlord_registration_fee: Landlord registration fee + receipts_measures.nics: NICs + receipts_measures.onshore_ct: Onshore CT + receipts_measures.stamp_duty: Stamp duty + receipts_measures.tobacco_duty: Tobacco duty + receipts_measures.vat: VAT + receipts_measures.vehicle_excise_duty: Vehicle excise duty + receipts_measures.visa_fees: Visa fees + expenditure_measures.total: Total effects of expenditure measures (£ millions) + expenditure_measures.current_del: Current DEL + expenditure_measures.current_del.psce_in_rdel: PSCE in RDEL + expenditure_measures.current_ame: Current AME + expenditure_measures.current_ame.company_and_other_credits: Company and other credits + expenditure_measures.current_ame.energy_bills_subsidies: Energy bills subsidies + expenditure_measures.current_ame.locally_financed_current_expenditure: Locally-financed current expenditure + expenditure_measures.current_ame.net_public_service_pension_payments: Net public service pension payments + expenditure_measures.current_ame.other_ame_current: Other AME (current) + expenditure_measures.current_ame.other_departmental_expenditure_current: Other departmental expenditure + (current) + expenditure_measures.current_ame.scottish_bga_current: Scottish BGA (current) + expenditure_measures.current_ame.scottish_self_financed_expenditure: Scottish self-financed expenditure + expenditure_measures.current_ame.welfare_inside_cap: Welfare inside cap + expenditure_measures.current_ame.welfare_outside_cap: Welfare outside cap + expenditure_measures.capital_del: Capital DEL + expenditure_measures.capital_del.capital_grants_to_private_sector: Capital grants to private sector + expenditure_measures.capital_del.psgi_in_cdel: PSGI in CDEL + expenditure_measures.capital_ame: Capital AME + expenditure_measures.capital_ame.capital_grants_to_private_sector: Capital grants to private sector + expenditure_measures.capital_ame.locally_financed_capital_expenditure: Locally-financed capital expenditure + expenditure_measures.capital_ame.other_ame_capital: Other AME (capital) + expenditure_measures.capital_ame.other_departmental_expenditure_capital: Other departmental expenditure + (capital) + expenditure_measures.capital_ame.student_loans: Student loans + government_decisions.total_effect_of_government_decisions: Total effect of Government decisions + government_decisions.direct_effect_of_government_decisions: Direct effect of Government decisions + government_decisions.direct_effect_of_scorecard_decisions: Direct effect of scorecard decisions + government_decisions.direct_effect_of_non_scorecard_decisions: Direct effect of non-scorecard decisions + government_decisions.indirect_effect_of_government_decisions: Indirect effect of Government decisions +artifact: + source_name: obr + source_table: 'EFO October 2026 detailed forecast tables: policy' + resource_package: db + resource_directory: data/obr/efo_policy_october_2026 + manifest: manifest.yaml + vintage: efo_october_2026 + extracted_at: '2026-10-29' + extraction_method: xlsx whole-workbook used-range cell parse + parser: xlsx_used_range + artifact_year: 2026 +record_sets: +- record_set_id: obr.efo_2026_10.policy.measure_1.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_1.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_1.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_1 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_1 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 10 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 10 + expected_value: 'Household Energy Payment: £100 council tax rebate for bands A-D from January 2027' + label: measure + - column: H + row: 10 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 11 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 10 + expected_value: 'Household Energy Payment: £100 council tax rebate for bands A-D from January 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 1 (''Household Energy Payment: £100 council tax + rebate for bands A-D from January 2027''), rows 10 to 11, GBP million. Note: This table uses the + convention that a negative sign implies a loss to the Exchequer (and is therefore an increase in + PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_1.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_1.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_1.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_1 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_1 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 10 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 10 + expected_value: 'Household Energy Payment: £100 council tax rebate for bands A-D from January 2027' + label: measure + - column: H + row: 10 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 11 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 10 + expected_value: 'Household Energy Payment: £100 council tax rebate for bands A-D from January 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 1 (''Household Energy Payment: £100 council tax + rebate for bands A-D from January 2027''), rows 10 to 11, GBP million. Note: This table uses the + convention that a negative sign implies a loss to the Exchequer (and is therefore an increase in + PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_1.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_1.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_1.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_1 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_1 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 10 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 10 + expected_value: 'Household Energy Payment: £100 council tax rebate for bands A-D from January 2027' + label: measure + - column: H + row: 10 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 11 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 10 + expected_value: 'Household Energy Payment: £100 council tax rebate for bands A-D from January 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 1 (''Household Energy Payment: £100 council tax + rebate for bands A-D from January 2027''), rows 10 to 11, GBP million. Note: This table uses the + convention that a negative sign implies a loss to the Exchequer (and is therefore an increase in + PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_1.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_1.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_1.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_1 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_1 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 10 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 10 + expected_value: 'Household Energy Payment: £100 council tax rebate for bands A-D from January 2027' + label: measure + - column: H + row: 10 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 11 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 10 + expected_value: 'Household Energy Payment: £100 council tax rebate for bands A-D from January 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 1 (''Household Energy Payment: £100 council tax + rebate for bands A-D from January 2027''), rows 10 to 11, GBP million. Note: This table uses the + convention that a negative sign implies a loss to the Exchequer (and is therefore an increase in + PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_1.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_1.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_1.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_1 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_1 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 10 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 10 + expected_value: 'Household Energy Payment: £100 council tax rebate for bands A-D from January 2027' + label: measure + - column: H + row: 10 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 11 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 10 + expected_value: 'Household Energy Payment: £100 council tax rebate for bands A-D from January 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 1 (''Household Energy Payment: £100 council tax + rebate for bands A-D from January 2027''), rows 10 to 11, GBP million. Note: This table uses the + convention that a negative sign implies a loss to the Exchequer (and is therefore an increase in + PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_1.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_1.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_1.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_1 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_1 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 10 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 10 + expected_value: 'Household Energy Payment: £100 council tax rebate for bands A-D from January 2027' + label: measure + - column: H + row: 10 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 11 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 10 + expected_value: 'Household Energy Payment: £100 council tax rebate for bands A-D from January 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 1 (''Household Energy Payment: £100 council tax + rebate for bands A-D from January 2027''), rows 10 to 11, GBP million. Note: This table uses the + convention that a negative sign implies a loss to the Exchequer (and is therefore an increase in + PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_2.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_2.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_2.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_2 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_2 + label: Policy measure + rows: + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 0 + row_number: 13 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 13 + expected_value: 'Support for Energy Bills: Cut VAT on domestic electricity from 5% to 0% from 1 + October 2026 to 1 July 2027' + label: measure + - column: H + row: 13 + expected_value: Other AME (current) + label: category + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 1 + row_number: 14 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 13 + expected_value: 'Support for Energy Bills: Cut VAT on domestic electricity from 5% to 0% from 1 + October 2026 to 1 July 2027' + label: measure + - column: H + row: 14 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 15 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 13 + expected_value: 'Support for Energy Bills: Cut VAT on domestic electricity from 5% to 0% from 1 + October 2026 to 1 July 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 2 (''Support for Energy Bills: Cut VAT on domestic + electricity from 5% to 0% from 1 October 2026 to 1 July 2027''), rows 13 to 15, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_2.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_2.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_2.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_2 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_2 + label: Policy measure + rows: + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 0 + row_number: 13 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 13 + expected_value: 'Support for Energy Bills: Cut VAT on domestic electricity from 5% to 0% from 1 + October 2026 to 1 July 2027' + label: measure + - column: H + row: 13 + expected_value: Other AME (current) + label: category + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 1 + row_number: 14 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 13 + expected_value: 'Support for Energy Bills: Cut VAT on domestic electricity from 5% to 0% from 1 + October 2026 to 1 July 2027' + label: measure + - column: H + row: 14 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 15 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 13 + expected_value: 'Support for Energy Bills: Cut VAT on domestic electricity from 5% to 0% from 1 + October 2026 to 1 July 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 2 (''Support for Energy Bills: Cut VAT on domestic + electricity from 5% to 0% from 1 October 2026 to 1 July 2027''), rows 13 to 15, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_2.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_2.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_2.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_2 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_2 + label: Policy measure + rows: + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 0 + row_number: 13 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 13 + expected_value: 'Support for Energy Bills: Cut VAT on domestic electricity from 5% to 0% from 1 + October 2026 to 1 July 2027' + label: measure + - column: H + row: 13 + expected_value: Other AME (current) + label: category + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 1 + row_number: 14 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 13 + expected_value: 'Support for Energy Bills: Cut VAT on domestic electricity from 5% to 0% from 1 + October 2026 to 1 July 2027' + label: measure + - column: H + row: 14 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 15 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 13 + expected_value: 'Support for Energy Bills: Cut VAT on domestic electricity from 5% to 0% from 1 + October 2026 to 1 July 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 2 (''Support for Energy Bills: Cut VAT on domestic + electricity from 5% to 0% from 1 October 2026 to 1 July 2027''), rows 13 to 15, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_2.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_2.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_2.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_2 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_2 + label: Policy measure + rows: + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 0 + row_number: 13 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 13 + expected_value: 'Support for Energy Bills: Cut VAT on domestic electricity from 5% to 0% from 1 + October 2026 to 1 July 2027' + label: measure + - column: H + row: 13 + expected_value: Other AME (current) + label: category + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 1 + row_number: 14 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 13 + expected_value: 'Support for Energy Bills: Cut VAT on domestic electricity from 5% to 0% from 1 + October 2026 to 1 July 2027' + label: measure + - column: H + row: 14 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 15 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 13 + expected_value: 'Support for Energy Bills: Cut VAT on domestic electricity from 5% to 0% from 1 + October 2026 to 1 July 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 2 (''Support for Energy Bills: Cut VAT on domestic + electricity from 5% to 0% from 1 October 2026 to 1 July 2027''), rows 13 to 15, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_2.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_2.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_2.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_2 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_2 + label: Policy measure + rows: + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 0 + row_number: 13 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 13 + expected_value: 'Support for Energy Bills: Cut VAT on domestic electricity from 5% to 0% from 1 + October 2026 to 1 July 2027' + label: measure + - column: H + row: 13 + expected_value: Other AME (current) + label: category + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 1 + row_number: 14 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 13 + expected_value: 'Support for Energy Bills: Cut VAT on domestic electricity from 5% to 0% from 1 + October 2026 to 1 July 2027' + label: measure + - column: H + row: 14 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 15 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 13 + expected_value: 'Support for Energy Bills: Cut VAT on domestic electricity from 5% to 0% from 1 + October 2026 to 1 July 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 2 (''Support for Energy Bills: Cut VAT on domestic + electricity from 5% to 0% from 1 October 2026 to 1 July 2027''), rows 13 to 15, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_2.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_2.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_2.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_2 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_2 + label: Policy measure + rows: + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 0 + row_number: 13 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 13 + expected_value: 'Support for Energy Bills: Cut VAT on domestic electricity from 5% to 0% from 1 + October 2026 to 1 July 2027' + label: measure + - column: H + row: 13 + expected_value: Other AME (current) + label: category + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 1 + row_number: 14 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 13 + expected_value: 'Support for Energy Bills: Cut VAT on domestic electricity from 5% to 0% from 1 + October 2026 to 1 July 2027' + label: measure + - column: H + row: 14 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 15 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 13 + expected_value: 'Support for Energy Bills: Cut VAT on domestic electricity from 5% to 0% from 1 + October 2026 to 1 July 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 2 (''Support for Energy Bills: Cut VAT on domestic + electricity from 5% to 0% from 1 October 2026 to 1 July 2027''), rows 13 to 15, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_3.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_3.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_3.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_3 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_3 + label: Policy measure + rows: + - value_id: receipts.fuel_duty + label: 'Receipts: Fuel Duty' + ordinal: 0 + row_number: 17 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: fuel_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: fuel_duty + label: Policy category + guard_cells: + - column: D + row: 17 + expected_value: 'Fuel Duty: Extend the temporary 5p-per-litre duty cut and defer the planned Retail + Prices Index (RPI) increase to 1 July 2027' + label: measure + - column: H + row: 17 + expected_value: Fuel Duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 18 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 17 + expected_value: 'Fuel Duty: Extend the temporary 5p-per-litre duty cut and defer the planned Retail + Prices Index (RPI) increase to 1 July 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 3 (''Fuel Duty: Extend the temporary 5p-per-litre + duty cut and defer the planned Retail Prices Index (RPI) increase to 1 July 2027''), rows 17 to + 18, GBP million. Note: This table uses the convention that a negative sign implies a loss to the + Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_3.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_3.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_3.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_3 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_3 + label: Policy measure + rows: + - value_id: receipts.fuel_duty + label: 'Receipts: Fuel Duty' + ordinal: 0 + row_number: 17 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: fuel_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: fuel_duty + label: Policy category + guard_cells: + - column: D + row: 17 + expected_value: 'Fuel Duty: Extend the temporary 5p-per-litre duty cut and defer the planned Retail + Prices Index (RPI) increase to 1 July 2027' + label: measure + - column: H + row: 17 + expected_value: Fuel Duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 18 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 17 + expected_value: 'Fuel Duty: Extend the temporary 5p-per-litre duty cut and defer the planned Retail + Prices Index (RPI) increase to 1 July 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 3 (''Fuel Duty: Extend the temporary 5p-per-litre + duty cut and defer the planned Retail Prices Index (RPI) increase to 1 July 2027''), rows 17 to + 18, GBP million. Note: This table uses the convention that a negative sign implies a loss to the + Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_3.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_3.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_3.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_3 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_3 + label: Policy measure + rows: + - value_id: receipts.fuel_duty + label: 'Receipts: Fuel Duty' + ordinal: 0 + row_number: 17 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: fuel_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: fuel_duty + label: Policy category + guard_cells: + - column: D + row: 17 + expected_value: 'Fuel Duty: Extend the temporary 5p-per-litre duty cut and defer the planned Retail + Prices Index (RPI) increase to 1 July 2027' + label: measure + - column: H + row: 17 + expected_value: Fuel Duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 18 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 17 + expected_value: 'Fuel Duty: Extend the temporary 5p-per-litre duty cut and defer the planned Retail + Prices Index (RPI) increase to 1 July 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 3 (''Fuel Duty: Extend the temporary 5p-per-litre + duty cut and defer the planned Retail Prices Index (RPI) increase to 1 July 2027''), rows 17 to + 18, GBP million. Note: This table uses the convention that a negative sign implies a loss to the + Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_3.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_3.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_3.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_3 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_3 + label: Policy measure + rows: + - value_id: receipts.fuel_duty + label: 'Receipts: Fuel Duty' + ordinal: 0 + row_number: 17 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: fuel_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: fuel_duty + label: Policy category + guard_cells: + - column: D + row: 17 + expected_value: 'Fuel Duty: Extend the temporary 5p-per-litre duty cut and defer the planned Retail + Prices Index (RPI) increase to 1 July 2027' + label: measure + - column: H + row: 17 + expected_value: Fuel Duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 18 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 17 + expected_value: 'Fuel Duty: Extend the temporary 5p-per-litre duty cut and defer the planned Retail + Prices Index (RPI) increase to 1 July 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 3 (''Fuel Duty: Extend the temporary 5p-per-litre + duty cut and defer the planned Retail Prices Index (RPI) increase to 1 July 2027''), rows 17 to + 18, GBP million. Note: This table uses the convention that a negative sign implies a loss to the + Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_3.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_3.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_3.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_3 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_3 + label: Policy measure + rows: + - value_id: receipts.fuel_duty + label: 'Receipts: Fuel Duty' + ordinal: 0 + row_number: 17 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: fuel_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: fuel_duty + label: Policy category + guard_cells: + - column: D + row: 17 + expected_value: 'Fuel Duty: Extend the temporary 5p-per-litre duty cut and defer the planned Retail + Prices Index (RPI) increase to 1 July 2027' + label: measure + - column: H + row: 17 + expected_value: Fuel Duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 18 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 17 + expected_value: 'Fuel Duty: Extend the temporary 5p-per-litre duty cut and defer the planned Retail + Prices Index (RPI) increase to 1 July 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 3 (''Fuel Duty: Extend the temporary 5p-per-litre + duty cut and defer the planned Retail Prices Index (RPI) increase to 1 July 2027''), rows 17 to + 18, GBP million. Note: This table uses the convention that a negative sign implies a loss to the + Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_3.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_3.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_3.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_3 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_3 + label: Policy measure + rows: + - value_id: receipts.fuel_duty + label: 'Receipts: Fuel Duty' + ordinal: 0 + row_number: 17 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: fuel_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: fuel_duty + label: Policy category + guard_cells: + - column: D + row: 17 + expected_value: 'Fuel Duty: Extend the temporary 5p-per-litre duty cut and defer the planned Retail + Prices Index (RPI) increase to 1 July 2027' + label: measure + - column: H + row: 17 + expected_value: Fuel Duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 18 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 17 + expected_value: 'Fuel Duty: Extend the temporary 5p-per-litre duty cut and defer the planned Retail + Prices Index (RPI) increase to 1 July 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 3 (''Fuel Duty: Extend the temporary 5p-per-litre + duty cut and defer the planned Retail Prices Index (RPI) increase to 1 July 2027''), rows 17 to + 18, GBP million. Note: This table uses the convention that a negative sign implies a loss to the + Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_4.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_4.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_4.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_4 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_4 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 20 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 20 + expected_value: 'Bus Fares: Cap single bus fares at £2 in England outside London for one year from + 1 January 2027, funded by reprioritising DESNZ budgets' + label: measure + - column: H + row: 20 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 21 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 20 + expected_value: 'Bus Fares: Cap single bus fares at £2 in England outside London for one year from + 1 January 2027, funded by reprioritising DESNZ budgets' + label: measure + - column: H + row: 21 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 22 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 20 + expected_value: 'Bus Fares: Cap single bus fares at £2 in England outside London for one year from + 1 January 2027, funded by reprioritising DESNZ budgets' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 4 (''Bus Fares: Cap single bus fares at £2 in England + outside London for one year from 1 January 2027, funded by reprioritising DESNZ budgets''), rows + 20 to 22, GBP million. Note: This table uses the convention that a negative sign implies a loss + to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_4.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_4.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_4.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_4 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_4 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 20 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 20 + expected_value: 'Bus Fares: Cap single bus fares at £2 in England outside London for one year from + 1 January 2027, funded by reprioritising DESNZ budgets' + label: measure + - column: H + row: 20 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 21 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 20 + expected_value: 'Bus Fares: Cap single bus fares at £2 in England outside London for one year from + 1 January 2027, funded by reprioritising DESNZ budgets' + label: measure + - column: H + row: 21 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 22 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 20 + expected_value: 'Bus Fares: Cap single bus fares at £2 in England outside London for one year from + 1 January 2027, funded by reprioritising DESNZ budgets' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 4 (''Bus Fares: Cap single bus fares at £2 in England + outside London for one year from 1 January 2027, funded by reprioritising DESNZ budgets''), rows + 20 to 22, GBP million. Note: This table uses the convention that a negative sign implies a loss + to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_4.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_4.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_4.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_4 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_4 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 20 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 20 + expected_value: 'Bus Fares: Cap single bus fares at £2 in England outside London for one year from + 1 January 2027, funded by reprioritising DESNZ budgets' + label: measure + - column: H + row: 20 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 21 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 20 + expected_value: 'Bus Fares: Cap single bus fares at £2 in England outside London for one year from + 1 January 2027, funded by reprioritising DESNZ budgets' + label: measure + - column: H + row: 21 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 22 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 20 + expected_value: 'Bus Fares: Cap single bus fares at £2 in England outside London for one year from + 1 January 2027, funded by reprioritising DESNZ budgets' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 4 (''Bus Fares: Cap single bus fares at £2 in England + outside London for one year from 1 January 2027, funded by reprioritising DESNZ budgets''), rows + 20 to 22, GBP million. Note: This table uses the convention that a negative sign implies a loss + to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_4.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_4.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_4.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_4 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_4 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 20 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 20 + expected_value: 'Bus Fares: Cap single bus fares at £2 in England outside London for one year from + 1 January 2027, funded by reprioritising DESNZ budgets' + label: measure + - column: H + row: 20 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 21 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 20 + expected_value: 'Bus Fares: Cap single bus fares at £2 in England outside London for one year from + 1 January 2027, funded by reprioritising DESNZ budgets' + label: measure + - column: H + row: 21 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 22 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 20 + expected_value: 'Bus Fares: Cap single bus fares at £2 in England outside London for one year from + 1 January 2027, funded by reprioritising DESNZ budgets' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 4 (''Bus Fares: Cap single bus fares at £2 in England + outside London for one year from 1 January 2027, funded by reprioritising DESNZ budgets''), rows + 20 to 22, GBP million. Note: This table uses the convention that a negative sign implies a loss + to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_4.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_4.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_4.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_4 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_4 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 20 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 20 + expected_value: 'Bus Fares: Cap single bus fares at £2 in England outside London for one year from + 1 January 2027, funded by reprioritising DESNZ budgets' + label: measure + - column: H + row: 20 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 21 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 20 + expected_value: 'Bus Fares: Cap single bus fares at £2 in England outside London for one year from + 1 January 2027, funded by reprioritising DESNZ budgets' + label: measure + - column: H + row: 21 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 22 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 20 + expected_value: 'Bus Fares: Cap single bus fares at £2 in England outside London for one year from + 1 January 2027, funded by reprioritising DESNZ budgets' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 4 (''Bus Fares: Cap single bus fares at £2 in England + outside London for one year from 1 January 2027, funded by reprioritising DESNZ budgets''), rows + 20 to 22, GBP million. Note: This table uses the convention that a negative sign implies a loss + to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_4.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_4.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_4.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_4 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_4 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 20 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 20 + expected_value: 'Bus Fares: Cap single bus fares at £2 in England outside London for one year from + 1 January 2027, funded by reprioritising DESNZ budgets' + label: measure + - column: H + row: 20 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 21 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 20 + expected_value: 'Bus Fares: Cap single bus fares at £2 in England outside London for one year from + 1 January 2027, funded by reprioritising DESNZ budgets' + label: measure + - column: H + row: 21 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 22 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 20 + expected_value: 'Bus Fares: Cap single bus fares at £2 in England outside London for one year from + 1 January 2027, funded by reprioritising DESNZ budgets' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 4 (''Bus Fares: Cap single bus fares at £2 in England + outside London for one year from 1 January 2027, funded by reprioritising DESNZ budgets''), rows + 20 to 22, GBP million. Note: This table uses the convention that a negative sign implies a loss + to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_5.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_5.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_5.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_5 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_5 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 24 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + - column: H + row: 24 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 25 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + - column: H + row: 25 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 2 + row_number: 26 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + - column: H + row: 26 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 3 + row_number: 27 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + - column: H + row: 27 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 4 + row_number: 28 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + - column: H + row: 28 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 29 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 5 (''Mileage Rates: Increase the tax-free and tax-deductible + car and van rates to 55p for the first 10,000 business miles from 6 April 2026 and the higher mileage + rate to 35p from 6 April 2027''), rows 24 to 29, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_5.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_5.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_5.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_5 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_5 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 24 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + - column: H + row: 24 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 25 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + - column: H + row: 25 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 2 + row_number: 26 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + - column: H + row: 26 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 3 + row_number: 27 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + - column: H + row: 27 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 4 + row_number: 28 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + - column: H + row: 28 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 29 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 5 (''Mileage Rates: Increase the tax-free and tax-deductible + car and van rates to 55p for the first 10,000 business miles from 6 April 2026 and the higher mileage + rate to 35p from 6 April 2027''), rows 24 to 29, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_5.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_5.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_5.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_5 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_5 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 24 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + - column: H + row: 24 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 25 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + - column: H + row: 25 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 2 + row_number: 26 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + - column: H + row: 26 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 3 + row_number: 27 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + - column: H + row: 27 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 4 + row_number: 28 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + - column: H + row: 28 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 29 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 5 (''Mileage Rates: Increase the tax-free and tax-deductible + car and van rates to 55p for the first 10,000 business miles from 6 April 2026 and the higher mileage + rate to 35p from 6 April 2027''), rows 24 to 29, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_5.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_5.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_5.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_5 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_5 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 24 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + - column: H + row: 24 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 25 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + - column: H + row: 25 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 2 + row_number: 26 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + - column: H + row: 26 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 3 + row_number: 27 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + - column: H + row: 27 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 4 + row_number: 28 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + - column: H + row: 28 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 29 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 5 (''Mileage Rates: Increase the tax-free and tax-deductible + car and van rates to 55p for the first 10,000 business miles from 6 April 2026 and the higher mileage + rate to 35p from 6 April 2027''), rows 24 to 29, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_5.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_5.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_5.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_5 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_5 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 24 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + - column: H + row: 24 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 25 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + - column: H + row: 25 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 2 + row_number: 26 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + - column: H + row: 26 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 3 + row_number: 27 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + - column: H + row: 27 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 4 + row_number: 28 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + - column: H + row: 28 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 29 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 5 (''Mileage Rates: Increase the tax-free and tax-deductible + car and van rates to 55p for the first 10,000 business miles from 6 April 2026 and the higher mileage + rate to 35p from 6 April 2027''), rows 24 to 29, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_5.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_5.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_5.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_5 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_5 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 24 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + - column: H + row: 24 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 25 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + - column: H + row: 25 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 2 + row_number: 26 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + - column: H + row: 26 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 3 + row_number: 27 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + - column: H + row: 27 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 4 + row_number: 28 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + - column: H + row: 28 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 29 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 24 + expected_value: 'Mileage Rates: Increase the tax-free and tax-deductible car and van rates to 55p + for the first 10,000 business miles from 6 April 2026 and the higher mileage rate to 35p from + 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 5 (''Mileage Rates: Increase the tax-free and tax-deductible + car and van rates to 55p for the first 10,000 business miles from 6 April 2026 and the higher mileage + rate to 35p from 6 April 2027''), rows 24 to 29, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_6.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_6.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_6.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_6 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_6 + label: Policy measure + rows: + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 0 + row_number: 31 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 31 + expected_value: 'Parental Pay: Establish a Parental Allowance for fathers, partners and adopters + in Great Britain from April 2029' + label: measure + - column: H + row: 31 + expected_value: Welfare inside cap + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 32 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 31 + expected_value: 'Parental Pay: Establish a Parental Allowance for fathers, partners and adopters + in Great Britain from April 2029' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 6 (''Parental Pay: Establish a Parental Allowance + for fathers, partners and adopters in Great Britain from April 2029''), rows 31 to 32, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_6.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_6.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_6.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_6 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_6 + label: Policy measure + rows: + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 0 + row_number: 31 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 31 + expected_value: 'Parental Pay: Establish a Parental Allowance for fathers, partners and adopters + in Great Britain from April 2029' + label: measure + - column: H + row: 31 + expected_value: Welfare inside cap + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 32 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 31 + expected_value: 'Parental Pay: Establish a Parental Allowance for fathers, partners and adopters + in Great Britain from April 2029' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 6 (''Parental Pay: Establish a Parental Allowance + for fathers, partners and adopters in Great Britain from April 2029''), rows 31 to 32, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_6.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_6.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_6.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_6 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_6 + label: Policy measure + rows: + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 0 + row_number: 31 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 31 + expected_value: 'Parental Pay: Establish a Parental Allowance for fathers, partners and adopters + in Great Britain from April 2029' + label: measure + - column: H + row: 31 + expected_value: Welfare inside cap + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 32 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 31 + expected_value: 'Parental Pay: Establish a Parental Allowance for fathers, partners and adopters + in Great Britain from April 2029' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 6 (''Parental Pay: Establish a Parental Allowance + for fathers, partners and adopters in Great Britain from April 2029''), rows 31 to 32, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_6.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_6.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_6.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_6 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_6 + label: Policy measure + rows: + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 0 + row_number: 31 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 31 + expected_value: 'Parental Pay: Establish a Parental Allowance for fathers, partners and adopters + in Great Britain from April 2029' + label: measure + - column: H + row: 31 + expected_value: Welfare inside cap + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 32 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 31 + expected_value: 'Parental Pay: Establish a Parental Allowance for fathers, partners and adopters + in Great Britain from April 2029' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 6 (''Parental Pay: Establish a Parental Allowance + for fathers, partners and adopters in Great Britain from April 2029''), rows 31 to 32, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_6.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_6.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_6.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_6 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_6 + label: Policy measure + rows: + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 0 + row_number: 31 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 31 + expected_value: 'Parental Pay: Establish a Parental Allowance for fathers, partners and adopters + in Great Britain from April 2029' + label: measure + - column: H + row: 31 + expected_value: Welfare inside cap + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 32 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 31 + expected_value: 'Parental Pay: Establish a Parental Allowance for fathers, partners and adopters + in Great Britain from April 2029' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 6 (''Parental Pay: Establish a Parental Allowance + for fathers, partners and adopters in Great Britain from April 2029''), rows 31 to 32, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_6.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_6.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_6.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_6 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_6 + label: Policy measure + rows: + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 0 + row_number: 31 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 31 + expected_value: 'Parental Pay: Establish a Parental Allowance for fathers, partners and adopters + in Great Britain from April 2029' + label: measure + - column: H + row: 31 + expected_value: Welfare inside cap + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 32 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 31 + expected_value: 'Parental Pay: Establish a Parental Allowance for fathers, partners and adopters + in Great Britain from April 2029' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 6 (''Parental Pay: Establish a Parental Allowance + for fathers, partners and adopters in Great Britain from April 2029''), rows 31 to 32, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_7.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_7.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_7.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_7 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_7 + label: Policy measure + rows: + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 0 + row_number: 34 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 34 + expected_value: 'Carer’s Allowance: Introduce a taper on earnings above the Weekly Earning Limit + within 2030-31' + label: measure + - column: H + row: 34 + expected_value: Welfare inside cap + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 1 + row_number: 35 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 34 + expected_value: 'Carer’s Allowance: Introduce a taper on earnings above the Weekly Earning Limit + within 2030-31' + label: measure + - column: H + row: 35 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 36 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 34 + expected_value: 'Carer’s Allowance: Introduce a taper on earnings above the Weekly Earning Limit + within 2030-31' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 7 (''Carer’s Allowance: Introduce a taper on earnings + above the Weekly Earning Limit within 2030-31''), rows 34 to 36, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_7.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_7.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_7.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_7 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_7 + label: Policy measure + rows: + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 0 + row_number: 34 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 34 + expected_value: 'Carer’s Allowance: Introduce a taper on earnings above the Weekly Earning Limit + within 2030-31' + label: measure + - column: H + row: 34 + expected_value: Welfare inside cap + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 1 + row_number: 35 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 34 + expected_value: 'Carer’s Allowance: Introduce a taper on earnings above the Weekly Earning Limit + within 2030-31' + label: measure + - column: H + row: 35 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 36 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 34 + expected_value: 'Carer’s Allowance: Introduce a taper on earnings above the Weekly Earning Limit + within 2030-31' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 7 (''Carer’s Allowance: Introduce a taper on earnings + above the Weekly Earning Limit within 2030-31''), rows 34 to 36, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_7.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_7.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_7.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_7 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_7 + label: Policy measure + rows: + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 0 + row_number: 34 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 34 + expected_value: 'Carer’s Allowance: Introduce a taper on earnings above the Weekly Earning Limit + within 2030-31' + label: measure + - column: H + row: 34 + expected_value: Welfare inside cap + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 1 + row_number: 35 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 34 + expected_value: 'Carer’s Allowance: Introduce a taper on earnings above the Weekly Earning Limit + within 2030-31' + label: measure + - column: H + row: 35 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 36 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 34 + expected_value: 'Carer’s Allowance: Introduce a taper on earnings above the Weekly Earning Limit + within 2030-31' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 7 (''Carer’s Allowance: Introduce a taper on earnings + above the Weekly Earning Limit within 2030-31''), rows 34 to 36, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_7.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_7.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_7.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_7 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_7 + label: Policy measure + rows: + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 0 + row_number: 34 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 34 + expected_value: 'Carer’s Allowance: Introduce a taper on earnings above the Weekly Earning Limit + within 2030-31' + label: measure + - column: H + row: 34 + expected_value: Welfare inside cap + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 1 + row_number: 35 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 34 + expected_value: 'Carer’s Allowance: Introduce a taper on earnings above the Weekly Earning Limit + within 2030-31' + label: measure + - column: H + row: 35 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 36 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 34 + expected_value: 'Carer’s Allowance: Introduce a taper on earnings above the Weekly Earning Limit + within 2030-31' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 7 (''Carer’s Allowance: Introduce a taper on earnings + above the Weekly Earning Limit within 2030-31''), rows 34 to 36, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_7.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_7.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_7.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_7 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_7 + label: Policy measure + rows: + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 0 + row_number: 34 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 34 + expected_value: 'Carer’s Allowance: Introduce a taper on earnings above the Weekly Earning Limit + within 2030-31' + label: measure + - column: H + row: 34 + expected_value: Welfare inside cap + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 1 + row_number: 35 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 34 + expected_value: 'Carer’s Allowance: Introduce a taper on earnings above the Weekly Earning Limit + within 2030-31' + label: measure + - column: H + row: 35 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 36 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 34 + expected_value: 'Carer’s Allowance: Introduce a taper on earnings above the Weekly Earning Limit + within 2030-31' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 7 (''Carer’s Allowance: Introduce a taper on earnings + above the Weekly Earning Limit within 2030-31''), rows 34 to 36, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_7.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_7.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_7.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_7 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_7 + label: Policy measure + rows: + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 0 + row_number: 34 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 34 + expected_value: 'Carer’s Allowance: Introduce a taper on earnings above the Weekly Earning Limit + within 2030-31' + label: measure + - column: H + row: 34 + expected_value: Welfare inside cap + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 1 + row_number: 35 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 34 + expected_value: 'Carer’s Allowance: Introduce a taper on earnings above the Weekly Earning Limit + within 2030-31' + label: measure + - column: H + row: 35 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 36 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 34 + expected_value: 'Carer’s Allowance: Introduce a taper on earnings above the Weekly Earning Limit + within 2030-31' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 7 (''Carer’s Allowance: Introduce a taper on earnings + above the Weekly Earning Limit within 2030-31''), rows 34 to 36, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_8.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_8.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_8.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_8 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_8 + label: Policy measure + rows: + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 0 + row_number: 38 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 38 + expected_value: 'Universal Credit: Extend the £2,500 surplus earnings threshold for one year from + 1 April 2027' + label: measure + - column: H + row: 38 + expected_value: Welfare inside cap + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 39 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 38 + expected_value: 'Universal Credit: Extend the £2,500 surplus earnings threshold for one year from + 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 8 (''Universal Credit: Extend the £2,500 surplus + earnings threshold for one year from 1 April 2027''), rows 38 to 39, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_8.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_8.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_8.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_8 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_8 + label: Policy measure + rows: + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 0 + row_number: 38 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 38 + expected_value: 'Universal Credit: Extend the £2,500 surplus earnings threshold for one year from + 1 April 2027' + label: measure + - column: H + row: 38 + expected_value: Welfare inside cap + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 39 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 38 + expected_value: 'Universal Credit: Extend the £2,500 surplus earnings threshold for one year from + 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 8 (''Universal Credit: Extend the £2,500 surplus + earnings threshold for one year from 1 April 2027''), rows 38 to 39, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_8.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_8.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_8.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_8 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_8 + label: Policy measure + rows: + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 0 + row_number: 38 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 38 + expected_value: 'Universal Credit: Extend the £2,500 surplus earnings threshold for one year from + 1 April 2027' + label: measure + - column: H + row: 38 + expected_value: Welfare inside cap + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 39 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 38 + expected_value: 'Universal Credit: Extend the £2,500 surplus earnings threshold for one year from + 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 8 (''Universal Credit: Extend the £2,500 surplus + earnings threshold for one year from 1 April 2027''), rows 38 to 39, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_8.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_8.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_8.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_8 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_8 + label: Policy measure + rows: + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 0 + row_number: 38 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 38 + expected_value: 'Universal Credit: Extend the £2,500 surplus earnings threshold for one year from + 1 April 2027' + label: measure + - column: H + row: 38 + expected_value: Welfare inside cap + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 39 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 38 + expected_value: 'Universal Credit: Extend the £2,500 surplus earnings threshold for one year from + 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 8 (''Universal Credit: Extend the £2,500 surplus + earnings threshold for one year from 1 April 2027''), rows 38 to 39, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_8.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_8.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_8.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_8 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_8 + label: Policy measure + rows: + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 0 + row_number: 38 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 38 + expected_value: 'Universal Credit: Extend the £2,500 surplus earnings threshold for one year from + 1 April 2027' + label: measure + - column: H + row: 38 + expected_value: Welfare inside cap + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 39 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 38 + expected_value: 'Universal Credit: Extend the £2,500 surplus earnings threshold for one year from + 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 8 (''Universal Credit: Extend the £2,500 surplus + earnings threshold for one year from 1 April 2027''), rows 38 to 39, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_8.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_8.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_8.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_8 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_8 + label: Policy measure + rows: + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 0 + row_number: 38 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 38 + expected_value: 'Universal Credit: Extend the £2,500 surplus earnings threshold for one year from + 1 April 2027' + label: measure + - column: H + row: 38 + expected_value: Welfare inside cap + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 39 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 38 + expected_value: 'Universal Credit: Extend the £2,500 surplus earnings threshold for one year from + 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 8 (''Universal Credit: Extend the £2,500 surplus + earnings threshold for one year from 1 April 2027''), rows 38 to 39, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_9.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_9.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_9.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_9 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_9 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 41 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 41 + expected_value: 'Early Years: Fund increased access to books for children aged 0 to 5 ' + label: measure + - column: H + row: 41 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 42 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 41 + expected_value: 'Early Years: Fund increased access to books for children aged 0 to 5 ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 9 (''Early Years: Fund increased access to books + for children aged 0 to 5 ''), rows 41 to 42, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_9.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_9.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_9.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_9 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_9 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 41 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 41 + expected_value: 'Early Years: Fund increased access to books for children aged 0 to 5 ' + label: measure + - column: H + row: 41 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 42 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 41 + expected_value: 'Early Years: Fund increased access to books for children aged 0 to 5 ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 9 (''Early Years: Fund increased access to books + for children aged 0 to 5 ''), rows 41 to 42, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_9.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_9.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_9.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_9 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_9 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 41 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 41 + expected_value: 'Early Years: Fund increased access to books for children aged 0 to 5 ' + label: measure + - column: H + row: 41 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 42 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 41 + expected_value: 'Early Years: Fund increased access to books for children aged 0 to 5 ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 9 (''Early Years: Fund increased access to books + for children aged 0 to 5 ''), rows 41 to 42, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_9.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_9.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_9.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_9 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_9 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 41 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 41 + expected_value: 'Early Years: Fund increased access to books for children aged 0 to 5 ' + label: measure + - column: H + row: 41 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 42 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 41 + expected_value: 'Early Years: Fund increased access to books for children aged 0 to 5 ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 9 (''Early Years: Fund increased access to books + for children aged 0 to 5 ''), rows 41 to 42, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_9.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_9.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_9.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_9 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_9 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 41 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 41 + expected_value: 'Early Years: Fund increased access to books for children aged 0 to 5 ' + label: measure + - column: H + row: 41 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 42 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 41 + expected_value: 'Early Years: Fund increased access to books for children aged 0 to 5 ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 9 (''Early Years: Fund increased access to books + for children aged 0 to 5 ''), rows 41 to 42, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_9.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_9.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_9.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_9 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_9 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 41 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 41 + expected_value: 'Early Years: Fund increased access to books for children aged 0 to 5 ' + label: measure + - column: H + row: 41 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 42 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 41 + expected_value: 'Early Years: Fund increased access to books for children aged 0 to 5 ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 9 (''Early Years: Fund increased access to books + for children aged 0 to 5 ''), rows 41 to 42, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_10.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_10.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_10.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_10 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_10 + label: Policy measure + rows: + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 0 + row_number: 44 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 44 + expected_value: 'Tariff Suspension Packages: Suspend tariffs on 135 food products from 21 June 2026 + until 31 December 2028; 101 food products and kerosene for heating oil from 26 November 2026 until + 31 December 2028; and fertiliser from 26 November 2026 until 31 December 2027' + label: measure + - column: H + row: 44 + expected_value: Customs duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 45 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 44 + expected_value: 'Tariff Suspension Packages: Suspend tariffs on 135 food products from 21 June 2026 + until 31 December 2028; 101 food products and kerosene for heating oil from 26 November 2026 until + 31 December 2028; and fertiliser from 26 November 2026 until 31 December 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 10 (''Tariff Suspension Packages: Suspend tariffs + on 135 food products from 21 June 2026 until 31 December 2028; 101 food products and kerosene for + heating oil from 26 November 2026 until 31 December 2028; and fertiliser from 26 November 2026 until + 31 December 2027''), rows 44 to 45, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_10.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_10.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_10.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_10 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_10 + label: Policy measure + rows: + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 0 + row_number: 44 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 44 + expected_value: 'Tariff Suspension Packages: Suspend tariffs on 135 food products from 21 June 2026 + until 31 December 2028; 101 food products and kerosene for heating oil from 26 November 2026 until + 31 December 2028; and fertiliser from 26 November 2026 until 31 December 2027' + label: measure + - column: H + row: 44 + expected_value: Customs duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 45 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 44 + expected_value: 'Tariff Suspension Packages: Suspend tariffs on 135 food products from 21 June 2026 + until 31 December 2028; 101 food products and kerosene for heating oil from 26 November 2026 until + 31 December 2028; and fertiliser from 26 November 2026 until 31 December 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 10 (''Tariff Suspension Packages: Suspend tariffs + on 135 food products from 21 June 2026 until 31 December 2028; 101 food products and kerosene for + heating oil from 26 November 2026 until 31 December 2028; and fertiliser from 26 November 2026 until + 31 December 2027''), rows 44 to 45, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_10.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_10.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_10.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_10 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_10 + label: Policy measure + rows: + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 0 + row_number: 44 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 44 + expected_value: 'Tariff Suspension Packages: Suspend tariffs on 135 food products from 21 June 2026 + until 31 December 2028; 101 food products and kerosene for heating oil from 26 November 2026 until + 31 December 2028; and fertiliser from 26 November 2026 until 31 December 2027' + label: measure + - column: H + row: 44 + expected_value: Customs duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 45 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 44 + expected_value: 'Tariff Suspension Packages: Suspend tariffs on 135 food products from 21 June 2026 + until 31 December 2028; 101 food products and kerosene for heating oil from 26 November 2026 until + 31 December 2028; and fertiliser from 26 November 2026 until 31 December 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 10 (''Tariff Suspension Packages: Suspend tariffs + on 135 food products from 21 June 2026 until 31 December 2028; 101 food products and kerosene for + heating oil from 26 November 2026 until 31 December 2028; and fertiliser from 26 November 2026 until + 31 December 2027''), rows 44 to 45, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_10.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_10.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_10.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_10 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_10 + label: Policy measure + rows: + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 0 + row_number: 44 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 44 + expected_value: 'Tariff Suspension Packages: Suspend tariffs on 135 food products from 21 June 2026 + until 31 December 2028; 101 food products and kerosene for heating oil from 26 November 2026 until + 31 December 2028; and fertiliser from 26 November 2026 until 31 December 2027' + label: measure + - column: H + row: 44 + expected_value: Customs duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 45 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 44 + expected_value: 'Tariff Suspension Packages: Suspend tariffs on 135 food products from 21 June 2026 + until 31 December 2028; 101 food products and kerosene for heating oil from 26 November 2026 until + 31 December 2028; and fertiliser from 26 November 2026 until 31 December 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 10 (''Tariff Suspension Packages: Suspend tariffs + on 135 food products from 21 June 2026 until 31 December 2028; 101 food products and kerosene for + heating oil from 26 November 2026 until 31 December 2028; and fertiliser from 26 November 2026 until + 31 December 2027''), rows 44 to 45, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_10.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_10.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_10.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_10 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_10 + label: Policy measure + rows: + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 0 + row_number: 44 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 44 + expected_value: 'Tariff Suspension Packages: Suspend tariffs on 135 food products from 21 June 2026 + until 31 December 2028; 101 food products and kerosene for heating oil from 26 November 2026 until + 31 December 2028; and fertiliser from 26 November 2026 until 31 December 2027' + label: measure + - column: H + row: 44 + expected_value: Customs duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 45 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 44 + expected_value: 'Tariff Suspension Packages: Suspend tariffs on 135 food products from 21 June 2026 + until 31 December 2028; 101 food products and kerosene for heating oil from 26 November 2026 until + 31 December 2028; and fertiliser from 26 November 2026 until 31 December 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 10 (''Tariff Suspension Packages: Suspend tariffs + on 135 food products from 21 June 2026 until 31 December 2028; 101 food products and kerosene for + heating oil from 26 November 2026 until 31 December 2028; and fertiliser from 26 November 2026 until + 31 December 2027''), rows 44 to 45, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_10.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_10.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_10.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_10 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_10 + label: Policy measure + rows: + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 0 + row_number: 44 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 44 + expected_value: 'Tariff Suspension Packages: Suspend tariffs on 135 food products from 21 June 2026 + until 31 December 2028; 101 food products and kerosene for heating oil from 26 November 2026 until + 31 December 2028; and fertiliser from 26 November 2026 until 31 December 2027' + label: measure + - column: H + row: 44 + expected_value: Customs duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 45 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 44 + expected_value: 'Tariff Suspension Packages: Suspend tariffs on 135 food products from 21 June 2026 + until 31 December 2028; 101 food products and kerosene for heating oil from 26 November 2026 until + 31 December 2028; and fertiliser from 26 November 2026 until 31 December 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 10 (''Tariff Suspension Packages: Suspend tariffs + on 135 food products from 21 June 2026 until 31 December 2028; 101 food products and kerosene for + heating oil from 26 November 2026 until 31 December 2028; and fertiliser from 26 November 2026 until + 31 December 2027''), rows 44 to 45, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_11.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_11.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_11.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_11 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_11 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 47 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 47 + expected_value: 'Cash ISAs: Maintain the cash ISA limit at £20,000 from 6 April 2027' + label: measure + - column: H + row: 47 + expected_value: Income tax + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 48 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 47 + expected_value: 'Cash ISAs: Maintain the cash ISA limit at £20,000 from 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 11 (''Cash ISAs: Maintain the cash ISA limit at + £20,000 from 6 April 2027''), rows 47 to 48, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_11.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_11.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_11.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_11 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_11 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 47 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 47 + expected_value: 'Cash ISAs: Maintain the cash ISA limit at £20,000 from 6 April 2027' + label: measure + - column: H + row: 47 + expected_value: Income tax + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 48 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 47 + expected_value: 'Cash ISAs: Maintain the cash ISA limit at £20,000 from 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 11 (''Cash ISAs: Maintain the cash ISA limit at + £20,000 from 6 April 2027''), rows 47 to 48, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_11.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_11.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_11.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_11 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_11 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 47 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 47 + expected_value: 'Cash ISAs: Maintain the cash ISA limit at £20,000 from 6 April 2027' + label: measure + - column: H + row: 47 + expected_value: Income tax + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 48 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 47 + expected_value: 'Cash ISAs: Maintain the cash ISA limit at £20,000 from 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 11 (''Cash ISAs: Maintain the cash ISA limit at + £20,000 from 6 April 2027''), rows 47 to 48, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_11.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_11.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_11.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_11 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_11 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 47 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 47 + expected_value: 'Cash ISAs: Maintain the cash ISA limit at £20,000 from 6 April 2027' + label: measure + - column: H + row: 47 + expected_value: Income tax + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 48 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 47 + expected_value: 'Cash ISAs: Maintain the cash ISA limit at £20,000 from 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 11 (''Cash ISAs: Maintain the cash ISA limit at + £20,000 from 6 April 2027''), rows 47 to 48, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_11.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_11.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_11.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_11 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_11 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 47 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 47 + expected_value: 'Cash ISAs: Maintain the cash ISA limit at £20,000 from 6 April 2027' + label: measure + - column: H + row: 47 + expected_value: Income tax + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 48 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 47 + expected_value: 'Cash ISAs: Maintain the cash ISA limit at £20,000 from 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 11 (''Cash ISAs: Maintain the cash ISA limit at + £20,000 from 6 April 2027''), rows 47 to 48, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_11.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_11.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_11.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_11 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_11 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 47 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 47 + expected_value: 'Cash ISAs: Maintain the cash ISA limit at £20,000 from 6 April 2027' + label: measure + - column: H + row: 47 + expected_value: Income tax + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 48 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 47 + expected_value: 'Cash ISAs: Maintain the cash ISA limit at £20,000 from 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 11 (''Cash ISAs: Maintain the cash ISA limit at + £20,000 from 6 April 2027''), rows 47 to 48, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_12.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_12.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_12.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_12 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_12 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 50 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 50 + expected_value: Business rates + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 51 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 51 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 52 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 52 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 3 + row_number: 53 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 53 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 54 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 54 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 5 + row_number: 55 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 55 + expected_value: Locally-financed current expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 56 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 56 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 7 + row_number: 57 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 12 (''Business Rates: Increase business rates relief + for pubs, social clubs and live music venues by 20ppts to 35% from 1 April 2027''), rows 50 to 57, + GBP million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_12.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_12.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_12.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_12 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_12 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 50 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 50 + expected_value: Business rates + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 51 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 51 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 52 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 52 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 3 + row_number: 53 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 53 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 54 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 54 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 5 + row_number: 55 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 55 + expected_value: Locally-financed current expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 56 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 56 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 7 + row_number: 57 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 12 (''Business Rates: Increase business rates relief + for pubs, social clubs and live music venues by 20ppts to 35% from 1 April 2027''), rows 50 to 57, + GBP million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_12.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_12.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_12.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_12 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_12 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 50 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 50 + expected_value: Business rates + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 51 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 51 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 52 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 52 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 3 + row_number: 53 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 53 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 54 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 54 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 5 + row_number: 55 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 55 + expected_value: Locally-financed current expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 56 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 56 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 7 + row_number: 57 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 12 (''Business Rates: Increase business rates relief + for pubs, social clubs and live music venues by 20ppts to 35% from 1 April 2027''), rows 50 to 57, + GBP million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_12.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_12.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_12.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_12 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_12 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 50 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 50 + expected_value: Business rates + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 51 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 51 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 52 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 52 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 3 + row_number: 53 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 53 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 54 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 54 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 5 + row_number: 55 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 55 + expected_value: Locally-financed current expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 56 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 56 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 7 + row_number: 57 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 12 (''Business Rates: Increase business rates relief + for pubs, social clubs and live music venues by 20ppts to 35% from 1 April 2027''), rows 50 to 57, + GBP million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_12.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_12.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_12.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_12 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_12 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 50 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 50 + expected_value: Business rates + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 51 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 51 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 52 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 52 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 3 + row_number: 53 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 53 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 54 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 54 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 5 + row_number: 55 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 55 + expected_value: Locally-financed current expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 56 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 56 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 7 + row_number: 57 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 12 (''Business Rates: Increase business rates relief + for pubs, social clubs and live music venues by 20ppts to 35% from 1 April 2027''), rows 50 to 57, + GBP million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_12.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_12.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_12.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_12 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_12 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 50 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 50 + expected_value: Business rates + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 51 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 51 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 52 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 52 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 3 + row_number: 53 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 53 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 54 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 54 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 5 + row_number: 55 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 55 + expected_value: Locally-financed current expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 56 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + - column: H + row: 56 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 7 + row_number: 57 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 50 + expected_value: 'Business Rates: Increase business rates relief for pubs, social clubs and live + music venues by 20ppts to 35% from 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 12 (''Business Rates: Increase business rates relief + for pubs, social clubs and live music venues by 20ppts to 35% from 1 April 2027''), rows 50 to 57, + GBP million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_13.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_13.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_13.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_13 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_13 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 59 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 59 + expected_value: Business rates + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 60 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 60 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 61 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 61 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 3 + row_number: 62 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 62 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 63 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 63 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 5 + row_number: 64 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 64 + expected_value: Locally-financed current expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 65 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 65 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 7 + row_number: 66 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 13 (''Business Rates: Increase valuation thresholds + for Small Business Rate Relief for retail, hospitality and leisure (RHL) properties from £12,000 + to £18,000 for 100% relief and from £15,000 to £21,000 for tapered relief from 1 April 2027''), + rows 59 to 66, GBP million. Note: This table uses the convention that a negative sign implies a + loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_13.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_13.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_13.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_13 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_13 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 59 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 59 + expected_value: Business rates + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 60 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 60 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 61 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 61 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 3 + row_number: 62 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 62 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 63 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 63 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 5 + row_number: 64 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 64 + expected_value: Locally-financed current expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 65 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 65 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 7 + row_number: 66 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 13 (''Business Rates: Increase valuation thresholds + for Small Business Rate Relief for retail, hospitality and leisure (RHL) properties from £12,000 + to £18,000 for 100% relief and from £15,000 to £21,000 for tapered relief from 1 April 2027''), + rows 59 to 66, GBP million. Note: This table uses the convention that a negative sign implies a + loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_13.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_13.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_13.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_13 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_13 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 59 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 59 + expected_value: Business rates + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 60 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 60 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 61 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 61 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 3 + row_number: 62 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 62 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 63 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 63 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 5 + row_number: 64 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 64 + expected_value: Locally-financed current expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 65 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 65 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 7 + row_number: 66 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 13 (''Business Rates: Increase valuation thresholds + for Small Business Rate Relief for retail, hospitality and leisure (RHL) properties from £12,000 + to £18,000 for 100% relief and from £15,000 to £21,000 for tapered relief from 1 April 2027''), + rows 59 to 66, GBP million. Note: This table uses the convention that a negative sign implies a + loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_13.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_13.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_13.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_13 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_13 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 59 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 59 + expected_value: Business rates + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 60 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 60 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 61 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 61 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 3 + row_number: 62 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 62 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 63 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 63 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 5 + row_number: 64 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 64 + expected_value: Locally-financed current expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 65 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 65 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 7 + row_number: 66 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 13 (''Business Rates: Increase valuation thresholds + for Small Business Rate Relief for retail, hospitality and leisure (RHL) properties from £12,000 + to £18,000 for 100% relief and from £15,000 to £21,000 for tapered relief from 1 April 2027''), + rows 59 to 66, GBP million. Note: This table uses the convention that a negative sign implies a + loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_13.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_13.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_13.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_13 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_13 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 59 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 59 + expected_value: Business rates + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 60 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 60 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 61 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 61 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 3 + row_number: 62 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 62 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 63 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 63 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 5 + row_number: 64 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 64 + expected_value: Locally-financed current expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 65 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 65 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 7 + row_number: 66 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 13 (''Business Rates: Increase valuation thresholds + for Small Business Rate Relief for retail, hospitality and leisure (RHL) properties from £12,000 + to £18,000 for 100% relief and from £15,000 to £21,000 for tapered relief from 1 April 2027''), + rows 59 to 66, GBP million. Note: This table uses the convention that a negative sign implies a + loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_13.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_13.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_13.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_13 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_13 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 59 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 59 + expected_value: Business rates + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 60 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 60 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 61 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 61 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 3 + row_number: 62 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 62 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 63 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 63 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 5 + row_number: 64 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 64 + expected_value: Locally-financed current expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 65 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + - column: H + row: 65 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 7 + row_number: 66 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 59 + expected_value: 'Business Rates: Increase valuation thresholds for Small Business Rate Relief for + retail, hospitality and leisure (RHL) properties from £12,000 to £18,000 for 100% relief and from + £15,000 to £21,000 for tapered relief from 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 13 (''Business Rates: Increase valuation thresholds + for Small Business Rate Relief for retail, hospitality and leisure (RHL) properties from £12,000 + to £18,000 for 100% relief and from £15,000 to £21,000 for tapered relief from 1 April 2027''), + rows 59 to 66, GBP million. Note: This table uses the convention that a negative sign implies a + loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_14.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_14.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_14.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_14 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_14 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 68 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 68 + expected_value: Business rates + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 69 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 69 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 70 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 70 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 3 + row_number: 71 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 71 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 72 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 72 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 5 + row_number: 73 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 73 + expected_value: Locally-financed current expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 74 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 74 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 7 + row_number: 75 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 14 (''Business Rates: Introduce a transitional + support package, including a two-year real terms bills freeze for RHL businesses and a one-year + extension of the 2023 Supporting Small Business support, part funded by extending the Transitional + Relief Supplement for two years from 1 April 2027''), rows 68 to 75, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_14.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_14.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_14.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_14 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_14 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 68 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 68 + expected_value: Business rates + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 69 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 69 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 70 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 70 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 3 + row_number: 71 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 71 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 72 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 72 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 5 + row_number: 73 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 73 + expected_value: Locally-financed current expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 74 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 74 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 7 + row_number: 75 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 14 (''Business Rates: Introduce a transitional + support package, including a two-year real terms bills freeze for RHL businesses and a one-year + extension of the 2023 Supporting Small Business support, part funded by extending the Transitional + Relief Supplement for two years from 1 April 2027''), rows 68 to 75, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_14.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_14.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_14.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_14 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_14 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 68 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 68 + expected_value: Business rates + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 69 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 69 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 70 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 70 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 3 + row_number: 71 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 71 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 72 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 72 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 5 + row_number: 73 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 73 + expected_value: Locally-financed current expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 74 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 74 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 7 + row_number: 75 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 14 (''Business Rates: Introduce a transitional + support package, including a two-year real terms bills freeze for RHL businesses and a one-year + extension of the 2023 Supporting Small Business support, part funded by extending the Transitional + Relief Supplement for two years from 1 April 2027''), rows 68 to 75, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_14.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_14.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_14.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_14 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_14 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 68 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 68 + expected_value: Business rates + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 69 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 69 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 70 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 70 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 3 + row_number: 71 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 71 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 72 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 72 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 5 + row_number: 73 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 73 + expected_value: Locally-financed current expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 74 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 74 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 7 + row_number: 75 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 14 (''Business Rates: Introduce a transitional + support package, including a two-year real terms bills freeze for RHL businesses and a one-year + extension of the 2023 Supporting Small Business support, part funded by extending the Transitional + Relief Supplement for two years from 1 April 2027''), rows 68 to 75, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_14.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_14.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_14.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_14 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_14 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 68 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 68 + expected_value: Business rates + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 69 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 69 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 70 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 70 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 3 + row_number: 71 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 71 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 72 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 72 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 5 + row_number: 73 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 73 + expected_value: Locally-financed current expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 74 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 74 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 7 + row_number: 75 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 14 (''Business Rates: Introduce a transitional + support package, including a two-year real terms bills freeze for RHL businesses and a one-year + extension of the 2023 Supporting Small Business support, part funded by extending the Transitional + Relief Supplement for two years from 1 April 2027''), rows 68 to 75, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_14.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_14.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_14.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_14 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_14 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 68 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 68 + expected_value: Business rates + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 69 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 69 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 70 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 70 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 3 + row_number: 71 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 71 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 72 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 72 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 5 + row_number: 73 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 73 + expected_value: Locally-financed current expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 74 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + - column: H + row: 74 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 7 + row_number: 75 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 68 + expected_value: 'Business Rates: Introduce a transitional support package, including a two-year + real terms bills freeze for RHL businesses and a one-year extension of the 2023 Supporting Small + Business support, part funded by extending the Transitional Relief Supplement for two years from + 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 14 (''Business Rates: Introduce a transitional + support package, including a two-year real terms bills freeze for RHL businesses and a one-year + extension of the 2023 Supporting Small Business support, part funded by extending the Transitional + Relief Supplement for two years from 1 April 2027''), rows 68 to 75, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_15.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_15.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_15.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_15 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_15 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 77 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + - column: H + row: 77 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 78 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + - column: H + row: 78 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 2 + row_number: 79 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + - column: H + row: 79 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 3 + row_number: 80 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + - column: H + row: 80 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 4 + row_number: 81 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + - column: H + row: 81 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 82 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 15 (''Trading Allowance: Increase the Income Tax + Trading Allowance to £3,000 from £1,000 from 6 April 2027''), rows 77 to 82, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_15.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_15.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_15.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_15 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_15 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 77 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + - column: H + row: 77 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 78 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + - column: H + row: 78 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 2 + row_number: 79 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + - column: H + row: 79 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 3 + row_number: 80 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + - column: H + row: 80 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 4 + row_number: 81 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + - column: H + row: 81 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 82 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 15 (''Trading Allowance: Increase the Income Tax + Trading Allowance to £3,000 from £1,000 from 6 April 2027''), rows 77 to 82, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_15.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_15.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_15.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_15 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_15 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 77 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + - column: H + row: 77 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 78 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + - column: H + row: 78 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 2 + row_number: 79 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + - column: H + row: 79 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 3 + row_number: 80 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + - column: H + row: 80 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 4 + row_number: 81 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + - column: H + row: 81 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 82 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 15 (''Trading Allowance: Increase the Income Tax + Trading Allowance to £3,000 from £1,000 from 6 April 2027''), rows 77 to 82, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_15.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_15.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_15.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_15 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_15 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 77 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + - column: H + row: 77 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 78 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + - column: H + row: 78 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 2 + row_number: 79 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + - column: H + row: 79 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 3 + row_number: 80 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + - column: H + row: 80 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 4 + row_number: 81 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + - column: H + row: 81 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 82 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 15 (''Trading Allowance: Increase the Income Tax + Trading Allowance to £3,000 from £1,000 from 6 April 2027''), rows 77 to 82, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_15.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_15.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_15.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_15 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_15 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 77 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + - column: H + row: 77 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 78 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + - column: H + row: 78 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 2 + row_number: 79 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + - column: H + row: 79 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 3 + row_number: 80 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + - column: H + row: 80 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 4 + row_number: 81 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + - column: H + row: 81 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 82 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 15 (''Trading Allowance: Increase the Income Tax + Trading Allowance to £3,000 from £1,000 from 6 April 2027''), rows 77 to 82, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_15.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_15.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_15.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_15 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_15 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 77 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + - column: H + row: 77 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 78 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + - column: H + row: 78 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 2 + row_number: 79 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + - column: H + row: 79 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 3 + row_number: 80 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + - column: H + row: 80 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 4 + row_number: 81 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + - column: H + row: 81 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 82 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 77 + expected_value: 'Trading Allowance: Increase the Income Tax Trading Allowance to £3,000 from £1,000 + from 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 15 (''Trading Allowance: Increase the Income Tax + Trading Allowance to £3,000 from £1,000 from 6 April 2027''), rows 77 to 82, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_16.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_16.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_16.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_16 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_16 + label: Policy measure + rows: + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 0 + row_number: 86 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 86 + expected_value: 'Business Tariff Suspensions: Suspend tariffs on 72 products from 5 August 2026 + and extend suspensions for 361 products in 2027-28' + label: measure + - column: H + row: 86 + expected_value: Customs duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 87 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 86 + expected_value: 'Business Tariff Suspensions: Suspend tariffs on 72 products from 5 August 2026 + and extend suspensions for 361 products in 2027-28' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 16 (''Business Tariff Suspensions: Suspend tariffs + on 72 products from 5 August 2026 and extend suspensions for 361 products in 2027-28''), rows 86 + to 87, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_16.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_16.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_16.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_16 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_16 + label: Policy measure + rows: + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 0 + row_number: 86 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 86 + expected_value: 'Business Tariff Suspensions: Suspend tariffs on 72 products from 5 August 2026 + and extend suspensions for 361 products in 2027-28' + label: measure + - column: H + row: 86 + expected_value: Customs duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 87 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 86 + expected_value: 'Business Tariff Suspensions: Suspend tariffs on 72 products from 5 August 2026 + and extend suspensions for 361 products in 2027-28' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 16 (''Business Tariff Suspensions: Suspend tariffs + on 72 products from 5 August 2026 and extend suspensions for 361 products in 2027-28''), rows 86 + to 87, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_16.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_16.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_16.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_16 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_16 + label: Policy measure + rows: + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 0 + row_number: 86 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 86 + expected_value: 'Business Tariff Suspensions: Suspend tariffs on 72 products from 5 August 2026 + and extend suspensions for 361 products in 2027-28' + label: measure + - column: H + row: 86 + expected_value: Customs duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 87 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 86 + expected_value: 'Business Tariff Suspensions: Suspend tariffs on 72 products from 5 August 2026 + and extend suspensions for 361 products in 2027-28' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 16 (''Business Tariff Suspensions: Suspend tariffs + on 72 products from 5 August 2026 and extend suspensions for 361 products in 2027-28''), rows 86 + to 87, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_16.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_16.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_16.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_16 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_16 + label: Policy measure + rows: + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 0 + row_number: 86 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 86 + expected_value: 'Business Tariff Suspensions: Suspend tariffs on 72 products from 5 August 2026 + and extend suspensions for 361 products in 2027-28' + label: measure + - column: H + row: 86 + expected_value: Customs duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 87 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 86 + expected_value: 'Business Tariff Suspensions: Suspend tariffs on 72 products from 5 August 2026 + and extend suspensions for 361 products in 2027-28' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 16 (''Business Tariff Suspensions: Suspend tariffs + on 72 products from 5 August 2026 and extend suspensions for 361 products in 2027-28''), rows 86 + to 87, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_16.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_16.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_16.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_16 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_16 + label: Policy measure + rows: + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 0 + row_number: 86 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 86 + expected_value: 'Business Tariff Suspensions: Suspend tariffs on 72 products from 5 August 2026 + and extend suspensions for 361 products in 2027-28' + label: measure + - column: H + row: 86 + expected_value: Customs duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 87 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 86 + expected_value: 'Business Tariff Suspensions: Suspend tariffs on 72 products from 5 August 2026 + and extend suspensions for 361 products in 2027-28' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 16 (''Business Tariff Suspensions: Suspend tariffs + on 72 products from 5 August 2026 and extend suspensions for 361 products in 2027-28''), rows 86 + to 87, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_16.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_16.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_16.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_16 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_16 + label: Policy measure + rows: + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 0 + row_number: 86 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 86 + expected_value: 'Business Tariff Suspensions: Suspend tariffs on 72 products from 5 August 2026 + and extend suspensions for 361 products in 2027-28' + label: measure + - column: H + row: 86 + expected_value: Customs duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 87 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 86 + expected_value: 'Business Tariff Suspensions: Suspend tariffs on 72 products from 5 August 2026 + and extend suspensions for 361 products in 2027-28' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 16 (''Business Tariff Suspensions: Suspend tariffs + on 72 products from 5 August 2026 and extend suspensions for 361 products in 2027-28''), rows 86 + to 87, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_17.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_17.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_17.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_17 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_17 + label: Policy measure + rows: + - value_id: receipts.climate_change_levy + label: 'Receipts: Climate change levy' + ordinal: 0 + row_number: 89 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: climate_change_levy + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: climate_change_levy + label: Policy category + guard_cells: + - column: D + row: 89 + expected_value: 'Climate Change Levy: Freeze electricity & liquefied petroleum gas main rates, and + uprate gas and solid fuels main rates by RPI from 1 April 2028' + label: measure + - column: H + row: 89 + expected_value: Climate change levy + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 90 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 89 + expected_value: 'Climate Change Levy: Freeze electricity & liquefied petroleum gas main rates, and + uprate gas and solid fuels main rates by RPI from 1 April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 17 (''Climate Change Levy: Freeze electricity & + liquefied petroleum gas main rates, and uprate gas and solid fuels main rates by RPI from 1 April + 2028''), rows 89 to 90, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_17.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_17.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_17.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_17 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_17 + label: Policy measure + rows: + - value_id: receipts.climate_change_levy + label: 'Receipts: Climate change levy' + ordinal: 0 + row_number: 89 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: climate_change_levy + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: climate_change_levy + label: Policy category + guard_cells: + - column: D + row: 89 + expected_value: 'Climate Change Levy: Freeze electricity & liquefied petroleum gas main rates, and + uprate gas and solid fuels main rates by RPI from 1 April 2028' + label: measure + - column: H + row: 89 + expected_value: Climate change levy + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 90 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 89 + expected_value: 'Climate Change Levy: Freeze electricity & liquefied petroleum gas main rates, and + uprate gas and solid fuels main rates by RPI from 1 April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 17 (''Climate Change Levy: Freeze electricity & + liquefied petroleum gas main rates, and uprate gas and solid fuels main rates by RPI from 1 April + 2028''), rows 89 to 90, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_17.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_17.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_17.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_17 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_17 + label: Policy measure + rows: + - value_id: receipts.climate_change_levy + label: 'Receipts: Climate change levy' + ordinal: 0 + row_number: 89 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: climate_change_levy + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: climate_change_levy + label: Policy category + guard_cells: + - column: D + row: 89 + expected_value: 'Climate Change Levy: Freeze electricity & liquefied petroleum gas main rates, and + uprate gas and solid fuels main rates by RPI from 1 April 2028' + label: measure + - column: H + row: 89 + expected_value: Climate change levy + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 90 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 89 + expected_value: 'Climate Change Levy: Freeze electricity & liquefied petroleum gas main rates, and + uprate gas and solid fuels main rates by RPI from 1 April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 17 (''Climate Change Levy: Freeze electricity & + liquefied petroleum gas main rates, and uprate gas and solid fuels main rates by RPI from 1 April + 2028''), rows 89 to 90, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_17.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_17.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_17.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_17 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_17 + label: Policy measure + rows: + - value_id: receipts.climate_change_levy + label: 'Receipts: Climate change levy' + ordinal: 0 + row_number: 89 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: climate_change_levy + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: climate_change_levy + label: Policy category + guard_cells: + - column: D + row: 89 + expected_value: 'Climate Change Levy: Freeze electricity & liquefied petroleum gas main rates, and + uprate gas and solid fuels main rates by RPI from 1 April 2028' + label: measure + - column: H + row: 89 + expected_value: Climate change levy + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 90 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 89 + expected_value: 'Climate Change Levy: Freeze electricity & liquefied petroleum gas main rates, and + uprate gas and solid fuels main rates by RPI from 1 April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 17 (''Climate Change Levy: Freeze electricity & + liquefied petroleum gas main rates, and uprate gas and solid fuels main rates by RPI from 1 April + 2028''), rows 89 to 90, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_17.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_17.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_17.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_17 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_17 + label: Policy measure + rows: + - value_id: receipts.climate_change_levy + label: 'Receipts: Climate change levy' + ordinal: 0 + row_number: 89 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: climate_change_levy + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: climate_change_levy + label: Policy category + guard_cells: + - column: D + row: 89 + expected_value: 'Climate Change Levy: Freeze electricity & liquefied petroleum gas main rates, and + uprate gas and solid fuels main rates by RPI from 1 April 2028' + label: measure + - column: H + row: 89 + expected_value: Climate change levy + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 90 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 89 + expected_value: 'Climate Change Levy: Freeze electricity & liquefied petroleum gas main rates, and + uprate gas and solid fuels main rates by RPI from 1 April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 17 (''Climate Change Levy: Freeze electricity & + liquefied petroleum gas main rates, and uprate gas and solid fuels main rates by RPI from 1 April + 2028''), rows 89 to 90, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_17.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_17.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_17.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_17 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_17 + label: Policy measure + rows: + - value_id: receipts.climate_change_levy + label: 'Receipts: Climate change levy' + ordinal: 0 + row_number: 89 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: climate_change_levy + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: climate_change_levy + label: Policy category + guard_cells: + - column: D + row: 89 + expected_value: 'Climate Change Levy: Freeze electricity & liquefied petroleum gas main rates, and + uprate gas and solid fuels main rates by RPI from 1 April 2028' + label: measure + - column: H + row: 89 + expected_value: Climate change levy + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 90 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 89 + expected_value: 'Climate Change Levy: Freeze electricity & liquefied petroleum gas main rates, and + uprate gas and solid fuels main rates by RPI from 1 April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 17 (''Climate Change Levy: Freeze electricity & + liquefied petroleum gas main rates, and uprate gas and solid fuels main rates by RPI from 1 April + 2028''), rows 89 to 90, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_18.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_18.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_18.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_18 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_18 + label: Policy measure + rows: + - value_id: receipts.fuel_duty + label: 'Receipts: Fuel Duty' + ordinal: 0 + row_number: 92 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: fuel_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: fuel_duty + label: Policy category + guard_cells: + - column: D + row: 92 + expected_value: 'Red Diesel: Reduce duty rates by 3.7p-per-litre from 15 June 2026 to 1 July 2027' + label: measure + - column: H + row: 92 + expected_value: Fuel Duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 93 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 92 + expected_value: 'Red Diesel: Reduce duty rates by 3.7p-per-litre from 15 June 2026 to 1 July 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 18 (''Red Diesel: Reduce duty rates by 3.7p-per-litre + from 15 June 2026 to 1 July 2027''), rows 92 to 93, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_18.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_18.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_18.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_18 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_18 + label: Policy measure + rows: + - value_id: receipts.fuel_duty + label: 'Receipts: Fuel Duty' + ordinal: 0 + row_number: 92 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: fuel_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: fuel_duty + label: Policy category + guard_cells: + - column: D + row: 92 + expected_value: 'Red Diesel: Reduce duty rates by 3.7p-per-litre from 15 June 2026 to 1 July 2027' + label: measure + - column: H + row: 92 + expected_value: Fuel Duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 93 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 92 + expected_value: 'Red Diesel: Reduce duty rates by 3.7p-per-litre from 15 June 2026 to 1 July 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 18 (''Red Diesel: Reduce duty rates by 3.7p-per-litre + from 15 June 2026 to 1 July 2027''), rows 92 to 93, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_18.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_18.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_18.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_18 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_18 + label: Policy measure + rows: + - value_id: receipts.fuel_duty + label: 'Receipts: Fuel Duty' + ordinal: 0 + row_number: 92 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: fuel_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: fuel_duty + label: Policy category + guard_cells: + - column: D + row: 92 + expected_value: 'Red Diesel: Reduce duty rates by 3.7p-per-litre from 15 June 2026 to 1 July 2027' + label: measure + - column: H + row: 92 + expected_value: Fuel Duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 93 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 92 + expected_value: 'Red Diesel: Reduce duty rates by 3.7p-per-litre from 15 June 2026 to 1 July 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 18 (''Red Diesel: Reduce duty rates by 3.7p-per-litre + from 15 June 2026 to 1 July 2027''), rows 92 to 93, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_18.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_18.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_18.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_18 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_18 + label: Policy measure + rows: + - value_id: receipts.fuel_duty + label: 'Receipts: Fuel Duty' + ordinal: 0 + row_number: 92 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: fuel_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: fuel_duty + label: Policy category + guard_cells: + - column: D + row: 92 + expected_value: 'Red Diesel: Reduce duty rates by 3.7p-per-litre from 15 June 2026 to 1 July 2027' + label: measure + - column: H + row: 92 + expected_value: Fuel Duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 93 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 92 + expected_value: 'Red Diesel: Reduce duty rates by 3.7p-per-litre from 15 June 2026 to 1 July 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 18 (''Red Diesel: Reduce duty rates by 3.7p-per-litre + from 15 June 2026 to 1 July 2027''), rows 92 to 93, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_18.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_18.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_18.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_18 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_18 + label: Policy measure + rows: + - value_id: receipts.fuel_duty + label: 'Receipts: Fuel Duty' + ordinal: 0 + row_number: 92 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: fuel_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: fuel_duty + label: Policy category + guard_cells: + - column: D + row: 92 + expected_value: 'Red Diesel: Reduce duty rates by 3.7p-per-litre from 15 June 2026 to 1 July 2027' + label: measure + - column: H + row: 92 + expected_value: Fuel Duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 93 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 92 + expected_value: 'Red Diesel: Reduce duty rates by 3.7p-per-litre from 15 June 2026 to 1 July 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 18 (''Red Diesel: Reduce duty rates by 3.7p-per-litre + from 15 June 2026 to 1 July 2027''), rows 92 to 93, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_18.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_18.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_18.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_18 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_18 + label: Policy measure + rows: + - value_id: receipts.fuel_duty + label: 'Receipts: Fuel Duty' + ordinal: 0 + row_number: 92 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: fuel_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: fuel_duty + label: Policy category + guard_cells: + - column: D + row: 92 + expected_value: 'Red Diesel: Reduce duty rates by 3.7p-per-litre from 15 June 2026 to 1 July 2027' + label: measure + - column: H + row: 92 + expected_value: Fuel Duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 93 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 92 + expected_value: 'Red Diesel: Reduce duty rates by 3.7p-per-litre from 15 June 2026 to 1 July 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 18 (''Red Diesel: Reduce duty rates by 3.7p-per-litre + from 15 June 2026 to 1 July 2027''), rows 92 to 93, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_19.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_19.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_19.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_19 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_19 + label: Policy measure + rows: + - value_id: receipts.alcohol_duty + label: 'Receipts: Alcohol duty' + ordinal: 0 + row_number: 95 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: alcohol_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: alcohol_duty + label: Policy category + guard_cells: + - column: D + row: 95 + expected_value: 'Alcohol Duty: Increase the generosity of Small Producer Relief from 1 February + 2027' + label: measure + - column: H + row: 95 + expected_value: Alcohol duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 96 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 95 + expected_value: 'Alcohol Duty: Increase the generosity of Small Producer Relief from 1 February + 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 19 (''Alcohol Duty: Increase the generosity of + Small Producer Relief from 1 February 2027''), rows 95 to 96, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_19.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_19.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_19.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_19 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_19 + label: Policy measure + rows: + - value_id: receipts.alcohol_duty + label: 'Receipts: Alcohol duty' + ordinal: 0 + row_number: 95 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: alcohol_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: alcohol_duty + label: Policy category + guard_cells: + - column: D + row: 95 + expected_value: 'Alcohol Duty: Increase the generosity of Small Producer Relief from 1 February + 2027' + label: measure + - column: H + row: 95 + expected_value: Alcohol duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 96 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 95 + expected_value: 'Alcohol Duty: Increase the generosity of Small Producer Relief from 1 February + 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 19 (''Alcohol Duty: Increase the generosity of + Small Producer Relief from 1 February 2027''), rows 95 to 96, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_19.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_19.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_19.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_19 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_19 + label: Policy measure + rows: + - value_id: receipts.alcohol_duty + label: 'Receipts: Alcohol duty' + ordinal: 0 + row_number: 95 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: alcohol_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: alcohol_duty + label: Policy category + guard_cells: + - column: D + row: 95 + expected_value: 'Alcohol Duty: Increase the generosity of Small Producer Relief from 1 February + 2027' + label: measure + - column: H + row: 95 + expected_value: Alcohol duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 96 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 95 + expected_value: 'Alcohol Duty: Increase the generosity of Small Producer Relief from 1 February + 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 19 (''Alcohol Duty: Increase the generosity of + Small Producer Relief from 1 February 2027''), rows 95 to 96, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_19.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_19.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_19.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_19 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_19 + label: Policy measure + rows: + - value_id: receipts.alcohol_duty + label: 'Receipts: Alcohol duty' + ordinal: 0 + row_number: 95 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: alcohol_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: alcohol_duty + label: Policy category + guard_cells: + - column: D + row: 95 + expected_value: 'Alcohol Duty: Increase the generosity of Small Producer Relief from 1 February + 2027' + label: measure + - column: H + row: 95 + expected_value: Alcohol duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 96 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 95 + expected_value: 'Alcohol Duty: Increase the generosity of Small Producer Relief from 1 February + 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 19 (''Alcohol Duty: Increase the generosity of + Small Producer Relief from 1 February 2027''), rows 95 to 96, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_19.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_19.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_19.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_19 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_19 + label: Policy measure + rows: + - value_id: receipts.alcohol_duty + label: 'Receipts: Alcohol duty' + ordinal: 0 + row_number: 95 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: alcohol_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: alcohol_duty + label: Policy category + guard_cells: + - column: D + row: 95 + expected_value: 'Alcohol Duty: Increase the generosity of Small Producer Relief from 1 February + 2027' + label: measure + - column: H + row: 95 + expected_value: Alcohol duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 96 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 95 + expected_value: 'Alcohol Duty: Increase the generosity of Small Producer Relief from 1 February + 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 19 (''Alcohol Duty: Increase the generosity of + Small Producer Relief from 1 February 2027''), rows 95 to 96, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_19.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_19.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_19.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_19 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_19 + label: Policy measure + rows: + - value_id: receipts.alcohol_duty + label: 'Receipts: Alcohol duty' + ordinal: 0 + row_number: 95 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: alcohol_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: alcohol_duty + label: Policy category + guard_cells: + - column: D + row: 95 + expected_value: 'Alcohol Duty: Increase the generosity of Small Producer Relief from 1 February + 2027' + label: measure + - column: H + row: 95 + expected_value: Alcohol duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 96 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 95 + expected_value: 'Alcohol Duty: Increase the generosity of Small Producer Relief from 1 February + 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 19 (''Alcohol Duty: Increase the generosity of + Small Producer Relief from 1 February 2027''), rows 95 to 96, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_20.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_20.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_20.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_20 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_20 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 98 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 98 + expected_value: 'Good Growth Funds: Seed funding for Mayors and local leaders in England and £1.5bn + finance for Mayoral Strategic Authorities with a mechanism for subsidised lending (resource impacts + of subsidy) ' + label: measure + - column: H + row: 98 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 99 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 98 + expected_value: 'Good Growth Funds: Seed funding for Mayors and local leaders in England and £1.5bn + finance for Mayoral Strategic Authorities with a mechanism for subsidised lending (resource impacts + of subsidy) ' + label: measure + - column: H + row: 99 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 100 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 98 + expected_value: 'Good Growth Funds: Seed funding for Mayors and local leaders in England and £1.5bn + finance for Mayoral Strategic Authorities with a mechanism for subsidised lending (resource impacts + of subsidy) ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 20 (''Good Growth Funds: Seed funding for Mayors + and local leaders in England and £1.5bn finance for Mayoral Strategic Authorities with a mechanism + for subsidised lending (resource impacts of subsidy) ''), rows 98 to 100, GBP million. Note: This + table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_20.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_20.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_20.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_20 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_20 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 98 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 98 + expected_value: 'Good Growth Funds: Seed funding for Mayors and local leaders in England and £1.5bn + finance for Mayoral Strategic Authorities with a mechanism for subsidised lending (resource impacts + of subsidy) ' + label: measure + - column: H + row: 98 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 99 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 98 + expected_value: 'Good Growth Funds: Seed funding for Mayors and local leaders in England and £1.5bn + finance for Mayoral Strategic Authorities with a mechanism for subsidised lending (resource impacts + of subsidy) ' + label: measure + - column: H + row: 99 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 100 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 98 + expected_value: 'Good Growth Funds: Seed funding for Mayors and local leaders in England and £1.5bn + finance for Mayoral Strategic Authorities with a mechanism for subsidised lending (resource impacts + of subsidy) ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 20 (''Good Growth Funds: Seed funding for Mayors + and local leaders in England and £1.5bn finance for Mayoral Strategic Authorities with a mechanism + for subsidised lending (resource impacts of subsidy) ''), rows 98 to 100, GBP million. Note: This + table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_20.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_20.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_20.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_20 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_20 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 98 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 98 + expected_value: 'Good Growth Funds: Seed funding for Mayors and local leaders in England and £1.5bn + finance for Mayoral Strategic Authorities with a mechanism for subsidised lending (resource impacts + of subsidy) ' + label: measure + - column: H + row: 98 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 99 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 98 + expected_value: 'Good Growth Funds: Seed funding for Mayors and local leaders in England and £1.5bn + finance for Mayoral Strategic Authorities with a mechanism for subsidised lending (resource impacts + of subsidy) ' + label: measure + - column: H + row: 99 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 100 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 98 + expected_value: 'Good Growth Funds: Seed funding for Mayors and local leaders in England and £1.5bn + finance for Mayoral Strategic Authorities with a mechanism for subsidised lending (resource impacts + of subsidy) ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 20 (''Good Growth Funds: Seed funding for Mayors + and local leaders in England and £1.5bn finance for Mayoral Strategic Authorities with a mechanism + for subsidised lending (resource impacts of subsidy) ''), rows 98 to 100, GBP million. Note: This + table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_20.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_20.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_20.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_20 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_20 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 98 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 98 + expected_value: 'Good Growth Funds: Seed funding for Mayors and local leaders in England and £1.5bn + finance for Mayoral Strategic Authorities with a mechanism for subsidised lending (resource impacts + of subsidy) ' + label: measure + - column: H + row: 98 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 99 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 98 + expected_value: 'Good Growth Funds: Seed funding for Mayors and local leaders in England and £1.5bn + finance for Mayoral Strategic Authorities with a mechanism for subsidised lending (resource impacts + of subsidy) ' + label: measure + - column: H + row: 99 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 100 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 98 + expected_value: 'Good Growth Funds: Seed funding for Mayors and local leaders in England and £1.5bn + finance for Mayoral Strategic Authorities with a mechanism for subsidised lending (resource impacts + of subsidy) ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 20 (''Good Growth Funds: Seed funding for Mayors + and local leaders in England and £1.5bn finance for Mayoral Strategic Authorities with a mechanism + for subsidised lending (resource impacts of subsidy) ''), rows 98 to 100, GBP million. Note: This + table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_20.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_20.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_20.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_20 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_20 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 98 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 98 + expected_value: 'Good Growth Funds: Seed funding for Mayors and local leaders in England and £1.5bn + finance for Mayoral Strategic Authorities with a mechanism for subsidised lending (resource impacts + of subsidy) ' + label: measure + - column: H + row: 98 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 99 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 98 + expected_value: 'Good Growth Funds: Seed funding for Mayors and local leaders in England and £1.5bn + finance for Mayoral Strategic Authorities with a mechanism for subsidised lending (resource impacts + of subsidy) ' + label: measure + - column: H + row: 99 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 100 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 98 + expected_value: 'Good Growth Funds: Seed funding for Mayors and local leaders in England and £1.5bn + finance for Mayoral Strategic Authorities with a mechanism for subsidised lending (resource impacts + of subsidy) ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 20 (''Good Growth Funds: Seed funding for Mayors + and local leaders in England and £1.5bn finance for Mayoral Strategic Authorities with a mechanism + for subsidised lending (resource impacts of subsidy) ''), rows 98 to 100, GBP million. Note: This + table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_20.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_20.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_20.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_20 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_20 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 98 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 98 + expected_value: 'Good Growth Funds: Seed funding for Mayors and local leaders in England and £1.5bn + finance for Mayoral Strategic Authorities with a mechanism for subsidised lending (resource impacts + of subsidy) ' + label: measure + - column: H + row: 98 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 99 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 98 + expected_value: 'Good Growth Funds: Seed funding for Mayors and local leaders in England and £1.5bn + finance for Mayoral Strategic Authorities with a mechanism for subsidised lending (resource impacts + of subsidy) ' + label: measure + - column: H + row: 99 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 100 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 98 + expected_value: 'Good Growth Funds: Seed funding for Mayors and local leaders in England and £1.5bn + finance for Mayoral Strategic Authorities with a mechanism for subsidised lending (resource impacts + of subsidy) ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 20 (''Good Growth Funds: Seed funding for Mayors + and local leaders in England and £1.5bn finance for Mayoral Strategic Authorities with a mechanism + for subsidised lending (resource impacts of subsidy) ''), rows 98 to 100, GBP million. Note: This + table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_21.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_21.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_21.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_21 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_21 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 102 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 102 + expected_value: 'Business Rates Retention: Devolve a share of business rates income and growth to + Mayoral Strategic Authorities from April 2027' + label: measure + - column: H + row: 102 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 1 + row_number: 103 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 102 + expected_value: 'Business Rates Retention: Devolve a share of business rates income and growth to + Mayoral Strategic Authorities from April 2027' + label: measure + - column: H + row: 103 + expected_value: Locally-financed current expenditure + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 2 + row_number: 104 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 102 + expected_value: 'Business Rates Retention: Devolve a share of business rates income and growth to + Mayoral Strategic Authorities from April 2027' + label: measure + - column: H + row: 104 + expected_value: PSGI in CDEL + label: category + - value_id: capital_ame.locally_financed_capital_expenditure + label: 'Capital AME: Locally-financed capital expenditure' + ordinal: 3 + row_number: 105 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: locally_financed_capital_expenditure + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_capital_expenditure + label: Policy category + guard_cells: + - column: D + row: 102 + expected_value: 'Business Rates Retention: Devolve a share of business rates income and growth to + Mayoral Strategic Authorities from April 2027' + label: measure + - column: H + row: 105 + expected_value: Locally-financed capital expenditure + label: category + - value_id: total + label: Total + ordinal: 4 + row_number: 106 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 102 + expected_value: 'Business Rates Retention: Devolve a share of business rates income and growth to + Mayoral Strategic Authorities from April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 21 (''Business Rates Retention: Devolve a share + of business rates income and growth to Mayoral Strategic Authorities from April 2027''), rows 102 + to 106, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_21.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_21.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_21.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_21 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_21 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 102 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 102 + expected_value: 'Business Rates Retention: Devolve a share of business rates income and growth to + Mayoral Strategic Authorities from April 2027' + label: measure + - column: H + row: 102 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 1 + row_number: 103 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 102 + expected_value: 'Business Rates Retention: Devolve a share of business rates income and growth to + Mayoral Strategic Authorities from April 2027' + label: measure + - column: H + row: 103 + expected_value: Locally-financed current expenditure + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 2 + row_number: 104 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 102 + expected_value: 'Business Rates Retention: Devolve a share of business rates income and growth to + Mayoral Strategic Authorities from April 2027' + label: measure + - column: H + row: 104 + expected_value: PSGI in CDEL + label: category + - value_id: capital_ame.locally_financed_capital_expenditure + label: 'Capital AME: Locally-financed capital expenditure' + ordinal: 3 + row_number: 105 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: locally_financed_capital_expenditure + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_capital_expenditure + label: Policy category + guard_cells: + - column: D + row: 102 + expected_value: 'Business Rates Retention: Devolve a share of business rates income and growth to + Mayoral Strategic Authorities from April 2027' + label: measure + - column: H + row: 105 + expected_value: Locally-financed capital expenditure + label: category + - value_id: total + label: Total + ordinal: 4 + row_number: 106 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 102 + expected_value: 'Business Rates Retention: Devolve a share of business rates income and growth to + Mayoral Strategic Authorities from April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 21 (''Business Rates Retention: Devolve a share + of business rates income and growth to Mayoral Strategic Authorities from April 2027''), rows 102 + to 106, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_21.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_21.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_21.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_21 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_21 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 102 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 102 + expected_value: 'Business Rates Retention: Devolve a share of business rates income and growth to + Mayoral Strategic Authorities from April 2027' + label: measure + - column: H + row: 102 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 1 + row_number: 103 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 102 + expected_value: 'Business Rates Retention: Devolve a share of business rates income and growth to + Mayoral Strategic Authorities from April 2027' + label: measure + - column: H + row: 103 + expected_value: Locally-financed current expenditure + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 2 + row_number: 104 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 102 + expected_value: 'Business Rates Retention: Devolve a share of business rates income and growth to + Mayoral Strategic Authorities from April 2027' + label: measure + - column: H + row: 104 + expected_value: PSGI in CDEL + label: category + - value_id: capital_ame.locally_financed_capital_expenditure + label: 'Capital AME: Locally-financed capital expenditure' + ordinal: 3 + row_number: 105 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: locally_financed_capital_expenditure + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_capital_expenditure + label: Policy category + guard_cells: + - column: D + row: 102 + expected_value: 'Business Rates Retention: Devolve a share of business rates income and growth to + Mayoral Strategic Authorities from April 2027' + label: measure + - column: H + row: 105 + expected_value: Locally-financed capital expenditure + label: category + - value_id: total + label: Total + ordinal: 4 + row_number: 106 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 102 + expected_value: 'Business Rates Retention: Devolve a share of business rates income and growth to + Mayoral Strategic Authorities from April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 21 (''Business Rates Retention: Devolve a share + of business rates income and growth to Mayoral Strategic Authorities from April 2027''), rows 102 + to 106, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_21.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_21.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_21.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_21 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_21 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 102 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 102 + expected_value: 'Business Rates Retention: Devolve a share of business rates income and growth to + Mayoral Strategic Authorities from April 2027' + label: measure + - column: H + row: 102 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 1 + row_number: 103 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 102 + expected_value: 'Business Rates Retention: Devolve a share of business rates income and growth to + Mayoral Strategic Authorities from April 2027' + label: measure + - column: H + row: 103 + expected_value: Locally-financed current expenditure + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 2 + row_number: 104 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 102 + expected_value: 'Business Rates Retention: Devolve a share of business rates income and growth to + Mayoral Strategic Authorities from April 2027' + label: measure + - column: H + row: 104 + expected_value: PSGI in CDEL + label: category + - value_id: capital_ame.locally_financed_capital_expenditure + label: 'Capital AME: Locally-financed capital expenditure' + ordinal: 3 + row_number: 105 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: locally_financed_capital_expenditure + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_capital_expenditure + label: Policy category + guard_cells: + - column: D + row: 102 + expected_value: 'Business Rates Retention: Devolve a share of business rates income and growth to + Mayoral Strategic Authorities from April 2027' + label: measure + - column: H + row: 105 + expected_value: Locally-financed capital expenditure + label: category + - value_id: total + label: Total + ordinal: 4 + row_number: 106 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 102 + expected_value: 'Business Rates Retention: Devolve a share of business rates income and growth to + Mayoral Strategic Authorities from April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 21 (''Business Rates Retention: Devolve a share + of business rates income and growth to Mayoral Strategic Authorities from April 2027''), rows 102 + to 106, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_21.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_21.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_21.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_21 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_21 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 102 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 102 + expected_value: 'Business Rates Retention: Devolve a share of business rates income and growth to + Mayoral Strategic Authorities from April 2027' + label: measure + - column: H + row: 102 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 1 + row_number: 103 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 102 + expected_value: 'Business Rates Retention: Devolve a share of business rates income and growth to + Mayoral Strategic Authorities from April 2027' + label: measure + - column: H + row: 103 + expected_value: Locally-financed current expenditure + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 2 + row_number: 104 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 102 + expected_value: 'Business Rates Retention: Devolve a share of business rates income and growth to + Mayoral Strategic Authorities from April 2027' + label: measure + - column: H + row: 104 + expected_value: PSGI in CDEL + label: category + - value_id: capital_ame.locally_financed_capital_expenditure + label: 'Capital AME: Locally-financed capital expenditure' + ordinal: 3 + row_number: 105 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: locally_financed_capital_expenditure + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_capital_expenditure + label: Policy category + guard_cells: + - column: D + row: 102 + expected_value: 'Business Rates Retention: Devolve a share of business rates income and growth to + Mayoral Strategic Authorities from April 2027' + label: measure + - column: H + row: 105 + expected_value: Locally-financed capital expenditure + label: category + - value_id: total + label: Total + ordinal: 4 + row_number: 106 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 102 + expected_value: 'Business Rates Retention: Devolve a share of business rates income and growth to + Mayoral Strategic Authorities from April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 21 (''Business Rates Retention: Devolve a share + of business rates income and growth to Mayoral Strategic Authorities from April 2027''), rows 102 + to 106, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_21.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_21.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_21.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_21 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_21 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 102 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 102 + expected_value: 'Business Rates Retention: Devolve a share of business rates income and growth to + Mayoral Strategic Authorities from April 2027' + label: measure + - column: H + row: 102 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 1 + row_number: 103 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 102 + expected_value: 'Business Rates Retention: Devolve a share of business rates income and growth to + Mayoral Strategic Authorities from April 2027' + label: measure + - column: H + row: 103 + expected_value: Locally-financed current expenditure + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 2 + row_number: 104 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 102 + expected_value: 'Business Rates Retention: Devolve a share of business rates income and growth to + Mayoral Strategic Authorities from April 2027' + label: measure + - column: H + row: 104 + expected_value: PSGI in CDEL + label: category + - value_id: capital_ame.locally_financed_capital_expenditure + label: 'Capital AME: Locally-financed capital expenditure' + ordinal: 3 + row_number: 105 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: locally_financed_capital_expenditure + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_capital_expenditure + label: Policy category + guard_cells: + - column: D + row: 102 + expected_value: 'Business Rates Retention: Devolve a share of business rates income and growth to + Mayoral Strategic Authorities from April 2027' + label: measure + - column: H + row: 105 + expected_value: Locally-financed capital expenditure + label: category + - value_id: total + label: Total + ordinal: 4 + row_number: 106 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 102 + expected_value: 'Business Rates Retention: Devolve a share of business rates income and growth to + Mayoral Strategic Authorities from April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 21 (''Business Rates Retention: Devolve a share + of business rates income and growth to Mayoral Strategic Authorities from April 2027''), rows 102 + to 106, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_22.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_22.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_22.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_22 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_22 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 108 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 108 + expected_value: 'Youth Employment and Skills: Expand local apprenticeship services to all current + mayors' + label: measure + - column: H + row: 108 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 109 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 108 + expected_value: 'Youth Employment and Skills: Expand local apprenticeship services to all current + mayors' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 22 (''Youth Employment and Skills: Expand local + apprenticeship services to all current mayors''), rows 108 to 109, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_22.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_22.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_22.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_22 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_22 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 108 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 108 + expected_value: 'Youth Employment and Skills: Expand local apprenticeship services to all current + mayors' + label: measure + - column: H + row: 108 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 109 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 108 + expected_value: 'Youth Employment and Skills: Expand local apprenticeship services to all current + mayors' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 22 (''Youth Employment and Skills: Expand local + apprenticeship services to all current mayors''), rows 108 to 109, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_22.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_22.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_22.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_22 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_22 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 108 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 108 + expected_value: 'Youth Employment and Skills: Expand local apprenticeship services to all current + mayors' + label: measure + - column: H + row: 108 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 109 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 108 + expected_value: 'Youth Employment and Skills: Expand local apprenticeship services to all current + mayors' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 22 (''Youth Employment and Skills: Expand local + apprenticeship services to all current mayors''), rows 108 to 109, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_22.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_22.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_22.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_22 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_22 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 108 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 108 + expected_value: 'Youth Employment and Skills: Expand local apprenticeship services to all current + mayors' + label: measure + - column: H + row: 108 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 109 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 108 + expected_value: 'Youth Employment and Skills: Expand local apprenticeship services to all current + mayors' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 22 (''Youth Employment and Skills: Expand local + apprenticeship services to all current mayors''), rows 108 to 109, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_22.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_22.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_22.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_22 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_22 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 108 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 108 + expected_value: 'Youth Employment and Skills: Expand local apprenticeship services to all current + mayors' + label: measure + - column: H + row: 108 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 109 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 108 + expected_value: 'Youth Employment and Skills: Expand local apprenticeship services to all current + mayors' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 22 (''Youth Employment and Skills: Expand local + apprenticeship services to all current mayors''), rows 108 to 109, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_22.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_22.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_22.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_22 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_22 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 108 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 108 + expected_value: 'Youth Employment and Skills: Expand local apprenticeship services to all current + mayors' + label: measure + - column: H + row: 108 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 109 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 108 + expected_value: 'Youth Employment and Skills: Expand local apprenticeship services to all current + mayors' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 22 (''Youth Employment and Skills: Expand local + apprenticeship services to all current mayors''), rows 108 to 109, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_23.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_23.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_23.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_23 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_23 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 111 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 111 + expected_value: 'Regional Growth: Fund priority investments and local growth & regeneration projects + across the UK' + label: measure + - column: H + row: 111 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 112 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 111 + expected_value: 'Regional Growth: Fund priority investments and local growth & regeneration projects + across the UK' + label: measure + - column: H + row: 112 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 113 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 111 + expected_value: 'Regional Growth: Fund priority investments and local growth & regeneration projects + across the UK' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 23 (''Regional Growth: Fund priority investments + and local growth & regeneration projects across the UK''), rows 111 to 113, GBP million. Note: This + table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_23.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_23.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_23.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_23 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_23 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 111 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 111 + expected_value: 'Regional Growth: Fund priority investments and local growth & regeneration projects + across the UK' + label: measure + - column: H + row: 111 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 112 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 111 + expected_value: 'Regional Growth: Fund priority investments and local growth & regeneration projects + across the UK' + label: measure + - column: H + row: 112 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 113 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 111 + expected_value: 'Regional Growth: Fund priority investments and local growth & regeneration projects + across the UK' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 23 (''Regional Growth: Fund priority investments + and local growth & regeneration projects across the UK''), rows 111 to 113, GBP million. Note: This + table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_23.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_23.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_23.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_23 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_23 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 111 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 111 + expected_value: 'Regional Growth: Fund priority investments and local growth & regeneration projects + across the UK' + label: measure + - column: H + row: 111 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 112 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 111 + expected_value: 'Regional Growth: Fund priority investments and local growth & regeneration projects + across the UK' + label: measure + - column: H + row: 112 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 113 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 111 + expected_value: 'Regional Growth: Fund priority investments and local growth & regeneration projects + across the UK' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 23 (''Regional Growth: Fund priority investments + and local growth & regeneration projects across the UK''), rows 111 to 113, GBP million. Note: This + table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_23.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_23.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_23.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_23 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_23 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 111 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 111 + expected_value: 'Regional Growth: Fund priority investments and local growth & regeneration projects + across the UK' + label: measure + - column: H + row: 111 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 112 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 111 + expected_value: 'Regional Growth: Fund priority investments and local growth & regeneration projects + across the UK' + label: measure + - column: H + row: 112 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 113 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 111 + expected_value: 'Regional Growth: Fund priority investments and local growth & regeneration projects + across the UK' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 23 (''Regional Growth: Fund priority investments + and local growth & regeneration projects across the UK''), rows 111 to 113, GBP million. Note: This + table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_23.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_23.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_23.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_23 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_23 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 111 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 111 + expected_value: 'Regional Growth: Fund priority investments and local growth & regeneration projects + across the UK' + label: measure + - column: H + row: 111 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 112 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 111 + expected_value: 'Regional Growth: Fund priority investments and local growth & regeneration projects + across the UK' + label: measure + - column: H + row: 112 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 113 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 111 + expected_value: 'Regional Growth: Fund priority investments and local growth & regeneration projects + across the UK' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 23 (''Regional Growth: Fund priority investments + and local growth & regeneration projects across the UK''), rows 111 to 113, GBP million. Note: This + table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_23.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_23.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_23.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_23 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_23 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 111 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 111 + expected_value: 'Regional Growth: Fund priority investments and local growth & regeneration projects + across the UK' + label: measure + - column: H + row: 111 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 112 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 111 + expected_value: 'Regional Growth: Fund priority investments and local growth & regeneration projects + across the UK' + label: measure + - column: H + row: 112 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 113 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 111 + expected_value: 'Regional Growth: Fund priority investments and local growth & regeneration projects + across the UK' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 23 (''Regional Growth: Fund priority investments + and local growth & regeneration projects across the UK''), rows 111 to 113, GBP million. Note: This + table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_24.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_24.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_24.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_24 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_24 + label: Policy measure + rows: + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 0 + row_number: 115 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 115 + expected_value: 'Cambridge Development Corporation: Pilot a new government financing model for land, + housing and infrastructure development from April 2027 (capital grant element)' + label: measure + - column: H + row: 115 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 116 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 115 + expected_value: 'Cambridge Development Corporation: Pilot a new government financing model for land, + housing and infrastructure development from April 2027 (capital grant element)' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 24 (''Cambridge Development Corporation: Pilot + a new government financing model for land, housing and infrastructure development from April 2027 + (capital grant element)''), rows 115 to 116, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_24.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_24.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_24.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_24 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_24 + label: Policy measure + rows: + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 0 + row_number: 115 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 115 + expected_value: 'Cambridge Development Corporation: Pilot a new government financing model for land, + housing and infrastructure development from April 2027 (capital grant element)' + label: measure + - column: H + row: 115 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 116 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 115 + expected_value: 'Cambridge Development Corporation: Pilot a new government financing model for land, + housing and infrastructure development from April 2027 (capital grant element)' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 24 (''Cambridge Development Corporation: Pilot + a new government financing model for land, housing and infrastructure development from April 2027 + (capital grant element)''), rows 115 to 116, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_24.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_24.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_24.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_24 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_24 + label: Policy measure + rows: + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 0 + row_number: 115 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 115 + expected_value: 'Cambridge Development Corporation: Pilot a new government financing model for land, + housing and infrastructure development from April 2027 (capital grant element)' + label: measure + - column: H + row: 115 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 116 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 115 + expected_value: 'Cambridge Development Corporation: Pilot a new government financing model for land, + housing and infrastructure development from April 2027 (capital grant element)' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 24 (''Cambridge Development Corporation: Pilot + a new government financing model for land, housing and infrastructure development from April 2027 + (capital grant element)''), rows 115 to 116, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_24.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_24.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_24.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_24 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_24 + label: Policy measure + rows: + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 0 + row_number: 115 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 115 + expected_value: 'Cambridge Development Corporation: Pilot a new government financing model for land, + housing and infrastructure development from April 2027 (capital grant element)' + label: measure + - column: H + row: 115 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 116 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 115 + expected_value: 'Cambridge Development Corporation: Pilot a new government financing model for land, + housing and infrastructure development from April 2027 (capital grant element)' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 24 (''Cambridge Development Corporation: Pilot + a new government financing model for land, housing and infrastructure development from April 2027 + (capital grant element)''), rows 115 to 116, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_24.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_24.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_24.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_24 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_24 + label: Policy measure + rows: + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 0 + row_number: 115 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 115 + expected_value: 'Cambridge Development Corporation: Pilot a new government financing model for land, + housing and infrastructure development from April 2027 (capital grant element)' + label: measure + - column: H + row: 115 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 116 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 115 + expected_value: 'Cambridge Development Corporation: Pilot a new government financing model for land, + housing and infrastructure development from April 2027 (capital grant element)' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 24 (''Cambridge Development Corporation: Pilot + a new government financing model for land, housing and infrastructure development from April 2027 + (capital grant element)''), rows 115 to 116, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_24.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_24.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_24.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_24 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_24 + label: Policy measure + rows: + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 0 + row_number: 115 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 115 + expected_value: 'Cambridge Development Corporation: Pilot a new government financing model for land, + housing and infrastructure development from April 2027 (capital grant element)' + label: measure + - column: H + row: 115 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 116 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 115 + expected_value: 'Cambridge Development Corporation: Pilot a new government financing model for land, + housing and infrastructure development from April 2027 (capital grant element)' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 24 (''Cambridge Development Corporation: Pilot + a new government financing model for land, housing and infrastructure development from April 2027 + (capital grant element)''), rows 115 to 116, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_25.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_25.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_25.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_25 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_25 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 118 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 118 + expected_value: 'Strategic Authorities: Increase funding to build capacity to deliver new powers + and investment responsibilities' + label: measure + - column: H + row: 118 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 119 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 118 + expected_value: 'Strategic Authorities: Increase funding to build capacity to deliver new powers + and investment responsibilities' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 25 (''Strategic Authorities: Increase funding to + build capacity to deliver new powers and investment responsibilities''), rows 118 to 119, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_25.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_25.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_25.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_25 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_25 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 118 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 118 + expected_value: 'Strategic Authorities: Increase funding to build capacity to deliver new powers + and investment responsibilities' + label: measure + - column: H + row: 118 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 119 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 118 + expected_value: 'Strategic Authorities: Increase funding to build capacity to deliver new powers + and investment responsibilities' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 25 (''Strategic Authorities: Increase funding to + build capacity to deliver new powers and investment responsibilities''), rows 118 to 119, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_25.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_25.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_25.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_25 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_25 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 118 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 118 + expected_value: 'Strategic Authorities: Increase funding to build capacity to deliver new powers + and investment responsibilities' + label: measure + - column: H + row: 118 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 119 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 118 + expected_value: 'Strategic Authorities: Increase funding to build capacity to deliver new powers + and investment responsibilities' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 25 (''Strategic Authorities: Increase funding to + build capacity to deliver new powers and investment responsibilities''), rows 118 to 119, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_25.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_25.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_25.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_25 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_25 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 118 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 118 + expected_value: 'Strategic Authorities: Increase funding to build capacity to deliver new powers + and investment responsibilities' + label: measure + - column: H + row: 118 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 119 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 118 + expected_value: 'Strategic Authorities: Increase funding to build capacity to deliver new powers + and investment responsibilities' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 25 (''Strategic Authorities: Increase funding to + build capacity to deliver new powers and investment responsibilities''), rows 118 to 119, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_25.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_25.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_25.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_25 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_25 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 118 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 118 + expected_value: 'Strategic Authorities: Increase funding to build capacity to deliver new powers + and investment responsibilities' + label: measure + - column: H + row: 118 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 119 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 118 + expected_value: 'Strategic Authorities: Increase funding to build capacity to deliver new powers + and investment responsibilities' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 25 (''Strategic Authorities: Increase funding to + build capacity to deliver new powers and investment responsibilities''), rows 118 to 119, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_25.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_25.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_25.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_25 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_25 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 118 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 118 + expected_value: 'Strategic Authorities: Increase funding to build capacity to deliver new powers + and investment responsibilities' + label: measure + - column: H + row: 118 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 119 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 118 + expected_value: 'Strategic Authorities: Increase funding to build capacity to deliver new powers + and investment responsibilities' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 25 (''Strategic Authorities: Increase funding to + build capacity to deliver new powers and investment responsibilities''), rows 118 to 119, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_26.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_26.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_26.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_26 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_26 + label: Policy measure + rows: + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 0 + row_number: 121 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + - column: H + row: 121 + expected_value: Capital gains tax + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 1 + row_number: 122 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + - column: H + row: 122 + expected_value: Income tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 2 + row_number: 123 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + - column: H + row: 123 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 3 + row_number: 124 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + - column: H + row: 124 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 4 + row_number: 125 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + - column: H + row: 125 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 126 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 26 (''Founders'' Relief: Introduce a new CGT relief + for qualifying founders of high-growth, innovative companies from 6 April 2027''), rows 121 to 126, + GBP million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_26.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_26.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_26.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_26 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_26 + label: Policy measure + rows: + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 0 + row_number: 121 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + - column: H + row: 121 + expected_value: Capital gains tax + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 1 + row_number: 122 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + - column: H + row: 122 + expected_value: Income tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 2 + row_number: 123 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + - column: H + row: 123 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 3 + row_number: 124 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + - column: H + row: 124 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 4 + row_number: 125 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + - column: H + row: 125 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 126 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 26 (''Founders'' Relief: Introduce a new CGT relief + for qualifying founders of high-growth, innovative companies from 6 April 2027''), rows 121 to 126, + GBP million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_26.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_26.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_26.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_26 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_26 + label: Policy measure + rows: + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 0 + row_number: 121 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + - column: H + row: 121 + expected_value: Capital gains tax + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 1 + row_number: 122 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + - column: H + row: 122 + expected_value: Income tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 2 + row_number: 123 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + - column: H + row: 123 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 3 + row_number: 124 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + - column: H + row: 124 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 4 + row_number: 125 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + - column: H + row: 125 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 126 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 26 (''Founders'' Relief: Introduce a new CGT relief + for qualifying founders of high-growth, innovative companies from 6 April 2027''), rows 121 to 126, + GBP million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_26.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_26.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_26.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_26 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_26 + label: Policy measure + rows: + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 0 + row_number: 121 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + - column: H + row: 121 + expected_value: Capital gains tax + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 1 + row_number: 122 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + - column: H + row: 122 + expected_value: Income tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 2 + row_number: 123 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + - column: H + row: 123 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 3 + row_number: 124 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + - column: H + row: 124 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 4 + row_number: 125 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + - column: H + row: 125 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 126 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 26 (''Founders'' Relief: Introduce a new CGT relief + for qualifying founders of high-growth, innovative companies from 6 April 2027''), rows 121 to 126, + GBP million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_26.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_26.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_26.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_26 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_26 + label: Policy measure + rows: + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 0 + row_number: 121 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + - column: H + row: 121 + expected_value: Capital gains tax + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 1 + row_number: 122 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + - column: H + row: 122 + expected_value: Income tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 2 + row_number: 123 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + - column: H + row: 123 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 3 + row_number: 124 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + - column: H + row: 124 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 4 + row_number: 125 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + - column: H + row: 125 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 126 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 26 (''Founders'' Relief: Introduce a new CGT relief + for qualifying founders of high-growth, innovative companies from 6 April 2027''), rows 121 to 126, + GBP million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_26.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_26.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_26.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_26 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_26 + label: Policy measure + rows: + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 0 + row_number: 121 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + - column: H + row: 121 + expected_value: Capital gains tax + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 1 + row_number: 122 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + - column: H + row: 122 + expected_value: Income tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 2 + row_number: 123 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + - column: H + row: 123 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 3 + row_number: 124 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + - column: H + row: 124 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 4 + row_number: 125 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + - column: H + row: 125 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 126 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 121 + expected_value: 'Founders'' Relief: Introduce a new CGT relief for qualifying founders of high-growth, + innovative companies from 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 26 (''Founders'' Relief: Introduce a new CGT relief + for qualifying founders of high-growth, innovative companies from 6 April 2027''), rows 121 to 126, + GBP million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_27.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_27.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_27.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_27 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_27 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 128 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 128 + expected_value: 'R&D Tax Reliefs: Remove the Claim Notification Form from 1 April 2027 and simplify + the Additional Information Form from Autumn 2027' + label: measure + - column: H + row: 128 + expected_value: Onshore CT + label: category + - value_id: current_ame.company_and_other_credits + label: 'Current AME: Company and other credits' + ordinal: 1 + row_number: 129 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: company_and_other_credits + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: company_and_other_credits + label: Policy category + guard_cells: + - column: D + row: 128 + expected_value: 'R&D Tax Reliefs: Remove the Claim Notification Form from 1 April 2027 and simplify + the Additional Information Form from Autumn 2027' + label: measure + - column: H + row: 129 + expected_value: Company and other credits + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 130 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 128 + expected_value: 'R&D Tax Reliefs: Remove the Claim Notification Form from 1 April 2027 and simplify + the Additional Information Form from Autumn 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 27 (''R&D Tax Reliefs: Remove the Claim Notification + Form from 1 April 2027 and simplify the Additional Information Form from Autumn 2027''), rows 128 + to 130, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_27.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_27.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_27.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_27 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_27 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 128 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 128 + expected_value: 'R&D Tax Reliefs: Remove the Claim Notification Form from 1 April 2027 and simplify + the Additional Information Form from Autumn 2027' + label: measure + - column: H + row: 128 + expected_value: Onshore CT + label: category + - value_id: current_ame.company_and_other_credits + label: 'Current AME: Company and other credits' + ordinal: 1 + row_number: 129 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: company_and_other_credits + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: company_and_other_credits + label: Policy category + guard_cells: + - column: D + row: 128 + expected_value: 'R&D Tax Reliefs: Remove the Claim Notification Form from 1 April 2027 and simplify + the Additional Information Form from Autumn 2027' + label: measure + - column: H + row: 129 + expected_value: Company and other credits + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 130 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 128 + expected_value: 'R&D Tax Reliefs: Remove the Claim Notification Form from 1 April 2027 and simplify + the Additional Information Form from Autumn 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 27 (''R&D Tax Reliefs: Remove the Claim Notification + Form from 1 April 2027 and simplify the Additional Information Form from Autumn 2027''), rows 128 + to 130, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_27.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_27.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_27.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_27 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_27 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 128 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 128 + expected_value: 'R&D Tax Reliefs: Remove the Claim Notification Form from 1 April 2027 and simplify + the Additional Information Form from Autumn 2027' + label: measure + - column: H + row: 128 + expected_value: Onshore CT + label: category + - value_id: current_ame.company_and_other_credits + label: 'Current AME: Company and other credits' + ordinal: 1 + row_number: 129 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: company_and_other_credits + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: company_and_other_credits + label: Policy category + guard_cells: + - column: D + row: 128 + expected_value: 'R&D Tax Reliefs: Remove the Claim Notification Form from 1 April 2027 and simplify + the Additional Information Form from Autumn 2027' + label: measure + - column: H + row: 129 + expected_value: Company and other credits + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 130 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 128 + expected_value: 'R&D Tax Reliefs: Remove the Claim Notification Form from 1 April 2027 and simplify + the Additional Information Form from Autumn 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 27 (''R&D Tax Reliefs: Remove the Claim Notification + Form from 1 April 2027 and simplify the Additional Information Form from Autumn 2027''), rows 128 + to 130, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_27.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_27.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_27.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_27 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_27 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 128 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 128 + expected_value: 'R&D Tax Reliefs: Remove the Claim Notification Form from 1 April 2027 and simplify + the Additional Information Form from Autumn 2027' + label: measure + - column: H + row: 128 + expected_value: Onshore CT + label: category + - value_id: current_ame.company_and_other_credits + label: 'Current AME: Company and other credits' + ordinal: 1 + row_number: 129 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: company_and_other_credits + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: company_and_other_credits + label: Policy category + guard_cells: + - column: D + row: 128 + expected_value: 'R&D Tax Reliefs: Remove the Claim Notification Form from 1 April 2027 and simplify + the Additional Information Form from Autumn 2027' + label: measure + - column: H + row: 129 + expected_value: Company and other credits + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 130 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 128 + expected_value: 'R&D Tax Reliefs: Remove the Claim Notification Form from 1 April 2027 and simplify + the Additional Information Form from Autumn 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 27 (''R&D Tax Reliefs: Remove the Claim Notification + Form from 1 April 2027 and simplify the Additional Information Form from Autumn 2027''), rows 128 + to 130, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_27.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_27.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_27.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_27 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_27 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 128 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 128 + expected_value: 'R&D Tax Reliefs: Remove the Claim Notification Form from 1 April 2027 and simplify + the Additional Information Form from Autumn 2027' + label: measure + - column: H + row: 128 + expected_value: Onshore CT + label: category + - value_id: current_ame.company_and_other_credits + label: 'Current AME: Company and other credits' + ordinal: 1 + row_number: 129 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: company_and_other_credits + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: company_and_other_credits + label: Policy category + guard_cells: + - column: D + row: 128 + expected_value: 'R&D Tax Reliefs: Remove the Claim Notification Form from 1 April 2027 and simplify + the Additional Information Form from Autumn 2027' + label: measure + - column: H + row: 129 + expected_value: Company and other credits + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 130 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 128 + expected_value: 'R&D Tax Reliefs: Remove the Claim Notification Form from 1 April 2027 and simplify + the Additional Information Form from Autumn 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 27 (''R&D Tax Reliefs: Remove the Claim Notification + Form from 1 April 2027 and simplify the Additional Information Form from Autumn 2027''), rows 128 + to 130, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_27.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_27.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_27.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_27 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_27 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 128 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 128 + expected_value: 'R&D Tax Reliefs: Remove the Claim Notification Form from 1 April 2027 and simplify + the Additional Information Form from Autumn 2027' + label: measure + - column: H + row: 128 + expected_value: Onshore CT + label: category + - value_id: current_ame.company_and_other_credits + label: 'Current AME: Company and other credits' + ordinal: 1 + row_number: 129 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: company_and_other_credits + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: company_and_other_credits + label: Policy category + guard_cells: + - column: D + row: 128 + expected_value: 'R&D Tax Reliefs: Remove the Claim Notification Form from 1 April 2027 and simplify + the Additional Information Form from Autumn 2027' + label: measure + - column: H + row: 129 + expected_value: Company and other credits + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 130 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 128 + expected_value: 'R&D Tax Reliefs: Remove the Claim Notification Form from 1 April 2027 and simplify + the Additional Information Form from Autumn 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 27 (''R&D Tax Reliefs: Remove the Claim Notification + Form from 1 April 2027 and simplify the Additional Information Form from Autumn 2027''), rows 128 + to 130, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_28.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_28.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_28.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_28 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_28 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 132 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 132 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 133 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 133 + expected_value: NICs + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 2 + row_number: 134 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 134 + expected_value: Onshore CT + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 3 + row_number: 135 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 135 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 4 + row_number: 136 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 136 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 5 + row_number: 137 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 137 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 6 + row_number: 138 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 28 (''Enterprise Management Incentives 2 (EMI2): + Increase the individual option limit to £120,000, extending the exercise period to 15 years and + remove interaction with EMI option limit from 6 April 2027''), rows 132 to 138, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_28.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_28.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_28.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_28 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_28 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 132 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 132 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 133 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 133 + expected_value: NICs + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 2 + row_number: 134 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 134 + expected_value: Onshore CT + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 3 + row_number: 135 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 135 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 4 + row_number: 136 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 136 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 5 + row_number: 137 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 137 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 6 + row_number: 138 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 28 (''Enterprise Management Incentives 2 (EMI2): + Increase the individual option limit to £120,000, extending the exercise period to 15 years and + remove interaction with EMI option limit from 6 April 2027''), rows 132 to 138, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_28.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_28.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_28.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_28 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_28 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 132 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 132 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 133 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 133 + expected_value: NICs + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 2 + row_number: 134 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 134 + expected_value: Onshore CT + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 3 + row_number: 135 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 135 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 4 + row_number: 136 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 136 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 5 + row_number: 137 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 137 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 6 + row_number: 138 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 28 (''Enterprise Management Incentives 2 (EMI2): + Increase the individual option limit to £120,000, extending the exercise period to 15 years and + remove interaction with EMI option limit from 6 April 2027''), rows 132 to 138, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_28.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_28.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_28.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_28 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_28 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 132 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 132 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 133 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 133 + expected_value: NICs + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 2 + row_number: 134 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 134 + expected_value: Onshore CT + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 3 + row_number: 135 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 135 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 4 + row_number: 136 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 136 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 5 + row_number: 137 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 137 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 6 + row_number: 138 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 28 (''Enterprise Management Incentives 2 (EMI2): + Increase the individual option limit to £120,000, extending the exercise period to 15 years and + remove interaction with EMI option limit from 6 April 2027''), rows 132 to 138, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_28.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_28.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_28.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_28 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_28 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 132 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 132 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 133 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 133 + expected_value: NICs + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 2 + row_number: 134 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 134 + expected_value: Onshore CT + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 3 + row_number: 135 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 135 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 4 + row_number: 136 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 136 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 5 + row_number: 137 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 137 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 6 + row_number: 138 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 28 (''Enterprise Management Incentives 2 (EMI2): + Increase the individual option limit to £120,000, extending the exercise period to 15 years and + remove interaction with EMI option limit from 6 April 2027''), rows 132 to 138, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_28.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_28.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_28.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_28 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_28 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 132 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 132 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 133 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 133 + expected_value: NICs + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 2 + row_number: 134 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 134 + expected_value: Onshore CT + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 3 + row_number: 135 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 135 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 4 + row_number: 136 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 136 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 5 + row_number: 137 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + - column: H + row: 137 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 6 + row_number: 138 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 132 + expected_value: 'Enterprise Management Incentives 2 (EMI2): Increase the individual option limit + to £120,000, extending the exercise period to 15 years and remove interaction with EMI option + limit from 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 28 (''Enterprise Management Incentives 2 (EMI2): + Increase the individual option limit to £120,000, extending the exercise period to 15 years and + remove interaction with EMI option limit from 6 April 2027''), rows 132 to 138, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_29.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_29.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_29.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_29 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_29 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 140 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 140 + expected_value: 'Backing Innovation: Bring forward £1bn investment and increase financial capacity + by £2bn for the British Business Bank to support additional investment in the UK (resource impacts + of increased lending)' + label: measure + - column: H + row: 140 + expected_value: Interest and dividend receipts + label: category + - value_id: capital_ame.other_departmental_expenditure_capital + label: 'Capital AME: Other departmental expenditure (capital)' + ordinal: 1 + row_number: 141 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: other_departmental_expenditure_capital + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: other_departmental_expenditure_capital + label: Policy category + guard_cells: + - column: D + row: 140 + expected_value: 'Backing Innovation: Bring forward £1bn investment and increase financial capacity + by £2bn for the British Business Bank to support additional investment in the UK (resource impacts + of increased lending)' + label: measure + - column: H + row: 141 + expected_value: Other departmental expenditure (capital) + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 142 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 140 + expected_value: 'Backing Innovation: Bring forward £1bn investment and increase financial capacity + by £2bn for the British Business Bank to support additional investment in the UK (resource impacts + of increased lending)' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 29 (''Backing Innovation: Bring forward £1bn investment + and increase financial capacity by £2bn for the British Business Bank to support additional investment + in the UK (resource impacts of increased lending)''), rows 140 to 142, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_29.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_29.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_29.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_29 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_29 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 140 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 140 + expected_value: 'Backing Innovation: Bring forward £1bn investment and increase financial capacity + by £2bn for the British Business Bank to support additional investment in the UK (resource impacts + of increased lending)' + label: measure + - column: H + row: 140 + expected_value: Interest and dividend receipts + label: category + - value_id: capital_ame.other_departmental_expenditure_capital + label: 'Capital AME: Other departmental expenditure (capital)' + ordinal: 1 + row_number: 141 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: other_departmental_expenditure_capital + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: other_departmental_expenditure_capital + label: Policy category + guard_cells: + - column: D + row: 140 + expected_value: 'Backing Innovation: Bring forward £1bn investment and increase financial capacity + by £2bn for the British Business Bank to support additional investment in the UK (resource impacts + of increased lending)' + label: measure + - column: H + row: 141 + expected_value: Other departmental expenditure (capital) + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 142 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 140 + expected_value: 'Backing Innovation: Bring forward £1bn investment and increase financial capacity + by £2bn for the British Business Bank to support additional investment in the UK (resource impacts + of increased lending)' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 29 (''Backing Innovation: Bring forward £1bn investment + and increase financial capacity by £2bn for the British Business Bank to support additional investment + in the UK (resource impacts of increased lending)''), rows 140 to 142, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_29.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_29.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_29.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_29 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_29 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 140 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 140 + expected_value: 'Backing Innovation: Bring forward £1bn investment and increase financial capacity + by £2bn for the British Business Bank to support additional investment in the UK (resource impacts + of increased lending)' + label: measure + - column: H + row: 140 + expected_value: Interest and dividend receipts + label: category + - value_id: capital_ame.other_departmental_expenditure_capital + label: 'Capital AME: Other departmental expenditure (capital)' + ordinal: 1 + row_number: 141 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: other_departmental_expenditure_capital + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: other_departmental_expenditure_capital + label: Policy category + guard_cells: + - column: D + row: 140 + expected_value: 'Backing Innovation: Bring forward £1bn investment and increase financial capacity + by £2bn for the British Business Bank to support additional investment in the UK (resource impacts + of increased lending)' + label: measure + - column: H + row: 141 + expected_value: Other departmental expenditure (capital) + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 142 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 140 + expected_value: 'Backing Innovation: Bring forward £1bn investment and increase financial capacity + by £2bn for the British Business Bank to support additional investment in the UK (resource impacts + of increased lending)' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 29 (''Backing Innovation: Bring forward £1bn investment + and increase financial capacity by £2bn for the British Business Bank to support additional investment + in the UK (resource impacts of increased lending)''), rows 140 to 142, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_29.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_29.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_29.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_29 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_29 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 140 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 140 + expected_value: 'Backing Innovation: Bring forward £1bn investment and increase financial capacity + by £2bn for the British Business Bank to support additional investment in the UK (resource impacts + of increased lending)' + label: measure + - column: H + row: 140 + expected_value: Interest and dividend receipts + label: category + - value_id: capital_ame.other_departmental_expenditure_capital + label: 'Capital AME: Other departmental expenditure (capital)' + ordinal: 1 + row_number: 141 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: other_departmental_expenditure_capital + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: other_departmental_expenditure_capital + label: Policy category + guard_cells: + - column: D + row: 140 + expected_value: 'Backing Innovation: Bring forward £1bn investment and increase financial capacity + by £2bn for the British Business Bank to support additional investment in the UK (resource impacts + of increased lending)' + label: measure + - column: H + row: 141 + expected_value: Other departmental expenditure (capital) + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 142 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 140 + expected_value: 'Backing Innovation: Bring forward £1bn investment and increase financial capacity + by £2bn for the British Business Bank to support additional investment in the UK (resource impacts + of increased lending)' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 29 (''Backing Innovation: Bring forward £1bn investment + and increase financial capacity by £2bn for the British Business Bank to support additional investment + in the UK (resource impacts of increased lending)''), rows 140 to 142, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_29.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_29.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_29.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_29 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_29 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 140 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 140 + expected_value: 'Backing Innovation: Bring forward £1bn investment and increase financial capacity + by £2bn for the British Business Bank to support additional investment in the UK (resource impacts + of increased lending)' + label: measure + - column: H + row: 140 + expected_value: Interest and dividend receipts + label: category + - value_id: capital_ame.other_departmental_expenditure_capital + label: 'Capital AME: Other departmental expenditure (capital)' + ordinal: 1 + row_number: 141 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: other_departmental_expenditure_capital + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: other_departmental_expenditure_capital + label: Policy category + guard_cells: + - column: D + row: 140 + expected_value: 'Backing Innovation: Bring forward £1bn investment and increase financial capacity + by £2bn for the British Business Bank to support additional investment in the UK (resource impacts + of increased lending)' + label: measure + - column: H + row: 141 + expected_value: Other departmental expenditure (capital) + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 142 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 140 + expected_value: 'Backing Innovation: Bring forward £1bn investment and increase financial capacity + by £2bn for the British Business Bank to support additional investment in the UK (resource impacts + of increased lending)' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 29 (''Backing Innovation: Bring forward £1bn investment + and increase financial capacity by £2bn for the British Business Bank to support additional investment + in the UK (resource impacts of increased lending)''), rows 140 to 142, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_29.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_29.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_29.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_29 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_29 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 140 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 140 + expected_value: 'Backing Innovation: Bring forward £1bn investment and increase financial capacity + by £2bn for the British Business Bank to support additional investment in the UK (resource impacts + of increased lending)' + label: measure + - column: H + row: 140 + expected_value: Interest and dividend receipts + label: category + - value_id: capital_ame.other_departmental_expenditure_capital + label: 'Capital AME: Other departmental expenditure (capital)' + ordinal: 1 + row_number: 141 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: other_departmental_expenditure_capital + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: other_departmental_expenditure_capital + label: Policy category + guard_cells: + - column: D + row: 140 + expected_value: 'Backing Innovation: Bring forward £1bn investment and increase financial capacity + by £2bn for the British Business Bank to support additional investment in the UK (resource impacts + of increased lending)' + label: measure + - column: H + row: 141 + expected_value: Other departmental expenditure (capital) + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 142 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 140 + expected_value: 'Backing Innovation: Bring forward £1bn investment and increase financial capacity + by £2bn for the British Business Bank to support additional investment in the UK (resource impacts + of increased lending)' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 29 (''Backing Innovation: Bring forward £1bn investment + and increase financial capacity by £2bn for the British Business Bank to support additional investment + in the UK (resource impacts of increased lending)''), rows 140 to 142, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_30.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_30.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_30.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_30 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_30 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 144 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 144 + expected_value: 'National Wealth Fund: Invest additional capital to support growth, including £2bn + for the new Energy Wealth Fund (resource impacts of increased lending)' + label: measure + - column: H + row: 144 + expected_value: Interest and dividend receipts + label: category + - value_id: capital_ame.other_departmental_expenditure_capital + label: 'Capital AME: Other departmental expenditure (capital)' + ordinal: 1 + row_number: 145 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: other_departmental_expenditure_capital + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: other_departmental_expenditure_capital + label: Policy category + guard_cells: + - column: D + row: 144 + expected_value: 'National Wealth Fund: Invest additional capital to support growth, including £2bn + for the new Energy Wealth Fund (resource impacts of increased lending)' + label: measure + - column: H + row: 145 + expected_value: Other departmental expenditure (capital) + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 146 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 144 + expected_value: 'National Wealth Fund: Invest additional capital to support growth, including £2bn + for the new Energy Wealth Fund (resource impacts of increased lending)' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 30 (''National Wealth Fund: Invest additional capital + to support growth, including £2bn for the new Energy Wealth Fund (resource impacts of increased + lending)''), rows 144 to 146, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_30.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_30.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_30.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_30 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_30 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 144 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 144 + expected_value: 'National Wealth Fund: Invest additional capital to support growth, including £2bn + for the new Energy Wealth Fund (resource impacts of increased lending)' + label: measure + - column: H + row: 144 + expected_value: Interest and dividend receipts + label: category + - value_id: capital_ame.other_departmental_expenditure_capital + label: 'Capital AME: Other departmental expenditure (capital)' + ordinal: 1 + row_number: 145 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: other_departmental_expenditure_capital + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: other_departmental_expenditure_capital + label: Policy category + guard_cells: + - column: D + row: 144 + expected_value: 'National Wealth Fund: Invest additional capital to support growth, including £2bn + for the new Energy Wealth Fund (resource impacts of increased lending)' + label: measure + - column: H + row: 145 + expected_value: Other departmental expenditure (capital) + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 146 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 144 + expected_value: 'National Wealth Fund: Invest additional capital to support growth, including £2bn + for the new Energy Wealth Fund (resource impacts of increased lending)' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 30 (''National Wealth Fund: Invest additional capital + to support growth, including £2bn for the new Energy Wealth Fund (resource impacts of increased + lending)''), rows 144 to 146, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_30.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_30.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_30.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_30 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_30 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 144 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 144 + expected_value: 'National Wealth Fund: Invest additional capital to support growth, including £2bn + for the new Energy Wealth Fund (resource impacts of increased lending)' + label: measure + - column: H + row: 144 + expected_value: Interest and dividend receipts + label: category + - value_id: capital_ame.other_departmental_expenditure_capital + label: 'Capital AME: Other departmental expenditure (capital)' + ordinal: 1 + row_number: 145 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: other_departmental_expenditure_capital + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: other_departmental_expenditure_capital + label: Policy category + guard_cells: + - column: D + row: 144 + expected_value: 'National Wealth Fund: Invest additional capital to support growth, including £2bn + for the new Energy Wealth Fund (resource impacts of increased lending)' + label: measure + - column: H + row: 145 + expected_value: Other departmental expenditure (capital) + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 146 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 144 + expected_value: 'National Wealth Fund: Invest additional capital to support growth, including £2bn + for the new Energy Wealth Fund (resource impacts of increased lending)' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 30 (''National Wealth Fund: Invest additional capital + to support growth, including £2bn for the new Energy Wealth Fund (resource impacts of increased + lending)''), rows 144 to 146, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_30.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_30.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_30.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_30 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_30 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 144 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 144 + expected_value: 'National Wealth Fund: Invest additional capital to support growth, including £2bn + for the new Energy Wealth Fund (resource impacts of increased lending)' + label: measure + - column: H + row: 144 + expected_value: Interest and dividend receipts + label: category + - value_id: capital_ame.other_departmental_expenditure_capital + label: 'Capital AME: Other departmental expenditure (capital)' + ordinal: 1 + row_number: 145 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: other_departmental_expenditure_capital + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: other_departmental_expenditure_capital + label: Policy category + guard_cells: + - column: D + row: 144 + expected_value: 'National Wealth Fund: Invest additional capital to support growth, including £2bn + for the new Energy Wealth Fund (resource impacts of increased lending)' + label: measure + - column: H + row: 145 + expected_value: Other departmental expenditure (capital) + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 146 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 144 + expected_value: 'National Wealth Fund: Invest additional capital to support growth, including £2bn + for the new Energy Wealth Fund (resource impacts of increased lending)' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 30 (''National Wealth Fund: Invest additional capital + to support growth, including £2bn for the new Energy Wealth Fund (resource impacts of increased + lending)''), rows 144 to 146, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_30.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_30.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_30.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_30 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_30 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 144 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 144 + expected_value: 'National Wealth Fund: Invest additional capital to support growth, including £2bn + for the new Energy Wealth Fund (resource impacts of increased lending)' + label: measure + - column: H + row: 144 + expected_value: Interest and dividend receipts + label: category + - value_id: capital_ame.other_departmental_expenditure_capital + label: 'Capital AME: Other departmental expenditure (capital)' + ordinal: 1 + row_number: 145 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: other_departmental_expenditure_capital + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: other_departmental_expenditure_capital + label: Policy category + guard_cells: + - column: D + row: 144 + expected_value: 'National Wealth Fund: Invest additional capital to support growth, including £2bn + for the new Energy Wealth Fund (resource impacts of increased lending)' + label: measure + - column: H + row: 145 + expected_value: Other departmental expenditure (capital) + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 146 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 144 + expected_value: 'National Wealth Fund: Invest additional capital to support growth, including £2bn + for the new Energy Wealth Fund (resource impacts of increased lending)' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 30 (''National Wealth Fund: Invest additional capital + to support growth, including £2bn for the new Energy Wealth Fund (resource impacts of increased + lending)''), rows 144 to 146, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_30.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_30.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_30.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_30 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_30 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 144 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 144 + expected_value: 'National Wealth Fund: Invest additional capital to support growth, including £2bn + for the new Energy Wealth Fund (resource impacts of increased lending)' + label: measure + - column: H + row: 144 + expected_value: Interest and dividend receipts + label: category + - value_id: capital_ame.other_departmental_expenditure_capital + label: 'Capital AME: Other departmental expenditure (capital)' + ordinal: 1 + row_number: 145 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: other_departmental_expenditure_capital + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: other_departmental_expenditure_capital + label: Policy category + guard_cells: + - column: D + row: 144 + expected_value: 'National Wealth Fund: Invest additional capital to support growth, including £2bn + for the new Energy Wealth Fund (resource impacts of increased lending)' + label: measure + - column: H + row: 145 + expected_value: Other departmental expenditure (capital) + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 146 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 144 + expected_value: 'National Wealth Fund: Invest additional capital to support growth, including £2bn + for the new Energy Wealth Fund (resource impacts of increased lending)' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 30 (''National Wealth Fund: Invest additional capital + to support growth, including £2bn for the new Energy Wealth Fund (resource impacts of increased + lending)''), rows 144 to 146, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_31.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_31.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_31.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_31 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_31 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 148 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 148 + expected_value: 'Artificial Intelligence: Strengthen the UK’s AI security, accelerate adoption across + the economy, and support strategically important UK AI capabilities' + label: measure + - column: H + row: 148 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 149 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 148 + expected_value: 'Artificial Intelligence: Strengthen the UK’s AI security, accelerate adoption across + the economy, and support strategically important UK AI capabilities' + label: measure + - column: H + row: 149 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 150 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 148 + expected_value: 'Artificial Intelligence: Strengthen the UK’s AI security, accelerate adoption across + the economy, and support strategically important UK AI capabilities' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 31 (''Artificial Intelligence: Strengthen the UK’s + AI security, accelerate adoption across the economy, and support strategically important UK AI capabilities''), + rows 148 to 150, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_31.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_31.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_31.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_31 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_31 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 148 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 148 + expected_value: 'Artificial Intelligence: Strengthen the UK’s AI security, accelerate adoption across + the economy, and support strategically important UK AI capabilities' + label: measure + - column: H + row: 148 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 149 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 148 + expected_value: 'Artificial Intelligence: Strengthen the UK’s AI security, accelerate adoption across + the economy, and support strategically important UK AI capabilities' + label: measure + - column: H + row: 149 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 150 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 148 + expected_value: 'Artificial Intelligence: Strengthen the UK’s AI security, accelerate adoption across + the economy, and support strategically important UK AI capabilities' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 31 (''Artificial Intelligence: Strengthen the UK’s + AI security, accelerate adoption across the economy, and support strategically important UK AI capabilities''), + rows 148 to 150, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_31.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_31.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_31.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_31 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_31 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 148 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 148 + expected_value: 'Artificial Intelligence: Strengthen the UK’s AI security, accelerate adoption across + the economy, and support strategically important UK AI capabilities' + label: measure + - column: H + row: 148 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 149 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 148 + expected_value: 'Artificial Intelligence: Strengthen the UK’s AI security, accelerate adoption across + the economy, and support strategically important UK AI capabilities' + label: measure + - column: H + row: 149 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 150 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 148 + expected_value: 'Artificial Intelligence: Strengthen the UK’s AI security, accelerate adoption across + the economy, and support strategically important UK AI capabilities' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 31 (''Artificial Intelligence: Strengthen the UK’s + AI security, accelerate adoption across the economy, and support strategically important UK AI capabilities''), + rows 148 to 150, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_31.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_31.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_31.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_31 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_31 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 148 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 148 + expected_value: 'Artificial Intelligence: Strengthen the UK’s AI security, accelerate adoption across + the economy, and support strategically important UK AI capabilities' + label: measure + - column: H + row: 148 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 149 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 148 + expected_value: 'Artificial Intelligence: Strengthen the UK’s AI security, accelerate adoption across + the economy, and support strategically important UK AI capabilities' + label: measure + - column: H + row: 149 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 150 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 148 + expected_value: 'Artificial Intelligence: Strengthen the UK’s AI security, accelerate adoption across + the economy, and support strategically important UK AI capabilities' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 31 (''Artificial Intelligence: Strengthen the UK’s + AI security, accelerate adoption across the economy, and support strategically important UK AI capabilities''), + rows 148 to 150, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_31.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_31.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_31.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_31 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_31 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 148 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 148 + expected_value: 'Artificial Intelligence: Strengthen the UK’s AI security, accelerate adoption across + the economy, and support strategically important UK AI capabilities' + label: measure + - column: H + row: 148 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 149 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 148 + expected_value: 'Artificial Intelligence: Strengthen the UK’s AI security, accelerate adoption across + the economy, and support strategically important UK AI capabilities' + label: measure + - column: H + row: 149 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 150 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 148 + expected_value: 'Artificial Intelligence: Strengthen the UK’s AI security, accelerate adoption across + the economy, and support strategically important UK AI capabilities' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 31 (''Artificial Intelligence: Strengthen the UK’s + AI security, accelerate adoption across the economy, and support strategically important UK AI capabilities''), + rows 148 to 150, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_31.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_31.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_31.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_31 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_31 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 148 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 148 + expected_value: 'Artificial Intelligence: Strengthen the UK’s AI security, accelerate adoption across + the economy, and support strategically important UK AI capabilities' + label: measure + - column: H + row: 148 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 149 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 148 + expected_value: 'Artificial Intelligence: Strengthen the UK’s AI security, accelerate adoption across + the economy, and support strategically important UK AI capabilities' + label: measure + - column: H + row: 149 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 150 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 148 + expected_value: 'Artificial Intelligence: Strengthen the UK’s AI security, accelerate adoption across + the economy, and support strategically important UK AI capabilities' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 31 (''Artificial Intelligence: Strengthen the UK’s + AI security, accelerate adoption across the economy, and support strategically important UK AI capabilities''), + rows 148 to 150, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_32.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_32.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_32.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_32 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_32 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 152 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 152 + expected_value: 'EV Charging: Reduce the cost of using local, lower-powered public chargers in Great + Britain' + label: measure + - column: H + row: 152 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 153 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 152 + expected_value: 'EV Charging: Reduce the cost of using local, lower-powered public chargers in Great + Britain' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 32 (''EV Charging: Reduce the cost of using local, + lower-powered public chargers in Great Britain''), rows 152 to 153, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_32.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_32.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_32.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_32 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_32 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 152 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 152 + expected_value: 'EV Charging: Reduce the cost of using local, lower-powered public chargers in Great + Britain' + label: measure + - column: H + row: 152 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 153 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 152 + expected_value: 'EV Charging: Reduce the cost of using local, lower-powered public chargers in Great + Britain' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 32 (''EV Charging: Reduce the cost of using local, + lower-powered public chargers in Great Britain''), rows 152 to 153, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_32.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_32.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_32.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_32 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_32 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 152 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 152 + expected_value: 'EV Charging: Reduce the cost of using local, lower-powered public chargers in Great + Britain' + label: measure + - column: H + row: 152 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 153 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 152 + expected_value: 'EV Charging: Reduce the cost of using local, lower-powered public chargers in Great + Britain' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 32 (''EV Charging: Reduce the cost of using local, + lower-powered public chargers in Great Britain''), rows 152 to 153, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_32.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_32.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_32.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_32 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_32 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 152 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 152 + expected_value: 'EV Charging: Reduce the cost of using local, lower-powered public chargers in Great + Britain' + label: measure + - column: H + row: 152 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 153 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 152 + expected_value: 'EV Charging: Reduce the cost of using local, lower-powered public chargers in Great + Britain' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 32 (''EV Charging: Reduce the cost of using local, + lower-powered public chargers in Great Britain''), rows 152 to 153, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_32.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_32.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_32.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_32 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_32 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 152 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 152 + expected_value: 'EV Charging: Reduce the cost of using local, lower-powered public chargers in Great + Britain' + label: measure + - column: H + row: 152 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 153 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 152 + expected_value: 'EV Charging: Reduce the cost of using local, lower-powered public chargers in Great + Britain' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 32 (''EV Charging: Reduce the cost of using local, + lower-powered public chargers in Great Britain''), rows 152 to 153, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_32.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_32.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_32.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_32 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_32 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 152 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 152 + expected_value: 'EV Charging: Reduce the cost of using local, lower-powered public chargers in Great + Britain' + label: measure + - column: H + row: 152 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 153 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 152 + expected_value: 'EV Charging: Reduce the cost of using local, lower-powered public chargers in Great + Britain' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 32 (''EV Charging: Reduce the cost of using local, + lower-powered public chargers in Great Britain''), rows 152 to 153, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_33.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_33.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_33.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_33 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_33 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 155 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 155 + expected_value: 'Rough Sleeping: Invest in a route off the streets across the Parliament, alongside + longer-term accommodation and intensive support' + label: measure + - column: H + row: 155 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 1 + row_number: 156 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 155 + expected_value: 'Rough Sleeping: Invest in a route off the streets across the Parliament, alongside + longer-term accommodation and intensive support' + label: measure + - column: H + row: 156 + expected_value: Welfare inside cap + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 2 + row_number: 157 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 155 + expected_value: 'Rough Sleeping: Invest in a route off the streets across the Parliament, alongside + longer-term accommodation and intensive support' + label: measure + - column: H + row: 157 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 158 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 155 + expected_value: 'Rough Sleeping: Invest in a route off the streets across the Parliament, alongside + longer-term accommodation and intensive support' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 33 (''Rough Sleeping: Invest in a route off the + streets across the Parliament, alongside longer-term accommodation and intensive support''), rows + 155 to 158, GBP million. Note: This table uses the convention that a negative sign implies a loss + to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_33.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_33.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_33.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_33 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_33 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 155 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 155 + expected_value: 'Rough Sleeping: Invest in a route off the streets across the Parliament, alongside + longer-term accommodation and intensive support' + label: measure + - column: H + row: 155 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 1 + row_number: 156 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 155 + expected_value: 'Rough Sleeping: Invest in a route off the streets across the Parliament, alongside + longer-term accommodation and intensive support' + label: measure + - column: H + row: 156 + expected_value: Welfare inside cap + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 2 + row_number: 157 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 155 + expected_value: 'Rough Sleeping: Invest in a route off the streets across the Parliament, alongside + longer-term accommodation and intensive support' + label: measure + - column: H + row: 157 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 158 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 155 + expected_value: 'Rough Sleeping: Invest in a route off the streets across the Parliament, alongside + longer-term accommodation and intensive support' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 33 (''Rough Sleeping: Invest in a route off the + streets across the Parliament, alongside longer-term accommodation and intensive support''), rows + 155 to 158, GBP million. Note: This table uses the convention that a negative sign implies a loss + to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_33.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_33.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_33.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_33 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_33 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 155 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 155 + expected_value: 'Rough Sleeping: Invest in a route off the streets across the Parliament, alongside + longer-term accommodation and intensive support' + label: measure + - column: H + row: 155 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 1 + row_number: 156 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 155 + expected_value: 'Rough Sleeping: Invest in a route off the streets across the Parliament, alongside + longer-term accommodation and intensive support' + label: measure + - column: H + row: 156 + expected_value: Welfare inside cap + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 2 + row_number: 157 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 155 + expected_value: 'Rough Sleeping: Invest in a route off the streets across the Parliament, alongside + longer-term accommodation and intensive support' + label: measure + - column: H + row: 157 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 158 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 155 + expected_value: 'Rough Sleeping: Invest in a route off the streets across the Parliament, alongside + longer-term accommodation and intensive support' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 33 (''Rough Sleeping: Invest in a route off the + streets across the Parliament, alongside longer-term accommodation and intensive support''), rows + 155 to 158, GBP million. Note: This table uses the convention that a negative sign implies a loss + to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_33.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_33.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_33.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_33 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_33 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 155 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 155 + expected_value: 'Rough Sleeping: Invest in a route off the streets across the Parliament, alongside + longer-term accommodation and intensive support' + label: measure + - column: H + row: 155 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 1 + row_number: 156 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 155 + expected_value: 'Rough Sleeping: Invest in a route off the streets across the Parliament, alongside + longer-term accommodation and intensive support' + label: measure + - column: H + row: 156 + expected_value: Welfare inside cap + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 2 + row_number: 157 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 155 + expected_value: 'Rough Sleeping: Invest in a route off the streets across the Parliament, alongside + longer-term accommodation and intensive support' + label: measure + - column: H + row: 157 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 158 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 155 + expected_value: 'Rough Sleeping: Invest in a route off the streets across the Parliament, alongside + longer-term accommodation and intensive support' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 33 (''Rough Sleeping: Invest in a route off the + streets across the Parliament, alongside longer-term accommodation and intensive support''), rows + 155 to 158, GBP million. Note: This table uses the convention that a negative sign implies a loss + to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_33.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_33.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_33.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_33 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_33 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 155 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 155 + expected_value: 'Rough Sleeping: Invest in a route off the streets across the Parliament, alongside + longer-term accommodation and intensive support' + label: measure + - column: H + row: 155 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 1 + row_number: 156 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 155 + expected_value: 'Rough Sleeping: Invest in a route off the streets across the Parliament, alongside + longer-term accommodation and intensive support' + label: measure + - column: H + row: 156 + expected_value: Welfare inside cap + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 2 + row_number: 157 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 155 + expected_value: 'Rough Sleeping: Invest in a route off the streets across the Parliament, alongside + longer-term accommodation and intensive support' + label: measure + - column: H + row: 157 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 158 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 155 + expected_value: 'Rough Sleeping: Invest in a route off the streets across the Parliament, alongside + longer-term accommodation and intensive support' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 33 (''Rough Sleeping: Invest in a route off the + streets across the Parliament, alongside longer-term accommodation and intensive support''), rows + 155 to 158, GBP million. Note: This table uses the convention that a negative sign implies a loss + to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_33.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_33.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_33.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_33 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_33 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 155 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 155 + expected_value: 'Rough Sleeping: Invest in a route off the streets across the Parliament, alongside + longer-term accommodation and intensive support' + label: measure + - column: H + row: 155 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 1 + row_number: 156 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 155 + expected_value: 'Rough Sleeping: Invest in a route off the streets across the Parliament, alongside + longer-term accommodation and intensive support' + label: measure + - column: H + row: 156 + expected_value: Welfare inside cap + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 2 + row_number: 157 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 155 + expected_value: 'Rough Sleeping: Invest in a route off the streets across the Parliament, alongside + longer-term accommodation and intensive support' + label: measure + - column: H + row: 157 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 158 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 155 + expected_value: 'Rough Sleeping: Invest in a route off the streets across the Parliament, alongside + longer-term accommodation and intensive support' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 33 (''Rough Sleeping: Invest in a route off the + streets across the Parliament, alongside longer-term accommodation and intensive support''), rows + 155 to 158, GBP million. Note: This table uses the convention that a negative sign implies a loss + to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_34.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_34.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_34.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_34 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_34 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 160 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 160 + expected_value: 'Rough Sleeping: Reprioritise existing MHCLG budgets to tackle rough sleeping' + label: measure + - column: H + row: 160 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 161 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 160 + expected_value: 'Rough Sleeping: Reprioritise existing MHCLG budgets to tackle rough sleeping' + label: measure + - column: H + row: 161 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 162 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 160 + expected_value: 'Rough Sleeping: Reprioritise existing MHCLG budgets to tackle rough sleeping' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 34 (''Rough Sleeping: Reprioritise existing MHCLG + budgets to tackle rough sleeping''), rows 160 to 162, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_34.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_34.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_34.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_34 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_34 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 160 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 160 + expected_value: 'Rough Sleeping: Reprioritise existing MHCLG budgets to tackle rough sleeping' + label: measure + - column: H + row: 160 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 161 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 160 + expected_value: 'Rough Sleeping: Reprioritise existing MHCLG budgets to tackle rough sleeping' + label: measure + - column: H + row: 161 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 162 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 160 + expected_value: 'Rough Sleeping: Reprioritise existing MHCLG budgets to tackle rough sleeping' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 34 (''Rough Sleeping: Reprioritise existing MHCLG + budgets to tackle rough sleeping''), rows 160 to 162, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_34.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_34.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_34.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_34 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_34 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 160 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 160 + expected_value: 'Rough Sleeping: Reprioritise existing MHCLG budgets to tackle rough sleeping' + label: measure + - column: H + row: 160 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 161 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 160 + expected_value: 'Rough Sleeping: Reprioritise existing MHCLG budgets to tackle rough sleeping' + label: measure + - column: H + row: 161 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 162 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 160 + expected_value: 'Rough Sleeping: Reprioritise existing MHCLG budgets to tackle rough sleeping' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 34 (''Rough Sleeping: Reprioritise existing MHCLG + budgets to tackle rough sleeping''), rows 160 to 162, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_34.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_34.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_34.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_34 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_34 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 160 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 160 + expected_value: 'Rough Sleeping: Reprioritise existing MHCLG budgets to tackle rough sleeping' + label: measure + - column: H + row: 160 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 161 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 160 + expected_value: 'Rough Sleeping: Reprioritise existing MHCLG budgets to tackle rough sleeping' + label: measure + - column: H + row: 161 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 162 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 160 + expected_value: 'Rough Sleeping: Reprioritise existing MHCLG budgets to tackle rough sleeping' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 34 (''Rough Sleeping: Reprioritise existing MHCLG + budgets to tackle rough sleeping''), rows 160 to 162, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_34.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_34.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_34.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_34 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_34 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 160 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 160 + expected_value: 'Rough Sleeping: Reprioritise existing MHCLG budgets to tackle rough sleeping' + label: measure + - column: H + row: 160 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 161 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 160 + expected_value: 'Rough Sleeping: Reprioritise existing MHCLG budgets to tackle rough sleeping' + label: measure + - column: H + row: 161 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 162 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 160 + expected_value: 'Rough Sleeping: Reprioritise existing MHCLG budgets to tackle rough sleeping' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 34 (''Rough Sleeping: Reprioritise existing MHCLG + budgets to tackle rough sleeping''), rows 160 to 162, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_34.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_34.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_34.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_34 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_34 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 160 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 160 + expected_value: 'Rough Sleeping: Reprioritise existing MHCLG budgets to tackle rough sleeping' + label: measure + - column: H + row: 160 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 161 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 160 + expected_value: 'Rough Sleeping: Reprioritise existing MHCLG budgets to tackle rough sleeping' + label: measure + - column: H + row: 161 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 162 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 160 + expected_value: 'Rough Sleeping: Reprioritise existing MHCLG budgets to tackle rough sleeping' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 34 (''Rough Sleeping: Reprioritise existing MHCLG + budgets to tackle rough sleeping''), rows 160 to 162, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_35.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_35.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_35.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_35 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_35 + label: Policy measure + rows: + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 0 + row_number: 164 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 164 + expected_value: 'Social and Affordable Homes Programme: Fund delivery of around 10,000 social and + affordable homes' + label: measure + - column: H + row: 164 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 165 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 164 + expected_value: 'Social and Affordable Homes Programme: Fund delivery of around 10,000 social and + affordable homes' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 35 (''Social and Affordable Homes Programme: Fund + delivery of around 10,000 social and affordable homes''), rows 164 to 165, GBP million. Note: This + table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_35.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_35.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_35.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_35 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_35 + label: Policy measure + rows: + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 0 + row_number: 164 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 164 + expected_value: 'Social and Affordable Homes Programme: Fund delivery of around 10,000 social and + affordable homes' + label: measure + - column: H + row: 164 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 165 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 164 + expected_value: 'Social and Affordable Homes Programme: Fund delivery of around 10,000 social and + affordable homes' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 35 (''Social and Affordable Homes Programme: Fund + delivery of around 10,000 social and affordable homes''), rows 164 to 165, GBP million. Note: This + table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_35.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_35.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_35.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_35 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_35 + label: Policy measure + rows: + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 0 + row_number: 164 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 164 + expected_value: 'Social and Affordable Homes Programme: Fund delivery of around 10,000 social and + affordable homes' + label: measure + - column: H + row: 164 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 165 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 164 + expected_value: 'Social and Affordable Homes Programme: Fund delivery of around 10,000 social and + affordable homes' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 35 (''Social and Affordable Homes Programme: Fund + delivery of around 10,000 social and affordable homes''), rows 164 to 165, GBP million. Note: This + table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_35.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_35.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_35.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_35 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_35 + label: Policy measure + rows: + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 0 + row_number: 164 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 164 + expected_value: 'Social and Affordable Homes Programme: Fund delivery of around 10,000 social and + affordable homes' + label: measure + - column: H + row: 164 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 165 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 164 + expected_value: 'Social and Affordable Homes Programme: Fund delivery of around 10,000 social and + affordable homes' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 35 (''Social and Affordable Homes Programme: Fund + delivery of around 10,000 social and affordable homes''), rows 164 to 165, GBP million. Note: This + table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_35.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_35.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_35.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_35 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_35 + label: Policy measure + rows: + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 0 + row_number: 164 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 164 + expected_value: 'Social and Affordable Homes Programme: Fund delivery of around 10,000 social and + affordable homes' + label: measure + - column: H + row: 164 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 165 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 164 + expected_value: 'Social and Affordable Homes Programme: Fund delivery of around 10,000 social and + affordable homes' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 35 (''Social and Affordable Homes Programme: Fund + delivery of around 10,000 social and affordable homes''), rows 164 to 165, GBP million. Note: This + table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_35.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_35.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_35.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_35 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_35 + label: Policy measure + rows: + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 0 + row_number: 164 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 164 + expected_value: 'Social and Affordable Homes Programme: Fund delivery of around 10,000 social and + affordable homes' + label: measure + - column: H + row: 164 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 165 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 164 + expected_value: 'Social and Affordable Homes Programme: Fund delivery of around 10,000 social and + affordable homes' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 35 (''Social and Affordable Homes Programme: Fund + delivery of around 10,000 social and affordable homes''), rows 164 to 165, GBP million. Note: This + table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_36.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_36.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_36.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_36 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_36 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 167 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 167 + expected_value: 'Social Housing: Introduce a zero rate of VAT for land sold to registered social + housing providers (relevant housing associations) from 1 April 2027' + label: measure + - column: H + row: 167 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 168 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 167 + expected_value: 'Social Housing: Introduce a zero rate of VAT for land sold to registered social + housing providers (relevant housing associations) from 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 36 (''Social Housing: Introduce a zero rate of + VAT for land sold to registered social housing providers (relevant housing associations) from 1 + April 2027''), rows 167 to 168, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_36.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_36.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_36.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_36 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_36 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 167 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 167 + expected_value: 'Social Housing: Introduce a zero rate of VAT for land sold to registered social + housing providers (relevant housing associations) from 1 April 2027' + label: measure + - column: H + row: 167 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 168 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 167 + expected_value: 'Social Housing: Introduce a zero rate of VAT for land sold to registered social + housing providers (relevant housing associations) from 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 36 (''Social Housing: Introduce a zero rate of + VAT for land sold to registered social housing providers (relevant housing associations) from 1 + April 2027''), rows 167 to 168, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_36.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_36.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_36.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_36 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_36 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 167 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 167 + expected_value: 'Social Housing: Introduce a zero rate of VAT for land sold to registered social + housing providers (relevant housing associations) from 1 April 2027' + label: measure + - column: H + row: 167 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 168 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 167 + expected_value: 'Social Housing: Introduce a zero rate of VAT for land sold to registered social + housing providers (relevant housing associations) from 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 36 (''Social Housing: Introduce a zero rate of + VAT for land sold to registered social housing providers (relevant housing associations) from 1 + April 2027''), rows 167 to 168, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_36.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_36.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_36.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_36 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_36 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 167 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 167 + expected_value: 'Social Housing: Introduce a zero rate of VAT for land sold to registered social + housing providers (relevant housing associations) from 1 April 2027' + label: measure + - column: H + row: 167 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 168 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 167 + expected_value: 'Social Housing: Introduce a zero rate of VAT for land sold to registered social + housing providers (relevant housing associations) from 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 36 (''Social Housing: Introduce a zero rate of + VAT for land sold to registered social housing providers (relevant housing associations) from 1 + April 2027''), rows 167 to 168, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_36.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_36.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_36.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_36 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_36 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 167 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 167 + expected_value: 'Social Housing: Introduce a zero rate of VAT for land sold to registered social + housing providers (relevant housing associations) from 1 April 2027' + label: measure + - column: H + row: 167 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 168 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 167 + expected_value: 'Social Housing: Introduce a zero rate of VAT for land sold to registered social + housing providers (relevant housing associations) from 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 36 (''Social Housing: Introduce a zero rate of + VAT for land sold to registered social housing providers (relevant housing associations) from 1 + April 2027''), rows 167 to 168, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_36.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_36.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_36.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_36 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_36 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 167 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 167 + expected_value: 'Social Housing: Introduce a zero rate of VAT for land sold to registered social + housing providers (relevant housing associations) from 1 April 2027' + label: measure + - column: H + row: 167 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 168 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 167 + expected_value: 'Social Housing: Introduce a zero rate of VAT for land sold to registered social + housing providers (relevant housing associations) from 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 36 (''Social Housing: Introduce a zero rate of + VAT for land sold to registered social housing providers (relevant housing associations) from 1 + April 2027''), rows 167 to 168, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_37.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_37.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_37.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_37 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_37 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 170 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 170 + expected_value: 'Your First Home: Introduce a new equity loan scheme to support around 70,000 first-time + buyers from April 2027 (net income from developer fees)' + label: measure + - column: H + row: 170 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 1 + row_number: 171 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 170 + expected_value: 'Your First Home: Introduce a new equity loan scheme to support around 70,000 first-time + buyers from April 2027 (net income from developer fees)' + label: measure + - column: H + row: 171 + expected_value: Other AME (current) + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 172 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 170 + expected_value: 'Your First Home: Introduce a new equity loan scheme to support around 70,000 first-time + buyers from April 2027 (net income from developer fees)' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 37 (''Your First Home: Introduce a new equity loan + scheme to support around 70,000 first-time buyers from April 2027 (net income from developer fees)''), + rows 170 to 172, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_37.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_37.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_37.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_37 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_37 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 170 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 170 + expected_value: 'Your First Home: Introduce a new equity loan scheme to support around 70,000 first-time + buyers from April 2027 (net income from developer fees)' + label: measure + - column: H + row: 170 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 1 + row_number: 171 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 170 + expected_value: 'Your First Home: Introduce a new equity loan scheme to support around 70,000 first-time + buyers from April 2027 (net income from developer fees)' + label: measure + - column: H + row: 171 + expected_value: Other AME (current) + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 172 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 170 + expected_value: 'Your First Home: Introduce a new equity loan scheme to support around 70,000 first-time + buyers from April 2027 (net income from developer fees)' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 37 (''Your First Home: Introduce a new equity loan + scheme to support around 70,000 first-time buyers from April 2027 (net income from developer fees)''), + rows 170 to 172, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_37.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_37.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_37.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_37 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_37 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 170 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 170 + expected_value: 'Your First Home: Introduce a new equity loan scheme to support around 70,000 first-time + buyers from April 2027 (net income from developer fees)' + label: measure + - column: H + row: 170 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 1 + row_number: 171 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 170 + expected_value: 'Your First Home: Introduce a new equity loan scheme to support around 70,000 first-time + buyers from April 2027 (net income from developer fees)' + label: measure + - column: H + row: 171 + expected_value: Other AME (current) + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 172 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 170 + expected_value: 'Your First Home: Introduce a new equity loan scheme to support around 70,000 first-time + buyers from April 2027 (net income from developer fees)' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 37 (''Your First Home: Introduce a new equity loan + scheme to support around 70,000 first-time buyers from April 2027 (net income from developer fees)''), + rows 170 to 172, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_37.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_37.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_37.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_37 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_37 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 170 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 170 + expected_value: 'Your First Home: Introduce a new equity loan scheme to support around 70,000 first-time + buyers from April 2027 (net income from developer fees)' + label: measure + - column: H + row: 170 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 1 + row_number: 171 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 170 + expected_value: 'Your First Home: Introduce a new equity loan scheme to support around 70,000 first-time + buyers from April 2027 (net income from developer fees)' + label: measure + - column: H + row: 171 + expected_value: Other AME (current) + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 172 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 170 + expected_value: 'Your First Home: Introduce a new equity loan scheme to support around 70,000 first-time + buyers from April 2027 (net income from developer fees)' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 37 (''Your First Home: Introduce a new equity loan + scheme to support around 70,000 first-time buyers from April 2027 (net income from developer fees)''), + rows 170 to 172, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_37.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_37.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_37.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_37 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_37 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 170 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 170 + expected_value: 'Your First Home: Introduce a new equity loan scheme to support around 70,000 first-time + buyers from April 2027 (net income from developer fees)' + label: measure + - column: H + row: 170 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 1 + row_number: 171 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 170 + expected_value: 'Your First Home: Introduce a new equity loan scheme to support around 70,000 first-time + buyers from April 2027 (net income from developer fees)' + label: measure + - column: H + row: 171 + expected_value: Other AME (current) + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 172 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 170 + expected_value: 'Your First Home: Introduce a new equity loan scheme to support around 70,000 first-time + buyers from April 2027 (net income from developer fees)' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 37 (''Your First Home: Introduce a new equity loan + scheme to support around 70,000 first-time buyers from April 2027 (net income from developer fees)''), + rows 170 to 172, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_37.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_37.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_37.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_37 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_37 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 170 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 170 + expected_value: 'Your First Home: Introduce a new equity loan scheme to support around 70,000 first-time + buyers from April 2027 (net income from developer fees)' + label: measure + - column: H + row: 170 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 1 + row_number: 171 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 170 + expected_value: 'Your First Home: Introduce a new equity loan scheme to support around 70,000 first-time + buyers from April 2027 (net income from developer fees)' + label: measure + - column: H + row: 171 + expected_value: Other AME (current) + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 172 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 170 + expected_value: 'Your First Home: Introduce a new equity loan scheme to support around 70,000 first-time + buyers from April 2027 (net income from developer fees)' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 37 (''Your First Home: Introduce a new equity loan + scheme to support around 70,000 first-time buyers from April 2027 (net income from developer fees)''), + rows 170 to 172, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_38.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_38.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_38.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_38 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_38 + label: Policy measure + rows: + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 0 + row_number: 174 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 174 + expected_value: 'First Time Buyer ISA: Introduce a new ISA for first-time buyers, replacing the + Lifetime ISA for new savers from 6 April 2029' + label: measure + - column: H + row: 174 + expected_value: Other AME (current) + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 175 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 174 + expected_value: 'First Time Buyer ISA: Introduce a new ISA for first-time buyers, replacing the + Lifetime ISA for new savers from 6 April 2029' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 38 (''First Time Buyer ISA: Introduce a new ISA + for first-time buyers, replacing the Lifetime ISA for new savers from 6 April 2029''), rows 174 + to 175, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_38.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_38.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_38.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_38 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_38 + label: Policy measure + rows: + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 0 + row_number: 174 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 174 + expected_value: 'First Time Buyer ISA: Introduce a new ISA for first-time buyers, replacing the + Lifetime ISA for new savers from 6 April 2029' + label: measure + - column: H + row: 174 + expected_value: Other AME (current) + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 175 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 174 + expected_value: 'First Time Buyer ISA: Introduce a new ISA for first-time buyers, replacing the + Lifetime ISA for new savers from 6 April 2029' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 38 (''First Time Buyer ISA: Introduce a new ISA + for first-time buyers, replacing the Lifetime ISA for new savers from 6 April 2029''), rows 174 + to 175, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_38.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_38.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_38.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_38 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_38 + label: Policy measure + rows: + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 0 + row_number: 174 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 174 + expected_value: 'First Time Buyer ISA: Introduce a new ISA for first-time buyers, replacing the + Lifetime ISA for new savers from 6 April 2029' + label: measure + - column: H + row: 174 + expected_value: Other AME (current) + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 175 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 174 + expected_value: 'First Time Buyer ISA: Introduce a new ISA for first-time buyers, replacing the + Lifetime ISA for new savers from 6 April 2029' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 38 (''First Time Buyer ISA: Introduce a new ISA + for first-time buyers, replacing the Lifetime ISA for new savers from 6 April 2029''), rows 174 + to 175, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_38.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_38.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_38.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_38 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_38 + label: Policy measure + rows: + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 0 + row_number: 174 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 174 + expected_value: 'First Time Buyer ISA: Introduce a new ISA for first-time buyers, replacing the + Lifetime ISA for new savers from 6 April 2029' + label: measure + - column: H + row: 174 + expected_value: Other AME (current) + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 175 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 174 + expected_value: 'First Time Buyer ISA: Introduce a new ISA for first-time buyers, replacing the + Lifetime ISA for new savers from 6 April 2029' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 38 (''First Time Buyer ISA: Introduce a new ISA + for first-time buyers, replacing the Lifetime ISA for new savers from 6 April 2029''), rows 174 + to 175, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_38.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_38.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_38.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_38 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_38 + label: Policy measure + rows: + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 0 + row_number: 174 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 174 + expected_value: 'First Time Buyer ISA: Introduce a new ISA for first-time buyers, replacing the + Lifetime ISA for new savers from 6 April 2029' + label: measure + - column: H + row: 174 + expected_value: Other AME (current) + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 175 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 174 + expected_value: 'First Time Buyer ISA: Introduce a new ISA for first-time buyers, replacing the + Lifetime ISA for new savers from 6 April 2029' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 38 (''First Time Buyer ISA: Introduce a new ISA + for first-time buyers, replacing the Lifetime ISA for new savers from 6 April 2029''), rows 174 + to 175, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_38.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_38.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_38.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_38 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_38 + label: Policy measure + rows: + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 0 + row_number: 174 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 174 + expected_value: 'First Time Buyer ISA: Introduce a new ISA for first-time buyers, replacing the + Lifetime ISA for new savers from 6 April 2029' + label: measure + - column: H + row: 174 + expected_value: Other AME (current) + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 175 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 174 + expected_value: 'First Time Buyer ISA: Introduce a new ISA for first-time buyers, replacing the + Lifetime ISA for new savers from 6 April 2029' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 38 (''First Time Buyer ISA: Introduce a new ISA + for first-time buyers, replacing the Lifetime ISA for new savers from 6 April 2029''), rows 174 + to 175, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_39.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_39.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_39.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_39 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_39 + label: Policy measure + rows: + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 0 + row_number: 177 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 177 + expected_value: 'Lifetime ISA: Reduce the withdrawal charge from 25% to 20% for first-time buyers + purchasing properties above the £450,000 price cap from 29 October 2026' + label: measure + - column: H + row: 177 + expected_value: Other AME (current) + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 178 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 177 + expected_value: 'Lifetime ISA: Reduce the withdrawal charge from 25% to 20% for first-time buyers + purchasing properties above the £450,000 price cap from 29 October 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 39 (''Lifetime ISA: Reduce the withdrawal charge + from 25% to 20% for first-time buyers purchasing properties above the £450,000 price cap from 29 + October 2026''), rows 177 to 178, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_39.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_39.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_39.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_39 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_39 + label: Policy measure + rows: + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 0 + row_number: 177 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 177 + expected_value: 'Lifetime ISA: Reduce the withdrawal charge from 25% to 20% for first-time buyers + purchasing properties above the £450,000 price cap from 29 October 2026' + label: measure + - column: H + row: 177 + expected_value: Other AME (current) + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 178 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 177 + expected_value: 'Lifetime ISA: Reduce the withdrawal charge from 25% to 20% for first-time buyers + purchasing properties above the £450,000 price cap from 29 October 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 39 (''Lifetime ISA: Reduce the withdrawal charge + from 25% to 20% for first-time buyers purchasing properties above the £450,000 price cap from 29 + October 2026''), rows 177 to 178, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_39.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_39.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_39.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_39 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_39 + label: Policy measure + rows: + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 0 + row_number: 177 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 177 + expected_value: 'Lifetime ISA: Reduce the withdrawal charge from 25% to 20% for first-time buyers + purchasing properties above the £450,000 price cap from 29 October 2026' + label: measure + - column: H + row: 177 + expected_value: Other AME (current) + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 178 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 177 + expected_value: 'Lifetime ISA: Reduce the withdrawal charge from 25% to 20% for first-time buyers + purchasing properties above the £450,000 price cap from 29 October 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 39 (''Lifetime ISA: Reduce the withdrawal charge + from 25% to 20% for first-time buyers purchasing properties above the £450,000 price cap from 29 + October 2026''), rows 177 to 178, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_39.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_39.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_39.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_39 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_39 + label: Policy measure + rows: + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 0 + row_number: 177 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 177 + expected_value: 'Lifetime ISA: Reduce the withdrawal charge from 25% to 20% for first-time buyers + purchasing properties above the £450,000 price cap from 29 October 2026' + label: measure + - column: H + row: 177 + expected_value: Other AME (current) + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 178 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 177 + expected_value: 'Lifetime ISA: Reduce the withdrawal charge from 25% to 20% for first-time buyers + purchasing properties above the £450,000 price cap from 29 October 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 39 (''Lifetime ISA: Reduce the withdrawal charge + from 25% to 20% for first-time buyers purchasing properties above the £450,000 price cap from 29 + October 2026''), rows 177 to 178, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_39.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_39.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_39.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_39 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_39 + label: Policy measure + rows: + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 0 + row_number: 177 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 177 + expected_value: 'Lifetime ISA: Reduce the withdrawal charge from 25% to 20% for first-time buyers + purchasing properties above the £450,000 price cap from 29 October 2026' + label: measure + - column: H + row: 177 + expected_value: Other AME (current) + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 178 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 177 + expected_value: 'Lifetime ISA: Reduce the withdrawal charge from 25% to 20% for first-time buyers + purchasing properties above the £450,000 price cap from 29 October 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 39 (''Lifetime ISA: Reduce the withdrawal charge + from 25% to 20% for first-time buyers purchasing properties above the £450,000 price cap from 29 + October 2026''), rows 177 to 178, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_39.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_39.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_39.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_39 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_39 + label: Policy measure + rows: + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 0 + row_number: 177 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 177 + expected_value: 'Lifetime ISA: Reduce the withdrawal charge from 25% to 20% for first-time buyers + purchasing properties above the £450,000 price cap from 29 October 2026' + label: measure + - column: H + row: 177 + expected_value: Other AME (current) + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 178 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 177 + expected_value: 'Lifetime ISA: Reduce the withdrawal charge from 25% to 20% for first-time buyers + purchasing properties above the £450,000 price cap from 29 October 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 39 (''Lifetime ISA: Reduce the withdrawal charge + from 25% to 20% for first-time buyers purchasing properties above the £450,000 price cap from 29 + October 2026''), rows 177 to 178, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_40.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_40.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_40.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_40 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_40 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 180 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 180 + expected_value: 'Defence Investment Plan (DIP): Commitment to further savings made at announcement + on 30 June 2026' + label: measure + - column: H + row: 180 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 181 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 180 + expected_value: 'Defence Investment Plan (DIP): Commitment to further savings made at announcement + on 30 June 2026' + label: measure + - column: H + row: 181 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 182 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 180 + expected_value: 'Defence Investment Plan (DIP): Commitment to further savings made at announcement + on 30 June 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 40 (''Defence Investment Plan (DIP): Commitment + to further savings made at announcement on 30 June 2026''), rows 180 to 182, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_40.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_40.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_40.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_40 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_40 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 180 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 180 + expected_value: 'Defence Investment Plan (DIP): Commitment to further savings made at announcement + on 30 June 2026' + label: measure + - column: H + row: 180 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 181 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 180 + expected_value: 'Defence Investment Plan (DIP): Commitment to further savings made at announcement + on 30 June 2026' + label: measure + - column: H + row: 181 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 182 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 180 + expected_value: 'Defence Investment Plan (DIP): Commitment to further savings made at announcement + on 30 June 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 40 (''Defence Investment Plan (DIP): Commitment + to further savings made at announcement on 30 June 2026''), rows 180 to 182, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_40.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_40.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_40.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_40 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_40 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 180 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 180 + expected_value: 'Defence Investment Plan (DIP): Commitment to further savings made at announcement + on 30 June 2026' + label: measure + - column: H + row: 180 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 181 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 180 + expected_value: 'Defence Investment Plan (DIP): Commitment to further savings made at announcement + on 30 June 2026' + label: measure + - column: H + row: 181 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 182 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 180 + expected_value: 'Defence Investment Plan (DIP): Commitment to further savings made at announcement + on 30 June 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 40 (''Defence Investment Plan (DIP): Commitment + to further savings made at announcement on 30 June 2026''), rows 180 to 182, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_40.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_40.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_40.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_40 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_40 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 180 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 180 + expected_value: 'Defence Investment Plan (DIP): Commitment to further savings made at announcement + on 30 June 2026' + label: measure + - column: H + row: 180 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 181 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 180 + expected_value: 'Defence Investment Plan (DIP): Commitment to further savings made at announcement + on 30 June 2026' + label: measure + - column: H + row: 181 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 182 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 180 + expected_value: 'Defence Investment Plan (DIP): Commitment to further savings made at announcement + on 30 June 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 40 (''Defence Investment Plan (DIP): Commitment + to further savings made at announcement on 30 June 2026''), rows 180 to 182, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_40.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_40.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_40.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_40 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_40 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 180 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 180 + expected_value: 'Defence Investment Plan (DIP): Commitment to further savings made at announcement + on 30 June 2026' + label: measure + - column: H + row: 180 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 181 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 180 + expected_value: 'Defence Investment Plan (DIP): Commitment to further savings made at announcement + on 30 June 2026' + label: measure + - column: H + row: 181 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 182 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 180 + expected_value: 'Defence Investment Plan (DIP): Commitment to further savings made at announcement + on 30 June 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 40 (''Defence Investment Plan (DIP): Commitment + to further savings made at announcement on 30 June 2026''), rows 180 to 182, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_40.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_40.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_40.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_40 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_40 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 180 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 180 + expected_value: 'Defence Investment Plan (DIP): Commitment to further savings made at announcement + on 30 June 2026' + label: measure + - column: H + row: 180 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 181 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 180 + expected_value: 'Defence Investment Plan (DIP): Commitment to further savings made at announcement + on 30 June 2026' + label: measure + - column: H + row: 181 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 182 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 180 + expected_value: 'Defence Investment Plan (DIP): Commitment to further savings made at announcement + on 30 June 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 40 (''Defence Investment Plan (DIP): Commitment + to further savings made at announcement on 30 June 2026''), rows 180 to 182, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_41.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_41.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_41.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_41 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_41 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 184 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 184 + expected_value: 'Defence Investment Plan: Reallocate capital spending to fully fund the Defence + Investment Plan ' + label: measure + - column: H + row: 184 + expected_value: Interest and dividend receipts + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 185 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 184 + expected_value: 'Defence Investment Plan: Reallocate capital spending to fully fund the Defence + Investment Plan ' + label: measure + - column: H + row: 185 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 186 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 184 + expected_value: 'Defence Investment Plan: Reallocate capital spending to fully fund the Defence + Investment Plan ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 41 (''Defence Investment Plan: Reallocate capital + spending to fully fund the Defence Investment Plan ''), rows 184 to 186, GBP million. Note: This + table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_41.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_41.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_41.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_41 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_41 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 184 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 184 + expected_value: 'Defence Investment Plan: Reallocate capital spending to fully fund the Defence + Investment Plan ' + label: measure + - column: H + row: 184 + expected_value: Interest and dividend receipts + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 185 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 184 + expected_value: 'Defence Investment Plan: Reallocate capital spending to fully fund the Defence + Investment Plan ' + label: measure + - column: H + row: 185 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 186 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 184 + expected_value: 'Defence Investment Plan: Reallocate capital spending to fully fund the Defence + Investment Plan ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 41 (''Defence Investment Plan: Reallocate capital + spending to fully fund the Defence Investment Plan ''), rows 184 to 186, GBP million. Note: This + table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_41.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_41.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_41.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_41 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_41 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 184 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 184 + expected_value: 'Defence Investment Plan: Reallocate capital spending to fully fund the Defence + Investment Plan ' + label: measure + - column: H + row: 184 + expected_value: Interest and dividend receipts + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 185 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 184 + expected_value: 'Defence Investment Plan: Reallocate capital spending to fully fund the Defence + Investment Plan ' + label: measure + - column: H + row: 185 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 186 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 184 + expected_value: 'Defence Investment Plan: Reallocate capital spending to fully fund the Defence + Investment Plan ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 41 (''Defence Investment Plan: Reallocate capital + spending to fully fund the Defence Investment Plan ''), rows 184 to 186, GBP million. Note: This + table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_41.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_41.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_41.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_41 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_41 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 184 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 184 + expected_value: 'Defence Investment Plan: Reallocate capital spending to fully fund the Defence + Investment Plan ' + label: measure + - column: H + row: 184 + expected_value: Interest and dividend receipts + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 185 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 184 + expected_value: 'Defence Investment Plan: Reallocate capital spending to fully fund the Defence + Investment Plan ' + label: measure + - column: H + row: 185 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 186 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 184 + expected_value: 'Defence Investment Plan: Reallocate capital spending to fully fund the Defence + Investment Plan ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 41 (''Defence Investment Plan: Reallocate capital + spending to fully fund the Defence Investment Plan ''), rows 184 to 186, GBP million. Note: This + table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_41.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_41.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_41.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_41 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_41 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 184 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 184 + expected_value: 'Defence Investment Plan: Reallocate capital spending to fully fund the Defence + Investment Plan ' + label: measure + - column: H + row: 184 + expected_value: Interest and dividend receipts + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 185 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 184 + expected_value: 'Defence Investment Plan: Reallocate capital spending to fully fund the Defence + Investment Plan ' + label: measure + - column: H + row: 185 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 186 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 184 + expected_value: 'Defence Investment Plan: Reallocate capital spending to fully fund the Defence + Investment Plan ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 41 (''Defence Investment Plan: Reallocate capital + spending to fully fund the Defence Investment Plan ''), rows 184 to 186, GBP million. Note: This + table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_41.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_41.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_41.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_41 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_41 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 184 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 184 + expected_value: 'Defence Investment Plan: Reallocate capital spending to fully fund the Defence + Investment Plan ' + label: measure + - column: H + row: 184 + expected_value: Interest and dividend receipts + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 185 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 184 + expected_value: 'Defence Investment Plan: Reallocate capital spending to fully fund the Defence + Investment Plan ' + label: measure + - column: H + row: 185 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 186 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 184 + expected_value: 'Defence Investment Plan: Reallocate capital spending to fully fund the Defence + Investment Plan ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 41 (''Defence Investment Plan: Reallocate capital + spending to fully fund the Defence Investment Plan ''), rows 184 to 186, GBP million. Note: This + table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_42.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_42.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_42.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_42 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_42 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 188 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 188 + expected_value: 'Defence: Reinvest defence and security administration savings into frontline defence + and national security' + label: measure + - column: H + row: 188 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 189 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 188 + expected_value: 'Defence: Reinvest defence and security administration savings into frontline defence + and national security' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 42 (''Defence: Reinvest defence and security administration + savings into frontline defence and national security''), rows 188 to 189, GBP million. Note: This + table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_42.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_42.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_42.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_42 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_42 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 188 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 188 + expected_value: 'Defence: Reinvest defence and security administration savings into frontline defence + and national security' + label: measure + - column: H + row: 188 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 189 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 188 + expected_value: 'Defence: Reinvest defence and security administration savings into frontline defence + and national security' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 42 (''Defence: Reinvest defence and security administration + savings into frontline defence and national security''), rows 188 to 189, GBP million. Note: This + table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_42.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_42.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_42.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_42 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_42 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 188 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 188 + expected_value: 'Defence: Reinvest defence and security administration savings into frontline defence + and national security' + label: measure + - column: H + row: 188 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 189 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 188 + expected_value: 'Defence: Reinvest defence and security administration savings into frontline defence + and national security' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 42 (''Defence: Reinvest defence and security administration + savings into frontline defence and national security''), rows 188 to 189, GBP million. Note: This + table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_42.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_42.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_42.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_42 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_42 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 188 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 188 + expected_value: 'Defence: Reinvest defence and security administration savings into frontline defence + and national security' + label: measure + - column: H + row: 188 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 189 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 188 + expected_value: 'Defence: Reinvest defence and security administration savings into frontline defence + and national security' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 42 (''Defence: Reinvest defence and security administration + savings into frontline defence and national security''), rows 188 to 189, GBP million. Note: This + table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_42.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_42.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_42.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_42 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_42 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 188 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 188 + expected_value: 'Defence: Reinvest defence and security administration savings into frontline defence + and national security' + label: measure + - column: H + row: 188 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 189 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 188 + expected_value: 'Defence: Reinvest defence and security administration savings into frontline defence + and national security' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 42 (''Defence: Reinvest defence and security administration + savings into frontline defence and national security''), rows 188 to 189, GBP million. Note: This + table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_42.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_42.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_42.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_42 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_42 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 188 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 188 + expected_value: 'Defence: Reinvest defence and security administration savings into frontline defence + and national security' + label: measure + - column: H + row: 188 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 189 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 188 + expected_value: 'Defence: Reinvest defence and security administration savings into frontline defence + and national security' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 42 (''Defence: Reinvest defence and security administration + savings into frontline defence and national security''), rows 188 to 189, GBP million. Note: This + table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_43.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_43.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_43.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_43 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_43 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 191 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 191 + expected_value: 'Ukraine: Emergency winter support for air defence' + label: measure + - column: H + row: 191 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 192 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 191 + expected_value: 'Ukraine: Emergency winter support for air defence' + label: measure + - column: H + row: 192 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 193 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 191 + expected_value: 'Ukraine: Emergency winter support for air defence' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 43 (''Ukraine: Emergency winter support for air + defence''), rows 191 to 193, GBP million. Note: This table uses the convention that a negative sign + implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_43.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_43.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_43.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_43 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_43 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 191 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 191 + expected_value: 'Ukraine: Emergency winter support for air defence' + label: measure + - column: H + row: 191 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 192 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 191 + expected_value: 'Ukraine: Emergency winter support for air defence' + label: measure + - column: H + row: 192 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 193 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 191 + expected_value: 'Ukraine: Emergency winter support for air defence' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 43 (''Ukraine: Emergency winter support for air + defence''), rows 191 to 193, GBP million. Note: This table uses the convention that a negative sign + implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_43.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_43.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_43.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_43 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_43 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 191 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 191 + expected_value: 'Ukraine: Emergency winter support for air defence' + label: measure + - column: H + row: 191 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 192 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 191 + expected_value: 'Ukraine: Emergency winter support for air defence' + label: measure + - column: H + row: 192 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 193 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 191 + expected_value: 'Ukraine: Emergency winter support for air defence' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 43 (''Ukraine: Emergency winter support for air + defence''), rows 191 to 193, GBP million. Note: This table uses the convention that a negative sign + implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_43.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_43.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_43.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_43 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_43 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 191 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 191 + expected_value: 'Ukraine: Emergency winter support for air defence' + label: measure + - column: H + row: 191 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 192 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 191 + expected_value: 'Ukraine: Emergency winter support for air defence' + label: measure + - column: H + row: 192 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 193 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 191 + expected_value: 'Ukraine: Emergency winter support for air defence' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 43 (''Ukraine: Emergency winter support for air + defence''), rows 191 to 193, GBP million. Note: This table uses the convention that a negative sign + implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_43.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_43.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_43.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_43 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_43 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 191 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 191 + expected_value: 'Ukraine: Emergency winter support for air defence' + label: measure + - column: H + row: 191 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 192 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 191 + expected_value: 'Ukraine: Emergency winter support for air defence' + label: measure + - column: H + row: 192 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 193 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 191 + expected_value: 'Ukraine: Emergency winter support for air defence' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 43 (''Ukraine: Emergency winter support for air + defence''), rows 191 to 193, GBP million. Note: This table uses the convention that a negative sign + implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_43.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_43.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_43.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_43 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_43 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 191 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 191 + expected_value: 'Ukraine: Emergency winter support for air defence' + label: measure + - column: H + row: 191 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 1 + row_number: 192 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 191 + expected_value: 'Ukraine: Emergency winter support for air defence' + label: measure + - column: H + row: 192 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 193 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 191 + expected_value: 'Ukraine: Emergency winter support for air defence' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 43 (''Ukraine: Emergency winter support for air + defence''), rows 191 to 193, GBP million. Note: This table uses the convention that a negative sign + implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_44.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_44.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_44.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_44 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_44 + label: Policy measure + rows: + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 0 + row_number: 195 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 195 + expected_value: 'UK Export Finance: Increase capacity to support UK defence exports from June 2026 + (increased income from additional activity)' + label: measure + - column: H + row: 195 + expected_value: Other AME (current) + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 196 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 195 + expected_value: 'UK Export Finance: Increase capacity to support UK defence exports from June 2026 + (increased income from additional activity)' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 44 (''UK Export Finance: Increase capacity to support + UK defence exports from June 2026 (increased income from additional activity)''), rows 195 to 196, + GBP million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_44.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_44.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_44.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_44 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_44 + label: Policy measure + rows: + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 0 + row_number: 195 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 195 + expected_value: 'UK Export Finance: Increase capacity to support UK defence exports from June 2026 + (increased income from additional activity)' + label: measure + - column: H + row: 195 + expected_value: Other AME (current) + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 196 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 195 + expected_value: 'UK Export Finance: Increase capacity to support UK defence exports from June 2026 + (increased income from additional activity)' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 44 (''UK Export Finance: Increase capacity to support + UK defence exports from June 2026 (increased income from additional activity)''), rows 195 to 196, + GBP million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_44.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_44.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_44.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_44 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_44 + label: Policy measure + rows: + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 0 + row_number: 195 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 195 + expected_value: 'UK Export Finance: Increase capacity to support UK defence exports from June 2026 + (increased income from additional activity)' + label: measure + - column: H + row: 195 + expected_value: Other AME (current) + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 196 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 195 + expected_value: 'UK Export Finance: Increase capacity to support UK defence exports from June 2026 + (increased income from additional activity)' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 44 (''UK Export Finance: Increase capacity to support + UK defence exports from June 2026 (increased income from additional activity)''), rows 195 to 196, + GBP million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_44.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_44.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_44.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_44 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_44 + label: Policy measure + rows: + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 0 + row_number: 195 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 195 + expected_value: 'UK Export Finance: Increase capacity to support UK defence exports from June 2026 + (increased income from additional activity)' + label: measure + - column: H + row: 195 + expected_value: Other AME (current) + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 196 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 195 + expected_value: 'UK Export Finance: Increase capacity to support UK defence exports from June 2026 + (increased income from additional activity)' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 44 (''UK Export Finance: Increase capacity to support + UK defence exports from June 2026 (increased income from additional activity)''), rows 195 to 196, + GBP million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_44.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_44.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_44.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_44 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_44 + label: Policy measure + rows: + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 0 + row_number: 195 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 195 + expected_value: 'UK Export Finance: Increase capacity to support UK defence exports from June 2026 + (increased income from additional activity)' + label: measure + - column: H + row: 195 + expected_value: Other AME (current) + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 196 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 195 + expected_value: 'UK Export Finance: Increase capacity to support UK defence exports from June 2026 + (increased income from additional activity)' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 44 (''UK Export Finance: Increase capacity to support + UK defence exports from June 2026 (increased income from additional activity)''), rows 195 to 196, + GBP million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_44.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_44.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_44.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_44 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_44 + label: Policy measure + rows: + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 0 + row_number: 195 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 195 + expected_value: 'UK Export Finance: Increase capacity to support UK defence exports from June 2026 + (increased income from additional activity)' + label: measure + - column: H + row: 195 + expected_value: Other AME (current) + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 196 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 195 + expected_value: 'UK Export Finance: Increase capacity to support UK defence exports from June 2026 + (increased income from additional activity)' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 44 (''UK Export Finance: Increase capacity to support + UK defence exports from June 2026 (increased income from additional activity)''), rows 195 to 196, + GBP million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_45.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_45.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_45.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_45 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_45 + label: Policy measure + rows: + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 0 + row_number: 198 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 198 + expected_value: Capital gains tax + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 1 + row_number: 199 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 199 + expected_value: Income tax + label: category + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 2 + row_number: 200 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 200 + expected_value: VAT + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 3 + row_number: 201 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 201 + expected_value: Onshore CT + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 4 + row_number: 202 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 202 + expected_value: NICs + label: category + - value_id: receipts.tobacco_duty + label: 'Receipts: Tobacco duty' + ordinal: 5 + row_number: 203 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: tobacco_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: tobacco_duty + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 203 + expected_value: Tobacco duty + label: category + - value_id: receipts.alcohol_duty + label: 'Receipts: Alcohol duty' + ordinal: 6 + row_number: 204 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: alcohol_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: alcohol_duty + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 204 + expected_value: Alcohol duty + label: category + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 7 + row_number: 205 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 205 + expected_value: Customs duty + label: category + - value_id: receipts.vehicle_excise_duty + label: 'Receipts: Vehicle excise duty' + ordinal: 8 + row_number: 206 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vehicle_excise_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vehicle_excise_duty + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 206 + expected_value: Vehicle excise duty + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 9 + row_number: 207 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 207 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 10 + row_number: 208 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 208 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 11 + row_number: 209 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 209 + expected_value: Scottish self-financed expenditure + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 12 + row_number: 210 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 210 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 13 + row_number: 211 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 45 (''HMRC: Measures to close the tax gap''), rows + 198 to 211, GBP million. Note: This table uses the convention that a negative sign implies a loss + to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_45.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_45.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_45.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_45 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_45 + label: Policy measure + rows: + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 0 + row_number: 198 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 198 + expected_value: Capital gains tax + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 1 + row_number: 199 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 199 + expected_value: Income tax + label: category + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 2 + row_number: 200 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 200 + expected_value: VAT + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 3 + row_number: 201 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 201 + expected_value: Onshore CT + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 4 + row_number: 202 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 202 + expected_value: NICs + label: category + - value_id: receipts.tobacco_duty + label: 'Receipts: Tobacco duty' + ordinal: 5 + row_number: 203 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: tobacco_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: tobacco_duty + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 203 + expected_value: Tobacco duty + label: category + - value_id: receipts.alcohol_duty + label: 'Receipts: Alcohol duty' + ordinal: 6 + row_number: 204 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: alcohol_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: alcohol_duty + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 204 + expected_value: Alcohol duty + label: category + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 7 + row_number: 205 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 205 + expected_value: Customs duty + label: category + - value_id: receipts.vehicle_excise_duty + label: 'Receipts: Vehicle excise duty' + ordinal: 8 + row_number: 206 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vehicle_excise_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vehicle_excise_duty + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 206 + expected_value: Vehicle excise duty + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 9 + row_number: 207 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 207 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 10 + row_number: 208 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 208 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 11 + row_number: 209 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 209 + expected_value: Scottish self-financed expenditure + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 12 + row_number: 210 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 210 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 13 + row_number: 211 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 45 (''HMRC: Measures to close the tax gap''), rows + 198 to 211, GBP million. Note: This table uses the convention that a negative sign implies a loss + to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_45.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_45.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_45.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_45 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_45 + label: Policy measure + rows: + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 0 + row_number: 198 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 198 + expected_value: Capital gains tax + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 1 + row_number: 199 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 199 + expected_value: Income tax + label: category + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 2 + row_number: 200 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 200 + expected_value: VAT + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 3 + row_number: 201 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 201 + expected_value: Onshore CT + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 4 + row_number: 202 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 202 + expected_value: NICs + label: category + - value_id: receipts.tobacco_duty + label: 'Receipts: Tobacco duty' + ordinal: 5 + row_number: 203 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: tobacco_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: tobacco_duty + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 203 + expected_value: Tobacco duty + label: category + - value_id: receipts.alcohol_duty + label: 'Receipts: Alcohol duty' + ordinal: 6 + row_number: 204 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: alcohol_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: alcohol_duty + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 204 + expected_value: Alcohol duty + label: category + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 7 + row_number: 205 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 205 + expected_value: Customs duty + label: category + - value_id: receipts.vehicle_excise_duty + label: 'Receipts: Vehicle excise duty' + ordinal: 8 + row_number: 206 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vehicle_excise_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vehicle_excise_duty + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 206 + expected_value: Vehicle excise duty + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 9 + row_number: 207 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 207 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 10 + row_number: 208 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 208 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 11 + row_number: 209 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 209 + expected_value: Scottish self-financed expenditure + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 12 + row_number: 210 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 210 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 13 + row_number: 211 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 45 (''HMRC: Measures to close the tax gap''), rows + 198 to 211, GBP million. Note: This table uses the convention that a negative sign implies a loss + to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_45.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_45.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_45.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_45 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_45 + label: Policy measure + rows: + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 0 + row_number: 198 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 198 + expected_value: Capital gains tax + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 1 + row_number: 199 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 199 + expected_value: Income tax + label: category + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 2 + row_number: 200 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 200 + expected_value: VAT + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 3 + row_number: 201 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 201 + expected_value: Onshore CT + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 4 + row_number: 202 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 202 + expected_value: NICs + label: category + - value_id: receipts.tobacco_duty + label: 'Receipts: Tobacco duty' + ordinal: 5 + row_number: 203 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: tobacco_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: tobacco_duty + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 203 + expected_value: Tobacco duty + label: category + - value_id: receipts.alcohol_duty + label: 'Receipts: Alcohol duty' + ordinal: 6 + row_number: 204 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: alcohol_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: alcohol_duty + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 204 + expected_value: Alcohol duty + label: category + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 7 + row_number: 205 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 205 + expected_value: Customs duty + label: category + - value_id: receipts.vehicle_excise_duty + label: 'Receipts: Vehicle excise duty' + ordinal: 8 + row_number: 206 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vehicle_excise_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vehicle_excise_duty + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 206 + expected_value: Vehicle excise duty + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 9 + row_number: 207 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 207 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 10 + row_number: 208 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 208 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 11 + row_number: 209 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 209 + expected_value: Scottish self-financed expenditure + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 12 + row_number: 210 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 210 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 13 + row_number: 211 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 45 (''HMRC: Measures to close the tax gap''), rows + 198 to 211, GBP million. Note: This table uses the convention that a negative sign implies a loss + to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_45.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_45.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_45.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_45 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_45 + label: Policy measure + rows: + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 0 + row_number: 198 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 198 + expected_value: Capital gains tax + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 1 + row_number: 199 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 199 + expected_value: Income tax + label: category + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 2 + row_number: 200 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 200 + expected_value: VAT + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 3 + row_number: 201 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 201 + expected_value: Onshore CT + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 4 + row_number: 202 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 202 + expected_value: NICs + label: category + - value_id: receipts.tobacco_duty + label: 'Receipts: Tobacco duty' + ordinal: 5 + row_number: 203 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: tobacco_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: tobacco_duty + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 203 + expected_value: Tobacco duty + label: category + - value_id: receipts.alcohol_duty + label: 'Receipts: Alcohol duty' + ordinal: 6 + row_number: 204 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: alcohol_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: alcohol_duty + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 204 + expected_value: Alcohol duty + label: category + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 7 + row_number: 205 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 205 + expected_value: Customs duty + label: category + - value_id: receipts.vehicle_excise_duty + label: 'Receipts: Vehicle excise duty' + ordinal: 8 + row_number: 206 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vehicle_excise_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vehicle_excise_duty + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 206 + expected_value: Vehicle excise duty + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 9 + row_number: 207 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 207 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 10 + row_number: 208 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 208 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 11 + row_number: 209 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 209 + expected_value: Scottish self-financed expenditure + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 12 + row_number: 210 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 210 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 13 + row_number: 211 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 45 (''HMRC: Measures to close the tax gap''), rows + 198 to 211, GBP million. Note: This table uses the convention that a negative sign implies a loss + to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_45.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_45.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_45.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_45 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_45 + label: Policy measure + rows: + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 0 + row_number: 198 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 198 + expected_value: Capital gains tax + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 1 + row_number: 199 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 199 + expected_value: Income tax + label: category + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 2 + row_number: 200 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 200 + expected_value: VAT + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 3 + row_number: 201 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 201 + expected_value: Onshore CT + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 4 + row_number: 202 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 202 + expected_value: NICs + label: category + - value_id: receipts.tobacco_duty + label: 'Receipts: Tobacco duty' + ordinal: 5 + row_number: 203 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: tobacco_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: tobacco_duty + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 203 + expected_value: Tobacco duty + label: category + - value_id: receipts.alcohol_duty + label: 'Receipts: Alcohol duty' + ordinal: 6 + row_number: 204 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: alcohol_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: alcohol_duty + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 204 + expected_value: Alcohol duty + label: category + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 7 + row_number: 205 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 205 + expected_value: Customs duty + label: category + - value_id: receipts.vehicle_excise_duty + label: 'Receipts: Vehicle excise duty' + ordinal: 8 + row_number: 206 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vehicle_excise_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vehicle_excise_duty + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 206 + expected_value: Vehicle excise duty + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 9 + row_number: 207 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 207 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 10 + row_number: 208 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 208 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 11 + row_number: 209 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 209 + expected_value: Scottish self-financed expenditure + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 12 + row_number: 210 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + - column: H + row: 210 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 13 + row_number: 211 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 198 + expected_value: 'HMRC: Measures to close the tax gap' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 45 (''HMRC: Measures to close the tax gap''), rows + 198 to 211, GBP million. Note: This table uses the convention that a negative sign implies a loss + to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_46.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_46.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_46.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_46 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_46 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 213 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 213 + expected_value: 'Online Marketplace Liability: Extend to UK businesses with a minimum annual sales + threshold per platform of £90,000 from 1 October 2027' + label: measure + - column: H + row: 213 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 214 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 213 + expected_value: 'Online Marketplace Liability: Extend to UK businesses with a minimum annual sales + threshold per platform of £90,000 from 1 October 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 46 (''Online Marketplace Liability: Extend to UK + businesses with a minimum annual sales threshold per platform of £90,000 from 1 October 2027''), + rows 213 to 214, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_46.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_46.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_46.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_46 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_46 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 213 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 213 + expected_value: 'Online Marketplace Liability: Extend to UK businesses with a minimum annual sales + threshold per platform of £90,000 from 1 October 2027' + label: measure + - column: H + row: 213 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 214 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 213 + expected_value: 'Online Marketplace Liability: Extend to UK businesses with a minimum annual sales + threshold per platform of £90,000 from 1 October 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 46 (''Online Marketplace Liability: Extend to UK + businesses with a minimum annual sales threshold per platform of £90,000 from 1 October 2027''), + rows 213 to 214, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_46.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_46.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_46.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_46 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_46 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 213 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 213 + expected_value: 'Online Marketplace Liability: Extend to UK businesses with a minimum annual sales + threshold per platform of £90,000 from 1 October 2027' + label: measure + - column: H + row: 213 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 214 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 213 + expected_value: 'Online Marketplace Liability: Extend to UK businesses with a minimum annual sales + threshold per platform of £90,000 from 1 October 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 46 (''Online Marketplace Liability: Extend to UK + businesses with a minimum annual sales threshold per platform of £90,000 from 1 October 2027''), + rows 213 to 214, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_46.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_46.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_46.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_46 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_46 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 213 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 213 + expected_value: 'Online Marketplace Liability: Extend to UK businesses with a minimum annual sales + threshold per platform of £90,000 from 1 October 2027' + label: measure + - column: H + row: 213 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 214 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 213 + expected_value: 'Online Marketplace Liability: Extend to UK businesses with a minimum annual sales + threshold per platform of £90,000 from 1 October 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 46 (''Online Marketplace Liability: Extend to UK + businesses with a minimum annual sales threshold per platform of £90,000 from 1 October 2027''), + rows 213 to 214, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_46.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_46.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_46.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_46 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_46 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 213 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 213 + expected_value: 'Online Marketplace Liability: Extend to UK businesses with a minimum annual sales + threshold per platform of £90,000 from 1 October 2027' + label: measure + - column: H + row: 213 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 214 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 213 + expected_value: 'Online Marketplace Liability: Extend to UK businesses with a minimum annual sales + threshold per platform of £90,000 from 1 October 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 46 (''Online Marketplace Liability: Extend to UK + businesses with a minimum annual sales threshold per platform of £90,000 from 1 October 2027''), + rows 213 to 214, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_46.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_46.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_46.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_46 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_46 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 213 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 213 + expected_value: 'Online Marketplace Liability: Extend to UK businesses with a minimum annual sales + threshold per platform of £90,000 from 1 October 2027' + label: measure + - column: H + row: 213 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 214 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 213 + expected_value: 'Online Marketplace Liability: Extend to UK businesses with a minimum annual sales + threshold per platform of £90,000 from 1 October 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 46 (''Online Marketplace Liability: Extend to UK + businesses with a minimum annual sales threshold per platform of £90,000 from 1 October 2027''), + rows 213 to 214, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_47.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_47.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_47.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_47 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_47 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 216 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 216 + expected_value: 'DWP Fraud and Error: Expand use of data and targeted controls to prevent fraud + from entering the benefits system' + label: measure + - column: H + row: 216 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 1 + row_number: 217 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 216 + expected_value: 'DWP Fraud and Error: Expand use of data and targeted controls to prevent fraud + from entering the benefits system' + label: measure + - column: H + row: 217 + expected_value: Welfare inside cap + label: category + - value_id: current_ame.welfare_outside_cap + label: 'Current AME: Welfare outside cap' + ordinal: 2 + row_number: 218 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_outside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_outside_cap + label: Policy category + guard_cells: + - column: D + row: 216 + expected_value: 'DWP Fraud and Error: Expand use of data and targeted controls to prevent fraud + from entering the benefits system' + label: measure + - column: H + row: 218 + expected_value: Welfare outside cap + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 219 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 216 + expected_value: 'DWP Fraud and Error: Expand use of data and targeted controls to prevent fraud + from entering the benefits system' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 47 (''DWP Fraud and Error: Expand use of data and + targeted controls to prevent fraud from entering the benefits system''), rows 216 to 219, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_47.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_47.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_47.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_47 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_47 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 216 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 216 + expected_value: 'DWP Fraud and Error: Expand use of data and targeted controls to prevent fraud + from entering the benefits system' + label: measure + - column: H + row: 216 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 1 + row_number: 217 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 216 + expected_value: 'DWP Fraud and Error: Expand use of data and targeted controls to prevent fraud + from entering the benefits system' + label: measure + - column: H + row: 217 + expected_value: Welfare inside cap + label: category + - value_id: current_ame.welfare_outside_cap + label: 'Current AME: Welfare outside cap' + ordinal: 2 + row_number: 218 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_outside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_outside_cap + label: Policy category + guard_cells: + - column: D + row: 216 + expected_value: 'DWP Fraud and Error: Expand use of data and targeted controls to prevent fraud + from entering the benefits system' + label: measure + - column: H + row: 218 + expected_value: Welfare outside cap + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 219 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 216 + expected_value: 'DWP Fraud and Error: Expand use of data and targeted controls to prevent fraud + from entering the benefits system' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 47 (''DWP Fraud and Error: Expand use of data and + targeted controls to prevent fraud from entering the benefits system''), rows 216 to 219, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_47.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_47.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_47.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_47 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_47 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 216 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 216 + expected_value: 'DWP Fraud and Error: Expand use of data and targeted controls to prevent fraud + from entering the benefits system' + label: measure + - column: H + row: 216 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 1 + row_number: 217 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 216 + expected_value: 'DWP Fraud and Error: Expand use of data and targeted controls to prevent fraud + from entering the benefits system' + label: measure + - column: H + row: 217 + expected_value: Welfare inside cap + label: category + - value_id: current_ame.welfare_outside_cap + label: 'Current AME: Welfare outside cap' + ordinal: 2 + row_number: 218 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_outside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_outside_cap + label: Policy category + guard_cells: + - column: D + row: 216 + expected_value: 'DWP Fraud and Error: Expand use of data and targeted controls to prevent fraud + from entering the benefits system' + label: measure + - column: H + row: 218 + expected_value: Welfare outside cap + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 219 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 216 + expected_value: 'DWP Fraud and Error: Expand use of data and targeted controls to prevent fraud + from entering the benefits system' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 47 (''DWP Fraud and Error: Expand use of data and + targeted controls to prevent fraud from entering the benefits system''), rows 216 to 219, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_47.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_47.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_47.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_47 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_47 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 216 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 216 + expected_value: 'DWP Fraud and Error: Expand use of data and targeted controls to prevent fraud + from entering the benefits system' + label: measure + - column: H + row: 216 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 1 + row_number: 217 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 216 + expected_value: 'DWP Fraud and Error: Expand use of data and targeted controls to prevent fraud + from entering the benefits system' + label: measure + - column: H + row: 217 + expected_value: Welfare inside cap + label: category + - value_id: current_ame.welfare_outside_cap + label: 'Current AME: Welfare outside cap' + ordinal: 2 + row_number: 218 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_outside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_outside_cap + label: Policy category + guard_cells: + - column: D + row: 216 + expected_value: 'DWP Fraud and Error: Expand use of data and targeted controls to prevent fraud + from entering the benefits system' + label: measure + - column: H + row: 218 + expected_value: Welfare outside cap + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 219 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 216 + expected_value: 'DWP Fraud and Error: Expand use of data and targeted controls to prevent fraud + from entering the benefits system' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 47 (''DWP Fraud and Error: Expand use of data and + targeted controls to prevent fraud from entering the benefits system''), rows 216 to 219, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_47.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_47.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_47.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_47 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_47 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 216 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 216 + expected_value: 'DWP Fraud and Error: Expand use of data and targeted controls to prevent fraud + from entering the benefits system' + label: measure + - column: H + row: 216 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 1 + row_number: 217 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 216 + expected_value: 'DWP Fraud and Error: Expand use of data and targeted controls to prevent fraud + from entering the benefits system' + label: measure + - column: H + row: 217 + expected_value: Welfare inside cap + label: category + - value_id: current_ame.welfare_outside_cap + label: 'Current AME: Welfare outside cap' + ordinal: 2 + row_number: 218 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_outside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_outside_cap + label: Policy category + guard_cells: + - column: D + row: 216 + expected_value: 'DWP Fraud and Error: Expand use of data and targeted controls to prevent fraud + from entering the benefits system' + label: measure + - column: H + row: 218 + expected_value: Welfare outside cap + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 219 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 216 + expected_value: 'DWP Fraud and Error: Expand use of data and targeted controls to prevent fraud + from entering the benefits system' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 47 (''DWP Fraud and Error: Expand use of data and + targeted controls to prevent fraud from entering the benefits system''), rows 216 to 219, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_47.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_47.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_47.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_47 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_47 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 216 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 216 + expected_value: 'DWP Fraud and Error: Expand use of data and targeted controls to prevent fraud + from entering the benefits system' + label: measure + - column: H + row: 216 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 1 + row_number: 217 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 216 + expected_value: 'DWP Fraud and Error: Expand use of data and targeted controls to prevent fraud + from entering the benefits system' + label: measure + - column: H + row: 217 + expected_value: Welfare inside cap + label: category + - value_id: current_ame.welfare_outside_cap + label: 'Current AME: Welfare outside cap' + ordinal: 2 + row_number: 218 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_outside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_outside_cap + label: Policy category + guard_cells: + - column: D + row: 216 + expected_value: 'DWP Fraud and Error: Expand use of data and targeted controls to prevent fraud + from entering the benefits system' + label: measure + - column: H + row: 218 + expected_value: Welfare outside cap + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 219 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 216 + expected_value: 'DWP Fraud and Error: Expand use of data and targeted controls to prevent fraud + from entering the benefits system' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 47 (''DWP Fraud and Error: Expand use of data and + targeted controls to prevent fraud from entering the benefits system''), rows 216 to 219, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_48.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_48.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_48.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_48 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_48 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 221 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 221 + expected_value: 'Welfare Reform: Remove benefit entitlements from serious offenders hospitalised + in Great Britain from 6 April 2027' + label: measure + - column: H + row: 221 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 1 + row_number: 222 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 221 + expected_value: 'Welfare Reform: Remove benefit entitlements from serious offenders hospitalised + in Great Britain from 6 April 2027' + label: measure + - column: H + row: 222 + expected_value: Welfare inside cap + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 223 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 221 + expected_value: 'Welfare Reform: Remove benefit entitlements from serious offenders hospitalised + in Great Britain from 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 48 (''Welfare Reform: Remove benefit entitlements + from serious offenders hospitalised in Great Britain from 6 April 2027''), rows 221 to 223, GBP + million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_48.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_48.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_48.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_48 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_48 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 221 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 221 + expected_value: 'Welfare Reform: Remove benefit entitlements from serious offenders hospitalised + in Great Britain from 6 April 2027' + label: measure + - column: H + row: 221 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 1 + row_number: 222 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 221 + expected_value: 'Welfare Reform: Remove benefit entitlements from serious offenders hospitalised + in Great Britain from 6 April 2027' + label: measure + - column: H + row: 222 + expected_value: Welfare inside cap + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 223 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 221 + expected_value: 'Welfare Reform: Remove benefit entitlements from serious offenders hospitalised + in Great Britain from 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 48 (''Welfare Reform: Remove benefit entitlements + from serious offenders hospitalised in Great Britain from 6 April 2027''), rows 221 to 223, GBP + million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_48.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_48.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_48.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_48 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_48 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 221 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 221 + expected_value: 'Welfare Reform: Remove benefit entitlements from serious offenders hospitalised + in Great Britain from 6 April 2027' + label: measure + - column: H + row: 221 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 1 + row_number: 222 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 221 + expected_value: 'Welfare Reform: Remove benefit entitlements from serious offenders hospitalised + in Great Britain from 6 April 2027' + label: measure + - column: H + row: 222 + expected_value: Welfare inside cap + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 223 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 221 + expected_value: 'Welfare Reform: Remove benefit entitlements from serious offenders hospitalised + in Great Britain from 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 48 (''Welfare Reform: Remove benefit entitlements + from serious offenders hospitalised in Great Britain from 6 April 2027''), rows 221 to 223, GBP + million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_48.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_48.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_48.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_48 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_48 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 221 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 221 + expected_value: 'Welfare Reform: Remove benefit entitlements from serious offenders hospitalised + in Great Britain from 6 April 2027' + label: measure + - column: H + row: 221 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 1 + row_number: 222 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 221 + expected_value: 'Welfare Reform: Remove benefit entitlements from serious offenders hospitalised + in Great Britain from 6 April 2027' + label: measure + - column: H + row: 222 + expected_value: Welfare inside cap + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 223 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 221 + expected_value: 'Welfare Reform: Remove benefit entitlements from serious offenders hospitalised + in Great Britain from 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 48 (''Welfare Reform: Remove benefit entitlements + from serious offenders hospitalised in Great Britain from 6 April 2027''), rows 221 to 223, GBP + million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_48.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_48.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_48.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_48 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_48 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 221 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 221 + expected_value: 'Welfare Reform: Remove benefit entitlements from serious offenders hospitalised + in Great Britain from 6 April 2027' + label: measure + - column: H + row: 221 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 1 + row_number: 222 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 221 + expected_value: 'Welfare Reform: Remove benefit entitlements from serious offenders hospitalised + in Great Britain from 6 April 2027' + label: measure + - column: H + row: 222 + expected_value: Welfare inside cap + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 223 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 221 + expected_value: 'Welfare Reform: Remove benefit entitlements from serious offenders hospitalised + in Great Britain from 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 48 (''Welfare Reform: Remove benefit entitlements + from serious offenders hospitalised in Great Britain from 6 April 2027''), rows 221 to 223, GBP + million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_48.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_48.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_48.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_48 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_48 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 221 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 221 + expected_value: 'Welfare Reform: Remove benefit entitlements from serious offenders hospitalised + in Great Britain from 6 April 2027' + label: measure + - column: H + row: 221 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 1 + row_number: 222 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 221 + expected_value: 'Welfare Reform: Remove benefit entitlements from serious offenders hospitalised + in Great Britain from 6 April 2027' + label: measure + - column: H + row: 222 + expected_value: Welfare inside cap + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 223 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 221 + expected_value: 'Welfare Reform: Remove benefit entitlements from serious offenders hospitalised + in Great Britain from 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 48 (''Welfare Reform: Remove benefit entitlements + from serious offenders hospitalised in Great Britain from 6 April 2027''), rows 221 to 223, GBP + million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_49.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_49.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_49.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_49 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_49 + label: Policy measure + rows: + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 0 + row_number: 225 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 225 + expected_value: 'Distributions: Modernise the distributions framework from 6 April 2028' + label: measure + - column: H + row: 225 + expected_value: Capital gains tax + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 1 + row_number: 226 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 225 + expected_value: 'Distributions: Modernise the distributions framework from 6 April 2028' + label: measure + - column: H + row: 226 + expected_value: Income tax + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 227 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 225 + expected_value: 'Distributions: Modernise the distributions framework from 6 April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 49 (''Distributions: Modernise the distributions + framework from 6 April 2028''), rows 225 to 227, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_49.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_49.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_49.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_49 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_49 + label: Policy measure + rows: + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 0 + row_number: 225 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 225 + expected_value: 'Distributions: Modernise the distributions framework from 6 April 2028' + label: measure + - column: H + row: 225 + expected_value: Capital gains tax + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 1 + row_number: 226 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 225 + expected_value: 'Distributions: Modernise the distributions framework from 6 April 2028' + label: measure + - column: H + row: 226 + expected_value: Income tax + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 227 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 225 + expected_value: 'Distributions: Modernise the distributions framework from 6 April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 49 (''Distributions: Modernise the distributions + framework from 6 April 2028''), rows 225 to 227, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_49.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_49.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_49.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_49 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_49 + label: Policy measure + rows: + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 0 + row_number: 225 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 225 + expected_value: 'Distributions: Modernise the distributions framework from 6 April 2028' + label: measure + - column: H + row: 225 + expected_value: Capital gains tax + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 1 + row_number: 226 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 225 + expected_value: 'Distributions: Modernise the distributions framework from 6 April 2028' + label: measure + - column: H + row: 226 + expected_value: Income tax + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 227 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 225 + expected_value: 'Distributions: Modernise the distributions framework from 6 April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 49 (''Distributions: Modernise the distributions + framework from 6 April 2028''), rows 225 to 227, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_49.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_49.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_49.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_49 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_49 + label: Policy measure + rows: + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 0 + row_number: 225 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 225 + expected_value: 'Distributions: Modernise the distributions framework from 6 April 2028' + label: measure + - column: H + row: 225 + expected_value: Capital gains tax + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 1 + row_number: 226 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 225 + expected_value: 'Distributions: Modernise the distributions framework from 6 April 2028' + label: measure + - column: H + row: 226 + expected_value: Income tax + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 227 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 225 + expected_value: 'Distributions: Modernise the distributions framework from 6 April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 49 (''Distributions: Modernise the distributions + framework from 6 April 2028''), rows 225 to 227, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_49.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_49.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_49.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_49 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_49 + label: Policy measure + rows: + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 0 + row_number: 225 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 225 + expected_value: 'Distributions: Modernise the distributions framework from 6 April 2028' + label: measure + - column: H + row: 225 + expected_value: Capital gains tax + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 1 + row_number: 226 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 225 + expected_value: 'Distributions: Modernise the distributions framework from 6 April 2028' + label: measure + - column: H + row: 226 + expected_value: Income tax + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 227 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 225 + expected_value: 'Distributions: Modernise the distributions framework from 6 April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 49 (''Distributions: Modernise the distributions + framework from 6 April 2028''), rows 225 to 227, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_49.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_49.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_49.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_49 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_49 + label: Policy measure + rows: + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 0 + row_number: 225 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 225 + expected_value: 'Distributions: Modernise the distributions framework from 6 April 2028' + label: measure + - column: H + row: 225 + expected_value: Capital gains tax + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 1 + row_number: 226 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 225 + expected_value: 'Distributions: Modernise the distributions framework from 6 April 2028' + label: measure + - column: H + row: 226 + expected_value: Income tax + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 227 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 225 + expected_value: 'Distributions: Modernise the distributions framework from 6 April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 49 (''Distributions: Modernise the distributions + framework from 6 April 2028''), rows 225 to 227, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_50.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_50.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_50.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_50 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_50 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 229 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 229 + expected_value: 'Advance Corporation Tax (ACT): Abolish Advance Corporation Tax from 1 April 2031 ' + label: measure + - column: H + row: 229 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 230 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 229 + expected_value: 'Advance Corporation Tax (ACT): Abolish Advance Corporation Tax from 1 April 2031 ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 50 (''Advance Corporation Tax (ACT): Abolish Advance + Corporation Tax from 1 April 2031 ''), rows 229 to 230, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_50.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_50.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_50.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_50 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_50 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 229 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 229 + expected_value: 'Advance Corporation Tax (ACT): Abolish Advance Corporation Tax from 1 April 2031 ' + label: measure + - column: H + row: 229 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 230 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 229 + expected_value: 'Advance Corporation Tax (ACT): Abolish Advance Corporation Tax from 1 April 2031 ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 50 (''Advance Corporation Tax (ACT): Abolish Advance + Corporation Tax from 1 April 2031 ''), rows 229 to 230, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_50.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_50.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_50.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_50 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_50 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 229 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 229 + expected_value: 'Advance Corporation Tax (ACT): Abolish Advance Corporation Tax from 1 April 2031 ' + label: measure + - column: H + row: 229 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 230 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 229 + expected_value: 'Advance Corporation Tax (ACT): Abolish Advance Corporation Tax from 1 April 2031 ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 50 (''Advance Corporation Tax (ACT): Abolish Advance + Corporation Tax from 1 April 2031 ''), rows 229 to 230, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_50.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_50.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_50.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_50 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_50 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 229 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 229 + expected_value: 'Advance Corporation Tax (ACT): Abolish Advance Corporation Tax from 1 April 2031 ' + label: measure + - column: H + row: 229 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 230 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 229 + expected_value: 'Advance Corporation Tax (ACT): Abolish Advance Corporation Tax from 1 April 2031 ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 50 (''Advance Corporation Tax (ACT): Abolish Advance + Corporation Tax from 1 April 2031 ''), rows 229 to 230, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_50.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_50.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_50.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_50 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_50 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 229 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 229 + expected_value: 'Advance Corporation Tax (ACT): Abolish Advance Corporation Tax from 1 April 2031 ' + label: measure + - column: H + row: 229 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 230 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 229 + expected_value: 'Advance Corporation Tax (ACT): Abolish Advance Corporation Tax from 1 April 2031 ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 50 (''Advance Corporation Tax (ACT): Abolish Advance + Corporation Tax from 1 April 2031 ''), rows 229 to 230, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_50.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_50.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_50.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_50 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_50 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 229 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 229 + expected_value: 'Advance Corporation Tax (ACT): Abolish Advance Corporation Tax from 1 April 2031 ' + label: measure + - column: H + row: 229 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 230 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 229 + expected_value: 'Advance Corporation Tax (ACT): Abolish Advance Corporation Tax from 1 April 2031 ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 50 (''Advance Corporation Tax (ACT): Abolish Advance + Corporation Tax from 1 April 2031 ''), rows 229 to 230, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_51.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_51.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_51.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_51 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_51 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 232 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 232 + expected_value: 'Cross-Border Services: Restrict the reverse charge on supplies of services from + overseas to VAT-registered businesses from 1 April 2027' + label: measure + - column: H + row: 232 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 233 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 232 + expected_value: 'Cross-Border Services: Restrict the reverse charge on supplies of services from + overseas to VAT-registered businesses from 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 51 (''Cross-Border Services: Restrict the reverse + charge on supplies of services from overseas to VAT-registered businesses from 1 April 2027''), + rows 232 to 233, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_51.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_51.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_51.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_51 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_51 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 232 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 232 + expected_value: 'Cross-Border Services: Restrict the reverse charge on supplies of services from + overseas to VAT-registered businesses from 1 April 2027' + label: measure + - column: H + row: 232 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 233 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 232 + expected_value: 'Cross-Border Services: Restrict the reverse charge on supplies of services from + overseas to VAT-registered businesses from 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 51 (''Cross-Border Services: Restrict the reverse + charge on supplies of services from overseas to VAT-registered businesses from 1 April 2027''), + rows 232 to 233, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_51.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_51.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_51.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_51 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_51 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 232 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 232 + expected_value: 'Cross-Border Services: Restrict the reverse charge on supplies of services from + overseas to VAT-registered businesses from 1 April 2027' + label: measure + - column: H + row: 232 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 233 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 232 + expected_value: 'Cross-Border Services: Restrict the reverse charge on supplies of services from + overseas to VAT-registered businesses from 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 51 (''Cross-Border Services: Restrict the reverse + charge on supplies of services from overseas to VAT-registered businesses from 1 April 2027''), + rows 232 to 233, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_51.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_51.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_51.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_51 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_51 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 232 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 232 + expected_value: 'Cross-Border Services: Restrict the reverse charge on supplies of services from + overseas to VAT-registered businesses from 1 April 2027' + label: measure + - column: H + row: 232 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 233 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 232 + expected_value: 'Cross-Border Services: Restrict the reverse charge on supplies of services from + overseas to VAT-registered businesses from 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 51 (''Cross-Border Services: Restrict the reverse + charge on supplies of services from overseas to VAT-registered businesses from 1 April 2027''), + rows 232 to 233, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_51.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_51.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_51.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_51 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_51 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 232 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 232 + expected_value: 'Cross-Border Services: Restrict the reverse charge on supplies of services from + overseas to VAT-registered businesses from 1 April 2027' + label: measure + - column: H + row: 232 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 233 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 232 + expected_value: 'Cross-Border Services: Restrict the reverse charge on supplies of services from + overseas to VAT-registered businesses from 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 51 (''Cross-Border Services: Restrict the reverse + charge on supplies of services from overseas to VAT-registered businesses from 1 April 2027''), + rows 232 to 233, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_51.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_51.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_51.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_51 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_51 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 232 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 232 + expected_value: 'Cross-Border Services: Restrict the reverse charge on supplies of services from + overseas to VAT-registered businesses from 1 April 2027' + label: measure + - column: H + row: 232 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 233 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 232 + expected_value: 'Cross-Border Services: Restrict the reverse charge on supplies of services from + overseas to VAT-registered businesses from 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 51 (''Cross-Border Services: Restrict the reverse + charge on supplies of services from overseas to VAT-registered businesses from 1 April 2027''), + rows 232 to 233, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_52.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_52.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_52.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_52 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_52 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 235 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 235 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 236 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 236 + expected_value: NICs + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 2 + row_number: 237 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 237 + expected_value: Onshore CT + label: category + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 3 + row_number: 238 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 238 + expected_value: Capital gains tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 239 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 239 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 5 + row_number: 240 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 240 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 6 + row_number: 241 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 241 + expected_value: Scottish self-financed expenditure + label: category + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 7 + row_number: 242 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 242 + expected_value: Welfare inside cap + label: category + - value_id: total + label: Total + ordinal: 8 + row_number: 243 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 52 (''Pension Tax Allowance: Remove the income + tax liability for pensioners with total income up to the value of the new State Pension from 6 April + 2027 until 5 April 2030''), rows 235 to 243, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_52.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_52.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_52.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_52 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_52 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 235 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 235 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 236 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 236 + expected_value: NICs + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 2 + row_number: 237 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 237 + expected_value: Onshore CT + label: category + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 3 + row_number: 238 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 238 + expected_value: Capital gains tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 239 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 239 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 5 + row_number: 240 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 240 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 6 + row_number: 241 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 241 + expected_value: Scottish self-financed expenditure + label: category + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 7 + row_number: 242 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 242 + expected_value: Welfare inside cap + label: category + - value_id: total + label: Total + ordinal: 8 + row_number: 243 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 52 (''Pension Tax Allowance: Remove the income + tax liability for pensioners with total income up to the value of the new State Pension from 6 April + 2027 until 5 April 2030''), rows 235 to 243, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_52.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_52.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_52.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_52 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_52 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 235 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 235 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 236 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 236 + expected_value: NICs + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 2 + row_number: 237 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 237 + expected_value: Onshore CT + label: category + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 3 + row_number: 238 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 238 + expected_value: Capital gains tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 239 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 239 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 5 + row_number: 240 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 240 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 6 + row_number: 241 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 241 + expected_value: Scottish self-financed expenditure + label: category + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 7 + row_number: 242 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 242 + expected_value: Welfare inside cap + label: category + - value_id: total + label: Total + ordinal: 8 + row_number: 243 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 52 (''Pension Tax Allowance: Remove the income + tax liability for pensioners with total income up to the value of the new State Pension from 6 April + 2027 until 5 April 2030''), rows 235 to 243, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_52.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_52.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_52.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_52 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_52 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 235 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 235 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 236 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 236 + expected_value: NICs + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 2 + row_number: 237 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 237 + expected_value: Onshore CT + label: category + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 3 + row_number: 238 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 238 + expected_value: Capital gains tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 239 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 239 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 5 + row_number: 240 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 240 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 6 + row_number: 241 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 241 + expected_value: Scottish self-financed expenditure + label: category + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 7 + row_number: 242 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 242 + expected_value: Welfare inside cap + label: category + - value_id: total + label: Total + ordinal: 8 + row_number: 243 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 52 (''Pension Tax Allowance: Remove the income + tax liability for pensioners with total income up to the value of the new State Pension from 6 April + 2027 until 5 April 2030''), rows 235 to 243, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_52.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_52.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_52.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_52 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_52 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 235 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 235 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 236 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 236 + expected_value: NICs + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 2 + row_number: 237 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 237 + expected_value: Onshore CT + label: category + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 3 + row_number: 238 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 238 + expected_value: Capital gains tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 239 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 239 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 5 + row_number: 240 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 240 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 6 + row_number: 241 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 241 + expected_value: Scottish self-financed expenditure + label: category + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 7 + row_number: 242 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 242 + expected_value: Welfare inside cap + label: category + - value_id: total + label: Total + ordinal: 8 + row_number: 243 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 52 (''Pension Tax Allowance: Remove the income + tax liability for pensioners with total income up to the value of the new State Pension from 6 April + 2027 until 5 April 2030''), rows 235 to 243, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_52.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_52.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_52.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_52 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_52 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 235 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 235 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 236 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 236 + expected_value: NICs + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 2 + row_number: 237 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 237 + expected_value: Onshore CT + label: category + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 3 + row_number: 238 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 238 + expected_value: Capital gains tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 239 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 239 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 5 + row_number: 240 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 240 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 6 + row_number: 241 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 241 + expected_value: Scottish self-financed expenditure + label: category + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 7 + row_number: 242 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + - column: H + row: 242 + expected_value: Welfare inside cap + label: category + - value_id: total + label: Total + ordinal: 8 + row_number: 243 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 235 + expected_value: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total + income up to the value of the new State Pension from 6 April 2027 until 5 April 2030' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 52 (''Pension Tax Allowance: Remove the income + tax liability for pensioners with total income up to the value of the new State Pension from 6 April + 2027 until 5 April 2030''), rows 235 to 243, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_53.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_53.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_53.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_53 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_53 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 245 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 245 + expected_value: 'Pensions Tax: Remove the two-year rule for taxation of pension and lump sum death + benefits from 28 October 2026' + label: measure + - column: H + row: 245 + expected_value: Income tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 246 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 245 + expected_value: 'Pensions Tax: Remove the two-year rule for taxation of pension and lump sum death + benefits from 28 October 2026' + label: measure + - column: H + row: 246 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 2 + row_number: 247 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 245 + expected_value: 'Pensions Tax: Remove the two-year rule for taxation of pension and lump sum death + benefits from 28 October 2026' + label: measure + - column: H + row: 247 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 3 + row_number: 248 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 245 + expected_value: 'Pensions Tax: Remove the two-year rule for taxation of pension and lump sum death + benefits from 28 October 2026' + label: measure + - column: H + row: 248 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 4 + row_number: 249 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 245 + expected_value: 'Pensions Tax: Remove the two-year rule for taxation of pension and lump sum death + benefits from 28 October 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 53 (''Pensions Tax: Remove the two-year rule for + taxation of pension and lump sum death benefits from 28 October 2026''), rows 245 to 249, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_53.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_53.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_53.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_53 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_53 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 245 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 245 + expected_value: 'Pensions Tax: Remove the two-year rule for taxation of pension and lump sum death + benefits from 28 October 2026' + label: measure + - column: H + row: 245 + expected_value: Income tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 246 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 245 + expected_value: 'Pensions Tax: Remove the two-year rule for taxation of pension and lump sum death + benefits from 28 October 2026' + label: measure + - column: H + row: 246 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 2 + row_number: 247 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 245 + expected_value: 'Pensions Tax: Remove the two-year rule for taxation of pension and lump sum death + benefits from 28 October 2026' + label: measure + - column: H + row: 247 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 3 + row_number: 248 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 245 + expected_value: 'Pensions Tax: Remove the two-year rule for taxation of pension and lump sum death + benefits from 28 October 2026' + label: measure + - column: H + row: 248 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 4 + row_number: 249 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 245 + expected_value: 'Pensions Tax: Remove the two-year rule for taxation of pension and lump sum death + benefits from 28 October 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 53 (''Pensions Tax: Remove the two-year rule for + taxation of pension and lump sum death benefits from 28 October 2026''), rows 245 to 249, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_53.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_53.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_53.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_53 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_53 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 245 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 245 + expected_value: 'Pensions Tax: Remove the two-year rule for taxation of pension and lump sum death + benefits from 28 October 2026' + label: measure + - column: H + row: 245 + expected_value: Income tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 246 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 245 + expected_value: 'Pensions Tax: Remove the two-year rule for taxation of pension and lump sum death + benefits from 28 October 2026' + label: measure + - column: H + row: 246 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 2 + row_number: 247 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 245 + expected_value: 'Pensions Tax: Remove the two-year rule for taxation of pension and lump sum death + benefits from 28 October 2026' + label: measure + - column: H + row: 247 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 3 + row_number: 248 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 245 + expected_value: 'Pensions Tax: Remove the two-year rule for taxation of pension and lump sum death + benefits from 28 October 2026' + label: measure + - column: H + row: 248 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 4 + row_number: 249 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 245 + expected_value: 'Pensions Tax: Remove the two-year rule for taxation of pension and lump sum death + benefits from 28 October 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 53 (''Pensions Tax: Remove the two-year rule for + taxation of pension and lump sum death benefits from 28 October 2026''), rows 245 to 249, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_53.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_53.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_53.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_53 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_53 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 245 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 245 + expected_value: 'Pensions Tax: Remove the two-year rule for taxation of pension and lump sum death + benefits from 28 October 2026' + label: measure + - column: H + row: 245 + expected_value: Income tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 246 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 245 + expected_value: 'Pensions Tax: Remove the two-year rule for taxation of pension and lump sum death + benefits from 28 October 2026' + label: measure + - column: H + row: 246 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 2 + row_number: 247 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 245 + expected_value: 'Pensions Tax: Remove the two-year rule for taxation of pension and lump sum death + benefits from 28 October 2026' + label: measure + - column: H + row: 247 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 3 + row_number: 248 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 245 + expected_value: 'Pensions Tax: Remove the two-year rule for taxation of pension and lump sum death + benefits from 28 October 2026' + label: measure + - column: H + row: 248 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 4 + row_number: 249 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 245 + expected_value: 'Pensions Tax: Remove the two-year rule for taxation of pension and lump sum death + benefits from 28 October 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 53 (''Pensions Tax: Remove the two-year rule for + taxation of pension and lump sum death benefits from 28 October 2026''), rows 245 to 249, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_53.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_53.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_53.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_53 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_53 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 245 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 245 + expected_value: 'Pensions Tax: Remove the two-year rule for taxation of pension and lump sum death + benefits from 28 October 2026' + label: measure + - column: H + row: 245 + expected_value: Income tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 246 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 245 + expected_value: 'Pensions Tax: Remove the two-year rule for taxation of pension and lump sum death + benefits from 28 October 2026' + label: measure + - column: H + row: 246 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 2 + row_number: 247 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 245 + expected_value: 'Pensions Tax: Remove the two-year rule for taxation of pension and lump sum death + benefits from 28 October 2026' + label: measure + - column: H + row: 247 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 3 + row_number: 248 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 245 + expected_value: 'Pensions Tax: Remove the two-year rule for taxation of pension and lump sum death + benefits from 28 October 2026' + label: measure + - column: H + row: 248 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 4 + row_number: 249 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 245 + expected_value: 'Pensions Tax: Remove the two-year rule for taxation of pension and lump sum death + benefits from 28 October 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 53 (''Pensions Tax: Remove the two-year rule for + taxation of pension and lump sum death benefits from 28 October 2026''), rows 245 to 249, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_53.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_53.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_53.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_53 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_53 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 245 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 245 + expected_value: 'Pensions Tax: Remove the two-year rule for taxation of pension and lump sum death + benefits from 28 October 2026' + label: measure + - column: H + row: 245 + expected_value: Income tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 246 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 245 + expected_value: 'Pensions Tax: Remove the two-year rule for taxation of pension and lump sum death + benefits from 28 October 2026' + label: measure + - column: H + row: 246 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 2 + row_number: 247 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 245 + expected_value: 'Pensions Tax: Remove the two-year rule for taxation of pension and lump sum death + benefits from 28 October 2026' + label: measure + - column: H + row: 247 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 3 + row_number: 248 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 245 + expected_value: 'Pensions Tax: Remove the two-year rule for taxation of pension and lump sum death + benefits from 28 October 2026' + label: measure + - column: H + row: 248 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 4 + row_number: 249 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 245 + expected_value: 'Pensions Tax: Remove the two-year rule for taxation of pension and lump sum death + benefits from 28 October 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 53 (''Pensions Tax: Remove the two-year rule for + taxation of pension and lump sum death benefits from 28 October 2026''), rows 245 to 249, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_54.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_54.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_54.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_54 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_54 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 251 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 251 + expected_value: Onshore CT + label: category + - value_id: receipts.stamp_duty + label: 'Receipts: Stamp duty' + ordinal: 1 + row_number: 252 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: stamp_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: stamp_duty + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 252 + expected_value: Stamp duty + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 253 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 253 + expected_value: Income tax + label: category + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 3 + row_number: 254 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 254 + expected_value: Capital gains tax + label: category + - value_id: receipts.inheritance_tax + label: 'Receipts: Inheritance tax' + ordinal: 4 + row_number: 255 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: inheritance_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: inheritance_tax + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 255 + expected_value: Inheritance tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 5 + row_number: 256 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 256 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 257 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 257 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 7 + row_number: 258 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 258 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 8 + row_number: 259 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 54 (''Modernising Taxation of Foreign Sovereign + Investments: Introduce a new statutory regime for the direct taxation of foreign sovereigns from + 1 January 2029''), rows 251 to 259, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_54.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_54.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_54.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_54 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_54 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 251 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 251 + expected_value: Onshore CT + label: category + - value_id: receipts.stamp_duty + label: 'Receipts: Stamp duty' + ordinal: 1 + row_number: 252 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: stamp_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: stamp_duty + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 252 + expected_value: Stamp duty + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 253 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 253 + expected_value: Income tax + label: category + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 3 + row_number: 254 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 254 + expected_value: Capital gains tax + label: category + - value_id: receipts.inheritance_tax + label: 'Receipts: Inheritance tax' + ordinal: 4 + row_number: 255 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: inheritance_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: inheritance_tax + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 255 + expected_value: Inheritance tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 5 + row_number: 256 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 256 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 257 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 257 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 7 + row_number: 258 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 258 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 8 + row_number: 259 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 54 (''Modernising Taxation of Foreign Sovereign + Investments: Introduce a new statutory regime for the direct taxation of foreign sovereigns from + 1 January 2029''), rows 251 to 259, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_54.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_54.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_54.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_54 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_54 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 251 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 251 + expected_value: Onshore CT + label: category + - value_id: receipts.stamp_duty + label: 'Receipts: Stamp duty' + ordinal: 1 + row_number: 252 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: stamp_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: stamp_duty + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 252 + expected_value: Stamp duty + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 253 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 253 + expected_value: Income tax + label: category + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 3 + row_number: 254 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 254 + expected_value: Capital gains tax + label: category + - value_id: receipts.inheritance_tax + label: 'Receipts: Inheritance tax' + ordinal: 4 + row_number: 255 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: inheritance_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: inheritance_tax + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 255 + expected_value: Inheritance tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 5 + row_number: 256 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 256 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 257 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 257 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 7 + row_number: 258 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 258 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 8 + row_number: 259 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 54 (''Modernising Taxation of Foreign Sovereign + Investments: Introduce a new statutory regime for the direct taxation of foreign sovereigns from + 1 January 2029''), rows 251 to 259, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_54.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_54.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_54.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_54 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_54 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 251 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 251 + expected_value: Onshore CT + label: category + - value_id: receipts.stamp_duty + label: 'Receipts: Stamp duty' + ordinal: 1 + row_number: 252 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: stamp_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: stamp_duty + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 252 + expected_value: Stamp duty + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 253 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 253 + expected_value: Income tax + label: category + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 3 + row_number: 254 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 254 + expected_value: Capital gains tax + label: category + - value_id: receipts.inheritance_tax + label: 'Receipts: Inheritance tax' + ordinal: 4 + row_number: 255 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: inheritance_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: inheritance_tax + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 255 + expected_value: Inheritance tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 5 + row_number: 256 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 256 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 257 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 257 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 7 + row_number: 258 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 258 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 8 + row_number: 259 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 54 (''Modernising Taxation of Foreign Sovereign + Investments: Introduce a new statutory regime for the direct taxation of foreign sovereigns from + 1 January 2029''), rows 251 to 259, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_54.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_54.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_54.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_54 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_54 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 251 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 251 + expected_value: Onshore CT + label: category + - value_id: receipts.stamp_duty + label: 'Receipts: Stamp duty' + ordinal: 1 + row_number: 252 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: stamp_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: stamp_duty + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 252 + expected_value: Stamp duty + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 253 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 253 + expected_value: Income tax + label: category + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 3 + row_number: 254 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 254 + expected_value: Capital gains tax + label: category + - value_id: receipts.inheritance_tax + label: 'Receipts: Inheritance tax' + ordinal: 4 + row_number: 255 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: inheritance_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: inheritance_tax + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 255 + expected_value: Inheritance tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 5 + row_number: 256 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 256 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 257 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 257 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 7 + row_number: 258 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 258 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 8 + row_number: 259 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 54 (''Modernising Taxation of Foreign Sovereign + Investments: Introduce a new statutory regime for the direct taxation of foreign sovereigns from + 1 January 2029''), rows 251 to 259, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_54.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_54.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_54.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_54 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_54 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 251 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 251 + expected_value: Onshore CT + label: category + - value_id: receipts.stamp_duty + label: 'Receipts: Stamp duty' + ordinal: 1 + row_number: 252 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: stamp_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: stamp_duty + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 252 + expected_value: Stamp duty + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 253 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 253 + expected_value: Income tax + label: category + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 3 + row_number: 254 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 254 + expected_value: Capital gains tax + label: category + - value_id: receipts.inheritance_tax + label: 'Receipts: Inheritance tax' + ordinal: 4 + row_number: 255 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: inheritance_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: inheritance_tax + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 255 + expected_value: Inheritance tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 5 + row_number: 256 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 256 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 257 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 257 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 7 + row_number: 258 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + - column: H + row: 258 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 8 + row_number: 259 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 251 + expected_value: 'Modernising Taxation of Foreign Sovereign Investments: Introduce a new statutory + regime for the direct taxation of foreign sovereigns from 1 January 2029' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 54 (''Modernising Taxation of Foreign Sovereign + Investments: Introduce a new statutory regime for the direct taxation of foreign sovereigns from + 1 January 2029''), rows 251 to 259, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_55.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_55.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_55.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_55 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_55 + label: Policy measure + rows: + - value_id: receipts.bank_surcharge + label: 'Receipts: Bank surcharge' + ordinal: 0 + row_number: 261 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: bank_surcharge + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: bank_surcharge + label: Policy category + guard_cells: + - column: D + row: 261 + expected_value: 'Bank Surcharge: Temporarily increase the Bank Corporation Tax Surcharge rate from + 3% to 6%, to fund breathing space measures for households, for 15 months from 1 January 2027' + label: measure + - column: H + row: 261 + expected_value: Bank surcharge + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 262 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 261 + expected_value: 'Bank Surcharge: Temporarily increase the Bank Corporation Tax Surcharge rate from + 3% to 6%, to fund breathing space measures for households, for 15 months from 1 January 2027' + label: measure + - column: H + row: 262 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 263 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 261 + expected_value: 'Bank Surcharge: Temporarily increase the Bank Corporation Tax Surcharge rate from + 3% to 6%, to fund breathing space measures for households, for 15 months from 1 January 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 55 (''Bank Surcharge: Temporarily increase the + Bank Corporation Tax Surcharge rate from 3% to 6%, to fund breathing space measures for households, + for 15 months from 1 January 2027''), rows 261 to 263, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_55.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_55.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_55.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_55 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_55 + label: Policy measure + rows: + - value_id: receipts.bank_surcharge + label: 'Receipts: Bank surcharge' + ordinal: 0 + row_number: 261 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: bank_surcharge + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: bank_surcharge + label: Policy category + guard_cells: + - column: D + row: 261 + expected_value: 'Bank Surcharge: Temporarily increase the Bank Corporation Tax Surcharge rate from + 3% to 6%, to fund breathing space measures for households, for 15 months from 1 January 2027' + label: measure + - column: H + row: 261 + expected_value: Bank surcharge + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 262 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 261 + expected_value: 'Bank Surcharge: Temporarily increase the Bank Corporation Tax Surcharge rate from + 3% to 6%, to fund breathing space measures for households, for 15 months from 1 January 2027' + label: measure + - column: H + row: 262 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 263 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 261 + expected_value: 'Bank Surcharge: Temporarily increase the Bank Corporation Tax Surcharge rate from + 3% to 6%, to fund breathing space measures for households, for 15 months from 1 January 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 55 (''Bank Surcharge: Temporarily increase the + Bank Corporation Tax Surcharge rate from 3% to 6%, to fund breathing space measures for households, + for 15 months from 1 January 2027''), rows 261 to 263, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_55.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_55.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_55.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_55 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_55 + label: Policy measure + rows: + - value_id: receipts.bank_surcharge + label: 'Receipts: Bank surcharge' + ordinal: 0 + row_number: 261 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: bank_surcharge + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: bank_surcharge + label: Policy category + guard_cells: + - column: D + row: 261 + expected_value: 'Bank Surcharge: Temporarily increase the Bank Corporation Tax Surcharge rate from + 3% to 6%, to fund breathing space measures for households, for 15 months from 1 January 2027' + label: measure + - column: H + row: 261 + expected_value: Bank surcharge + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 262 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 261 + expected_value: 'Bank Surcharge: Temporarily increase the Bank Corporation Tax Surcharge rate from + 3% to 6%, to fund breathing space measures for households, for 15 months from 1 January 2027' + label: measure + - column: H + row: 262 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 263 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 261 + expected_value: 'Bank Surcharge: Temporarily increase the Bank Corporation Tax Surcharge rate from + 3% to 6%, to fund breathing space measures for households, for 15 months from 1 January 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 55 (''Bank Surcharge: Temporarily increase the + Bank Corporation Tax Surcharge rate from 3% to 6%, to fund breathing space measures for households, + for 15 months from 1 January 2027''), rows 261 to 263, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_55.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_55.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_55.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_55 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_55 + label: Policy measure + rows: + - value_id: receipts.bank_surcharge + label: 'Receipts: Bank surcharge' + ordinal: 0 + row_number: 261 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: bank_surcharge + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: bank_surcharge + label: Policy category + guard_cells: + - column: D + row: 261 + expected_value: 'Bank Surcharge: Temporarily increase the Bank Corporation Tax Surcharge rate from + 3% to 6%, to fund breathing space measures for households, for 15 months from 1 January 2027' + label: measure + - column: H + row: 261 + expected_value: Bank surcharge + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 262 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 261 + expected_value: 'Bank Surcharge: Temporarily increase the Bank Corporation Tax Surcharge rate from + 3% to 6%, to fund breathing space measures for households, for 15 months from 1 January 2027' + label: measure + - column: H + row: 262 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 263 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 261 + expected_value: 'Bank Surcharge: Temporarily increase the Bank Corporation Tax Surcharge rate from + 3% to 6%, to fund breathing space measures for households, for 15 months from 1 January 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 55 (''Bank Surcharge: Temporarily increase the + Bank Corporation Tax Surcharge rate from 3% to 6%, to fund breathing space measures for households, + for 15 months from 1 January 2027''), rows 261 to 263, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_55.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_55.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_55.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_55 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_55 + label: Policy measure + rows: + - value_id: receipts.bank_surcharge + label: 'Receipts: Bank surcharge' + ordinal: 0 + row_number: 261 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: bank_surcharge + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: bank_surcharge + label: Policy category + guard_cells: + - column: D + row: 261 + expected_value: 'Bank Surcharge: Temporarily increase the Bank Corporation Tax Surcharge rate from + 3% to 6%, to fund breathing space measures for households, for 15 months from 1 January 2027' + label: measure + - column: H + row: 261 + expected_value: Bank surcharge + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 262 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 261 + expected_value: 'Bank Surcharge: Temporarily increase the Bank Corporation Tax Surcharge rate from + 3% to 6%, to fund breathing space measures for households, for 15 months from 1 January 2027' + label: measure + - column: H + row: 262 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 263 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 261 + expected_value: 'Bank Surcharge: Temporarily increase the Bank Corporation Tax Surcharge rate from + 3% to 6%, to fund breathing space measures for households, for 15 months from 1 January 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 55 (''Bank Surcharge: Temporarily increase the + Bank Corporation Tax Surcharge rate from 3% to 6%, to fund breathing space measures for households, + for 15 months from 1 January 2027''), rows 261 to 263, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_55.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_55.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_55.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_55 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_55 + label: Policy measure + rows: + - value_id: receipts.bank_surcharge + label: 'Receipts: Bank surcharge' + ordinal: 0 + row_number: 261 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: bank_surcharge + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: bank_surcharge + label: Policy category + guard_cells: + - column: D + row: 261 + expected_value: 'Bank Surcharge: Temporarily increase the Bank Corporation Tax Surcharge rate from + 3% to 6%, to fund breathing space measures for households, for 15 months from 1 January 2027' + label: measure + - column: H + row: 261 + expected_value: Bank surcharge + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 262 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 261 + expected_value: 'Bank Surcharge: Temporarily increase the Bank Corporation Tax Surcharge rate from + 3% to 6%, to fund breathing space measures for households, for 15 months from 1 January 2027' + label: measure + - column: H + row: 262 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 263 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 261 + expected_value: 'Bank Surcharge: Temporarily increase the Bank Corporation Tax Surcharge rate from + 3% to 6%, to fund breathing space measures for households, for 15 months from 1 January 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 55 (''Bank Surcharge: Temporarily increase the + Bank Corporation Tax Surcharge rate from 3% to 6%, to fund breathing space measures for households, + for 15 months from 1 January 2027''), rows 261 to 263, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_56.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_56.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_56.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_56 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_56 + label: Policy measure + rows: + - value_id: receipts.betting + label: 'Receipts: Betting' + ordinal: 0 + row_number: 265 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: betting + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: betting + label: Policy category + guard_cells: + - column: D + row: 265 + expected_value: 'Machine Games Duty: Increase the rate from 20% to 25% for higher stake machines + from 1 April 2027 and move duty liability to the machine supplier from 1 April 2028' + label: measure + - column: H + row: 265 + expected_value: Betting + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 266 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 265 + expected_value: 'Machine Games Duty: Increase the rate from 20% to 25% for higher stake machines + from 1 April 2027 and move duty liability to the machine supplier from 1 April 2028' + label: measure + - column: H + row: 266 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 267 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 265 + expected_value: 'Machine Games Duty: Increase the rate from 20% to 25% for higher stake machines + from 1 April 2027 and move duty liability to the machine supplier from 1 April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 56 (''Machine Games Duty: Increase the rate from + 20% to 25% for higher stake machines from 1 April 2027 and move duty liability to the machine supplier + from 1 April 2028''), rows 265 to 267, GBP million. Note: This table uses the convention that a + negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_56.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_56.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_56.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_56 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_56 + label: Policy measure + rows: + - value_id: receipts.betting + label: 'Receipts: Betting' + ordinal: 0 + row_number: 265 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: betting + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: betting + label: Policy category + guard_cells: + - column: D + row: 265 + expected_value: 'Machine Games Duty: Increase the rate from 20% to 25% for higher stake machines + from 1 April 2027 and move duty liability to the machine supplier from 1 April 2028' + label: measure + - column: H + row: 265 + expected_value: Betting + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 266 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 265 + expected_value: 'Machine Games Duty: Increase the rate from 20% to 25% for higher stake machines + from 1 April 2027 and move duty liability to the machine supplier from 1 April 2028' + label: measure + - column: H + row: 266 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 267 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 265 + expected_value: 'Machine Games Duty: Increase the rate from 20% to 25% for higher stake machines + from 1 April 2027 and move duty liability to the machine supplier from 1 April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 56 (''Machine Games Duty: Increase the rate from + 20% to 25% for higher stake machines from 1 April 2027 and move duty liability to the machine supplier + from 1 April 2028''), rows 265 to 267, GBP million. Note: This table uses the convention that a + negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_56.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_56.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_56.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_56 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_56 + label: Policy measure + rows: + - value_id: receipts.betting + label: 'Receipts: Betting' + ordinal: 0 + row_number: 265 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: betting + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: betting + label: Policy category + guard_cells: + - column: D + row: 265 + expected_value: 'Machine Games Duty: Increase the rate from 20% to 25% for higher stake machines + from 1 April 2027 and move duty liability to the machine supplier from 1 April 2028' + label: measure + - column: H + row: 265 + expected_value: Betting + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 266 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 265 + expected_value: 'Machine Games Duty: Increase the rate from 20% to 25% for higher stake machines + from 1 April 2027 and move duty liability to the machine supplier from 1 April 2028' + label: measure + - column: H + row: 266 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 267 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 265 + expected_value: 'Machine Games Duty: Increase the rate from 20% to 25% for higher stake machines + from 1 April 2027 and move duty liability to the machine supplier from 1 April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 56 (''Machine Games Duty: Increase the rate from + 20% to 25% for higher stake machines from 1 April 2027 and move duty liability to the machine supplier + from 1 April 2028''), rows 265 to 267, GBP million. Note: This table uses the convention that a + negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_56.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_56.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_56.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_56 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_56 + label: Policy measure + rows: + - value_id: receipts.betting + label: 'Receipts: Betting' + ordinal: 0 + row_number: 265 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: betting + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: betting + label: Policy category + guard_cells: + - column: D + row: 265 + expected_value: 'Machine Games Duty: Increase the rate from 20% to 25% for higher stake machines + from 1 April 2027 and move duty liability to the machine supplier from 1 April 2028' + label: measure + - column: H + row: 265 + expected_value: Betting + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 266 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 265 + expected_value: 'Machine Games Duty: Increase the rate from 20% to 25% for higher stake machines + from 1 April 2027 and move duty liability to the machine supplier from 1 April 2028' + label: measure + - column: H + row: 266 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 267 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 265 + expected_value: 'Machine Games Duty: Increase the rate from 20% to 25% for higher stake machines + from 1 April 2027 and move duty liability to the machine supplier from 1 April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 56 (''Machine Games Duty: Increase the rate from + 20% to 25% for higher stake machines from 1 April 2027 and move duty liability to the machine supplier + from 1 April 2028''), rows 265 to 267, GBP million. Note: This table uses the convention that a + negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_56.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_56.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_56.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_56 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_56 + label: Policy measure + rows: + - value_id: receipts.betting + label: 'Receipts: Betting' + ordinal: 0 + row_number: 265 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: betting + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: betting + label: Policy category + guard_cells: + - column: D + row: 265 + expected_value: 'Machine Games Duty: Increase the rate from 20% to 25% for higher stake machines + from 1 April 2027 and move duty liability to the machine supplier from 1 April 2028' + label: measure + - column: H + row: 265 + expected_value: Betting + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 266 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 265 + expected_value: 'Machine Games Duty: Increase the rate from 20% to 25% for higher stake machines + from 1 April 2027 and move duty liability to the machine supplier from 1 April 2028' + label: measure + - column: H + row: 266 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 267 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 265 + expected_value: 'Machine Games Duty: Increase the rate from 20% to 25% for higher stake machines + from 1 April 2027 and move duty liability to the machine supplier from 1 April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 56 (''Machine Games Duty: Increase the rate from + 20% to 25% for higher stake machines from 1 April 2027 and move duty liability to the machine supplier + from 1 April 2028''), rows 265 to 267, GBP million. Note: This table uses the convention that a + negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_56.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_56.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_56.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_56 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_56 + label: Policy measure + rows: + - value_id: receipts.betting + label: 'Receipts: Betting' + ordinal: 0 + row_number: 265 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: betting + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: betting + label: Policy category + guard_cells: + - column: D + row: 265 + expected_value: 'Machine Games Duty: Increase the rate from 20% to 25% for higher stake machines + from 1 April 2027 and move duty liability to the machine supplier from 1 April 2028' + label: measure + - column: H + row: 265 + expected_value: Betting + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 266 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 265 + expected_value: 'Machine Games Duty: Increase the rate from 20% to 25% for higher stake machines + from 1 April 2027 and move duty liability to the machine supplier from 1 April 2028' + label: measure + - column: H + row: 266 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 267 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 265 + expected_value: 'Machine Games Duty: Increase the rate from 20% to 25% for higher stake machines + from 1 April 2027 and move duty liability to the machine supplier from 1 April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 56 (''Machine Games Duty: Increase the rate from + 20% to 25% for higher stake machines from 1 April 2027 and move duty liability to the machine supplier + from 1 April 2028''), rows 265 to 267, GBP million. Note: This table uses the convention that a + negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_57.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_57.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_57.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_57 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_57 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 269 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 269 + expected_value: Business rates + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 270 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 270 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 271 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 271 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 3 + row_number: 272 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 272 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 273 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 273 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 5 + row_number: 274 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 274 + expected_value: Locally-financed current expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 275 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 275 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 7 + row_number: 276 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 57 (''Business Rates: Remove reliefs for vape shops + and Adult Gaming Centres from 1 April 2027''), rows 269 to 276, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_57.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_57.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_57.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_57 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_57 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 269 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 269 + expected_value: Business rates + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 270 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 270 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 271 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 271 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 3 + row_number: 272 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 272 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 273 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 273 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 5 + row_number: 274 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 274 + expected_value: Locally-financed current expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 275 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 275 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 7 + row_number: 276 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 57 (''Business Rates: Remove reliefs for vape shops + and Adult Gaming Centres from 1 April 2027''), rows 269 to 276, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_57.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_57.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_57.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_57 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_57 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 269 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 269 + expected_value: Business rates + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 270 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 270 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 271 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 271 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 3 + row_number: 272 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 272 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 273 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 273 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 5 + row_number: 274 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 274 + expected_value: Locally-financed current expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 275 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 275 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 7 + row_number: 276 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 57 (''Business Rates: Remove reliefs for vape shops + and Adult Gaming Centres from 1 April 2027''), rows 269 to 276, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_57.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_57.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_57.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_57 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_57 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 269 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 269 + expected_value: Business rates + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 270 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 270 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 271 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 271 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 3 + row_number: 272 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 272 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 273 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 273 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 5 + row_number: 274 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 274 + expected_value: Locally-financed current expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 275 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 275 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 7 + row_number: 276 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 57 (''Business Rates: Remove reliefs for vape shops + and Adult Gaming Centres from 1 April 2027''), rows 269 to 276, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_57.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_57.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_57.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_57 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_57 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 269 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 269 + expected_value: Business rates + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 270 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 270 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 271 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 271 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 3 + row_number: 272 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 272 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 273 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 273 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 5 + row_number: 274 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 274 + expected_value: Locally-financed current expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 275 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 275 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 7 + row_number: 276 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 57 (''Business Rates: Remove reliefs for vape shops + and Adult Gaming Centres from 1 April 2027''), rows 269 to 276, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_57.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_57.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_57.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_57 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_57 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 269 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 269 + expected_value: Business rates + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 270 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 270 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 271 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 271 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 3 + row_number: 272 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 272 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 273 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 273 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 5 + row_number: 274 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 274 + expected_value: Locally-financed current expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 275 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + - column: H + row: 275 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 7 + row_number: 276 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 269 + expected_value: 'Business Rates: Remove reliefs for vape shops and Adult Gaming Centres from 1 April + 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 57 (''Business Rates: Remove reliefs for vape shops + and Adult Gaming Centres from 1 April 2027''), rows 269 to 276, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_58.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_58.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_58.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_58 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_58 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 278 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 278 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 1 + row_number: 279 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 279 + expected_value: Income tax + label: category + - value_id: receipts.bank_surcharge + label: 'Receipts: Bank surcharge' + ordinal: 2 + row_number: 280 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: bank_surcharge + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: bank_surcharge + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 280 + expected_value: Bank surcharge + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 3 + row_number: 281 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 281 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 4 + row_number: 282 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 282 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 5 + row_number: 283 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 283 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 6 + row_number: 284 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 58 (''Writing-down Allowances: Reduce the main + rate writing-down allowance to 12% from April 2027 and increase the main rate first-year allowance + to 50% from 1 January 2027''), rows 278 to 284, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_58.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_58.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_58.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_58 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_58 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 278 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 278 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 1 + row_number: 279 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 279 + expected_value: Income tax + label: category + - value_id: receipts.bank_surcharge + label: 'Receipts: Bank surcharge' + ordinal: 2 + row_number: 280 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: bank_surcharge + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: bank_surcharge + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 280 + expected_value: Bank surcharge + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 3 + row_number: 281 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 281 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 4 + row_number: 282 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 282 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 5 + row_number: 283 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 283 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 6 + row_number: 284 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 58 (''Writing-down Allowances: Reduce the main + rate writing-down allowance to 12% from April 2027 and increase the main rate first-year allowance + to 50% from 1 January 2027''), rows 278 to 284, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_58.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_58.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_58.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_58 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_58 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 278 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 278 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 1 + row_number: 279 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 279 + expected_value: Income tax + label: category + - value_id: receipts.bank_surcharge + label: 'Receipts: Bank surcharge' + ordinal: 2 + row_number: 280 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: bank_surcharge + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: bank_surcharge + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 280 + expected_value: Bank surcharge + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 3 + row_number: 281 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 281 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 4 + row_number: 282 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 282 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 5 + row_number: 283 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 283 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 6 + row_number: 284 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 58 (''Writing-down Allowances: Reduce the main + rate writing-down allowance to 12% from April 2027 and increase the main rate first-year allowance + to 50% from 1 January 2027''), rows 278 to 284, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_58.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_58.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_58.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_58 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_58 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 278 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 278 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 1 + row_number: 279 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 279 + expected_value: Income tax + label: category + - value_id: receipts.bank_surcharge + label: 'Receipts: Bank surcharge' + ordinal: 2 + row_number: 280 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: bank_surcharge + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: bank_surcharge + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 280 + expected_value: Bank surcharge + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 3 + row_number: 281 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 281 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 4 + row_number: 282 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 282 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 5 + row_number: 283 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 283 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 6 + row_number: 284 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 58 (''Writing-down Allowances: Reduce the main + rate writing-down allowance to 12% from April 2027 and increase the main rate first-year allowance + to 50% from 1 January 2027''), rows 278 to 284, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_58.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_58.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_58.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_58 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_58 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 278 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 278 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 1 + row_number: 279 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 279 + expected_value: Income tax + label: category + - value_id: receipts.bank_surcharge + label: 'Receipts: Bank surcharge' + ordinal: 2 + row_number: 280 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: bank_surcharge + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: bank_surcharge + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 280 + expected_value: Bank surcharge + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 3 + row_number: 281 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 281 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 4 + row_number: 282 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 282 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 5 + row_number: 283 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 283 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 6 + row_number: 284 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 58 (''Writing-down Allowances: Reduce the main + rate writing-down allowance to 12% from April 2027 and increase the main rate first-year allowance + to 50% from 1 January 2027''), rows 278 to 284, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_58.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_58.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_58.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_58 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_58 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 278 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 278 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 1 + row_number: 279 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 279 + expected_value: Income tax + label: category + - value_id: receipts.bank_surcharge + label: 'Receipts: Bank surcharge' + ordinal: 2 + row_number: 280 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: bank_surcharge + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: bank_surcharge + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 280 + expected_value: Bank surcharge + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 3 + row_number: 281 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 281 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 4 + row_number: 282 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 282 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 5 + row_number: 283 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + - column: H + row: 283 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 6 + row_number: 284 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 278 + expected_value: 'Writing-down Allowances: Reduce the main rate writing-down allowance to 12% from + April 2027 and increase the main rate first-year allowance to 50% from 1 January 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 58 (''Writing-down Allowances: Reduce the main + rate writing-down allowance to 12% from April 2027 and increase the main rate first-year allowance + to 50% from 1 January 2027''), rows 278 to 284, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_59.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_59.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_59.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_59 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_59 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 286 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 286 + expected_value: 'Private Hire Vehicle Operators: Deem larger operators with annual fare turnover + over £50 million liable for VAT on the full value of their fares from 2 January 2028' + label: measure + - column: H + row: 286 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 287 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 286 + expected_value: 'Private Hire Vehicle Operators: Deem larger operators with annual fare turnover + over £50 million liable for VAT on the full value of their fares from 2 January 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 59 (''Private Hire Vehicle Operators: Deem larger + operators with annual fare turnover over £50 million liable for VAT on the full value of their fares + from 2 January 2028''), rows 286 to 287, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_59.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_59.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_59.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_59 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_59 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 286 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 286 + expected_value: 'Private Hire Vehicle Operators: Deem larger operators with annual fare turnover + over £50 million liable for VAT on the full value of their fares from 2 January 2028' + label: measure + - column: H + row: 286 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 287 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 286 + expected_value: 'Private Hire Vehicle Operators: Deem larger operators with annual fare turnover + over £50 million liable for VAT on the full value of their fares from 2 January 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 59 (''Private Hire Vehicle Operators: Deem larger + operators with annual fare turnover over £50 million liable for VAT on the full value of their fares + from 2 January 2028''), rows 286 to 287, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_59.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_59.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_59.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_59 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_59 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 286 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 286 + expected_value: 'Private Hire Vehicle Operators: Deem larger operators with annual fare turnover + over £50 million liable for VAT on the full value of their fares from 2 January 2028' + label: measure + - column: H + row: 286 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 287 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 286 + expected_value: 'Private Hire Vehicle Operators: Deem larger operators with annual fare turnover + over £50 million liable for VAT on the full value of their fares from 2 January 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 59 (''Private Hire Vehicle Operators: Deem larger + operators with annual fare turnover over £50 million liable for VAT on the full value of their fares + from 2 January 2028''), rows 286 to 287, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_59.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_59.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_59.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_59 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_59 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 286 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 286 + expected_value: 'Private Hire Vehicle Operators: Deem larger operators with annual fare turnover + over £50 million liable for VAT on the full value of their fares from 2 January 2028' + label: measure + - column: H + row: 286 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 287 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 286 + expected_value: 'Private Hire Vehicle Operators: Deem larger operators with annual fare turnover + over £50 million liable for VAT on the full value of their fares from 2 January 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 59 (''Private Hire Vehicle Operators: Deem larger + operators with annual fare turnover over £50 million liable for VAT on the full value of their fares + from 2 January 2028''), rows 286 to 287, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_59.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_59.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_59.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_59 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_59 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 286 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 286 + expected_value: 'Private Hire Vehicle Operators: Deem larger operators with annual fare turnover + over £50 million liable for VAT on the full value of their fares from 2 January 2028' + label: measure + - column: H + row: 286 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 287 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 286 + expected_value: 'Private Hire Vehicle Operators: Deem larger operators with annual fare turnover + over £50 million liable for VAT on the full value of their fares from 2 January 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 59 (''Private Hire Vehicle Operators: Deem larger + operators with annual fare turnover over £50 million liable for VAT on the full value of their fares + from 2 January 2028''), rows 286 to 287, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_59.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_59.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_59.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_59 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_59 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 286 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 286 + expected_value: 'Private Hire Vehicle Operators: Deem larger operators with annual fare turnover + over £50 million liable for VAT on the full value of their fares from 2 January 2028' + label: measure + - column: H + row: 286 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 287 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 286 + expected_value: 'Private Hire Vehicle Operators: Deem larger operators with annual fare turnover + over £50 million liable for VAT on the full value of their fares from 2 January 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 59 (''Private Hire Vehicle Operators: Deem larger + operators with annual fare turnover over £50 million liable for VAT on the full value of their fares + from 2 January 2028''), rows 286 to 287, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_60.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_60.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_60.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_60 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_60 + label: Policy measure + rows: + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 0 + row_number: 289 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 289 + expected_value: Capital gains tax + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 1 + row_number: 290 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 290 + expected_value: Income tax + label: category + - value_id: receipts.stamp_duty + label: 'Receipts: Stamp duty' + ordinal: 2 + row_number: 291 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: stamp_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: stamp_duty + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 291 + expected_value: Stamp duty + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 3 + row_number: 292 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 292 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 4 + row_number: 293 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 293 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 5 + row_number: 294 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 294 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 6 + row_number: 295 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 60 (''Business Asset Disposal Relief (BADR): Reduce + the lifetime limit to £500,000 from 6 April 2027''), rows 289 to 295, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_60.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_60.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_60.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_60 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_60 + label: Policy measure + rows: + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 0 + row_number: 289 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 289 + expected_value: Capital gains tax + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 1 + row_number: 290 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 290 + expected_value: Income tax + label: category + - value_id: receipts.stamp_duty + label: 'Receipts: Stamp duty' + ordinal: 2 + row_number: 291 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: stamp_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: stamp_duty + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 291 + expected_value: Stamp duty + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 3 + row_number: 292 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 292 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 4 + row_number: 293 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 293 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 5 + row_number: 294 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 294 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 6 + row_number: 295 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 60 (''Business Asset Disposal Relief (BADR): Reduce + the lifetime limit to £500,000 from 6 April 2027''), rows 289 to 295, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_60.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_60.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_60.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_60 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_60 + label: Policy measure + rows: + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 0 + row_number: 289 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 289 + expected_value: Capital gains tax + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 1 + row_number: 290 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 290 + expected_value: Income tax + label: category + - value_id: receipts.stamp_duty + label: 'Receipts: Stamp duty' + ordinal: 2 + row_number: 291 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: stamp_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: stamp_duty + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 291 + expected_value: Stamp duty + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 3 + row_number: 292 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 292 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 4 + row_number: 293 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 293 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 5 + row_number: 294 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 294 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 6 + row_number: 295 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 60 (''Business Asset Disposal Relief (BADR): Reduce + the lifetime limit to £500,000 from 6 April 2027''), rows 289 to 295, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_60.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_60.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_60.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_60 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_60 + label: Policy measure + rows: + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 0 + row_number: 289 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 289 + expected_value: Capital gains tax + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 1 + row_number: 290 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 290 + expected_value: Income tax + label: category + - value_id: receipts.stamp_duty + label: 'Receipts: Stamp duty' + ordinal: 2 + row_number: 291 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: stamp_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: stamp_duty + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 291 + expected_value: Stamp duty + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 3 + row_number: 292 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 292 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 4 + row_number: 293 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 293 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 5 + row_number: 294 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 294 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 6 + row_number: 295 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 60 (''Business Asset Disposal Relief (BADR): Reduce + the lifetime limit to £500,000 from 6 April 2027''), rows 289 to 295, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_60.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_60.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_60.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_60 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_60 + label: Policy measure + rows: + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 0 + row_number: 289 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 289 + expected_value: Capital gains tax + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 1 + row_number: 290 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 290 + expected_value: Income tax + label: category + - value_id: receipts.stamp_duty + label: 'Receipts: Stamp duty' + ordinal: 2 + row_number: 291 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: stamp_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: stamp_duty + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 291 + expected_value: Stamp duty + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 3 + row_number: 292 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 292 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 4 + row_number: 293 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 293 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 5 + row_number: 294 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 294 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 6 + row_number: 295 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 60 (''Business Asset Disposal Relief (BADR): Reduce + the lifetime limit to £500,000 from 6 April 2027''), rows 289 to 295, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_60.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_60.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_60.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_60 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_60 + label: Policy measure + rows: + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 0 + row_number: 289 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 289 + expected_value: Capital gains tax + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 1 + row_number: 290 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 290 + expected_value: Income tax + label: category + - value_id: receipts.stamp_duty + label: 'Receipts: Stamp duty' + ordinal: 2 + row_number: 291 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: stamp_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: stamp_duty + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 291 + expected_value: Stamp duty + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 3 + row_number: 292 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 292 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 4 + row_number: 293 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 293 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 5 + row_number: 294 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + - column: H + row: 294 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 6 + row_number: 295 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 289 + expected_value: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from + 6 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 60 (''Business Asset Disposal Relief (BADR): Reduce + the lifetime limit to £500,000 from 6 April 2027''), rows 289 to 295, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_61.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_61.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_61.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_61 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_61 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 297 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 297 + expected_value: "\tProperty Income: Increase tax rates on property income by 2ppts at the basic,\ + \ higher and additional rate from 6 April 2027" + label: measure + - column: H + row: 297 + expected_value: Income tax + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 298 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 297 + expected_value: "\tProperty Income: Increase tax rates on property income by 2ppts at the basic,\ + \ higher and additional rate from 6 April 2027" + label: measure + - column: H + row: 298 + expected_value: Onshore CT + label: category + - value_id: receipts.stamp_duty + label: 'Receipts: Stamp duty' + ordinal: 2 + row_number: 299 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: stamp_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: stamp_duty + label: Policy category + guard_cells: + - column: D + row: 297 + expected_value: "\tProperty Income: Increase tax rates on property income by 2ppts at the basic,\ + \ higher and additional rate from 6 April 2027" + label: measure + - column: H + row: 299 + expected_value: Stamp duty + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 3 + row_number: 300 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 297 + expected_value: "\tProperty Income: Increase tax rates on property income by 2ppts at the basic,\ + \ higher and additional rate from 6 April 2027" + label: measure + - column: H + row: 300 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 4 + row_number: 301 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 297 + expected_value: "\tProperty Income: Increase tax rates on property income by 2ppts at the basic,\ + \ higher and additional rate from 6 April 2027" + label: measure + - column: H + row: 301 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 302 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 297 + expected_value: "\tProperty Income: Increase tax rates on property income by 2ppts at the basic,\ + \ higher and additional rate from 6 April 2027" + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: "OBR EFO October 2026 detailed forecast tables: policy, table 1.1 ('Breakdown\ + \ of policy decisions since March 2026'), measure 61 ('\tProperty Income: Increase tax rates on\ + \ property income by 2ppts at the basic, higher and additional rate from 6 April 2027'), rows 297\ + \ to 302, GBP million. Note: This table uses the convention that a negative sign implies a loss\ + \ to the Exchequer (and is therefore an increase in PSNB)." + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_61.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_61.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_61.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_61 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_61 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 297 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 297 + expected_value: "\tProperty Income: Increase tax rates on property income by 2ppts at the basic,\ + \ higher and additional rate from 6 April 2027" + label: measure + - column: H + row: 297 + expected_value: Income tax + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 298 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 297 + expected_value: "\tProperty Income: Increase tax rates on property income by 2ppts at the basic,\ + \ higher and additional rate from 6 April 2027" + label: measure + - column: H + row: 298 + expected_value: Onshore CT + label: category + - value_id: receipts.stamp_duty + label: 'Receipts: Stamp duty' + ordinal: 2 + row_number: 299 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: stamp_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: stamp_duty + label: Policy category + guard_cells: + - column: D + row: 297 + expected_value: "\tProperty Income: Increase tax rates on property income by 2ppts at the basic,\ + \ higher and additional rate from 6 April 2027" + label: measure + - column: H + row: 299 + expected_value: Stamp duty + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 3 + row_number: 300 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 297 + expected_value: "\tProperty Income: Increase tax rates on property income by 2ppts at the basic,\ + \ higher and additional rate from 6 April 2027" + label: measure + - column: H + row: 300 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 4 + row_number: 301 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 297 + expected_value: "\tProperty Income: Increase tax rates on property income by 2ppts at the basic,\ + \ higher and additional rate from 6 April 2027" + label: measure + - column: H + row: 301 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 302 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 297 + expected_value: "\tProperty Income: Increase tax rates on property income by 2ppts at the basic,\ + \ higher and additional rate from 6 April 2027" + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: "OBR EFO October 2026 detailed forecast tables: policy, table 1.1 ('Breakdown\ + \ of policy decisions since March 2026'), measure 61 ('\tProperty Income: Increase tax rates on\ + \ property income by 2ppts at the basic, higher and additional rate from 6 April 2027'), rows 297\ + \ to 302, GBP million. Note: This table uses the convention that a negative sign implies a loss\ + \ to the Exchequer (and is therefore an increase in PSNB)." + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_61.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_61.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_61.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_61 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_61 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 297 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 297 + expected_value: "\tProperty Income: Increase tax rates on property income by 2ppts at the basic,\ + \ higher and additional rate from 6 April 2027" + label: measure + - column: H + row: 297 + expected_value: Income tax + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 298 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 297 + expected_value: "\tProperty Income: Increase tax rates on property income by 2ppts at the basic,\ + \ higher and additional rate from 6 April 2027" + label: measure + - column: H + row: 298 + expected_value: Onshore CT + label: category + - value_id: receipts.stamp_duty + label: 'Receipts: Stamp duty' + ordinal: 2 + row_number: 299 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: stamp_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: stamp_duty + label: Policy category + guard_cells: + - column: D + row: 297 + expected_value: "\tProperty Income: Increase tax rates on property income by 2ppts at the basic,\ + \ higher and additional rate from 6 April 2027" + label: measure + - 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variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 297 + expected_value: "\tProperty Income: Increase tax rates on property income by 2ppts at the basic,\ + \ higher and additional rate from 6 April 2027" + label: measure + - column: H + row: 301 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 302 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 297 + expected_value: "\tProperty Income: Increase tax rates on property income by 2ppts at the basic,\ + \ higher and additional rate from 6 April 2027" + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: "OBR EFO October 2026 detailed forecast tables: policy, table 1.1 ('Breakdown\ + \ of policy decisions since March 2026'), measure 61 ('\tProperty Income: Increase tax rates on\ + \ property income by 2ppts at the basic, higher and additional rate from 6 April 2027'), rows 297\ + \ to 302, GBP million. Note: This table uses the convention that a negative sign implies a loss\ + \ to the Exchequer (and is therefore an increase in PSNB)." + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_61.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_61.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_61.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_61 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - 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variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 297 + expected_value: "\tProperty Income: Increase tax rates on property income by 2ppts at the basic,\ + \ higher and additional rate from 6 April 2027" + label: measure + - column: H + row: 301 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 302 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 297 + expected_value: "\tProperty Income: Increase tax rates on property income by 2ppts at the basic,\ + \ higher and additional rate from 6 April 2027" + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: "OBR EFO October 2026 detailed forecast tables: policy, table 1.1 ('Breakdown\ + \ of policy decisions since March 2026'), measure 61 ('\tProperty Income: Increase tax rates on\ + \ property income by 2ppts at the basic, higher and additional rate from 6 April 2027'), rows 297\ + \ to 302, GBP million. Note: This table uses the convention that a negative sign implies a loss\ + \ to the Exchequer (and is therefore an increase in PSNB)." + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_61.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_61.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_61.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_61 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - 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Note: This table uses the convention that a negative sign implies a loss\ + \ to the Exchequer (and is therefore an increase in PSNB)." + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_61.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_61.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_61.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_61 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - 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variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 297 + expected_value: "\tProperty Income: Increase tax rates on property income by 2ppts at the basic,\ + \ higher and additional rate from 6 April 2027" + label: measure + - column: H + row: 301 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 302 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 297 + expected_value: "\tProperty Income: Increase tax rates on property income by 2ppts at the basic,\ + \ higher and additional rate from 6 April 2027" + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: "OBR EFO October 2026 detailed forecast tables: policy, table 1.1 ('Breakdown\ + \ of policy decisions since March 2026'), measure 61 ('\tProperty Income: Increase tax rates on\ + \ property income by 2ppts at the basic, higher and additional rate from 6 April 2027'), rows 297\ + \ to 302, GBP million. Note: This table uses the convention that a negative sign implies a loss\ + \ to the Exchequer (and is therefore an increase in PSNB)." + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_62.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_62.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_62.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_62 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_62 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 304 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 304 + expected_value: "\tSavings Income: Increase tax rates on savings income by 2ppts at the basic, higher\ + \ and additional rate from 6 April 2027" + label: measure + - column: H + row: 304 + expected_value: Income tax + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 305 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 304 + expected_value: "\tSavings Income: Increase tax rates on savings income by 2ppts at the basic, higher\ + \ and additional rate from 6 April 2027" + label: measure + - column: H + row: 305 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 306 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 304 + expected_value: "\tSavings Income: Increase tax rates on savings income by 2ppts at the basic, higher\ + \ and additional rate from 6 April 2027" + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: "OBR EFO October 2026 detailed forecast tables: policy, table 1.1 ('Breakdown\ + \ of policy decisions since March 2026'), measure 62 ('\tSavings Income: Increase tax rates on savings\ + \ income by 2ppts at the basic, higher and additional rate from 6 April 2027'), rows 304 to 306,\ + \ GBP million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer\ + \ (and is therefore an increase in PSNB)." + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_62.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_62.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_62.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_62 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_62 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 304 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 304 + expected_value: "\tSavings Income: Increase tax rates on savings income by 2ppts at the basic, higher\ + \ and additional rate from 6 April 2027" + label: measure + - column: H + row: 304 + expected_value: Income tax + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 305 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 304 + expected_value: "\tSavings Income: Increase tax rates on savings income by 2ppts at the basic, higher\ + \ and additional rate from 6 April 2027" + label: measure + - column: H + row: 305 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 306 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 304 + expected_value: "\tSavings Income: Increase tax rates on savings income by 2ppts at the basic, higher\ + \ and additional rate from 6 April 2027" + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: "OBR EFO October 2026 detailed forecast tables: policy, table 1.1 ('Breakdown\ + \ of policy decisions since March 2026'), measure 62 ('\tSavings Income: Increase tax rates on savings\ + \ income by 2ppts at the basic, higher and additional rate from 6 April 2027'), rows 304 to 306,\ + \ GBP million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer\ + \ (and is therefore an increase in PSNB)." + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_62.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_62.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_62.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_62 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_62 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 304 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 304 + expected_value: "\tSavings Income: Increase tax rates on savings income by 2ppts at the basic, higher\ + \ and additional rate from 6 April 2027" + label: measure + - column: H + row: 304 + expected_value: Income tax + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 305 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 304 + expected_value: "\tSavings Income: Increase tax rates on savings income by 2ppts at the basic, higher\ + \ and additional rate from 6 April 2027" + label: measure + - column: H + row: 305 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 306 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 304 + expected_value: "\tSavings Income: Increase tax rates on savings income by 2ppts at the basic, higher\ + \ and additional rate from 6 April 2027" + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: "OBR EFO October 2026 detailed forecast tables: policy, table 1.1 ('Breakdown\ + \ of policy decisions since March 2026'), measure 62 ('\tSavings Income: Increase tax rates on savings\ + \ income by 2ppts at the basic, higher and additional rate from 6 April 2027'), rows 304 to 306,\ + \ GBP million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer\ + \ (and is therefore an increase in PSNB)." + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_62.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_62.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_62.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_62 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_62 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 304 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 304 + expected_value: "\tSavings Income: Increase tax rates on savings income by 2ppts at the basic, higher\ + \ and additional rate from 6 April 2027" + label: measure + - column: H + row: 304 + expected_value: Income tax + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 305 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 304 + expected_value: "\tSavings Income: Increase tax rates on savings income by 2ppts at the basic, higher\ + \ and additional rate from 6 April 2027" + label: measure + - column: H + row: 305 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 306 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 304 + expected_value: "\tSavings Income: Increase tax rates on savings income by 2ppts at the basic, higher\ + \ and additional rate from 6 April 2027" + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: "OBR EFO October 2026 detailed forecast tables: policy, table 1.1 ('Breakdown\ + \ of policy decisions since March 2026'), measure 62 ('\tSavings Income: Increase tax rates on savings\ + \ income by 2ppts at the basic, higher and additional rate from 6 April 2027'), rows 304 to 306,\ + \ GBP million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer\ + \ (and is therefore an increase in PSNB)." + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_62.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_62.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_62.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_62 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_62 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 304 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 304 + expected_value: "\tSavings Income: Increase tax rates on savings income by 2ppts at the basic, higher\ + \ and additional rate from 6 April 2027" + label: measure + - column: H + row: 304 + expected_value: Income tax + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 305 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 304 + expected_value: "\tSavings Income: Increase tax rates on savings income by 2ppts at the basic, higher\ + \ and additional rate from 6 April 2027" + label: measure + - column: H + row: 305 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 306 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 304 + expected_value: "\tSavings Income: Increase tax rates on savings income by 2ppts at the basic, higher\ + \ and additional rate from 6 April 2027" + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: "OBR EFO October 2026 detailed forecast tables: policy, table 1.1 ('Breakdown\ + \ of policy decisions since March 2026'), measure 62 ('\tSavings Income: Increase tax rates on savings\ + \ income by 2ppts at the basic, higher and additional rate from 6 April 2027'), rows 304 to 306,\ + \ GBP million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer\ + \ (and is therefore an increase in PSNB)." + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_62.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_62.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_62.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_62 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_62 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 304 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 304 + expected_value: "\tSavings Income: Increase tax rates on savings income by 2ppts at the basic, higher\ + \ and additional rate from 6 April 2027" + label: measure + - column: H + row: 304 + expected_value: Income tax + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 305 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 304 + expected_value: "\tSavings Income: Increase tax rates on savings income by 2ppts at the basic, higher\ + \ and additional rate from 6 April 2027" + label: measure + - column: H + row: 305 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 306 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 304 + expected_value: "\tSavings Income: Increase tax rates on savings income by 2ppts at the basic, higher\ + \ and additional rate from 6 April 2027" + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: "OBR EFO October 2026 detailed forecast tables: policy, table 1.1 ('Breakdown\ + \ of policy decisions since March 2026'), measure 62 ('\tSavings Income: Increase tax rates on savings\ + \ income by 2ppts at the basic, higher and additional rate from 6 April 2027'), rows 304 to 306,\ + \ GBP million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer\ + \ (and is therefore an increase in PSNB)." + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_63.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_63.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_63.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_63 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_63 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 308 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 308 + expected_value: 'Future Civil Service: Reduce administration budgets by 20% by 2029-30 compared + to 16% reduction in Spending Review 2025 plans' + label: measure + - column: H + row: 308 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 309 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 308 + expected_value: 'Future Civil Service: Reduce administration budgets by 20% by 2029-30 compared + to 16% reduction in Spending Review 2025 plans' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 63 (''Future Civil Service: Reduce administration + budgets by 20% by 2029-30 compared to 16% reduction in Spending Review 2025 plans''), rows 308 to + 309, GBP million. Note: This table uses the convention that a negative sign implies a loss to the + Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_63.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_63.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_63.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_63 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_63 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 308 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 308 + expected_value: 'Future Civil Service: Reduce administration budgets by 20% by 2029-30 compared + to 16% reduction in Spending Review 2025 plans' + label: measure + - column: H + row: 308 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 309 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 308 + expected_value: 'Future Civil Service: Reduce administration budgets by 20% by 2029-30 compared + to 16% reduction in Spending Review 2025 plans' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 63 (''Future Civil Service: Reduce administration + budgets by 20% by 2029-30 compared to 16% reduction in Spending Review 2025 plans''), rows 308 to + 309, GBP million. Note: This table uses the convention that a negative sign implies a loss to the + Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_63.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_63.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_63.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_63 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_63 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 308 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 308 + expected_value: 'Future Civil Service: Reduce administration budgets by 20% by 2029-30 compared + to 16% reduction in Spending Review 2025 plans' + label: measure + - column: H + row: 308 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 309 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 308 + expected_value: 'Future Civil Service: Reduce administration budgets by 20% by 2029-30 compared + to 16% reduction in Spending Review 2025 plans' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 63 (''Future Civil Service: Reduce administration + budgets by 20% by 2029-30 compared to 16% reduction in Spending Review 2025 plans''), rows 308 to + 309, GBP million. Note: This table uses the convention that a negative sign implies a loss to the + Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_63.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_63.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_63.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_63 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_63 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 308 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 308 + expected_value: 'Future Civil Service: Reduce administration budgets by 20% by 2029-30 compared + to 16% reduction in Spending Review 2025 plans' + label: measure + - column: H + row: 308 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 309 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 308 + expected_value: 'Future Civil Service: Reduce administration budgets by 20% by 2029-30 compared + to 16% reduction in Spending Review 2025 plans' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 63 (''Future Civil Service: Reduce administration + budgets by 20% by 2029-30 compared to 16% reduction in Spending Review 2025 plans''), rows 308 to + 309, GBP million. Note: This table uses the convention that a negative sign implies a loss to the + Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_63.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_63.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_63.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_63 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_63 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 308 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 308 + expected_value: 'Future Civil Service: Reduce administration budgets by 20% by 2029-30 compared + to 16% reduction in Spending Review 2025 plans' + label: measure + - column: H + row: 308 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 309 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 308 + expected_value: 'Future Civil Service: Reduce administration budgets by 20% by 2029-30 compared + to 16% reduction in Spending Review 2025 plans' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 63 (''Future Civil Service: Reduce administration + budgets by 20% by 2029-30 compared to 16% reduction in Spending Review 2025 plans''), rows 308 to + 309, GBP million. Note: This table uses the convention that a negative sign implies a loss to the + Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_63.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_63.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_63.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_63 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_63 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 308 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 308 + expected_value: 'Future Civil Service: Reduce administration budgets by 20% by 2029-30 compared + to 16% reduction in Spending Review 2025 plans' + label: measure + - column: H + row: 308 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 309 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 308 + expected_value: 'Future Civil Service: Reduce administration budgets by 20% by 2029-30 compared + to 16% reduction in Spending Review 2025 plans' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 63 (''Future Civil Service: Reduce administration + budgets by 20% by 2029-30 compared to 16% reduction in Spending Review 2025 plans''), rows 308 to + 309, GBP million. Note: This table uses the convention that a negative sign implies a loss to the + Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_64.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_64.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_64.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_64 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_64 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 311 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 311 + expected_value: 'Future Civil Service: Reinvest part of the administration budget savings in a new + AI Fund to reduce administration burdens and improve outcomes' + label: measure + - column: H + row: 311 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 312 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 311 + expected_value: 'Future Civil Service: Reinvest part of the administration budget savings in a new + AI Fund to reduce administration burdens and improve outcomes' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 64 (''Future Civil Service: Reinvest part of the + administration budget savings in a new AI Fund to reduce administration burdens and improve outcomes''), + rows 311 to 312, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_64.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_64.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_64.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_64 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_64 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 311 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 311 + expected_value: 'Future Civil Service: Reinvest part of the administration budget savings in a new + AI Fund to reduce administration burdens and improve outcomes' + label: measure + - column: H + row: 311 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 312 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 311 + expected_value: 'Future Civil Service: Reinvest part of the administration budget savings in a new + AI Fund to reduce administration burdens and improve outcomes' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 64 (''Future Civil Service: Reinvest part of the + administration budget savings in a new AI Fund to reduce administration burdens and improve outcomes''), + rows 311 to 312, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_64.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_64.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_64.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_64 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_64 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 311 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 311 + expected_value: 'Future Civil Service: Reinvest part of the administration budget savings in a new + AI Fund to reduce administration burdens and improve outcomes' + label: measure + - column: H + row: 311 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 312 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 311 + expected_value: 'Future Civil Service: Reinvest part of the administration budget savings in a new + AI Fund to reduce administration burdens and improve outcomes' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 64 (''Future Civil Service: Reinvest part of the + administration budget savings in a new AI Fund to reduce administration burdens and improve outcomes''), + rows 311 to 312, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_64.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_64.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_64.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_64 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_64 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 311 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 311 + expected_value: 'Future Civil Service: Reinvest part of the administration budget savings in a new + AI Fund to reduce administration burdens and improve outcomes' + label: measure + - column: H + row: 311 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 312 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 311 + expected_value: 'Future Civil Service: Reinvest part of the administration budget savings in a new + AI Fund to reduce administration burdens and improve outcomes' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 64 (''Future Civil Service: Reinvest part of the + administration budget savings in a new AI Fund to reduce administration burdens and improve outcomes''), + rows 311 to 312, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_64.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_64.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_64.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_64 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_64 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 311 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 311 + expected_value: 'Future Civil Service: Reinvest part of the administration budget savings in a new + AI Fund to reduce administration burdens and improve outcomes' + label: measure + - column: H + row: 311 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 312 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 311 + expected_value: 'Future Civil Service: Reinvest part of the administration budget savings in a new + AI Fund to reduce administration burdens and improve outcomes' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 64 (''Future Civil Service: Reinvest part of the + administration budget savings in a new AI Fund to reduce administration burdens and improve outcomes''), + rows 311 to 312, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_64.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_64.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_64.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_64 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_64 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 311 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 311 + expected_value: 'Future Civil Service: Reinvest part of the administration budget savings in a new + AI Fund to reduce administration burdens and improve outcomes' + label: measure + - column: H + row: 311 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 312 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 311 + expected_value: 'Future Civil Service: Reinvest part of the administration budget savings in a new + AI Fund to reduce administration burdens and improve outcomes' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 64 (''Future Civil Service: Reinvest part of the + administration budget savings in a new AI Fund to reduce administration burdens and improve outcomes''), + rows 311 to 312, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_65.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_65.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_65.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_65 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_65 + label: Policy measure + rows: + - value_id: receipts.vehicle_excise_duty + label: 'Receipts: Vehicle excise duty' + ordinal: 0 + row_number: 314 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vehicle_excise_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vehicle_excise_duty + label: Policy category + guard_cells: + - column: D + row: 314 + expected_value: 'Heavy Goods Vehicles: Reduce Vehicle Excise Duty to £1 for 12 months from 1 July + 2026' + label: measure + - column: H + row: 314 + expected_value: Vehicle excise duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 315 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 314 + expected_value: 'Heavy Goods Vehicles: Reduce Vehicle Excise Duty to £1 for 12 months from 1 July + 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 65 (''Heavy Goods Vehicles: Reduce Vehicle Excise + Duty to £1 for 12 months from 1 July 2026''), rows 314 to 315, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_65.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_65.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_65.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_65 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_65 + label: Policy measure + rows: + - value_id: receipts.vehicle_excise_duty + label: 'Receipts: Vehicle excise duty' + ordinal: 0 + row_number: 314 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vehicle_excise_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vehicle_excise_duty + label: Policy category + guard_cells: + - column: D + row: 314 + expected_value: 'Heavy Goods Vehicles: Reduce Vehicle Excise Duty to £1 for 12 months from 1 July + 2026' + label: measure + - column: H + row: 314 + expected_value: Vehicle excise duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 315 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 314 + expected_value: 'Heavy Goods Vehicles: Reduce Vehicle Excise Duty to £1 for 12 months from 1 July + 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 65 (''Heavy Goods Vehicles: Reduce Vehicle Excise + Duty to £1 for 12 months from 1 July 2026''), rows 314 to 315, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_65.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_65.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_65.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_65 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_65 + label: Policy measure + rows: + - value_id: receipts.vehicle_excise_duty + label: 'Receipts: Vehicle excise duty' + ordinal: 0 + row_number: 314 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vehicle_excise_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vehicle_excise_duty + label: Policy category + guard_cells: + - column: D + row: 314 + expected_value: 'Heavy Goods Vehicles: Reduce Vehicle Excise Duty to £1 for 12 months from 1 July + 2026' + label: measure + - column: H + row: 314 + expected_value: Vehicle excise duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 315 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 314 + expected_value: 'Heavy Goods Vehicles: Reduce Vehicle Excise Duty to £1 for 12 months from 1 July + 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 65 (''Heavy Goods Vehicles: Reduce Vehicle Excise + Duty to £1 for 12 months from 1 July 2026''), rows 314 to 315, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_65.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_65.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_65.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_65 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_65 + label: Policy measure + rows: + - value_id: receipts.vehicle_excise_duty + label: 'Receipts: Vehicle excise duty' + ordinal: 0 + row_number: 314 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vehicle_excise_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vehicle_excise_duty + label: Policy category + guard_cells: + - column: D + row: 314 + expected_value: 'Heavy Goods Vehicles: Reduce Vehicle Excise Duty to £1 for 12 months from 1 July + 2026' + label: measure + - column: H + row: 314 + expected_value: Vehicle excise duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 315 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 314 + expected_value: 'Heavy Goods Vehicles: Reduce Vehicle Excise Duty to £1 for 12 months from 1 July + 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 65 (''Heavy Goods Vehicles: Reduce Vehicle Excise + Duty to £1 for 12 months from 1 July 2026''), rows 314 to 315, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_65.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_65.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_65.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_65 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_65 + label: Policy measure + rows: + - value_id: receipts.vehicle_excise_duty + label: 'Receipts: Vehicle excise duty' + ordinal: 0 + row_number: 314 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vehicle_excise_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vehicle_excise_duty + label: Policy category + guard_cells: + - column: D + row: 314 + expected_value: 'Heavy Goods Vehicles: Reduce Vehicle Excise Duty to £1 for 12 months from 1 July + 2026' + label: measure + - column: H + row: 314 + expected_value: Vehicle excise duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 315 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 314 + expected_value: 'Heavy Goods Vehicles: Reduce Vehicle Excise Duty to £1 for 12 months from 1 July + 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 65 (''Heavy Goods Vehicles: Reduce Vehicle Excise + Duty to £1 for 12 months from 1 July 2026''), rows 314 to 315, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_65.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_65.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_65.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_65 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_65 + label: Policy measure + rows: + - value_id: receipts.vehicle_excise_duty + label: 'Receipts: Vehicle excise duty' + ordinal: 0 + row_number: 314 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vehicle_excise_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vehicle_excise_duty + label: Policy category + guard_cells: + - column: D + row: 314 + expected_value: 'Heavy Goods Vehicles: Reduce Vehicle Excise Duty to £1 for 12 months from 1 July + 2026' + label: measure + - column: H + row: 314 + expected_value: Vehicle excise duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 315 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 314 + expected_value: 'Heavy Goods Vehicles: Reduce Vehicle Excise Duty to £1 for 12 months from 1 July + 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 65 (''Heavy Goods Vehicles: Reduce Vehicle Excise + Duty to £1 for 12 months from 1 July 2026''), rows 314 to 315, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_66.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_66.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_66.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_66 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_66 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 317 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 317 + expected_value: 'Great British Summer Savings Scheme: Reduce VAT to 5% on family days out from 25 + June 2026 to 1 September 2026' + label: measure + - column: H + row: 317 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 318 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 317 + expected_value: 'Great British Summer Savings Scheme: Reduce VAT to 5% on family days out from 25 + June 2026 to 1 September 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 66 (''Great British Summer Savings Scheme: Reduce + VAT to 5% on family days out from 25 June 2026 to 1 September 2026''), rows 317 to 318, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_66.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_66.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_66.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_66 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_66 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 317 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 317 + expected_value: 'Great British Summer Savings Scheme: Reduce VAT to 5% on family days out from 25 + June 2026 to 1 September 2026' + label: measure + - column: H + row: 317 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 318 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 317 + expected_value: 'Great British Summer Savings Scheme: Reduce VAT to 5% on family days out from 25 + June 2026 to 1 September 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 66 (''Great British Summer Savings Scheme: Reduce + VAT to 5% on family days out from 25 June 2026 to 1 September 2026''), rows 317 to 318, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_66.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_66.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_66.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_66 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_66 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 317 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 317 + expected_value: 'Great British Summer Savings Scheme: Reduce VAT to 5% on family days out from 25 + June 2026 to 1 September 2026' + label: measure + - column: H + row: 317 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 318 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 317 + expected_value: 'Great British Summer Savings Scheme: Reduce VAT to 5% on family days out from 25 + June 2026 to 1 September 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 66 (''Great British Summer Savings Scheme: Reduce + VAT to 5% on family days out from 25 June 2026 to 1 September 2026''), rows 317 to 318, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_66.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_66.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_66.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_66 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_66 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 317 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 317 + expected_value: 'Great British Summer Savings Scheme: Reduce VAT to 5% on family days out from 25 + June 2026 to 1 September 2026' + label: measure + - column: H + row: 317 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 318 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 317 + expected_value: 'Great British Summer Savings Scheme: Reduce VAT to 5% on family days out from 25 + June 2026 to 1 September 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 66 (''Great British Summer Savings Scheme: Reduce + VAT to 5% on family days out from 25 June 2026 to 1 September 2026''), rows 317 to 318, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_66.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_66.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_66.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_66 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_66 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 317 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 317 + expected_value: 'Great British Summer Savings Scheme: Reduce VAT to 5% on family days out from 25 + June 2026 to 1 September 2026' + label: measure + - column: H + row: 317 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 318 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 317 + expected_value: 'Great British Summer Savings Scheme: Reduce VAT to 5% on family days out from 25 + June 2026 to 1 September 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 66 (''Great British Summer Savings Scheme: Reduce + VAT to 5% on family days out from 25 June 2026 to 1 September 2026''), rows 317 to 318, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_66.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_66.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_66.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_66 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_66 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 317 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 317 + expected_value: 'Great British Summer Savings Scheme: Reduce VAT to 5% on family days out from 25 + June 2026 to 1 September 2026' + label: measure + - column: H + row: 317 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 318 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 317 + expected_value: 'Great British Summer Savings Scheme: Reduce VAT to 5% on family days out from 25 + June 2026 to 1 September 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 66 (''Great British Summer Savings Scheme: Reduce + VAT to 5% on family days out from 25 June 2026 to 1 September 2026''), rows 317 to 318, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_67.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_67.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_67.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_67 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_67 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 320 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 320 + expected_value: 'Bus Travel: Fund free bus travel for children aged 5-15 in England from 1 August + 2026 until 31 August 2026' + label: measure + - column: H + row: 320 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 321 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 320 + expected_value: 'Bus Travel: Fund free bus travel for children aged 5-15 in England from 1 August + 2026 until 31 August 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 67 (''Bus Travel: Fund free bus travel for children + aged 5-15 in England from 1 August 2026 until 31 August 2026''), rows 320 to 321, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_67.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_67.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_67.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_67 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_67 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 320 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 320 + expected_value: 'Bus Travel: Fund free bus travel for children aged 5-15 in England from 1 August + 2026 until 31 August 2026' + label: measure + - column: H + row: 320 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 321 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 320 + expected_value: 'Bus Travel: Fund free bus travel for children aged 5-15 in England from 1 August + 2026 until 31 August 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 67 (''Bus Travel: Fund free bus travel for children + aged 5-15 in England from 1 August 2026 until 31 August 2026''), rows 320 to 321, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_67.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_67.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_67.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_67 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_67 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 320 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 320 + expected_value: 'Bus Travel: Fund free bus travel for children aged 5-15 in England from 1 August + 2026 until 31 August 2026' + label: measure + - column: H + row: 320 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 321 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 320 + expected_value: 'Bus Travel: Fund free bus travel for children aged 5-15 in England from 1 August + 2026 until 31 August 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 67 (''Bus Travel: Fund free bus travel for children + aged 5-15 in England from 1 August 2026 until 31 August 2026''), rows 320 to 321, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_67.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_67.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_67.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_67 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_67 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 320 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 320 + expected_value: 'Bus Travel: Fund free bus travel for children aged 5-15 in England from 1 August + 2026 until 31 August 2026' + label: measure + - column: H + row: 320 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 321 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 320 + expected_value: 'Bus Travel: Fund free bus travel for children aged 5-15 in England from 1 August + 2026 until 31 August 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 67 (''Bus Travel: Fund free bus travel for children + aged 5-15 in England from 1 August 2026 until 31 August 2026''), rows 320 to 321, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_67.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_67.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_67.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_67 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_67 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 320 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 320 + expected_value: 'Bus Travel: Fund free bus travel for children aged 5-15 in England from 1 August + 2026 until 31 August 2026' + label: measure + - column: H + row: 320 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 321 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 320 + expected_value: 'Bus Travel: Fund free bus travel for children aged 5-15 in England from 1 August + 2026 until 31 August 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 67 (''Bus Travel: Fund free bus travel for children + aged 5-15 in England from 1 August 2026 until 31 August 2026''), rows 320 to 321, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_67.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_67.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_67.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_67 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_67 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 320 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 320 + expected_value: 'Bus Travel: Fund free bus travel for children aged 5-15 in England from 1 August + 2026 until 31 August 2026' + label: measure + - column: H + row: 320 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 321 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 320 + expected_value: 'Bus Travel: Fund free bus travel for children aged 5-15 in England from 1 August + 2026 until 31 August 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 67 (''Bus Travel: Fund free bus travel for children + aged 5-15 in England from 1 August 2026 until 31 August 2026''), rows 320 to 321, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_68.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_68.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_68.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_68 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_68 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 323 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 323 + expected_value: 'Corporation Tax: Make the foreign permanent establishment exemption mandatory, + preventing their losses from reducing UK corporation tax receipts for accounting periods beginning + on or after 1 January 2027' + label: measure + - column: H + row: 323 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 324 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 323 + expected_value: 'Corporation Tax: Make the foreign permanent establishment exemption mandatory, + preventing their losses from reducing UK corporation tax receipts for accounting periods beginning + on or after 1 January 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 68 (''Corporation Tax: Make the foreign permanent + establishment exemption mandatory, preventing their losses from reducing UK corporation tax receipts + for accounting periods beginning on or after 1 January 2027''), rows 323 to 324, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_68.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_68.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_68.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_68 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_68 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 323 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 323 + expected_value: 'Corporation Tax: Make the foreign permanent establishment exemption mandatory, + preventing their losses from reducing UK corporation tax receipts for accounting periods beginning + on or after 1 January 2027' + label: measure + - column: H + row: 323 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 324 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 323 + expected_value: 'Corporation Tax: Make the foreign permanent establishment exemption mandatory, + preventing their losses from reducing UK corporation tax receipts for accounting periods beginning + on or after 1 January 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 68 (''Corporation Tax: Make the foreign permanent + establishment exemption mandatory, preventing their losses from reducing UK corporation tax receipts + for accounting periods beginning on or after 1 January 2027''), rows 323 to 324, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_68.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_68.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_68.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_68 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_68 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 323 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 323 + expected_value: 'Corporation Tax: Make the foreign permanent establishment exemption mandatory, + preventing their losses from reducing UK corporation tax receipts for accounting periods beginning + on or after 1 January 2027' + label: measure + - column: H + row: 323 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 324 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 323 + expected_value: 'Corporation Tax: Make the foreign permanent establishment exemption mandatory, + preventing their losses from reducing UK corporation tax receipts for accounting periods beginning + on or after 1 January 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 68 (''Corporation Tax: Make the foreign permanent + establishment exemption mandatory, preventing their losses from reducing UK corporation tax receipts + for accounting periods beginning on or after 1 January 2027''), rows 323 to 324, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_68.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_68.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_68.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_68 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_68 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 323 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 323 + expected_value: 'Corporation Tax: Make the foreign permanent establishment exemption mandatory, + preventing their losses from reducing UK corporation tax receipts for accounting periods beginning + on or after 1 January 2027' + label: measure + - column: H + row: 323 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 324 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 323 + expected_value: 'Corporation Tax: Make the foreign permanent establishment exemption mandatory, + preventing their losses from reducing UK corporation tax receipts for accounting periods beginning + on or after 1 January 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 68 (''Corporation Tax: Make the foreign permanent + establishment exemption mandatory, preventing their losses from reducing UK corporation tax receipts + for accounting periods beginning on or after 1 January 2027''), rows 323 to 324, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_68.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_68.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_68.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_68 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_68 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 323 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 323 + expected_value: 'Corporation Tax: Make the foreign permanent establishment exemption mandatory, + preventing their losses from reducing UK corporation tax receipts for accounting periods beginning + on or after 1 January 2027' + label: measure + - column: H + row: 323 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 324 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 323 + expected_value: 'Corporation Tax: Make the foreign permanent establishment exemption mandatory, + preventing their losses from reducing UK corporation tax receipts for accounting periods beginning + on or after 1 January 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 68 (''Corporation Tax: Make the foreign permanent + establishment exemption mandatory, preventing their losses from reducing UK corporation tax receipts + for accounting periods beginning on or after 1 January 2027''), rows 323 to 324, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_68.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_68.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_68.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_68 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_68 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 323 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 323 + expected_value: 'Corporation Tax: Make the foreign permanent establishment exemption mandatory, + preventing their losses from reducing UK corporation tax receipts for accounting periods beginning + on or after 1 January 2027' + label: measure + - column: H + row: 323 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 324 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 323 + expected_value: 'Corporation Tax: Make the foreign permanent establishment exemption mandatory, + preventing their losses from reducing UK corporation tax receipts for accounting periods beginning + on or after 1 January 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 68 (''Corporation Tax: Make the foreign permanent + establishment exemption mandatory, preventing their losses from reducing UK corporation tax receipts + for accounting periods beginning on or after 1 January 2027''), rows 323 to 324, GBP million. Note: + This table uses the convention that a negative sign implies a loss to the Exchequer (and is therefore + an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_69.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_69.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_69.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_69 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_69 + label: Policy measure + rows: + - value_id: receipts.electricity_generators_levy + label: 'Receipts: Electricity generators levy' + ordinal: 0 + row_number: 327 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: electricity_generators_levy + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: electricity_generators_levy + label: Policy category + guard_cells: + - column: D + row: 327 + expected_value: 'Electricity Generator Levy: Increase the rate from 45% to 55% until 31 March 2028' + label: measure + - column: H + row: 327 + expected_value: Electricity generators levy + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 328 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 327 + expected_value: 'Electricity Generator Levy: Increase the rate from 45% to 55% until 31 March 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 69 (''Electricity Generator Levy: Increase the + rate from 45% to 55% until 31 March 2028''), rows 327 to 328, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_69.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_69.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_69.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_69 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_69 + label: Policy measure + rows: + - value_id: receipts.electricity_generators_levy + label: 'Receipts: Electricity generators levy' + ordinal: 0 + row_number: 327 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: electricity_generators_levy + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: electricity_generators_levy + label: Policy category + guard_cells: + - column: D + row: 327 + expected_value: 'Electricity Generator Levy: Increase the rate from 45% to 55% until 31 March 2028' + label: measure + - column: H + row: 327 + expected_value: Electricity generators levy + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 328 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 327 + expected_value: 'Electricity Generator Levy: Increase the rate from 45% to 55% until 31 March 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 69 (''Electricity Generator Levy: Increase the + rate from 45% to 55% until 31 March 2028''), rows 327 to 328, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_69.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_69.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_69.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_69 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_69 + label: Policy measure + rows: + - value_id: receipts.electricity_generators_levy + label: 'Receipts: Electricity generators levy' + ordinal: 0 + row_number: 327 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: electricity_generators_levy + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: electricity_generators_levy + label: Policy category + guard_cells: + - column: D + row: 327 + expected_value: 'Electricity Generator Levy: Increase the rate from 45% to 55% until 31 March 2028' + label: measure + - column: H + row: 327 + expected_value: Electricity generators levy + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 328 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 327 + expected_value: 'Electricity Generator Levy: Increase the rate from 45% to 55% until 31 March 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 69 (''Electricity Generator Levy: Increase the + rate from 45% to 55% until 31 March 2028''), rows 327 to 328, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_69.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_69.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_69.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_69 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_69 + label: Policy measure + rows: + - value_id: receipts.electricity_generators_levy + label: 'Receipts: Electricity generators levy' + ordinal: 0 + row_number: 327 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: electricity_generators_levy + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: electricity_generators_levy + label: Policy category + guard_cells: + - column: D + row: 327 + expected_value: 'Electricity Generator Levy: Increase the rate from 45% to 55% until 31 March 2028' + label: measure + - column: H + row: 327 + expected_value: Electricity generators levy + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 328 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 327 + expected_value: 'Electricity Generator Levy: Increase the rate from 45% to 55% until 31 March 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 69 (''Electricity Generator Levy: Increase the + rate from 45% to 55% until 31 March 2028''), rows 327 to 328, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_69.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_69.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_69.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_69 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_69 + label: Policy measure + rows: + - value_id: receipts.electricity_generators_levy + label: 'Receipts: Electricity generators levy' + ordinal: 0 + row_number: 327 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: electricity_generators_levy + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: electricity_generators_levy + label: Policy category + guard_cells: + - column: D + row: 327 + expected_value: 'Electricity Generator Levy: Increase the rate from 45% to 55% until 31 March 2028' + label: measure + - column: H + row: 327 + expected_value: Electricity generators levy + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 328 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 327 + expected_value: 'Electricity Generator Levy: Increase the rate from 45% to 55% until 31 March 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 69 (''Electricity Generator Levy: Increase the + rate from 45% to 55% until 31 March 2028''), rows 327 to 328, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_69.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_69.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_69.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_69 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_69 + label: Policy measure + rows: + - value_id: receipts.electricity_generators_levy + label: 'Receipts: Electricity generators levy' + ordinal: 0 + row_number: 327 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: electricity_generators_levy + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: electricity_generators_levy + label: Policy category + guard_cells: + - column: D + row: 327 + expected_value: 'Electricity Generator Levy: Increase the rate from 45% to 55% until 31 March 2028' + label: measure + - column: H + row: 327 + expected_value: Electricity generators levy + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 328 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 327 + expected_value: 'Electricity Generator Levy: Increase the rate from 45% to 55% until 31 March 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 69 (''Electricity Generator Levy: Increase the + rate from 45% to 55% until 31 March 2028''), rows 327 to 328, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_70.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_70.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_70.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_70 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_70 + label: Policy measure + rows: + - value_id: receipts.environmental_levies + label: 'Receipts: Environmental levies' + ordinal: 0 + row_number: 330 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: environmental_levies + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: environmental_levies + label: Policy category + guard_cells: + - column: D + row: 330 + expected_value: 'Industrial Electricity: Fund the British Industrial Competitiveness Scheme starting + from 1 April 2027, including a backdated payment for eligible businesses ' + label: measure + - column: H + row: 330 + expected_value: Environmental levies + label: category + - value_id: current_ame.energy_bills_subsidies + label: 'Current AME: Energy bills subsidies' + ordinal: 1 + row_number: 331 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: energy_bills_subsidies + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: energy_bills_subsidies + label: Policy category + guard_cells: + - column: D + row: 330 + expected_value: 'Industrial Electricity: Fund the British Industrial Competitiveness Scheme starting + from 1 April 2027, including a backdated payment for eligible businesses ' + label: measure + - column: H + row: 331 + expected_value: Energy bills subsidies + label: category + - value_id: current_ame.other_departmental_expenditure_current + label: 'Current AME: Other departmental expenditure (current)' + ordinal: 2 + row_number: 332 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_departmental_expenditure_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_departmental_expenditure_current + label: Policy category + guard_cells: + - column: D + row: 330 + expected_value: 'Industrial Electricity: Fund the British Industrial Competitiveness Scheme starting + from 1 April 2027, including a backdated payment for eligible businesses ' + label: measure + - column: H + row: 332 + expected_value: Other departmental expenditure (current) + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 333 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 330 + expected_value: 'Industrial Electricity: Fund the British Industrial Competitiveness Scheme starting + from 1 April 2027, including a backdated payment for eligible businesses ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 70 (''Industrial Electricity: Fund the British + Industrial Competitiveness Scheme starting from 1 April 2027, including a backdated payment for + eligible businesses ''), rows 330 to 333, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_70.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_70.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_70.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_70 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_70 + label: Policy measure + rows: + - value_id: receipts.environmental_levies + label: 'Receipts: Environmental levies' + ordinal: 0 + row_number: 330 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: environmental_levies + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: environmental_levies + label: Policy category + guard_cells: + - column: D + row: 330 + expected_value: 'Industrial Electricity: Fund the British Industrial Competitiveness Scheme starting + from 1 April 2027, including a backdated payment for eligible businesses ' + label: measure + - column: H + row: 330 + expected_value: Environmental levies + label: category + - value_id: current_ame.energy_bills_subsidies + label: 'Current AME: Energy bills subsidies' + ordinal: 1 + row_number: 331 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: energy_bills_subsidies + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: energy_bills_subsidies + label: Policy category + guard_cells: + - column: D + row: 330 + expected_value: 'Industrial Electricity: Fund the British Industrial Competitiveness Scheme starting + from 1 April 2027, including a backdated payment for eligible businesses ' + label: measure + - column: H + row: 331 + expected_value: Energy bills subsidies + label: category + - value_id: current_ame.other_departmental_expenditure_current + label: 'Current AME: Other departmental expenditure (current)' + ordinal: 2 + row_number: 332 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_departmental_expenditure_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_departmental_expenditure_current + label: Policy category + guard_cells: + - column: D + row: 330 + expected_value: 'Industrial Electricity: Fund the British Industrial Competitiveness Scheme starting + from 1 April 2027, including a backdated payment for eligible businesses ' + label: measure + - column: H + row: 332 + expected_value: Other departmental expenditure (current) + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 333 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 330 + expected_value: 'Industrial Electricity: Fund the British Industrial Competitiveness Scheme starting + from 1 April 2027, including a backdated payment for eligible businesses ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 70 (''Industrial Electricity: Fund the British + Industrial Competitiveness Scheme starting from 1 April 2027, including a backdated payment for + eligible businesses ''), rows 330 to 333, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_70.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_70.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_70.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_70 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_70 + label: Policy measure + rows: + - value_id: receipts.environmental_levies + label: 'Receipts: Environmental levies' + ordinal: 0 + row_number: 330 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: environmental_levies + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: environmental_levies + label: Policy category + guard_cells: + - column: D + row: 330 + expected_value: 'Industrial Electricity: Fund the British Industrial Competitiveness Scheme starting + from 1 April 2027, including a backdated payment for eligible businesses ' + label: measure + - column: H + row: 330 + expected_value: Environmental levies + label: category + - value_id: current_ame.energy_bills_subsidies + label: 'Current AME: Energy bills subsidies' + ordinal: 1 + row_number: 331 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: energy_bills_subsidies + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: energy_bills_subsidies + label: Policy category + guard_cells: + - column: D + row: 330 + expected_value: 'Industrial Electricity: Fund the British Industrial Competitiveness Scheme starting + from 1 April 2027, including a backdated payment for eligible businesses ' + label: measure + - column: H + row: 331 + expected_value: Energy bills subsidies + label: category + - value_id: current_ame.other_departmental_expenditure_current + label: 'Current AME: Other departmental expenditure (current)' + ordinal: 2 + row_number: 332 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_departmental_expenditure_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_departmental_expenditure_current + label: Policy category + guard_cells: + - column: D + row: 330 + expected_value: 'Industrial Electricity: Fund the British Industrial Competitiveness Scheme starting + from 1 April 2027, including a backdated payment for eligible businesses ' + label: measure + - column: H + row: 332 + expected_value: Other departmental expenditure (current) + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 333 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 330 + expected_value: 'Industrial Electricity: Fund the British Industrial Competitiveness Scheme starting + from 1 April 2027, including a backdated payment for eligible businesses ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 70 (''Industrial Electricity: Fund the British + Industrial Competitiveness Scheme starting from 1 April 2027, including a backdated payment for + eligible businesses ''), rows 330 to 333, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_70.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_70.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_70.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_70 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_70 + label: Policy measure + rows: + - value_id: receipts.environmental_levies + label: 'Receipts: Environmental levies' + ordinal: 0 + row_number: 330 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: environmental_levies + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: environmental_levies + label: Policy category + guard_cells: + - column: D + row: 330 + expected_value: 'Industrial Electricity: Fund the British Industrial Competitiveness Scheme starting + from 1 April 2027, including a backdated payment for eligible businesses ' + label: measure + - column: H + row: 330 + expected_value: Environmental levies + label: category + - value_id: current_ame.energy_bills_subsidies + label: 'Current AME: Energy bills subsidies' + ordinal: 1 + row_number: 331 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: energy_bills_subsidies + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: energy_bills_subsidies + label: Policy category + guard_cells: + - column: D + row: 330 + expected_value: 'Industrial Electricity: Fund the British Industrial Competitiveness Scheme starting + from 1 April 2027, including a backdated payment for eligible businesses ' + label: measure + - column: H + row: 331 + expected_value: Energy bills subsidies + label: category + - value_id: current_ame.other_departmental_expenditure_current + label: 'Current AME: Other departmental expenditure (current)' + ordinal: 2 + row_number: 332 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_departmental_expenditure_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_departmental_expenditure_current + label: Policy category + guard_cells: + - column: D + row: 330 + expected_value: 'Industrial Electricity: Fund the British Industrial Competitiveness Scheme starting + from 1 April 2027, including a backdated payment for eligible businesses ' + label: measure + - column: H + row: 332 + expected_value: Other departmental expenditure (current) + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 333 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 330 + expected_value: 'Industrial Electricity: Fund the British Industrial Competitiveness Scheme starting + from 1 April 2027, including a backdated payment for eligible businesses ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 70 (''Industrial Electricity: Fund the British + Industrial Competitiveness Scheme starting from 1 April 2027, including a backdated payment for + eligible businesses ''), rows 330 to 333, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_70.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_70.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_70.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_70 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_70 + label: Policy measure + rows: + - value_id: receipts.environmental_levies + label: 'Receipts: Environmental levies' + ordinal: 0 + row_number: 330 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: environmental_levies + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: environmental_levies + label: Policy category + guard_cells: + - column: D + row: 330 + expected_value: 'Industrial Electricity: Fund the British Industrial Competitiveness Scheme starting + from 1 April 2027, including a backdated payment for eligible businesses ' + label: measure + - column: H + row: 330 + expected_value: Environmental levies + label: category + - value_id: current_ame.energy_bills_subsidies + label: 'Current AME: Energy bills subsidies' + ordinal: 1 + row_number: 331 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: energy_bills_subsidies + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: energy_bills_subsidies + label: Policy category + guard_cells: + - column: D + row: 330 + expected_value: 'Industrial Electricity: Fund the British Industrial Competitiveness Scheme starting + from 1 April 2027, including a backdated payment for eligible businesses ' + label: measure + - column: H + row: 331 + expected_value: Energy bills subsidies + label: category + - value_id: current_ame.other_departmental_expenditure_current + label: 'Current AME: Other departmental expenditure (current)' + ordinal: 2 + row_number: 332 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_departmental_expenditure_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_departmental_expenditure_current + label: Policy category + guard_cells: + - column: D + row: 330 + expected_value: 'Industrial Electricity: Fund the British Industrial Competitiveness Scheme starting + from 1 April 2027, including a backdated payment for eligible businesses ' + label: measure + - column: H + row: 332 + expected_value: Other departmental expenditure (current) + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 333 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 330 + expected_value: 'Industrial Electricity: Fund the British Industrial Competitiveness Scheme starting + from 1 April 2027, including a backdated payment for eligible businesses ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 70 (''Industrial Electricity: Fund the British + Industrial Competitiveness Scheme starting from 1 April 2027, including a backdated payment for + eligible businesses ''), rows 330 to 333, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_70.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_70.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_70.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_70 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_70 + label: Policy measure + rows: + - value_id: receipts.environmental_levies + label: 'Receipts: Environmental levies' + ordinal: 0 + row_number: 330 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: environmental_levies + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: environmental_levies + label: Policy category + guard_cells: + - column: D + row: 330 + expected_value: 'Industrial Electricity: Fund the British Industrial Competitiveness Scheme starting + from 1 April 2027, including a backdated payment for eligible businesses ' + label: measure + - column: H + row: 330 + expected_value: Environmental levies + label: category + - value_id: current_ame.energy_bills_subsidies + label: 'Current AME: Energy bills subsidies' + ordinal: 1 + row_number: 331 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: energy_bills_subsidies + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: energy_bills_subsidies + label: Policy category + guard_cells: + - column: D + row: 330 + expected_value: 'Industrial Electricity: Fund the British Industrial Competitiveness Scheme starting + from 1 April 2027, including a backdated payment for eligible businesses ' + label: measure + - column: H + row: 331 + expected_value: Energy bills subsidies + label: category + - value_id: current_ame.other_departmental_expenditure_current + label: 'Current AME: Other departmental expenditure (current)' + ordinal: 2 + row_number: 332 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_departmental_expenditure_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_departmental_expenditure_current + label: Policy category + guard_cells: + - column: D + row: 330 + expected_value: 'Industrial Electricity: Fund the British Industrial Competitiveness Scheme starting + from 1 April 2027, including a backdated payment for eligible businesses ' + label: measure + - column: H + row: 332 + expected_value: Other departmental expenditure (current) + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 333 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 330 + expected_value: 'Industrial Electricity: Fund the British Industrial Competitiveness Scheme starting + from 1 April 2027, including a backdated payment for eligible businesses ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 70 (''Industrial Electricity: Fund the British + Industrial Competitiveness Scheme starting from 1 April 2027, including a backdated payment for + eligible businesses ''), rows 330 to 333, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_71.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_71.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_71.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_71 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_71 + label: Policy measure + rows: + - value_id: receipts.climate_change_levy + label: 'Receipts: Climate change levy' + ordinal: 0 + row_number: 335 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: climate_change_levy + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: climate_change_levy + label: Policy category + guard_cells: + - column: D + row: 335 + expected_value: 'Carbon Price Support (CPS): Remove the CPS rates to reduce energy bills from 1 + April 2028' + label: measure + - column: H + row: 335 + expected_value: Climate change levy + label: category + - value_id: receipts.eu_ets_auction_receipts + label: 'Receipts: EU ETS auction receipts' + ordinal: 1 + row_number: 336 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: eu_ets_auction_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: eu_ets_auction_receipts + label: Policy category + guard_cells: + - column: D + row: 335 + expected_value: 'Carbon Price Support (CPS): Remove the CPS rates to reduce energy bills from 1 + April 2028' + label: measure + - column: H + row: 336 + expected_value: EU ETS auction receipts + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 337 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 335 + expected_value: 'Carbon Price Support (CPS): Remove the CPS rates to reduce energy bills from 1 + April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 71 (''Carbon Price Support (CPS): Remove the CPS + rates to reduce energy bills from 1 April 2028''), rows 335 to 337, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_71.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_71.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_71.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_71 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_71 + label: Policy measure + rows: + - value_id: receipts.climate_change_levy + label: 'Receipts: Climate change levy' + ordinal: 0 + row_number: 335 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: climate_change_levy + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: climate_change_levy + label: Policy category + guard_cells: + - column: D + row: 335 + expected_value: 'Carbon Price Support (CPS): Remove the CPS rates to reduce energy bills from 1 + April 2028' + label: measure + - column: H + row: 335 + expected_value: Climate change levy + label: category + - value_id: receipts.eu_ets_auction_receipts + label: 'Receipts: EU ETS auction receipts' + ordinal: 1 + row_number: 336 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: eu_ets_auction_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: eu_ets_auction_receipts + label: Policy category + guard_cells: + - column: D + row: 335 + expected_value: 'Carbon Price Support (CPS): Remove the CPS rates to reduce energy bills from 1 + April 2028' + label: measure + - column: H + row: 336 + expected_value: EU ETS auction receipts + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 337 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 335 + expected_value: 'Carbon Price Support (CPS): Remove the CPS rates to reduce energy bills from 1 + April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 71 (''Carbon Price Support (CPS): Remove the CPS + rates to reduce energy bills from 1 April 2028''), rows 335 to 337, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_71.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_71.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_71.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_71 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_71 + label: Policy measure + rows: + - value_id: receipts.climate_change_levy + label: 'Receipts: Climate change levy' + ordinal: 0 + row_number: 335 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: climate_change_levy + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: climate_change_levy + label: Policy category + guard_cells: + - column: D + row: 335 + expected_value: 'Carbon Price Support (CPS): Remove the CPS rates to reduce energy bills from 1 + April 2028' + label: measure + - column: H + row: 335 + expected_value: Climate change levy + label: category + - value_id: receipts.eu_ets_auction_receipts + label: 'Receipts: EU ETS auction receipts' + ordinal: 1 + row_number: 336 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: eu_ets_auction_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: eu_ets_auction_receipts + label: Policy category + guard_cells: + - column: D + row: 335 + expected_value: 'Carbon Price Support (CPS): Remove the CPS rates to reduce energy bills from 1 + April 2028' + label: measure + - column: H + row: 336 + expected_value: EU ETS auction receipts + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 337 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 335 + expected_value: 'Carbon Price Support (CPS): Remove the CPS rates to reduce energy bills from 1 + April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 71 (''Carbon Price Support (CPS): Remove the CPS + rates to reduce energy bills from 1 April 2028''), rows 335 to 337, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_71.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_71.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_71.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_71 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_71 + label: Policy measure + rows: + - value_id: receipts.climate_change_levy + label: 'Receipts: Climate change levy' + ordinal: 0 + row_number: 335 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: climate_change_levy + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: climate_change_levy + label: Policy category + guard_cells: + - column: D + row: 335 + expected_value: 'Carbon Price Support (CPS): Remove the CPS rates to reduce energy bills from 1 + April 2028' + label: measure + - column: H + row: 335 + expected_value: Climate change levy + label: category + - value_id: receipts.eu_ets_auction_receipts + label: 'Receipts: EU ETS auction receipts' + ordinal: 1 + row_number: 336 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: eu_ets_auction_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: eu_ets_auction_receipts + label: Policy category + guard_cells: + - column: D + row: 335 + expected_value: 'Carbon Price Support (CPS): Remove the CPS rates to reduce energy bills from 1 + April 2028' + label: measure + - column: H + row: 336 + expected_value: EU ETS auction receipts + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 337 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 335 + expected_value: 'Carbon Price Support (CPS): Remove the CPS rates to reduce energy bills from 1 + April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 71 (''Carbon Price Support (CPS): Remove the CPS + rates to reduce energy bills from 1 April 2028''), rows 335 to 337, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_71.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_71.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_71.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_71 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_71 + label: Policy measure + rows: + - value_id: receipts.climate_change_levy + label: 'Receipts: Climate change levy' + ordinal: 0 + row_number: 335 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: climate_change_levy + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: climate_change_levy + label: Policy category + guard_cells: + - column: D + row: 335 + expected_value: 'Carbon Price Support (CPS): Remove the CPS rates to reduce energy bills from 1 + April 2028' + label: measure + - column: H + row: 335 + expected_value: Climate change levy + label: category + - value_id: receipts.eu_ets_auction_receipts + label: 'Receipts: EU ETS auction receipts' + ordinal: 1 + row_number: 336 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: eu_ets_auction_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: eu_ets_auction_receipts + label: Policy category + guard_cells: + - column: D + row: 335 + expected_value: 'Carbon Price Support (CPS): Remove the CPS rates to reduce energy bills from 1 + April 2028' + label: measure + - column: H + row: 336 + expected_value: EU ETS auction receipts + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 337 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 335 + expected_value: 'Carbon Price Support (CPS): Remove the CPS rates to reduce energy bills from 1 + April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 71 (''Carbon Price Support (CPS): Remove the CPS + rates to reduce energy bills from 1 April 2028''), rows 335 to 337, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_71.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_71.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_71.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_71 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_71 + label: Policy measure + rows: + - value_id: receipts.climate_change_levy + label: 'Receipts: Climate change levy' + ordinal: 0 + row_number: 335 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: climate_change_levy + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: climate_change_levy + label: Policy category + guard_cells: + - column: D + row: 335 + expected_value: 'Carbon Price Support (CPS): Remove the CPS rates to reduce energy bills from 1 + April 2028' + label: measure + - column: H + row: 335 + expected_value: Climate change levy + label: category + - value_id: receipts.eu_ets_auction_receipts + label: 'Receipts: EU ETS auction receipts' + ordinal: 1 + row_number: 336 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: eu_ets_auction_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: eu_ets_auction_receipts + label: Policy category + guard_cells: + - column: D + row: 335 + expected_value: 'Carbon Price Support (CPS): Remove the CPS rates to reduce energy bills from 1 + April 2028' + label: measure + - column: H + row: 336 + expected_value: EU ETS auction receipts + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 337 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 335 + expected_value: 'Carbon Price Support (CPS): Remove the CPS rates to reduce energy bills from 1 + April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 71 (''Carbon Price Support (CPS): Remove the CPS + rates to reduce energy bills from 1 April 2028''), rows 335 to 337, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_72.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_72.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_72.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_72 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_72 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 339 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 339 + expected_value: 'Spring 2026 Youth Employment and Skills Package: Expand Youth Guarantee and apprenticeship + support' + label: measure + - column: H + row: 339 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.welfare_outside_cap + label: 'Current AME: Welfare outside cap' + ordinal: 1 + row_number: 340 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_outside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_outside_cap + label: Policy category + guard_cells: + - column: D + row: 339 + expected_value: 'Spring 2026 Youth Employment and Skills Package: Expand Youth Guarantee and apprenticeship + support' + label: measure + - column: H + row: 340 + expected_value: Welfare outside cap + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 341 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 339 + expected_value: 'Spring 2026 Youth Employment and Skills Package: Expand Youth Guarantee and apprenticeship + support' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 72 (''Spring 2026 Youth Employment and Skills Package: + Expand Youth Guarantee and apprenticeship support''), rows 339 to 341, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_72.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_72.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_72.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_72 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_72 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 339 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 339 + expected_value: 'Spring 2026 Youth Employment and Skills Package: Expand Youth Guarantee and apprenticeship + support' + label: measure + - column: H + row: 339 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.welfare_outside_cap + label: 'Current AME: Welfare outside cap' + ordinal: 1 + row_number: 340 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_outside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_outside_cap + label: Policy category + guard_cells: + - column: D + row: 339 + expected_value: 'Spring 2026 Youth Employment and Skills Package: Expand Youth Guarantee and apprenticeship + support' + label: measure + - column: H + row: 340 + expected_value: Welfare outside cap + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 341 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 339 + expected_value: 'Spring 2026 Youth Employment and Skills Package: Expand Youth Guarantee and apprenticeship + support' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 72 (''Spring 2026 Youth Employment and Skills Package: + Expand Youth Guarantee and apprenticeship support''), rows 339 to 341, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_72.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_72.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_72.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_72 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_72 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 339 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 339 + expected_value: 'Spring 2026 Youth Employment and Skills Package: Expand Youth Guarantee and apprenticeship + support' + label: measure + - column: H + row: 339 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.welfare_outside_cap + label: 'Current AME: Welfare outside cap' + ordinal: 1 + row_number: 340 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_outside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_outside_cap + label: Policy category + guard_cells: + - column: D + row: 339 + expected_value: 'Spring 2026 Youth Employment and Skills Package: Expand Youth Guarantee and apprenticeship + support' + label: measure + - column: H + row: 340 + expected_value: Welfare outside cap + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 341 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 339 + expected_value: 'Spring 2026 Youth Employment and Skills Package: Expand Youth Guarantee and apprenticeship + support' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 72 (''Spring 2026 Youth Employment and Skills Package: + Expand Youth Guarantee and apprenticeship support''), rows 339 to 341, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_72.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_72.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_72.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_72 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_72 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 339 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 339 + expected_value: 'Spring 2026 Youth Employment and Skills Package: Expand Youth Guarantee and apprenticeship + support' + label: measure + - column: H + row: 339 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.welfare_outside_cap + label: 'Current AME: Welfare outside cap' + ordinal: 1 + row_number: 340 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_outside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_outside_cap + label: Policy category + guard_cells: + - column: D + row: 339 + expected_value: 'Spring 2026 Youth Employment and Skills Package: Expand Youth Guarantee and apprenticeship + support' + label: measure + - column: H + row: 340 + expected_value: Welfare outside cap + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 341 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 339 + expected_value: 'Spring 2026 Youth Employment and Skills Package: Expand Youth Guarantee and apprenticeship + support' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 72 (''Spring 2026 Youth Employment and Skills Package: + Expand Youth Guarantee and apprenticeship support''), rows 339 to 341, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_72.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_72.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_72.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_72 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_72 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 339 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 339 + expected_value: 'Spring 2026 Youth Employment and Skills Package: Expand Youth Guarantee and apprenticeship + support' + label: measure + - column: H + row: 339 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.welfare_outside_cap + label: 'Current AME: Welfare outside cap' + ordinal: 1 + row_number: 340 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_outside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_outside_cap + label: Policy category + guard_cells: + - column: D + row: 339 + expected_value: 'Spring 2026 Youth Employment and Skills Package: Expand Youth Guarantee and apprenticeship + support' + label: measure + - column: H + row: 340 + expected_value: Welfare outside cap + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 341 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 339 + expected_value: 'Spring 2026 Youth Employment and Skills Package: Expand Youth Guarantee and apprenticeship + support' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 72 (''Spring 2026 Youth Employment and Skills Package: + Expand Youth Guarantee and apprenticeship support''), rows 339 to 341, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_72.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_72.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_72.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_72 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_72 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 339 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 339 + expected_value: 'Spring 2026 Youth Employment and Skills Package: Expand Youth Guarantee and apprenticeship + support' + label: measure + - column: H + row: 339 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.welfare_outside_cap + label: 'Current AME: Welfare outside cap' + ordinal: 1 + row_number: 340 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_outside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_outside_cap + label: Policy category + guard_cells: + - column: D + row: 339 + expected_value: 'Spring 2026 Youth Employment and Skills Package: Expand Youth Guarantee and apprenticeship + support' + label: measure + - column: H + row: 340 + expected_value: Welfare outside cap + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 341 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 339 + expected_value: 'Spring 2026 Youth Employment and Skills Package: Expand Youth Guarantee and apprenticeship + support' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 72 (''Spring 2026 Youth Employment and Skills Package: + Expand Youth Guarantee and apprenticeship support''), rows 339 to 341, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_73.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_73.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_73.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_73 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_73 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 343 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 343 + expected_value: 'Skills: Re-establish the Union Learning Fund in England' + label: measure + - column: H + row: 343 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 344 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 343 + expected_value: 'Skills: Re-establish the Union Learning Fund in England' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 73 (''Skills: Re-establish the Union Learning Fund + in England''), rows 343 to 344, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_73.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_73.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_73.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_73 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_73 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 343 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 343 + expected_value: 'Skills: Re-establish the Union Learning Fund in England' + label: measure + - column: H + row: 343 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 344 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 343 + expected_value: 'Skills: Re-establish the Union Learning Fund in England' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 73 (''Skills: Re-establish the Union Learning Fund + in England''), rows 343 to 344, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_73.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_73.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_73.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_73 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_73 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 343 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 343 + expected_value: 'Skills: Re-establish the Union Learning Fund in England' + label: measure + - column: H + row: 343 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 344 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 343 + expected_value: 'Skills: Re-establish the Union Learning Fund in England' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 73 (''Skills: Re-establish the Union Learning Fund + in England''), rows 343 to 344, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_73.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_73.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_73.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_73 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_73 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 343 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 343 + expected_value: 'Skills: Re-establish the Union Learning Fund in England' + label: measure + - column: H + row: 343 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 344 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 343 + expected_value: 'Skills: Re-establish the Union Learning Fund in England' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 73 (''Skills: Re-establish the Union Learning Fund + in England''), rows 343 to 344, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_73.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_73.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_73.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_73 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_73 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 343 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 343 + expected_value: 'Skills: Re-establish the Union Learning Fund in England' + label: measure + - column: H + row: 343 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 344 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 343 + expected_value: 'Skills: Re-establish the Union Learning Fund in England' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 73 (''Skills: Re-establish the Union Learning Fund + in England''), rows 343 to 344, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_73.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_73.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_73.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_73 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_73 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 343 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 343 + expected_value: 'Skills: Re-establish the Union Learning Fund in England' + label: measure + - column: H + row: 343 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 344 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 343 + expected_value: 'Skills: Re-establish the Union Learning Fund in England' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 73 (''Skills: Re-establish the Union Learning Fund + in England''), rows 343 to 344, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_74.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_74.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_74.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_74 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_74 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 346 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 346 + expected_value: 'Investment for Growth: Support strategic technologies, local growth and key industries' + label: measure + - column: H + row: 346 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.capital_grants_to_private_sector + label: 'Capital DEL: Capital grants to private sector' + ordinal: 1 + row_number: 347 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: capital_grants_to_private_sector + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: capital_grants_to_private_sector + label: Policy category + guard_cells: + - column: D + row: 346 + expected_value: 'Investment for Growth: Support strategic technologies, local growth and key industries' + label: measure + - column: H + row: 347 + expected_value: Capital grants to private sector + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 2 + row_number: 348 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 346 + expected_value: 'Investment for Growth: Support strategic technologies, local growth and key industries' + label: measure + - column: H + row: 348 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 349 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 346 + expected_value: 'Investment for Growth: Support strategic technologies, local growth and key industries' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 74 (''Investment for Growth: Support strategic + technologies, local growth and key industries''), rows 346 to 349, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_74.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_74.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_74.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_74 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_74 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 346 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 346 + expected_value: 'Investment for Growth: Support strategic technologies, local growth and key industries' + label: measure + - column: H + row: 346 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.capital_grants_to_private_sector + label: 'Capital DEL: Capital grants to private sector' + ordinal: 1 + row_number: 347 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: capital_grants_to_private_sector + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: capital_grants_to_private_sector + label: Policy category + guard_cells: + - column: D + row: 346 + expected_value: 'Investment for Growth: Support strategic technologies, local growth and key industries' + label: measure + - column: H + row: 347 + expected_value: Capital grants to private sector + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 2 + row_number: 348 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 346 + expected_value: 'Investment for Growth: Support strategic technologies, local growth and key industries' + label: measure + - column: H + row: 348 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 349 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 346 + expected_value: 'Investment for Growth: Support strategic technologies, local growth and key industries' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 74 (''Investment for Growth: Support strategic + technologies, local growth and key industries''), rows 346 to 349, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_74.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_74.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_74.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_74 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_74 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 346 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 346 + expected_value: 'Investment for Growth: Support strategic technologies, local growth and key industries' + label: measure + - column: H + row: 346 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.capital_grants_to_private_sector + label: 'Capital DEL: Capital grants to private sector' + ordinal: 1 + row_number: 347 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: capital_grants_to_private_sector + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: capital_grants_to_private_sector + label: Policy category + guard_cells: + - column: D + row: 346 + expected_value: 'Investment for Growth: Support strategic technologies, local growth and key industries' + label: measure + - column: H + row: 347 + expected_value: Capital grants to private sector + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 2 + row_number: 348 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 346 + expected_value: 'Investment for Growth: Support strategic technologies, local growth and key industries' + label: measure + - column: H + row: 348 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 349 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 346 + expected_value: 'Investment for Growth: Support strategic technologies, local growth and key industries' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 74 (''Investment for Growth: Support strategic + technologies, local growth and key industries''), rows 346 to 349, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_74.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_74.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_74.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_74 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_74 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 346 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 346 + expected_value: 'Investment for Growth: Support strategic technologies, local growth and key industries' + label: measure + - column: H + row: 346 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.capital_grants_to_private_sector + label: 'Capital DEL: Capital grants to private sector' + ordinal: 1 + row_number: 347 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: capital_grants_to_private_sector + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: capital_grants_to_private_sector + label: Policy category + guard_cells: + - column: D + row: 346 + expected_value: 'Investment for Growth: Support strategic technologies, local growth and key industries' + label: measure + - column: H + row: 347 + expected_value: Capital grants to private sector + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 2 + row_number: 348 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 346 + expected_value: 'Investment for Growth: Support strategic technologies, local growth and key industries' + label: measure + - column: H + row: 348 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 349 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 346 + expected_value: 'Investment for Growth: Support strategic technologies, local growth and key industries' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 74 (''Investment for Growth: Support strategic + technologies, local growth and key industries''), rows 346 to 349, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_74.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_74.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_74.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_74 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_74 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 346 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 346 + expected_value: 'Investment for Growth: Support strategic technologies, local growth and key industries' + label: measure + - column: H + row: 346 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.capital_grants_to_private_sector + label: 'Capital DEL: Capital grants to private sector' + ordinal: 1 + row_number: 347 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: capital_grants_to_private_sector + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: capital_grants_to_private_sector + label: Policy category + guard_cells: + - column: D + row: 346 + expected_value: 'Investment for Growth: Support strategic technologies, local growth and key industries' + label: measure + - column: H + row: 347 + expected_value: Capital grants to private sector + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 2 + row_number: 348 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 346 + expected_value: 'Investment for Growth: Support strategic technologies, local growth and key industries' + label: measure + - column: H + row: 348 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 349 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 346 + expected_value: 'Investment for Growth: Support strategic technologies, local growth and key industries' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 74 (''Investment for Growth: Support strategic + technologies, local growth and key industries''), rows 346 to 349, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_74.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_74.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_74.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_74 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_74 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 346 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 346 + expected_value: 'Investment for Growth: Support strategic technologies, local growth and key industries' + label: measure + - column: H + row: 346 + expected_value: PSCE in RDEL + label: category + - value_id: capital_del.capital_grants_to_private_sector + label: 'Capital DEL: Capital grants to private sector' + ordinal: 1 + row_number: 347 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: capital_grants_to_private_sector + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: capital_grants_to_private_sector + label: Policy category + guard_cells: + - column: D + row: 346 + expected_value: 'Investment for Growth: Support strategic technologies, local growth and key industries' + label: measure + - column: H + row: 347 + expected_value: Capital grants to private sector + label: category + - value_id: capital_del.psgi_in_cdel + label: 'Capital DEL: PSGI in CDEL' + ordinal: 2 + row_number: 348 + expected_row_header_column: G + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_head: capital_del + policy_category: psgi_in_cdel + constraints: + - variable: policy_head + operator: == + value: capital_del + label: Policy head + - variable: policy_category + operator: == + value: psgi_in_cdel + label: Policy category + guard_cells: + - column: D + row: 346 + expected_value: 'Investment for Growth: Support strategic technologies, local growth and key industries' + label: measure + - column: H + row: 348 + expected_value: PSGI in CDEL + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 349 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 346 + expected_value: 'Investment for Growth: Support strategic technologies, local growth and key industries' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 74 (''Investment for Growth: Support strategic + technologies, local growth and key industries''), rows 346 to 349, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_75.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_75.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_75.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_75 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_75 + label: Policy measure + rows: + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 0 + row_number: 351 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 351 + expected_value: 'British Business Bank: Expand the Growth Guarantee Scheme to support £6.5 billion + of additional SME lending across this Parliament ' + label: measure + - column: H + row: 351 + expected_value: Other AME (current) + label: category + - value_id: capital_ame.other_departmental_expenditure_capital + label: 'Capital AME: Other departmental expenditure (capital)' + ordinal: 1 + row_number: 352 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: other_departmental_expenditure_capital + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: other_departmental_expenditure_capital + label: Policy category + guard_cells: + - column: D + row: 351 + expected_value: 'British Business Bank: Expand the Growth Guarantee Scheme to support £6.5 billion + of additional SME lending across this Parliament ' + label: measure + - column: H + row: 352 + expected_value: Other departmental expenditure (capital) + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 353 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 351 + expected_value: 'British Business Bank: Expand the Growth Guarantee Scheme to support £6.5 billion + of additional SME lending across this Parliament ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 75 (''British Business Bank: Expand the Growth + Guarantee Scheme to support £6.5 billion of additional SME lending across this Parliament ''), rows + 351 to 353, GBP million. Note: This table uses the convention that a negative sign implies a loss + to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_75.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_75.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_75.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_75 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_75 + label: Policy measure + rows: + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 0 + row_number: 351 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 351 + expected_value: 'British Business Bank: Expand the Growth Guarantee Scheme to support £6.5 billion + of additional SME lending across this Parliament ' + label: measure + - column: H + row: 351 + expected_value: Other AME (current) + label: category + - value_id: capital_ame.other_departmental_expenditure_capital + label: 'Capital AME: Other departmental expenditure (capital)' + ordinal: 1 + row_number: 352 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: other_departmental_expenditure_capital + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: other_departmental_expenditure_capital + label: Policy category + guard_cells: + - column: D + row: 351 + expected_value: 'British Business Bank: Expand the Growth Guarantee Scheme to support £6.5 billion + of additional SME lending across this Parliament ' + label: measure + - column: H + row: 352 + expected_value: Other departmental expenditure (capital) + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 353 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 351 + expected_value: 'British Business Bank: Expand the Growth Guarantee Scheme to support £6.5 billion + of additional SME lending across this Parliament ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 75 (''British Business Bank: Expand the Growth + Guarantee Scheme to support £6.5 billion of additional SME lending across this Parliament ''), rows + 351 to 353, GBP million. Note: This table uses the convention that a negative sign implies a loss + to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_75.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_75.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_75.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_75 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_75 + label: Policy measure + rows: + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 0 + row_number: 351 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 351 + expected_value: 'British Business Bank: Expand the Growth Guarantee Scheme to support £6.5 billion + of additional SME lending across this Parliament ' + label: measure + - column: H + row: 351 + expected_value: Other AME (current) + label: category + - value_id: capital_ame.other_departmental_expenditure_capital + label: 'Capital AME: Other departmental expenditure (capital)' + ordinal: 1 + row_number: 352 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: other_departmental_expenditure_capital + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: other_departmental_expenditure_capital + label: Policy category + guard_cells: + - column: D + row: 351 + expected_value: 'British Business Bank: Expand the Growth Guarantee Scheme to support £6.5 billion + of additional SME lending across this Parliament ' + label: measure + - column: H + row: 352 + expected_value: Other departmental expenditure (capital) + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 353 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 351 + expected_value: 'British Business Bank: Expand the Growth Guarantee Scheme to support £6.5 billion + of additional SME lending across this Parliament ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 75 (''British Business Bank: Expand the Growth + Guarantee Scheme to support £6.5 billion of additional SME lending across this Parliament ''), rows + 351 to 353, GBP million. Note: This table uses the convention that a negative sign implies a loss + to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_75.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_75.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_75.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_75 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_75 + label: Policy measure + rows: + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 0 + row_number: 351 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 351 + expected_value: 'British Business Bank: Expand the Growth Guarantee Scheme to support £6.5 billion + of additional SME lending across this Parliament ' + label: measure + - column: H + row: 351 + expected_value: Other AME (current) + label: category + - value_id: capital_ame.other_departmental_expenditure_capital + label: 'Capital AME: Other departmental expenditure (capital)' + ordinal: 1 + row_number: 352 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: other_departmental_expenditure_capital + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: other_departmental_expenditure_capital + label: Policy category + guard_cells: + - column: D + row: 351 + expected_value: 'British Business Bank: Expand the Growth Guarantee Scheme to support £6.5 billion + of additional SME lending across this Parliament ' + label: measure + - column: H + row: 352 + expected_value: Other departmental expenditure (capital) + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 353 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 351 + expected_value: 'British Business Bank: Expand the Growth Guarantee Scheme to support £6.5 billion + of additional SME lending across this Parliament ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 75 (''British Business Bank: Expand the Growth + Guarantee Scheme to support £6.5 billion of additional SME lending across this Parliament ''), rows + 351 to 353, GBP million. Note: This table uses the convention that a negative sign implies a loss + to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_75.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_75.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_75.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_75 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_75 + label: Policy measure + rows: + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 0 + row_number: 351 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 351 + expected_value: 'British Business Bank: Expand the Growth Guarantee Scheme to support £6.5 billion + of additional SME lending across this Parliament ' + label: measure + - column: H + row: 351 + expected_value: Other AME (current) + label: category + - value_id: capital_ame.other_departmental_expenditure_capital + label: 'Capital AME: Other departmental expenditure (capital)' + ordinal: 1 + row_number: 352 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: other_departmental_expenditure_capital + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: other_departmental_expenditure_capital + label: Policy category + guard_cells: + - column: D + row: 351 + expected_value: 'British Business Bank: Expand the Growth Guarantee Scheme to support £6.5 billion + of additional SME lending across this Parliament ' + label: measure + - column: H + row: 352 + expected_value: Other departmental expenditure (capital) + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 353 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 351 + expected_value: 'British Business Bank: Expand the Growth Guarantee Scheme to support £6.5 billion + of additional SME lending across this Parliament ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 75 (''British Business Bank: Expand the Growth + Guarantee Scheme to support £6.5 billion of additional SME lending across this Parliament ''), rows + 351 to 353, GBP million. Note: This table uses the convention that a negative sign implies a loss + to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_75.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_75.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_75.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_75 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_75 + label: Policy measure + rows: + - value_id: current_ame.other_ame_current + label: 'Current AME: Other AME (current)' + ordinal: 0 + row_number: 351 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: other_ame_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_current + label: Policy category + guard_cells: + - column: D + row: 351 + expected_value: 'British Business Bank: Expand the Growth Guarantee Scheme to support £6.5 billion + of additional SME lending across this Parliament ' + label: measure + - column: H + row: 351 + expected_value: Other AME (current) + label: category + - value_id: capital_ame.other_departmental_expenditure_capital + label: 'Capital AME: Other departmental expenditure (capital)' + ordinal: 1 + row_number: 352 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: other_departmental_expenditure_capital + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: other_departmental_expenditure_capital + label: Policy category + guard_cells: + - column: D + row: 351 + expected_value: 'British Business Bank: Expand the Growth Guarantee Scheme to support £6.5 billion + of additional SME lending across this Parliament ' + label: measure + - column: H + row: 352 + expected_value: Other departmental expenditure (capital) + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 353 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 351 + expected_value: 'British Business Bank: Expand the Growth Guarantee Scheme to support £6.5 billion + of additional SME lending across this Parliament ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 75 (''British Business Bank: Expand the Growth + Guarantee Scheme to support £6.5 billion of additional SME lending across this Parliament ''), rows + 351 to 353, GBP million. Note: This table uses the convention that a negative sign implies a loss + to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_76.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_76.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_76.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_76 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_76 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 355 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 355 + expected_value: 'Leeds City Fund: Establish the Leeds City Fund with 100% retention of business + rates growth' + label: measure + - column: H + row: 355 + expected_value: Business rates + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 356 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 355 + expected_value: 'Leeds City Fund: Establish the Leeds City Fund with 100% retention of business + rates growth' + label: measure + - column: H + row: 356 + expected_value: PSCE in RDEL + label: category + - value_id: capital_ame.locally_financed_capital_expenditure + label: 'Capital AME: Locally-financed capital expenditure' + ordinal: 2 + row_number: 357 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: locally_financed_capital_expenditure + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_capital_expenditure + label: Policy category + guard_cells: + - column: D + row: 355 + expected_value: 'Leeds City Fund: Establish the Leeds City Fund with 100% retention of business + rates growth' + label: measure + - column: H + row: 357 + expected_value: Locally-financed capital expenditure + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 358 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 355 + expected_value: 'Leeds City Fund: Establish the Leeds City Fund with 100% retention of business + rates growth' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 76 (''Leeds City Fund: Establish the Leeds City + Fund with 100% retention of business rates growth''), rows 355 to 358, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_76.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_76.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_76.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_76 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_76 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 355 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 355 + expected_value: 'Leeds City Fund: Establish the Leeds City Fund with 100% retention of business + rates growth' + label: measure + - column: H + row: 355 + expected_value: Business rates + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 356 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 355 + expected_value: 'Leeds City Fund: Establish the Leeds City Fund with 100% retention of business + rates growth' + label: measure + - column: H + row: 356 + expected_value: PSCE in RDEL + label: category + - value_id: capital_ame.locally_financed_capital_expenditure + label: 'Capital AME: Locally-financed capital expenditure' + ordinal: 2 + row_number: 357 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: locally_financed_capital_expenditure + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_capital_expenditure + label: Policy category + guard_cells: + - column: D + row: 355 + expected_value: 'Leeds City Fund: Establish the Leeds City Fund with 100% retention of business + rates growth' + label: measure + - column: H + row: 357 + expected_value: Locally-financed capital expenditure + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 358 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 355 + expected_value: 'Leeds City Fund: Establish the Leeds City Fund with 100% retention of business + rates growth' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 76 (''Leeds City Fund: Establish the Leeds City + Fund with 100% retention of business rates growth''), rows 355 to 358, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_76.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_76.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_76.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_76 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_76 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 355 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 355 + expected_value: 'Leeds City Fund: Establish the Leeds City Fund with 100% retention of business + rates growth' + label: measure + - column: H + row: 355 + expected_value: Business rates + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 356 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 355 + expected_value: 'Leeds City Fund: Establish the Leeds City Fund with 100% retention of business + rates growth' + label: measure + - column: H + row: 356 + expected_value: PSCE in RDEL + label: category + - value_id: capital_ame.locally_financed_capital_expenditure + label: 'Capital AME: Locally-financed capital expenditure' + ordinal: 2 + row_number: 357 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: locally_financed_capital_expenditure + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_capital_expenditure + label: Policy category + guard_cells: + - column: D + row: 355 + expected_value: 'Leeds City Fund: Establish the Leeds City Fund with 100% retention of business + rates growth' + label: measure + - column: H + row: 357 + expected_value: Locally-financed capital expenditure + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 358 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 355 + expected_value: 'Leeds City Fund: Establish the Leeds City Fund with 100% retention of business + rates growth' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 76 (''Leeds City Fund: Establish the Leeds City + Fund with 100% retention of business rates growth''), rows 355 to 358, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_76.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_76.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_76.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_76 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_76 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 355 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 355 + expected_value: 'Leeds City Fund: Establish the Leeds City Fund with 100% retention of business + rates growth' + label: measure + - column: H + row: 355 + expected_value: Business rates + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 356 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 355 + expected_value: 'Leeds City Fund: Establish the Leeds City Fund with 100% retention of business + rates growth' + label: measure + - column: H + row: 356 + expected_value: PSCE in RDEL + label: category + - value_id: capital_ame.locally_financed_capital_expenditure + label: 'Capital AME: Locally-financed capital expenditure' + ordinal: 2 + row_number: 357 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: locally_financed_capital_expenditure + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_capital_expenditure + label: Policy category + guard_cells: + - column: D + row: 355 + expected_value: 'Leeds City Fund: Establish the Leeds City Fund with 100% retention of business + rates growth' + label: measure + - column: H + row: 357 + expected_value: Locally-financed capital expenditure + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 358 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 355 + expected_value: 'Leeds City Fund: Establish the Leeds City Fund with 100% retention of business + rates growth' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 76 (''Leeds City Fund: Establish the Leeds City + Fund with 100% retention of business rates growth''), rows 355 to 358, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_76.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_76.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_76.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_76 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_76 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 355 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 355 + expected_value: 'Leeds City Fund: Establish the Leeds City Fund with 100% retention of business + rates growth' + label: measure + - column: H + row: 355 + expected_value: Business rates + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 356 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 355 + expected_value: 'Leeds City Fund: Establish the Leeds City Fund with 100% retention of business + rates growth' + label: measure + - column: H + row: 356 + expected_value: PSCE in RDEL + label: category + - value_id: capital_ame.locally_financed_capital_expenditure + label: 'Capital AME: Locally-financed capital expenditure' + ordinal: 2 + row_number: 357 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: locally_financed_capital_expenditure + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_capital_expenditure + label: Policy category + guard_cells: + - column: D + row: 355 + expected_value: 'Leeds City Fund: Establish the Leeds City Fund with 100% retention of business + rates growth' + label: measure + - column: H + row: 357 + expected_value: Locally-financed capital expenditure + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 358 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 355 + expected_value: 'Leeds City Fund: Establish the Leeds City Fund with 100% retention of business + rates growth' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 76 (''Leeds City Fund: Establish the Leeds City + Fund with 100% retention of business rates growth''), rows 355 to 358, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_76.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_76.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_76.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_76 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_76 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 355 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 355 + expected_value: 'Leeds City Fund: Establish the Leeds City Fund with 100% retention of business + rates growth' + label: measure + - column: H + row: 355 + expected_value: Business rates + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 356 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 355 + expected_value: 'Leeds City Fund: Establish the Leeds City Fund with 100% retention of business + rates growth' + label: measure + - column: H + row: 356 + expected_value: PSCE in RDEL + label: category + - value_id: capital_ame.locally_financed_capital_expenditure + label: 'Capital AME: Locally-financed capital expenditure' + ordinal: 2 + row_number: 357 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: locally_financed_capital_expenditure + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_capital_expenditure + label: Policy category + guard_cells: + - column: D + row: 355 + expected_value: 'Leeds City Fund: Establish the Leeds City Fund with 100% retention of business + rates growth' + label: measure + - column: H + row: 357 + expected_value: Locally-financed capital expenditure + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 358 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 355 + expected_value: 'Leeds City Fund: Establish the Leeds City Fund with 100% retention of business + rates growth' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 76 (''Leeds City Fund: Establish the Leeds City + Fund with 100% retention of business rates growth''), rows 355 to 358, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_77.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_77.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_77.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_77 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_77 + label: Policy measure + rows: + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 0 + row_number: 360 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 360 + expected_value: 'UK-India: Bring into force the Comprehensive Economic and Trade Agreement and Double + Contributions Convention from 15 July 2026' + label: measure + - column: H + row: 360 + expected_value: NICs + label: category + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 1 + row_number: 361 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 360 + expected_value: 'UK-India: Bring into force the Comprehensive Economic and Trade Agreement and Double + Contributions Convention from 15 July 2026' + label: measure + - column: H + row: 361 + expected_value: Customs duty + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 362 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 360 + expected_value: 'UK-India: Bring into force the Comprehensive Economic and Trade Agreement and Double + Contributions Convention from 15 July 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 77 (''UK-India: Bring into force the Comprehensive + Economic and Trade Agreement and Double Contributions Convention from 15 July 2026''), rows 360 + to 362, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_77.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_77.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_77.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_77 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_77 + label: Policy measure + rows: + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 0 + row_number: 360 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 360 + expected_value: 'UK-India: Bring into force the Comprehensive Economic and Trade Agreement and Double + Contributions Convention from 15 July 2026' + label: measure + - column: H + row: 360 + expected_value: NICs + label: category + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 1 + row_number: 361 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 360 + expected_value: 'UK-India: Bring into force the Comprehensive Economic and Trade Agreement and Double + Contributions Convention from 15 July 2026' + label: measure + - column: H + row: 361 + expected_value: Customs duty + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 362 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 360 + expected_value: 'UK-India: Bring into force the Comprehensive Economic and Trade Agreement and Double + Contributions Convention from 15 July 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 77 (''UK-India: Bring into force the Comprehensive + Economic and Trade Agreement and Double Contributions Convention from 15 July 2026''), rows 360 + to 362, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_77.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_77.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_77.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_77 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_77 + label: Policy measure + rows: + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 0 + row_number: 360 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 360 + expected_value: 'UK-India: Bring into force the Comprehensive Economic and Trade Agreement and Double + Contributions Convention from 15 July 2026' + label: measure + - column: H + row: 360 + expected_value: NICs + label: category + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 1 + row_number: 361 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 360 + expected_value: 'UK-India: Bring into force the Comprehensive Economic and Trade Agreement and Double + Contributions Convention from 15 July 2026' + label: measure + - column: H + row: 361 + expected_value: Customs duty + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 362 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 360 + expected_value: 'UK-India: Bring into force the Comprehensive Economic and Trade Agreement and Double + Contributions Convention from 15 July 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 77 (''UK-India: Bring into force the Comprehensive + Economic and Trade Agreement and Double Contributions Convention from 15 July 2026''), rows 360 + to 362, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_77.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_77.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_77.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_77 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_77 + label: Policy measure + rows: + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 0 + row_number: 360 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 360 + expected_value: 'UK-India: Bring into force the Comprehensive Economic and Trade Agreement and Double + Contributions Convention from 15 July 2026' + label: measure + - column: H + row: 360 + expected_value: NICs + label: category + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 1 + row_number: 361 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 360 + expected_value: 'UK-India: Bring into force the Comprehensive Economic and Trade Agreement and Double + Contributions Convention from 15 July 2026' + label: measure + - column: H + row: 361 + expected_value: Customs duty + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 362 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 360 + expected_value: 'UK-India: Bring into force the Comprehensive Economic and Trade Agreement and Double + Contributions Convention from 15 July 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 77 (''UK-India: Bring into force the Comprehensive + Economic and Trade Agreement and Double Contributions Convention from 15 July 2026''), rows 360 + to 362, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_77.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_77.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_77.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_77 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_77 + label: Policy measure + rows: + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 0 + row_number: 360 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 360 + expected_value: 'UK-India: Bring into force the Comprehensive Economic and Trade Agreement and Double + Contributions Convention from 15 July 2026' + label: measure + - column: H + row: 360 + expected_value: NICs + label: category + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 1 + row_number: 361 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 360 + expected_value: 'UK-India: Bring into force the Comprehensive Economic and Trade Agreement and Double + Contributions Convention from 15 July 2026' + label: measure + - column: H + row: 361 + expected_value: Customs duty + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 362 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 360 + expected_value: 'UK-India: Bring into force the Comprehensive Economic and Trade Agreement and Double + Contributions Convention from 15 July 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 77 (''UK-India: Bring into force the Comprehensive + Economic and Trade Agreement and Double Contributions Convention from 15 July 2026''), rows 360 + to 362, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_77.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_77.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_77.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_77 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_77 + label: Policy measure + rows: + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 0 + row_number: 360 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 360 + expected_value: 'UK-India: Bring into force the Comprehensive Economic and Trade Agreement and Double + Contributions Convention from 15 July 2026' + label: measure + - column: H + row: 360 + expected_value: NICs + label: category + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 1 + row_number: 361 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 360 + expected_value: 'UK-India: Bring into force the Comprehensive Economic and Trade Agreement and Double + Contributions Convention from 15 July 2026' + label: measure + - column: H + row: 361 + expected_value: Customs duty + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 362 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 360 + expected_value: 'UK-India: Bring into force the Comprehensive Economic and Trade Agreement and Double + Contributions Convention from 15 July 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 77 (''UK-India: Bring into force the Comprehensive + Economic and Trade Agreement and Double Contributions Convention from 15 July 2026''), rows 360 + to 362, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_78.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_78.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_78.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_78 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_78 + label: Policy measure + rows: + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 0 + row_number: 364 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 364 + expected_value: 'Steel Tariff: Change tariff rate and quotas on imported steel from 1 July 2026' + label: measure + - column: H + row: 364 + expected_value: Customs duty + label: category + - value_id: receipts.cbam + label: 'Receipts: CBAM' + ordinal: 1 + row_number: 365 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: cbam + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: cbam + label: Policy category + guard_cells: + - column: D + row: 364 + expected_value: 'Steel Tariff: Change tariff rate and quotas on imported steel from 1 July 2026' + label: measure + - column: H + row: 365 + expected_value: CBAM + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 366 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 364 + expected_value: 'Steel Tariff: Change tariff rate and quotas on imported steel from 1 July 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 78 (''Steel Tariff: Change tariff rate and quotas + on imported steel from 1 July 2026''), rows 364 to 366, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_78.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_78.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_78.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_78 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_78 + label: Policy measure + rows: + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 0 + row_number: 364 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 364 + expected_value: 'Steel Tariff: Change tariff rate and quotas on imported steel from 1 July 2026' + label: measure + - column: H + row: 364 + expected_value: Customs duty + label: category + - value_id: receipts.cbam + label: 'Receipts: CBAM' + ordinal: 1 + row_number: 365 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: cbam + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: cbam + label: Policy category + guard_cells: + - column: D + row: 364 + expected_value: 'Steel Tariff: Change tariff rate and quotas on imported steel from 1 July 2026' + label: measure + - column: H + row: 365 + expected_value: CBAM + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 366 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 364 + expected_value: 'Steel Tariff: Change tariff rate and quotas on imported steel from 1 July 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 78 (''Steel Tariff: Change tariff rate and quotas + on imported steel from 1 July 2026''), rows 364 to 366, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_78.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_78.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_78.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_78 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_78 + label: Policy measure + rows: + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 0 + row_number: 364 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 364 + expected_value: 'Steel Tariff: Change tariff rate and quotas on imported steel from 1 July 2026' + label: measure + - column: H + row: 364 + expected_value: Customs duty + label: category + - value_id: receipts.cbam + label: 'Receipts: CBAM' + ordinal: 1 + row_number: 365 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: cbam + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: cbam + label: Policy category + guard_cells: + - column: D + row: 364 + expected_value: 'Steel Tariff: Change tariff rate and quotas on imported steel from 1 July 2026' + label: measure + - column: H + row: 365 + expected_value: CBAM + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 366 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 364 + expected_value: 'Steel Tariff: Change tariff rate and quotas on imported steel from 1 July 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 78 (''Steel Tariff: Change tariff rate and quotas + on imported steel from 1 July 2026''), rows 364 to 366, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_78.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_78.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_78.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_78 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_78 + label: Policy measure + rows: + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 0 + row_number: 364 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 364 + expected_value: 'Steel Tariff: Change tariff rate and quotas on imported steel from 1 July 2026' + label: measure + - column: H + row: 364 + expected_value: Customs duty + label: category + - value_id: receipts.cbam + label: 'Receipts: CBAM' + ordinal: 1 + row_number: 365 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: cbam + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: cbam + label: Policy category + guard_cells: + - column: D + row: 364 + expected_value: 'Steel Tariff: Change tariff rate and quotas on imported steel from 1 July 2026' + label: measure + - column: H + row: 365 + expected_value: CBAM + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 366 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 364 + expected_value: 'Steel Tariff: Change tariff rate and quotas on imported steel from 1 July 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 78 (''Steel Tariff: Change tariff rate and quotas + on imported steel from 1 July 2026''), rows 364 to 366, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_78.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_78.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_78.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_78 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_78 + label: Policy measure + rows: + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 0 + row_number: 364 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 364 + expected_value: 'Steel Tariff: Change tariff rate and quotas on imported steel from 1 July 2026' + label: measure + - column: H + row: 364 + expected_value: Customs duty + label: category + - value_id: receipts.cbam + label: 'Receipts: CBAM' + ordinal: 1 + row_number: 365 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: cbam + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: cbam + label: Policy category + guard_cells: + - column: D + row: 364 + expected_value: 'Steel Tariff: Change tariff rate and quotas on imported steel from 1 July 2026' + label: measure + - column: H + row: 365 + expected_value: CBAM + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 366 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 364 + expected_value: 'Steel Tariff: Change tariff rate and quotas on imported steel from 1 July 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 78 (''Steel Tariff: Change tariff rate and quotas + on imported steel from 1 July 2026''), rows 364 to 366, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_78.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_78.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_78.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_78 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_78 + label: Policy measure + rows: + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 0 + row_number: 364 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 364 + expected_value: 'Steel Tariff: Change tariff rate and quotas on imported steel from 1 July 2026' + label: measure + - column: H + row: 364 + expected_value: Customs duty + label: category + - value_id: receipts.cbam + label: 'Receipts: CBAM' + ordinal: 1 + row_number: 365 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: cbam + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: cbam + label: Policy category + guard_cells: + - column: D + row: 364 + expected_value: 'Steel Tariff: Change tariff rate and quotas on imported steel from 1 July 2026' + label: measure + - column: H + row: 365 + expected_value: CBAM + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 366 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 364 + expected_value: 'Steel Tariff: Change tariff rate and quotas on imported steel from 1 July 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 78 (''Steel Tariff: Change tariff rate and quotas + on imported steel from 1 July 2026''), rows 364 to 366, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_79.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_79.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_79.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_79 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_79 + label: Policy measure + rows: + - value_id: receipts.stamp_duty + label: 'Receipts: Stamp duty' + ordinal: 0 + row_number: 368 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: stamp_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: stamp_duty + label: Policy category + guard_cells: + - column: D + row: 368 + expected_value: 'Stamp Taxes on Shares: Replace Stamp Duty and Stamp Duty Reserve Tax with the Securities + Transfer Tax from late 2027' + label: measure + - column: H + row: 368 + expected_value: Stamp duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 369 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 368 + expected_value: 'Stamp Taxes on Shares: Replace Stamp Duty and Stamp Duty Reserve Tax with the Securities + Transfer Tax from late 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 79 (''Stamp Taxes on Shares: Replace Stamp Duty + and Stamp Duty Reserve Tax with the Securities Transfer Tax from late 2027''), rows 368 to 369, + GBP million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_79.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_79.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_79.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_79 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_79 + label: Policy measure + rows: + - value_id: receipts.stamp_duty + label: 'Receipts: Stamp duty' + ordinal: 0 + row_number: 368 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: stamp_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: stamp_duty + label: Policy category + guard_cells: + - column: D + row: 368 + expected_value: 'Stamp Taxes on Shares: Replace Stamp Duty and Stamp Duty Reserve Tax with the Securities + Transfer Tax from late 2027' + label: measure + - column: H + row: 368 + expected_value: Stamp duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 369 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 368 + expected_value: 'Stamp Taxes on Shares: Replace Stamp Duty and Stamp Duty Reserve Tax with the Securities + Transfer Tax from late 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 79 (''Stamp Taxes on Shares: Replace Stamp Duty + and Stamp Duty Reserve Tax with the Securities Transfer Tax from late 2027''), rows 368 to 369, + GBP million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_79.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_79.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_79.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_79 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_79 + label: Policy measure + rows: + - value_id: receipts.stamp_duty + label: 'Receipts: Stamp duty' + ordinal: 0 + row_number: 368 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: stamp_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: stamp_duty + label: Policy category + guard_cells: + - column: D + row: 368 + expected_value: 'Stamp Taxes on Shares: Replace Stamp Duty and Stamp Duty Reserve Tax with the Securities + Transfer Tax from late 2027' + label: measure + - column: H + row: 368 + expected_value: Stamp duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 369 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 368 + expected_value: 'Stamp Taxes on Shares: Replace Stamp Duty and Stamp Duty Reserve Tax with the Securities + Transfer Tax from late 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 79 (''Stamp Taxes on Shares: Replace Stamp Duty + and Stamp Duty Reserve Tax with the Securities Transfer Tax from late 2027''), rows 368 to 369, + GBP million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_79.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_79.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_79.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_79 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_79 + label: Policy measure + rows: + - value_id: receipts.stamp_duty + label: 'Receipts: Stamp duty' + ordinal: 0 + row_number: 368 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: stamp_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: stamp_duty + label: Policy category + guard_cells: + - column: D + row: 368 + expected_value: 'Stamp Taxes on Shares: Replace Stamp Duty and Stamp Duty Reserve Tax with the Securities + Transfer Tax from late 2027' + label: measure + - column: H + row: 368 + expected_value: Stamp duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 369 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 368 + expected_value: 'Stamp Taxes on Shares: Replace Stamp Duty and Stamp Duty Reserve Tax with the Securities + Transfer Tax from late 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 79 (''Stamp Taxes on Shares: Replace Stamp Duty + and Stamp Duty Reserve Tax with the Securities Transfer Tax from late 2027''), rows 368 to 369, + GBP million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_79.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_79.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_79.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_79 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_79 + label: Policy measure + rows: + - value_id: receipts.stamp_duty + label: 'Receipts: Stamp duty' + ordinal: 0 + row_number: 368 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: stamp_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: stamp_duty + label: Policy category + guard_cells: + - column: D + row: 368 + expected_value: 'Stamp Taxes on Shares: Replace Stamp Duty and Stamp Duty Reserve Tax with the Securities + Transfer Tax from late 2027' + label: measure + - column: H + row: 368 + expected_value: Stamp duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 369 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 368 + expected_value: 'Stamp Taxes on Shares: Replace Stamp Duty and Stamp Duty Reserve Tax with the Securities + Transfer Tax from late 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 79 (''Stamp Taxes on Shares: Replace Stamp Duty + and Stamp Duty Reserve Tax with the Securities Transfer Tax from late 2027''), rows 368 to 369, + GBP million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_79.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_79.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_79.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_79 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_79 + label: Policy measure + rows: + - value_id: receipts.stamp_duty + label: 'Receipts: Stamp duty' + ordinal: 0 + row_number: 368 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: stamp_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: stamp_duty + label: Policy category + guard_cells: + - column: D + row: 368 + expected_value: 'Stamp Taxes on Shares: Replace Stamp Duty and Stamp Duty Reserve Tax with the Securities + Transfer Tax from late 2027' + label: measure + - column: H + row: 368 + expected_value: Stamp duty + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 369 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 368 + expected_value: 'Stamp Taxes on Shares: Replace Stamp Duty and Stamp Duty Reserve Tax with the Securities + Transfer Tax from late 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 79 (''Stamp Taxes on Shares: Replace Stamp Duty + and Stamp Duty Reserve Tax with the Securities Transfer Tax from late 2027''), rows 368 to 369, + GBP million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_80.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_80.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_80.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_80 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_80 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 371 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 371 + expected_value: Business rates + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 372 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 372 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 373 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 373 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 3 + row_number: 374 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 374 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 375 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 375 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 5 + row_number: 376 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 376 + expected_value: Locally-financed current expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 377 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 377 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 7 + row_number: 378 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: "OBR EFO October 2026 detailed forecast tables: policy, table 1.1 ('Breakdown\ + \ of policy decisions since March 2026'), measure 80 ('\tBusiness Rates: Introduce 100% relief for\ + \ eligible Electric Vehicle Charging Points (EVCPs) and electric vehicle-only forecourts for ten\ + \ years from 1 April 2026'), rows 371 to 378, GBP million. Note: This table uses the convention\ + \ that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB)." + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_80.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_80.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_80.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_80 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_80 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 371 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 371 + expected_value: Business rates + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 372 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 372 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 373 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 373 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 3 + row_number: 374 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 374 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 375 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 375 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 5 + row_number: 376 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 376 + expected_value: Locally-financed current expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 377 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 377 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 7 + row_number: 378 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: "OBR EFO October 2026 detailed forecast tables: policy, table 1.1 ('Breakdown\ + \ of policy decisions since March 2026'), measure 80 ('\tBusiness Rates: Introduce 100% relief for\ + \ eligible Electric Vehicle Charging Points (EVCPs) and electric vehicle-only forecourts for ten\ + \ years from 1 April 2026'), rows 371 to 378, GBP million. Note: This table uses the convention\ + \ that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB)." + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_80.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_80.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_80.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_80 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_80 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 371 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 371 + expected_value: Business rates + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 372 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 372 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 373 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 373 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 3 + row_number: 374 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 374 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 375 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 375 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 5 + row_number: 376 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 376 + expected_value: Locally-financed current expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 377 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 377 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 7 + row_number: 378 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: "OBR EFO October 2026 detailed forecast tables: policy, table 1.1 ('Breakdown\ + \ of policy decisions since March 2026'), measure 80 ('\tBusiness Rates: Introduce 100% relief for\ + \ eligible Electric Vehicle Charging Points (EVCPs) and electric vehicle-only forecourts for ten\ + \ years from 1 April 2026'), rows 371 to 378, GBP million. Note: This table uses the convention\ + \ that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB)." + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_80.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_80.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_80.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_80 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_80 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 371 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 371 + expected_value: Business rates + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 372 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 372 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 373 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 373 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 3 + row_number: 374 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 374 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 375 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 375 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 5 + row_number: 376 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 376 + expected_value: Locally-financed current expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 377 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 377 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 7 + row_number: 378 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: "OBR EFO October 2026 detailed forecast tables: policy, table 1.1 ('Breakdown\ + \ of policy decisions since March 2026'), measure 80 ('\tBusiness Rates: Introduce 100% relief for\ + \ eligible Electric Vehicle Charging Points (EVCPs) and electric vehicle-only forecourts for ten\ + \ years from 1 April 2026'), rows 371 to 378, GBP million. Note: This table uses the convention\ + \ that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB)." + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_80.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_80.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_80.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_80 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_80 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 371 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 371 + expected_value: Business rates + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 372 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 372 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 373 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 373 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 3 + row_number: 374 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 374 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 375 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 375 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 5 + row_number: 376 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 376 + expected_value: Locally-financed current expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 377 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 377 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 7 + row_number: 378 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: "OBR EFO October 2026 detailed forecast tables: policy, table 1.1 ('Breakdown\ + \ of policy decisions since March 2026'), measure 80 ('\tBusiness Rates: Introduce 100% relief for\ + \ eligible Electric Vehicle Charging Points (EVCPs) and electric vehicle-only forecourts for ten\ + \ years from 1 April 2026'), rows 371 to 378, GBP million. Note: This table uses the convention\ + \ that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB)." + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_80.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_80.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_80.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_80 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_80 + label: Policy measure + rows: + - value_id: receipts.business_rates + label: 'Receipts: Business rates' + ordinal: 0 + row_number: 371 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: business_rates + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: business_rates + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 371 + expected_value: Business rates + label: category + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 1 + row_number: 372 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 372 + expected_value: Onshore CT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 373 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 373 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 3 + row_number: 374 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 374 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 375 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 375 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 5 + row_number: 376 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 376 + expected_value: Locally-financed current expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 6 + row_number: 377 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + - column: H + row: 377 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 7 + row_number: 378 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 371 + expected_value: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging\ + \ Points (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: "OBR EFO October 2026 detailed forecast tables: policy, table 1.1 ('Breakdown\ + \ of policy decisions since March 2026'), measure 80 ('\tBusiness Rates: Introduce 100% relief for\ + \ eligible Electric Vehicle Charging Points (EVCPs) and electric vehicle-only forecourts for ten\ + \ years from 1 April 2026'), rows 371 to 378, GBP million. Note: This table uses the convention\ + \ that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB)." + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_81.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_81.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_81.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_81 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_81 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 380 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 380 + expected_value: 'Tackling Misogyny: Invest in grassroots misogyny prevention programmes' + label: measure + - column: H + row: 380 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 381 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 380 + expected_value: 'Tackling Misogyny: Invest in grassroots misogyny prevention programmes' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 81 (''Tackling Misogyny: Invest in grassroots misogyny + prevention programmes''), rows 380 to 381, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_81.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_81.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_81.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_81 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_81 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 380 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 380 + expected_value: 'Tackling Misogyny: Invest in grassroots misogyny prevention programmes' + label: measure + - column: H + row: 380 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 381 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 380 + expected_value: 'Tackling Misogyny: Invest in grassroots misogyny prevention programmes' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 81 (''Tackling Misogyny: Invest in grassroots misogyny + prevention programmes''), rows 380 to 381, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_81.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_81.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_81.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_81 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_81 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 380 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 380 + expected_value: 'Tackling Misogyny: Invest in grassroots misogyny prevention programmes' + label: measure + - column: H + row: 380 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 381 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 380 + expected_value: 'Tackling Misogyny: Invest in grassroots misogyny prevention programmes' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 81 (''Tackling Misogyny: Invest in grassroots misogyny + prevention programmes''), rows 380 to 381, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_81.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_81.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_81.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_81 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_81 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 380 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 380 + expected_value: 'Tackling Misogyny: Invest in grassroots misogyny prevention programmes' + label: measure + - column: H + row: 380 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 381 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 380 + expected_value: 'Tackling Misogyny: Invest in grassroots misogyny prevention programmes' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 81 (''Tackling Misogyny: Invest in grassroots misogyny + prevention programmes''), rows 380 to 381, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_81.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_81.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_81.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_81 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_81 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 380 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 380 + expected_value: 'Tackling Misogyny: Invest in grassroots misogyny prevention programmes' + label: measure + - column: H + row: 380 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 381 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 380 + expected_value: 'Tackling Misogyny: Invest in grassroots misogyny prevention programmes' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 81 (''Tackling Misogyny: Invest in grassroots misogyny + prevention programmes''), rows 380 to 381, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_81.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_81.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_81.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_81 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_81 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 380 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 380 + expected_value: 'Tackling Misogyny: Invest in grassroots misogyny prevention programmes' + label: measure + - column: H + row: 380 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 381 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 380 + expected_value: 'Tackling Misogyny: Invest in grassroots misogyny prevention programmes' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 81 (''Tackling Misogyny: Invest in grassroots misogyny + prevention programmes''), rows 380 to 381, GBP million. Note: This table uses the convention that + a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_82.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_82.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_82.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_82 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_82 + label: Policy measure + rows: + - value_id: capital_ame.capital_grants_to_private_sector + label: 'Capital AME: Capital grants to private sector' + ordinal: 0 + row_number: 383 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: capital_grants_to_private_sector + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: capital_grants_to_private_sector + label: Policy category + guard_cells: + - column: D + row: 383 + expected_value: 'Infected Blood Compensation Scheme: Implement the Inquiry''s Additional Report + recommendations from 24 July 2026' + label: measure + - column: H + row: 383 + expected_value: Capital grants to private sector + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 384 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 383 + expected_value: 'Infected Blood Compensation Scheme: Implement the Inquiry''s Additional Report + recommendations from 24 July 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 82 (''Infected Blood Compensation Scheme: Implement + the Inquiry''s Additional Report recommendations from 24 July 2026''), rows 383 to 384, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_82.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_82.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_82.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_82 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_82 + label: Policy measure + rows: + - value_id: capital_ame.capital_grants_to_private_sector + label: 'Capital AME: Capital grants to private sector' + ordinal: 0 + row_number: 383 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: capital_grants_to_private_sector + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: capital_grants_to_private_sector + label: Policy category + guard_cells: + - column: D + row: 383 + expected_value: 'Infected Blood Compensation Scheme: Implement the Inquiry''s Additional Report + recommendations from 24 July 2026' + label: measure + - column: H + row: 383 + expected_value: Capital grants to private sector + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 384 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 383 + expected_value: 'Infected Blood Compensation Scheme: Implement the Inquiry''s Additional Report + recommendations from 24 July 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 82 (''Infected Blood Compensation Scheme: Implement + the Inquiry''s Additional Report recommendations from 24 July 2026''), rows 383 to 384, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_82.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_82.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_82.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_82 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_82 + label: Policy measure + rows: + - value_id: capital_ame.capital_grants_to_private_sector + label: 'Capital AME: Capital grants to private sector' + ordinal: 0 + row_number: 383 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: capital_grants_to_private_sector + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: capital_grants_to_private_sector + label: Policy category + guard_cells: + - column: D + row: 383 + expected_value: 'Infected Blood Compensation Scheme: Implement the Inquiry''s Additional Report + recommendations from 24 July 2026' + label: measure + - column: H + row: 383 + expected_value: Capital grants to private sector + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 384 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 383 + expected_value: 'Infected Blood Compensation Scheme: Implement the Inquiry''s Additional Report + recommendations from 24 July 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 82 (''Infected Blood Compensation Scheme: Implement + the Inquiry''s Additional Report recommendations from 24 July 2026''), rows 383 to 384, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_82.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_82.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_82.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_82 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_82 + label: Policy measure + rows: + - value_id: capital_ame.capital_grants_to_private_sector + label: 'Capital AME: Capital grants to private sector' + ordinal: 0 + row_number: 383 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: capital_grants_to_private_sector + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: capital_grants_to_private_sector + label: Policy category + guard_cells: + - column: D + row: 383 + expected_value: 'Infected Blood Compensation Scheme: Implement the Inquiry''s Additional Report + recommendations from 24 July 2026' + label: measure + - column: H + row: 383 + expected_value: Capital grants to private sector + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 384 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 383 + expected_value: 'Infected Blood Compensation Scheme: Implement the Inquiry''s Additional Report + recommendations from 24 July 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 82 (''Infected Blood Compensation Scheme: Implement + the Inquiry''s Additional Report recommendations from 24 July 2026''), rows 383 to 384, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_82.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_82.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_82.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_82 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_82 + label: Policy measure + rows: + - value_id: capital_ame.capital_grants_to_private_sector + label: 'Capital AME: Capital grants to private sector' + ordinal: 0 + row_number: 383 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: capital_grants_to_private_sector + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: capital_grants_to_private_sector + label: Policy category + guard_cells: + - column: D + row: 383 + expected_value: 'Infected Blood Compensation Scheme: Implement the Inquiry''s Additional Report + recommendations from 24 July 2026' + label: measure + - column: H + row: 383 + expected_value: Capital grants to private sector + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 384 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 383 + expected_value: 'Infected Blood Compensation Scheme: Implement the Inquiry''s Additional Report + recommendations from 24 July 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 82 (''Infected Blood Compensation Scheme: Implement + the Inquiry''s Additional Report recommendations from 24 July 2026''), rows 383 to 384, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_82.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_82.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_82.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_82 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_82 + label: Policy measure + rows: + - value_id: capital_ame.capital_grants_to_private_sector + label: 'Capital AME: Capital grants to private sector' + ordinal: 0 + row_number: 383 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: capital_grants_to_private_sector + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: capital_grants_to_private_sector + label: Policy category + guard_cells: + - column: D + row: 383 + expected_value: 'Infected Blood Compensation Scheme: Implement the Inquiry''s Additional Report + recommendations from 24 July 2026' + label: measure + - column: H + row: 383 + expected_value: Capital grants to private sector + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 384 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 383 + expected_value: 'Infected Blood Compensation Scheme: Implement the Inquiry''s Additional Report + recommendations from 24 July 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 82 (''Infected Blood Compensation Scheme: Implement + the Inquiry''s Additional Report recommendations from 24 July 2026''), rows 383 to 384, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_83.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_83.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_83.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_83 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_83 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 386 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 386 + expected_value: 'Student Loans: Cap interest rates for Plan 2 and Plan 3 student loans at 6% from + 1 September 2026 to 31 August 2027' + label: measure + - column: H + row: 386 + expected_value: Interest and dividend receipts + label: category + - value_id: capital_ame.student_loans + label: 'Capital AME: Student loans' + ordinal: 1 + row_number: 387 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: student_loans + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: student_loans + label: Policy category + guard_cells: + - column: D + row: 386 + expected_value: 'Student Loans: Cap interest rates for Plan 2 and Plan 3 student loans at 6% from + 1 September 2026 to 31 August 2027' + label: measure + - column: H + row: 387 + expected_value: Student loans + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 388 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 386 + expected_value: 'Student Loans: Cap interest rates for Plan 2 and Plan 3 student loans at 6% from + 1 September 2026 to 31 August 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 83 (''Student Loans: Cap interest rates for Plan + 2 and Plan 3 student loans at 6% from 1 September 2026 to 31 August 2027''), rows 386 to 388, GBP + million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_83.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_83.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_83.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_83 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_83 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 386 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 386 + expected_value: 'Student Loans: Cap interest rates for Plan 2 and Plan 3 student loans at 6% from + 1 September 2026 to 31 August 2027' + label: measure + - column: H + row: 386 + expected_value: Interest and dividend receipts + label: category + - value_id: capital_ame.student_loans + label: 'Capital AME: Student loans' + ordinal: 1 + row_number: 387 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: student_loans + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: student_loans + label: Policy category + guard_cells: + - column: D + row: 386 + expected_value: 'Student Loans: Cap interest rates for Plan 2 and Plan 3 student loans at 6% from + 1 September 2026 to 31 August 2027' + label: measure + - column: H + row: 387 + expected_value: Student loans + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 388 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 386 + expected_value: 'Student Loans: Cap interest rates for Plan 2 and Plan 3 student loans at 6% from + 1 September 2026 to 31 August 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 83 (''Student Loans: Cap interest rates for Plan + 2 and Plan 3 student loans at 6% from 1 September 2026 to 31 August 2027''), rows 386 to 388, GBP + million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_83.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_83.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_83.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_83 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_83 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 386 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 386 + expected_value: 'Student Loans: Cap interest rates for Plan 2 and Plan 3 student loans at 6% from + 1 September 2026 to 31 August 2027' + label: measure + - column: H + row: 386 + expected_value: Interest and dividend receipts + label: category + - value_id: capital_ame.student_loans + label: 'Capital AME: Student loans' + ordinal: 1 + row_number: 387 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: student_loans + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: student_loans + label: Policy category + guard_cells: + - column: D + row: 386 + expected_value: 'Student Loans: Cap interest rates for Plan 2 and Plan 3 student loans at 6% from + 1 September 2026 to 31 August 2027' + label: measure + - column: H + row: 387 + expected_value: Student loans + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 388 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 386 + expected_value: 'Student Loans: Cap interest rates for Plan 2 and Plan 3 student loans at 6% from + 1 September 2026 to 31 August 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 83 (''Student Loans: Cap interest rates for Plan + 2 and Plan 3 student loans at 6% from 1 September 2026 to 31 August 2027''), rows 386 to 388, GBP + million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_83.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_83.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_83.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_83 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_83 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 386 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 386 + expected_value: 'Student Loans: Cap interest rates for Plan 2 and Plan 3 student loans at 6% from + 1 September 2026 to 31 August 2027' + label: measure + - column: H + row: 386 + expected_value: Interest and dividend receipts + label: category + - value_id: capital_ame.student_loans + label: 'Capital AME: Student loans' + ordinal: 1 + row_number: 387 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: student_loans + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: student_loans + label: Policy category + guard_cells: + - column: D + row: 386 + expected_value: 'Student Loans: Cap interest rates for Plan 2 and Plan 3 student loans at 6% from + 1 September 2026 to 31 August 2027' + label: measure + - column: H + row: 387 + expected_value: Student loans + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 388 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 386 + expected_value: 'Student Loans: Cap interest rates for Plan 2 and Plan 3 student loans at 6% from + 1 September 2026 to 31 August 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 83 (''Student Loans: Cap interest rates for Plan + 2 and Plan 3 student loans at 6% from 1 September 2026 to 31 August 2027''), rows 386 to 388, GBP + million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_83.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_83.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_83.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_83 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_83 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 386 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 386 + expected_value: 'Student Loans: Cap interest rates for Plan 2 and Plan 3 student loans at 6% from + 1 September 2026 to 31 August 2027' + label: measure + - column: H + row: 386 + expected_value: Interest and dividend receipts + label: category + - value_id: capital_ame.student_loans + label: 'Capital AME: Student loans' + ordinal: 1 + row_number: 387 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: student_loans + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: student_loans + label: Policy category + guard_cells: + - column: D + row: 386 + expected_value: 'Student Loans: Cap interest rates for Plan 2 and Plan 3 student loans at 6% from + 1 September 2026 to 31 August 2027' + label: measure + - column: H + row: 387 + expected_value: Student loans + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 388 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 386 + expected_value: 'Student Loans: Cap interest rates for Plan 2 and Plan 3 student loans at 6% from + 1 September 2026 to 31 August 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 83 (''Student Loans: Cap interest rates for Plan + 2 and Plan 3 student loans at 6% from 1 September 2026 to 31 August 2027''), rows 386 to 388, GBP + million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_83.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_83.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_83.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_83 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_83 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 386 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 386 + expected_value: 'Student Loans: Cap interest rates for Plan 2 and Plan 3 student loans at 6% from + 1 September 2026 to 31 August 2027' + label: measure + - column: H + row: 386 + expected_value: Interest and dividend receipts + label: category + - value_id: capital_ame.student_loans + label: 'Capital AME: Student loans' + ordinal: 1 + row_number: 387 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: student_loans + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: student_loans + label: Policy category + guard_cells: + - column: D + row: 386 + expected_value: 'Student Loans: Cap interest rates for Plan 2 and Plan 3 student loans at 6% from + 1 September 2026 to 31 August 2027' + label: measure + - column: H + row: 387 + expected_value: Student loans + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 388 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 386 + expected_value: 'Student Loans: Cap interest rates for Plan 2 and Plan 3 student loans at 6% from + 1 September 2026 to 31 August 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 83 (''Student Loans: Cap interest rates for Plan + 2 and Plan 3 student loans at 6% from 1 September 2026 to 31 August 2027''), rows 386 to 388, GBP + million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_84.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_84.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_84.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_84 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_84 + label: Policy measure + rows: + - value_id: receipts.landfill_tax + label: 'Receipts: Landfill tax' + ordinal: 0 + row_number: 390 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: landfill_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: landfill_tax + label: Policy category + guard_cells: + - column: D + row: 390 + expected_value: 'Waste Crime: Fund Landfill Tax costs for six priority illegal waste site clearances + until 31 March 2029 and a three-year pilot to fund Local Authorities'' Landfill Tax liabilities + arising from illegal waste site clearances from 2027' + label: measure + - column: H + row: 390 + expected_value: Landfill tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 391 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 390 + expected_value: 'Waste Crime: Fund Landfill Tax costs for six priority illegal waste site clearances + until 31 March 2029 and a three-year pilot to fund Local Authorities'' Landfill Tax liabilities + arising from illegal waste site clearances from 2027' + label: measure + - column: H + row: 391 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 392 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 390 + expected_value: 'Waste Crime: Fund Landfill Tax costs for six priority illegal waste site clearances + until 31 March 2029 and a three-year pilot to fund Local Authorities'' Landfill Tax liabilities + arising from illegal waste site clearances from 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 84 (''Waste Crime: Fund Landfill Tax costs for + six priority illegal waste site clearances until 31 March 2029 and a three-year pilot to fund Local + Authorities'' Landfill Tax liabilities arising from illegal waste site clearances from 2027''), + rows 390 to 392, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_84.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_84.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_84.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_84 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_84 + label: Policy measure + rows: + - value_id: receipts.landfill_tax + label: 'Receipts: Landfill tax' + ordinal: 0 + row_number: 390 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: landfill_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: landfill_tax + label: Policy category + guard_cells: + - column: D + row: 390 + expected_value: 'Waste Crime: Fund Landfill Tax costs for six priority illegal waste site clearances + until 31 March 2029 and a three-year pilot to fund Local Authorities'' Landfill Tax liabilities + arising from illegal waste site clearances from 2027' + label: measure + - column: H + row: 390 + expected_value: Landfill tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 391 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 390 + expected_value: 'Waste Crime: Fund Landfill Tax costs for six priority illegal waste site clearances + until 31 March 2029 and a three-year pilot to fund Local Authorities'' Landfill Tax liabilities + arising from illegal waste site clearances from 2027' + label: measure + - column: H + row: 391 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 392 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 390 + expected_value: 'Waste Crime: Fund Landfill Tax costs for six priority illegal waste site clearances + until 31 March 2029 and a three-year pilot to fund Local Authorities'' Landfill Tax liabilities + arising from illegal waste site clearances from 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 84 (''Waste Crime: Fund Landfill Tax costs for + six priority illegal waste site clearances until 31 March 2029 and a three-year pilot to fund Local + Authorities'' Landfill Tax liabilities arising from illegal waste site clearances from 2027''), + rows 390 to 392, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_84.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_84.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_84.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_84 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_84 + label: Policy measure + rows: + - value_id: receipts.landfill_tax + label: 'Receipts: Landfill tax' + ordinal: 0 + row_number: 390 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: landfill_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: landfill_tax + label: Policy category + guard_cells: + - column: D + row: 390 + expected_value: 'Waste Crime: Fund Landfill Tax costs for six priority illegal waste site clearances + until 31 March 2029 and a three-year pilot to fund Local Authorities'' Landfill Tax liabilities + arising from illegal waste site clearances from 2027' + label: measure + - column: H + row: 390 + expected_value: Landfill tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 391 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 390 + expected_value: 'Waste Crime: Fund Landfill Tax costs for six priority illegal waste site clearances + until 31 March 2029 and a three-year pilot to fund Local Authorities'' Landfill Tax liabilities + arising from illegal waste site clearances from 2027' + label: measure + - column: H + row: 391 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 392 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 390 + expected_value: 'Waste Crime: Fund Landfill Tax costs for six priority illegal waste site clearances + until 31 March 2029 and a three-year pilot to fund Local Authorities'' Landfill Tax liabilities + arising from illegal waste site clearances from 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 84 (''Waste Crime: Fund Landfill Tax costs for + six priority illegal waste site clearances until 31 March 2029 and a three-year pilot to fund Local + Authorities'' Landfill Tax liabilities arising from illegal waste site clearances from 2027''), + rows 390 to 392, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_84.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_84.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_84.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_84 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_84 + label: Policy measure + rows: + - value_id: receipts.landfill_tax + label: 'Receipts: Landfill tax' + ordinal: 0 + row_number: 390 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: landfill_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: landfill_tax + label: Policy category + guard_cells: + - column: D + row: 390 + expected_value: 'Waste Crime: Fund Landfill Tax costs for six priority illegal waste site clearances + until 31 March 2029 and a three-year pilot to fund Local Authorities'' Landfill Tax liabilities + arising from illegal waste site clearances from 2027' + label: measure + - column: H + row: 390 + expected_value: Landfill tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 391 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 390 + expected_value: 'Waste Crime: Fund Landfill Tax costs for six priority illegal waste site clearances + until 31 March 2029 and a three-year pilot to fund Local Authorities'' Landfill Tax liabilities + arising from illegal waste site clearances from 2027' + label: measure + - column: H + row: 391 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 392 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 390 + expected_value: 'Waste Crime: Fund Landfill Tax costs for six priority illegal waste site clearances + until 31 March 2029 and a three-year pilot to fund Local Authorities'' Landfill Tax liabilities + arising from illegal waste site clearances from 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 84 (''Waste Crime: Fund Landfill Tax costs for + six priority illegal waste site clearances until 31 March 2029 and a three-year pilot to fund Local + Authorities'' Landfill Tax liabilities arising from illegal waste site clearances from 2027''), + rows 390 to 392, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_84.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_84.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_84.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_84 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_84 + label: Policy measure + rows: + - value_id: receipts.landfill_tax + label: 'Receipts: Landfill tax' + ordinal: 0 + row_number: 390 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: landfill_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: landfill_tax + label: Policy category + guard_cells: + - column: D + row: 390 + expected_value: 'Waste Crime: Fund Landfill Tax costs for six priority illegal waste site clearances + until 31 March 2029 and a three-year pilot to fund Local Authorities'' Landfill Tax liabilities + arising from illegal waste site clearances from 2027' + label: measure + - column: H + row: 390 + expected_value: Landfill tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 391 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 390 + expected_value: 'Waste Crime: Fund Landfill Tax costs for six priority illegal waste site clearances + until 31 March 2029 and a three-year pilot to fund Local Authorities'' Landfill Tax liabilities + arising from illegal waste site clearances from 2027' + label: measure + - column: H + row: 391 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 392 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 390 + expected_value: 'Waste Crime: Fund Landfill Tax costs for six priority illegal waste site clearances + until 31 March 2029 and a three-year pilot to fund Local Authorities'' Landfill Tax liabilities + arising from illegal waste site clearances from 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 84 (''Waste Crime: Fund Landfill Tax costs for + six priority illegal waste site clearances until 31 March 2029 and a three-year pilot to fund Local + Authorities'' Landfill Tax liabilities arising from illegal waste site clearances from 2027''), + rows 390 to 392, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_84.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_84.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_84.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_84 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_84 + label: Policy measure + rows: + - value_id: receipts.landfill_tax + label: 'Receipts: Landfill tax' + ordinal: 0 + row_number: 390 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: landfill_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: landfill_tax + label: Policy category + guard_cells: + - column: D + row: 390 + expected_value: 'Waste Crime: Fund Landfill Tax costs for six priority illegal waste site clearances + until 31 March 2029 and a three-year pilot to fund Local Authorities'' Landfill Tax liabilities + arising from illegal waste site clearances from 2027' + label: measure + - column: H + row: 390 + expected_value: Landfill tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 391 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 390 + expected_value: 'Waste Crime: Fund Landfill Tax costs for six priority illegal waste site clearances + until 31 March 2029 and a three-year pilot to fund Local Authorities'' Landfill Tax liabilities + arising from illegal waste site clearances from 2027' + label: measure + - column: H + row: 391 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 392 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 390 + expected_value: 'Waste Crime: Fund Landfill Tax costs for six priority illegal waste site clearances + until 31 March 2029 and a three-year pilot to fund Local Authorities'' Landfill Tax liabilities + arising from illegal waste site clearances from 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 84 (''Waste Crime: Fund Landfill Tax costs for + six priority illegal waste site clearances until 31 March 2029 and a three-year pilot to fund Local + Authorities'' Landfill Tax liabilities arising from illegal waste site clearances from 2027''), + rows 390 to 392, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_85.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_85.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_85.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_85 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_85 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 394 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 394 + expected_value: 'Further Priorities: Fund key priorities, including pressures facing the NHS and + delivery of the Violence against Women and Girls Strategy' + label: measure + - column: H + row: 394 + expected_value: Interest and dividend receipts + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 395 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 394 + expected_value: 'Further Priorities: Fund key priorities, including pressures facing the NHS and + delivery of the Violence against Women and Girls Strategy' + label: measure + - column: H + row: 395 + expected_value: PSCE in RDEL + label: category + - value_id: capital_ame.student_loans + label: 'Capital AME: Student loans' + ordinal: 2 + row_number: 396 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: student_loans + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: student_loans + label: Policy category + guard_cells: + - column: D + row: 394 + expected_value: 'Further Priorities: Fund key priorities, including pressures facing the NHS and + delivery of the Violence against Women and Girls Strategy' + label: measure + - column: H + row: 396 + expected_value: Student loans + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 397 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 394 + expected_value: 'Further Priorities: Fund key priorities, including pressures facing the NHS and + delivery of the Violence against Women and Girls Strategy' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 85 (''Further Priorities: Fund key priorities, + including pressures facing the NHS and delivery of the Violence against Women and Girls Strategy''), + rows 394 to 397, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_85.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_85.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_85.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_85 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_85 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 394 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 394 + expected_value: 'Further Priorities: Fund key priorities, including pressures facing the NHS and + delivery of the Violence against Women and Girls Strategy' + label: measure + - column: H + row: 394 + expected_value: Interest and dividend receipts + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 395 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 394 + expected_value: 'Further Priorities: Fund key priorities, including pressures facing the NHS and + delivery of the Violence against Women and Girls Strategy' + label: measure + - column: H + row: 395 + expected_value: PSCE in RDEL + label: category + - value_id: capital_ame.student_loans + label: 'Capital AME: Student loans' + ordinal: 2 + row_number: 396 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: student_loans + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: student_loans + label: Policy category + guard_cells: + - column: D + row: 394 + expected_value: 'Further Priorities: Fund key priorities, including pressures facing the NHS and + delivery of the Violence against Women and Girls Strategy' + label: measure + - column: H + row: 396 + expected_value: Student loans + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 397 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 394 + expected_value: 'Further Priorities: Fund key priorities, including pressures facing the NHS and + delivery of the Violence against Women and Girls Strategy' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 85 (''Further Priorities: Fund key priorities, + including pressures facing the NHS and delivery of the Violence against Women and Girls Strategy''), + rows 394 to 397, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_85.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_85.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_85.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_85 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_85 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 394 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 394 + expected_value: 'Further Priorities: Fund key priorities, including pressures facing the NHS and + delivery of the Violence against Women and Girls Strategy' + label: measure + - column: H + row: 394 + expected_value: Interest and dividend receipts + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 395 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 394 + expected_value: 'Further Priorities: Fund key priorities, including pressures facing the NHS and + delivery of the Violence against Women and Girls Strategy' + label: measure + - column: H + row: 395 + expected_value: PSCE in RDEL + label: category + - value_id: capital_ame.student_loans + label: 'Capital AME: Student loans' + ordinal: 2 + row_number: 396 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: student_loans + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: student_loans + label: Policy category + guard_cells: + - column: D + row: 394 + expected_value: 'Further Priorities: Fund key priorities, including pressures facing the NHS and + delivery of the Violence against Women and Girls Strategy' + label: measure + - column: H + row: 396 + expected_value: Student loans + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 397 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 394 + expected_value: 'Further Priorities: Fund key priorities, including pressures facing the NHS and + delivery of the Violence against Women and Girls Strategy' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 85 (''Further Priorities: Fund key priorities, + including pressures facing the NHS and delivery of the Violence against Women and Girls Strategy''), + rows 394 to 397, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_85.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_85.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_85.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_85 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_85 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 394 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 394 + expected_value: 'Further Priorities: Fund key priorities, including pressures facing the NHS and + delivery of the Violence against Women and Girls Strategy' + label: measure + - column: H + row: 394 + expected_value: Interest and dividend receipts + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 395 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 394 + expected_value: 'Further Priorities: Fund key priorities, including pressures facing the NHS and + delivery of the Violence against Women and Girls Strategy' + label: measure + - column: H + row: 395 + expected_value: PSCE in RDEL + label: category + - value_id: capital_ame.student_loans + label: 'Capital AME: Student loans' + ordinal: 2 + row_number: 396 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: student_loans + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: student_loans + label: Policy category + guard_cells: + - column: D + row: 394 + expected_value: 'Further Priorities: Fund key priorities, including pressures facing the NHS and + delivery of the Violence against Women and Girls Strategy' + label: measure + - column: H + row: 396 + expected_value: Student loans + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 397 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 394 + expected_value: 'Further Priorities: Fund key priorities, including pressures facing the NHS and + delivery of the Violence against Women and Girls Strategy' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 85 (''Further Priorities: Fund key priorities, + including pressures facing the NHS and delivery of the Violence against Women and Girls Strategy''), + rows 394 to 397, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_85.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_85.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_85.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_85 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_85 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 394 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 394 + expected_value: 'Further Priorities: Fund key priorities, including pressures facing the NHS and + delivery of the Violence against Women and Girls Strategy' + label: measure + - column: H + row: 394 + expected_value: Interest and dividend receipts + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 395 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 394 + expected_value: 'Further Priorities: Fund key priorities, including pressures facing the NHS and + delivery of the Violence against Women and Girls Strategy' + label: measure + - column: H + row: 395 + expected_value: PSCE in RDEL + label: category + - value_id: capital_ame.student_loans + label: 'Capital AME: Student loans' + ordinal: 2 + row_number: 396 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: student_loans + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: student_loans + label: Policy category + guard_cells: + - column: D + row: 394 + expected_value: 'Further Priorities: Fund key priorities, including pressures facing the NHS and + delivery of the Violence against Women and Girls Strategy' + label: measure + - column: H + row: 396 + expected_value: Student loans + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 397 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 394 + expected_value: 'Further Priorities: Fund key priorities, including pressures facing the NHS and + delivery of the Violence against Women and Girls Strategy' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 85 (''Further Priorities: Fund key priorities, + including pressures facing the NHS and delivery of the Violence against Women and Girls Strategy''), + rows 394 to 397, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_85.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_85.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_85.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_85 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_85 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 394 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 394 + expected_value: 'Further Priorities: Fund key priorities, including pressures facing the NHS and + delivery of the Violence against Women and Girls Strategy' + label: measure + - column: H + row: 394 + expected_value: Interest and dividend receipts + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 395 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 394 + expected_value: 'Further Priorities: Fund key priorities, including pressures facing the NHS and + delivery of the Violence against Women and Girls Strategy' + label: measure + - column: H + row: 395 + expected_value: PSCE in RDEL + label: category + - value_id: capital_ame.student_loans + label: 'Capital AME: Student loans' + ordinal: 2 + row_number: 396 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: student_loans + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: student_loans + label: Policy category + guard_cells: + - column: D + row: 394 + expected_value: 'Further Priorities: Fund key priorities, including pressures facing the NHS and + delivery of the Violence against Women and Girls Strategy' + label: measure + - column: H + row: 396 + expected_value: Student loans + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 397 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 394 + expected_value: 'Further Priorities: Fund key priorities, including pressures facing the NHS and + delivery of the Violence against Women and Girls Strategy' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 85 (''Further Priorities: Fund key priorities, + including pressures facing the NHS and delivery of the Violence against Women and Girls Strategy''), + rows 394 to 397, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_86.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_86.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_86.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_86 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_86 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 399 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + - column: H + row: 399 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 400 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + - column: H + row: 400 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 2 + row_number: 401 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + - column: H + row: 401 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 3 + row_number: 402 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + - column: H + row: 402 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 4 + row_number: 403 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + - column: H + row: 403 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 404 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 86 (''Company Car Tax: Set the Benefit-in-Kind + rates (appropriate percentages) for electric vehicles, hybrids and internal combustion engine vehicles + for 2030-31''), rows 399 to 404, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_86.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_86.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_86.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_86 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_86 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 399 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + - column: H + row: 399 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 400 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + - column: H + row: 400 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 2 + row_number: 401 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + - column: H + row: 401 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 3 + row_number: 402 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + - column: H + row: 402 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 4 + row_number: 403 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + - column: H + row: 403 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 404 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 86 (''Company Car Tax: Set the Benefit-in-Kind + rates (appropriate percentages) for electric vehicles, hybrids and internal combustion engine vehicles + for 2030-31''), rows 399 to 404, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_86.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_86.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_86.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_86 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_86 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 399 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + - column: H + row: 399 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 400 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + - column: H + row: 400 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 2 + row_number: 401 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + - column: H + row: 401 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 3 + row_number: 402 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + - column: H + row: 402 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 4 + row_number: 403 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + - column: H + row: 403 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 404 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 86 (''Company Car Tax: Set the Benefit-in-Kind + rates (appropriate percentages) for electric vehicles, hybrids and internal combustion engine vehicles + for 2030-31''), rows 399 to 404, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_86.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_86.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_86.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_86 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_86 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 399 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + - column: H + row: 399 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 400 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + - column: H + row: 400 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 2 + row_number: 401 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + - column: H + row: 401 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 3 + row_number: 402 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + - column: H + row: 402 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 4 + row_number: 403 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + - column: H + row: 403 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 404 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 86 (''Company Car Tax: Set the Benefit-in-Kind + rates (appropriate percentages) for electric vehicles, hybrids and internal combustion engine vehicles + for 2030-31''), rows 399 to 404, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_86.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_86.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_86.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_86 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_86 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 399 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + - column: H + row: 399 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 400 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + - column: H + row: 400 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 2 + row_number: 401 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + - column: H + row: 401 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 3 + row_number: 402 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + - column: H + row: 402 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 4 + row_number: 403 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + - column: H + row: 403 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 404 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 86 (''Company Car Tax: Set the Benefit-in-Kind + rates (appropriate percentages) for electric vehicles, hybrids and internal combustion engine vehicles + for 2030-31''), rows 399 to 404, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_86.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_86.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_86.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_86 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_86 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 399 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + - column: H + row: 399 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 400 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + - column: H + row: 400 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 2 + row_number: 401 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + - column: H + row: 401 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 3 + row_number: 402 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + - column: H + row: 402 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 4 + row_number: 403 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + - column: H + row: 403 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 404 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 399 + expected_value: 'Company Car Tax: Set the Benefit-in-Kind rates (appropriate percentages) for electric + vehicles, hybrids and internal combustion engine vehicles for 2030-31' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 86 (''Company Car Tax: Set the Benefit-in-Kind + rates (appropriate percentages) for electric vehicles, hybrids and internal combustion engine vehicles + for 2030-31''), rows 399 to 404, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_87.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_87.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_87.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_87 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_87 + label: Policy measure + rows: + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 0 + row_number: 406 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 406 + expected_value: 'Supported Housing: Introduce a licensing regime to enforce national standards for + supported housing from 2027-28' + label: measure + - column: H + row: 406 + expected_value: Welfare inside cap + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 407 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 406 + expected_value: 'Supported Housing: Introduce a licensing regime to enforce national standards for + supported housing from 2027-28' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 87 (''Supported Housing: Introduce a licensing + regime to enforce national standards for supported housing from 2027-28''), rows 406 to 407, GBP + million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_87.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_87.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_87.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_87 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_87 + label: Policy measure + rows: + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 0 + row_number: 406 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 406 + expected_value: 'Supported Housing: Introduce a licensing regime to enforce national standards for + supported housing from 2027-28' + label: measure + - column: H + row: 406 + expected_value: Welfare inside cap + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 407 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 406 + expected_value: 'Supported Housing: Introduce a licensing regime to enforce national standards for + supported housing from 2027-28' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 87 (''Supported Housing: Introduce a licensing + regime to enforce national standards for supported housing from 2027-28''), rows 406 to 407, GBP + million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_87.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_87.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_87.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_87 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_87 + label: Policy measure + rows: + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 0 + row_number: 406 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 406 + expected_value: 'Supported Housing: Introduce a licensing regime to enforce national standards for + supported housing from 2027-28' + label: measure + - column: H + row: 406 + expected_value: Welfare inside cap + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 407 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 406 + expected_value: 'Supported Housing: Introduce a licensing regime to enforce national standards for + supported housing from 2027-28' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 87 (''Supported Housing: Introduce a licensing + regime to enforce national standards for supported housing from 2027-28''), rows 406 to 407, GBP + million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_87.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_87.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_87.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_87 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_87 + label: Policy measure + rows: + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 0 + row_number: 406 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 406 + expected_value: 'Supported Housing: Introduce a licensing regime to enforce national standards for + supported housing from 2027-28' + label: measure + - column: H + row: 406 + expected_value: Welfare inside cap + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 407 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 406 + expected_value: 'Supported Housing: Introduce a licensing regime to enforce national standards for + supported housing from 2027-28' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 87 (''Supported Housing: Introduce a licensing + regime to enforce national standards for supported housing from 2027-28''), rows 406 to 407, GBP + million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_87.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_87.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_87.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_87 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_87 + label: Policy measure + rows: + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 0 + row_number: 406 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 406 + expected_value: 'Supported Housing: Introduce a licensing regime to enforce national standards for + supported housing from 2027-28' + label: measure + - column: H + row: 406 + expected_value: Welfare inside cap + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 407 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 406 + expected_value: 'Supported Housing: Introduce a licensing regime to enforce national standards for + supported housing from 2027-28' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 87 (''Supported Housing: Introduce a licensing + regime to enforce national standards for supported housing from 2027-28''), rows 406 to 407, GBP + million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_87.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_87.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_87.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_87 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_87 + label: Policy measure + rows: + - value_id: current_ame.welfare_inside_cap + label: 'Current AME: Welfare inside cap' + ordinal: 0 + row_number: 406 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: welfare_inside_cap + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: welfare_inside_cap + label: Policy category + guard_cells: + - column: D + row: 406 + expected_value: 'Supported Housing: Introduce a licensing regime to enforce national standards for + supported housing from 2027-28' + label: measure + - column: H + row: 406 + expected_value: Welfare inside cap + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 407 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 406 + expected_value: 'Supported Housing: Introduce a licensing regime to enforce national standards for + supported housing from 2027-28' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 87 (''Supported Housing: Introduce a licensing + regime to enforce national standards for supported housing from 2027-28''), rows 406 to 407, GBP + million. Note: This table uses the convention that a negative sign implies a loss to the Exchequer + (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_88.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_88.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_88.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_88 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_88 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 409 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 409 + expected_value: 'Donated Medicines: Introduce a zero rate of VAT for the donation of medicines under + qualifying circumstances from 23 June 2026' + label: measure + - column: H + row: 409 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 410 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 409 + expected_value: 'Donated Medicines: Introduce a zero rate of VAT for the donation of medicines under + qualifying circumstances from 23 June 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 88 (''Donated Medicines: Introduce a zero rate + of VAT for the donation of medicines under qualifying circumstances from 23 June 2026''), rows 409 + to 410, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_88.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_88.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_88.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_88 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_88 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 409 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 409 + expected_value: 'Donated Medicines: Introduce a zero rate of VAT for the donation of medicines under + qualifying circumstances from 23 June 2026' + label: measure + - column: H + row: 409 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 410 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 409 + expected_value: 'Donated Medicines: Introduce a zero rate of VAT for the donation of medicines under + qualifying circumstances from 23 June 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 88 (''Donated Medicines: Introduce a zero rate + of VAT for the donation of medicines under qualifying circumstances from 23 June 2026''), rows 409 + to 410, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_88.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_88.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_88.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_88 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_88 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 409 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 409 + expected_value: 'Donated Medicines: Introduce a zero rate of VAT for the donation of medicines under + qualifying circumstances from 23 June 2026' + label: measure + - column: H + row: 409 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 410 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 409 + expected_value: 'Donated Medicines: Introduce a zero rate of VAT for the donation of medicines under + qualifying circumstances from 23 June 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 88 (''Donated Medicines: Introduce a zero rate + of VAT for the donation of medicines under qualifying circumstances from 23 June 2026''), rows 409 + to 410, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_88.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_88.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_88.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_88 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_88 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 409 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 409 + expected_value: 'Donated Medicines: Introduce a zero rate of VAT for the donation of medicines under + qualifying circumstances from 23 June 2026' + label: measure + - column: H + row: 409 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 410 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 409 + expected_value: 'Donated Medicines: Introduce a zero rate of VAT for the donation of medicines under + qualifying circumstances from 23 June 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 88 (''Donated Medicines: Introduce a zero rate + of VAT for the donation of medicines under qualifying circumstances from 23 June 2026''), rows 409 + to 410, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_88.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_88.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_88.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_88 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_88 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 409 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 409 + expected_value: 'Donated Medicines: Introduce a zero rate of VAT for the donation of medicines under + qualifying circumstances from 23 June 2026' + label: measure + - column: H + row: 409 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 410 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 409 + expected_value: 'Donated Medicines: Introduce a zero rate of VAT for the donation of medicines under + qualifying circumstances from 23 June 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 88 (''Donated Medicines: Introduce a zero rate + of VAT for the donation of medicines under qualifying circumstances from 23 June 2026''), rows 409 + to 410, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_88.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_88.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_88.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_88 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_88 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 409 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 409 + expected_value: 'Donated Medicines: Introduce a zero rate of VAT for the donation of medicines under + qualifying circumstances from 23 June 2026' + label: measure + - column: H + row: 409 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 410 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 409 + expected_value: 'Donated Medicines: Introduce a zero rate of VAT for the donation of medicines under + qualifying circumstances from 23 June 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 88 (''Donated Medicines: Introduce a zero rate + of VAT for the donation of medicines under qualifying circumstances from 23 June 2026''), rows 409 + to 410, GBP million. Note: This table uses the convention that a negative sign implies a loss to + the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_89.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_89.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_89.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_89 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_89 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 412 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 412 + expected_value: 'Temporary Staffing: Amend Group 7 of Schedule 9 to the VAT Act 1994 to restore + the tax treatment of medical deputies to its previously intended position' + label: measure + - column: H + row: 412 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 413 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 412 + expected_value: 'Temporary Staffing: Amend Group 7 of Schedule 9 to the VAT Act 1994 to restore + the tax treatment of medical deputies to its previously intended position' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 89 (''Temporary Staffing: Amend Group 7 of Schedule + 9 to the VAT Act 1994 to restore the tax treatment of medical deputies to its previously intended + position''), rows 412 to 413, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_89.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_89.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_89.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_89 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_89 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 412 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 412 + expected_value: 'Temporary Staffing: Amend Group 7 of Schedule 9 to the VAT Act 1994 to restore + the tax treatment of medical deputies to its previously intended position' + label: measure + - column: H + row: 412 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 413 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 412 + expected_value: 'Temporary Staffing: Amend Group 7 of Schedule 9 to the VAT Act 1994 to restore + the tax treatment of medical deputies to its previously intended position' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 89 (''Temporary Staffing: Amend Group 7 of Schedule + 9 to the VAT Act 1994 to restore the tax treatment of medical deputies to its previously intended + position''), rows 412 to 413, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_89.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_89.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_89.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_89 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_89 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 412 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 412 + expected_value: 'Temporary Staffing: Amend Group 7 of Schedule 9 to the VAT Act 1994 to restore + the tax treatment of medical deputies to its previously intended position' + label: measure + - column: H + row: 412 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 413 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 412 + expected_value: 'Temporary Staffing: Amend Group 7 of Schedule 9 to the VAT Act 1994 to restore + the tax treatment of medical deputies to its previously intended position' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 89 (''Temporary Staffing: Amend Group 7 of Schedule + 9 to the VAT Act 1994 to restore the tax treatment of medical deputies to its previously intended + position''), rows 412 to 413, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_89.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_89.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_89.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_89 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_89 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 412 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 412 + expected_value: 'Temporary Staffing: Amend Group 7 of Schedule 9 to the VAT Act 1994 to restore + the tax treatment of medical deputies to its previously intended position' + label: measure + - column: H + row: 412 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 413 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 412 + expected_value: 'Temporary Staffing: Amend Group 7 of Schedule 9 to the VAT Act 1994 to restore + the tax treatment of medical deputies to its previously intended position' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 89 (''Temporary Staffing: Amend Group 7 of Schedule + 9 to the VAT Act 1994 to restore the tax treatment of medical deputies to its previously intended + position''), rows 412 to 413, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_89.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_89.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_89.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_89 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_89 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 412 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 412 + expected_value: 'Temporary Staffing: Amend Group 7 of Schedule 9 to the VAT Act 1994 to restore + the tax treatment of medical deputies to its previously intended position' + label: measure + - column: H + row: 412 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 413 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 412 + expected_value: 'Temporary Staffing: Amend Group 7 of Schedule 9 to the VAT Act 1994 to restore + the tax treatment of medical deputies to its previously intended position' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 89 (''Temporary Staffing: Amend Group 7 of Schedule + 9 to the VAT Act 1994 to restore the tax treatment of medical deputies to its previously intended + position''), rows 412 to 413, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_89.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_89.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_89.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_89 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_89 + label: Policy measure + rows: + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 0 + row_number: 412 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 412 + expected_value: 'Temporary Staffing: Amend Group 7 of Schedule 9 to the VAT Act 1994 to restore + the tax treatment of medical deputies to its previously intended position' + label: measure + - column: H + row: 412 + expected_value: VAT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 413 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 412 + expected_value: 'Temporary Staffing: Amend Group 7 of Schedule 9 to the VAT Act 1994 to restore + the tax treatment of medical deputies to its previously intended position' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 89 (''Temporary Staffing: Amend Group 7 of Schedule + 9 to the VAT Act 1994 to restore the tax treatment of medical deputies to its previously intended + position''), rows 412 to 413, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_90.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_90.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_90.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_90 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_90 + label: Policy measure + rows: + - value_id: receipts.landfill_tax + label: 'Receipts: Landfill tax' + ordinal: 0 + row_number: 415 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: landfill_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: landfill_tax + label: Policy category + guard_cells: + - column: D + row: 415 + expected_value: 'Landfill Communities Fund: Increase the Landfill Tax credit cap from 1 April 2027' + label: measure + - column: H + row: 415 + expected_value: Landfill tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 416 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 415 + expected_value: 'Landfill Communities Fund: Increase the Landfill Tax credit cap from 1 April 2027' + label: measure + - column: H + row: 416 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 2 + row_number: 417 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 415 + expected_value: 'Landfill Communities Fund: Increase the Landfill Tax credit cap from 1 April 2027' + label: measure + - column: H + row: 417 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 418 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 415 + expected_value: 'Landfill Communities Fund: Increase the Landfill Tax credit cap from 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 90 (''Landfill Communities Fund: Increase the Landfill + Tax credit cap from 1 April 2027''), rows 415 to 418, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_90.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_90.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_90.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_90 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_90 + label: Policy measure + rows: + - value_id: receipts.landfill_tax + label: 'Receipts: Landfill tax' + ordinal: 0 + row_number: 415 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: landfill_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: landfill_tax + label: Policy category + guard_cells: + - column: D + row: 415 + expected_value: 'Landfill Communities Fund: Increase the Landfill Tax credit cap from 1 April 2027' + label: measure + - column: H + row: 415 + expected_value: Landfill tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 416 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 415 + expected_value: 'Landfill Communities Fund: Increase the Landfill Tax credit cap from 1 April 2027' + label: measure + - column: H + row: 416 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 2 + row_number: 417 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 415 + expected_value: 'Landfill Communities Fund: Increase the Landfill Tax credit cap from 1 April 2027' + label: measure + - column: H + row: 417 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 418 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 415 + expected_value: 'Landfill Communities Fund: Increase the Landfill Tax credit cap from 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 90 (''Landfill Communities Fund: Increase the Landfill + Tax credit cap from 1 April 2027''), rows 415 to 418, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_90.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_90.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_90.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_90 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_90 + label: Policy measure + rows: + - value_id: receipts.landfill_tax + label: 'Receipts: Landfill tax' + ordinal: 0 + row_number: 415 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: landfill_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: landfill_tax + label: Policy category + guard_cells: + - column: D + row: 415 + expected_value: 'Landfill Communities Fund: Increase the Landfill Tax credit cap from 1 April 2027' + label: measure + - column: H + row: 415 + expected_value: Landfill tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 416 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 415 + expected_value: 'Landfill Communities Fund: Increase the Landfill Tax credit cap from 1 April 2027' + label: measure + - column: H + row: 416 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 2 + row_number: 417 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 415 + expected_value: 'Landfill Communities Fund: Increase the Landfill Tax credit cap from 1 April 2027' + label: measure + - column: H + row: 417 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 418 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 415 + expected_value: 'Landfill Communities Fund: Increase the Landfill Tax credit cap from 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 90 (''Landfill Communities Fund: Increase the Landfill + Tax credit cap from 1 April 2027''), rows 415 to 418, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_90.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_90.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_90.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_90 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_90 + label: Policy measure + rows: + - value_id: receipts.landfill_tax + label: 'Receipts: Landfill tax' + ordinal: 0 + row_number: 415 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: landfill_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: landfill_tax + label: Policy category + guard_cells: + - column: D + row: 415 + expected_value: 'Landfill Communities Fund: Increase the Landfill Tax credit cap from 1 April 2027' + label: measure + - column: H + row: 415 + expected_value: Landfill tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 416 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 415 + expected_value: 'Landfill Communities Fund: Increase the Landfill Tax credit cap from 1 April 2027' + label: measure + - column: H + row: 416 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 2 + row_number: 417 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 415 + expected_value: 'Landfill Communities Fund: Increase the Landfill Tax credit cap from 1 April 2027' + label: measure + - column: H + row: 417 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 418 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 415 + expected_value: 'Landfill Communities Fund: Increase the Landfill Tax credit cap from 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 90 (''Landfill Communities Fund: Increase the Landfill + Tax credit cap from 1 April 2027''), rows 415 to 418, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_90.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_90.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_90.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_90 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_90 + label: Policy measure + rows: + - value_id: receipts.landfill_tax + label: 'Receipts: Landfill tax' + ordinal: 0 + row_number: 415 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: landfill_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: landfill_tax + label: Policy category + guard_cells: + - column: D + row: 415 + expected_value: 'Landfill Communities Fund: Increase the Landfill Tax credit cap from 1 April 2027' + label: measure + - column: H + row: 415 + expected_value: Landfill tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 416 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 415 + expected_value: 'Landfill Communities Fund: Increase the Landfill Tax credit cap from 1 April 2027' + label: measure + - column: H + row: 416 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 2 + row_number: 417 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 415 + expected_value: 'Landfill Communities Fund: Increase the Landfill Tax credit cap from 1 April 2027' + label: measure + - column: H + row: 417 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 418 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 415 + expected_value: 'Landfill Communities Fund: Increase the Landfill Tax credit cap from 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 90 (''Landfill Communities Fund: Increase the Landfill + Tax credit cap from 1 April 2027''), rows 415 to 418, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_90.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_90.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_90.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_90 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_90 + label: Policy measure + rows: + - value_id: receipts.landfill_tax + label: 'Receipts: Landfill tax' + ordinal: 0 + row_number: 415 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: landfill_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: landfill_tax + label: Policy category + guard_cells: + - column: D + row: 415 + expected_value: 'Landfill Communities Fund: Increase the Landfill Tax credit cap from 1 April 2027' + label: measure + - column: H + row: 415 + expected_value: Landfill tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 416 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 415 + expected_value: 'Landfill Communities Fund: Increase the Landfill Tax credit cap from 1 April 2027' + label: measure + - column: H + row: 416 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 2 + row_number: 417 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 415 + expected_value: 'Landfill Communities Fund: Increase the Landfill Tax credit cap from 1 April 2027' + label: measure + - column: H + row: 417 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 3 + row_number: 418 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 415 + expected_value: 'Landfill Communities Fund: Increase the Landfill Tax credit cap from 1 April 2027' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 90 (''Landfill Communities Fund: Increase the Landfill + Tax credit cap from 1 April 2027''), rows 415 to 418, GBP million. Note: This table uses the convention + that a negative sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_91.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_91.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_91.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_91 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_91 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 420 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 420 + expected_value: 'Higher Education: Introduce registration requirements for franchise providers with + 300 or more students from 1 September 2028, to strengthen quality and oversight of franchised + provision' + label: measure + - column: H + row: 420 + expected_value: Interest and dividend receipts + label: category + - value_id: capital_ame.student_loans + label: 'Capital AME: Student loans' + ordinal: 1 + row_number: 421 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: student_loans + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: student_loans + label: Policy category + guard_cells: + - column: D + row: 420 + expected_value: 'Higher Education: Introduce registration requirements for franchise providers with + 300 or more students from 1 September 2028, to strengthen quality and oversight of franchised + provision' + label: measure + - column: H + row: 421 + expected_value: Student loans + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 422 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 420 + expected_value: 'Higher Education: Introduce registration requirements for franchise providers with + 300 or more students from 1 September 2028, to strengthen quality and oversight of franchised + provision' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 91 (''Higher Education: Introduce registration + requirements for franchise providers with 300 or more students from 1 September 2028, to strengthen + quality and oversight of franchised provision''), rows 420 to 422, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_91.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_91.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_91.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_91 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_91 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 420 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 420 + expected_value: 'Higher Education: Introduce registration requirements for franchise providers with + 300 or more students from 1 September 2028, to strengthen quality and oversight of franchised + provision' + label: measure + - column: H + row: 420 + expected_value: Interest and dividend receipts + label: category + - value_id: capital_ame.student_loans + label: 'Capital AME: Student loans' + ordinal: 1 + row_number: 421 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: student_loans + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: student_loans + label: Policy category + guard_cells: + - column: D + row: 420 + expected_value: 'Higher Education: Introduce registration requirements for franchise providers with + 300 or more students from 1 September 2028, to strengthen quality and oversight of franchised + provision' + label: measure + - column: H + row: 421 + expected_value: Student loans + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 422 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 420 + expected_value: 'Higher Education: Introduce registration requirements for franchise providers with + 300 or more students from 1 September 2028, to strengthen quality and oversight of franchised + provision' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 91 (''Higher Education: Introduce registration + requirements for franchise providers with 300 or more students from 1 September 2028, to strengthen + quality and oversight of franchised provision''), rows 420 to 422, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_91.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_91.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_91.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_91 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_91 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 420 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 420 + expected_value: 'Higher Education: Introduce registration requirements for franchise providers with + 300 or more students from 1 September 2028, to strengthen quality and oversight of franchised + provision' + label: measure + - column: H + row: 420 + expected_value: Interest and dividend receipts + label: category + - value_id: capital_ame.student_loans + label: 'Capital AME: Student loans' + ordinal: 1 + row_number: 421 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: student_loans + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: student_loans + label: Policy category + guard_cells: + - column: D + row: 420 + expected_value: 'Higher Education: Introduce registration requirements for franchise providers with + 300 or more students from 1 September 2028, to strengthen quality and oversight of franchised + provision' + label: measure + - column: H + row: 421 + expected_value: Student loans + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 422 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 420 + expected_value: 'Higher Education: Introduce registration requirements for franchise providers with + 300 or more students from 1 September 2028, to strengthen quality and oversight of franchised + provision' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 91 (''Higher Education: Introduce registration + requirements for franchise providers with 300 or more students from 1 September 2028, to strengthen + quality and oversight of franchised provision''), rows 420 to 422, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_91.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_91.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_91.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_91 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_91 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 420 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 420 + expected_value: 'Higher Education: Introduce registration requirements for franchise providers with + 300 or more students from 1 September 2028, to strengthen quality and oversight of franchised + provision' + label: measure + - column: H + row: 420 + expected_value: Interest and dividend receipts + label: category + - value_id: capital_ame.student_loans + label: 'Capital AME: Student loans' + ordinal: 1 + row_number: 421 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: student_loans + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: student_loans + label: Policy category + guard_cells: + - column: D + row: 420 + expected_value: 'Higher Education: Introduce registration requirements for franchise providers with + 300 or more students from 1 September 2028, to strengthen quality and oversight of franchised + provision' + label: measure + - column: H + row: 421 + expected_value: Student loans + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 422 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 420 + expected_value: 'Higher Education: Introduce registration requirements for franchise providers with + 300 or more students from 1 September 2028, to strengthen quality and oversight of franchised + provision' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 91 (''Higher Education: Introduce registration + requirements for franchise providers with 300 or more students from 1 September 2028, to strengthen + quality and oversight of franchised provision''), rows 420 to 422, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_91.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_91.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_91.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_91 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_91 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 420 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 420 + expected_value: 'Higher Education: Introduce registration requirements for franchise providers with + 300 or more students from 1 September 2028, to strengthen quality and oversight of franchised + provision' + label: measure + - column: H + row: 420 + expected_value: Interest and dividend receipts + label: category + - value_id: capital_ame.student_loans + label: 'Capital AME: Student loans' + ordinal: 1 + row_number: 421 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: student_loans + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: student_loans + label: Policy category + guard_cells: + - column: D + row: 420 + expected_value: 'Higher Education: Introduce registration requirements for franchise providers with + 300 or more students from 1 September 2028, to strengthen quality and oversight of franchised + provision' + label: measure + - column: H + row: 421 + expected_value: Student loans + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 422 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 420 + expected_value: 'Higher Education: Introduce registration requirements for franchise providers with + 300 or more students from 1 September 2028, to strengthen quality and oversight of franchised + provision' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 91 (''Higher Education: Introduce registration + requirements for franchise providers with 300 or more students from 1 September 2028, to strengthen + quality and oversight of franchised provision''), rows 420 to 422, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_91.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_91.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_91.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_91 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_91 + label: Policy measure + rows: + - value_id: receipts.interest_and_dividend_receipts + label: 'Receipts: Interest and dividend receipts' + ordinal: 0 + row_number: 420 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: interest_and_dividend_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: interest_and_dividend_receipts + label: Policy category + guard_cells: + - column: D + row: 420 + expected_value: 'Higher Education: Introduce registration requirements for franchise providers with + 300 or more students from 1 September 2028, to strengthen quality and oversight of franchised + provision' + label: measure + - column: H + row: 420 + expected_value: Interest and dividend receipts + label: category + - value_id: capital_ame.student_loans + label: 'Capital AME: Student loans' + ordinal: 1 + row_number: 421 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: student_loans + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: student_loans + label: Policy category + guard_cells: + - column: D + row: 420 + expected_value: 'Higher Education: Introduce registration requirements for franchise providers with + 300 or more students from 1 September 2028, to strengthen quality and oversight of franchised + provision' + label: measure + - column: H + row: 421 + expected_value: Student loans + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 422 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 420 + expected_value: 'Higher Education: Introduce registration requirements for franchise providers with + 300 or more students from 1 September 2028, to strengthen quality and oversight of franchised + provision' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 91 (''Higher Education: Introduce registration + requirements for franchise providers with 300 or more students from 1 September 2028, to strengthen + quality and oversight of franchised provision''), rows 420 to 422, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_92.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_92.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_92.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_92 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_92 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 424 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 424 + expected_value: 'Local Authority Spending: Impact of adjustments to high needs budget on local authority + spending' + label: measure + - column: H + row: 424 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 1 + row_number: 425 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 424 + expected_value: 'Local Authority Spending: Impact of adjustments to high needs budget on local authority + spending' + label: measure + - column: H + row: 425 + expected_value: Locally-financed current expenditure + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 426 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 424 + expected_value: 'Local Authority Spending: Impact of adjustments to high needs budget on local authority + spending' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 92 (''Local Authority Spending: Impact of adjustments + to high needs budget on local authority spending''), rows 424 to 426, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_92.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_92.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_92.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_92 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_92 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 424 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 424 + expected_value: 'Local Authority Spending: Impact of adjustments to high needs budget on local authority + spending' + label: measure + - column: H + row: 424 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 1 + row_number: 425 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 424 + expected_value: 'Local Authority Spending: Impact of adjustments to high needs budget on local authority + spending' + label: measure + - column: H + row: 425 + expected_value: Locally-financed current expenditure + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 426 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 424 + expected_value: 'Local Authority Spending: Impact of adjustments to high needs budget on local authority + spending' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 92 (''Local Authority Spending: Impact of adjustments + to high needs budget on local authority spending''), rows 424 to 426, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_92.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_92.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_92.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_92 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_92 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 424 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 424 + expected_value: 'Local Authority Spending: Impact of adjustments to high needs budget on local authority + spending' + label: measure + - column: H + row: 424 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 1 + row_number: 425 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 424 + expected_value: 'Local Authority Spending: Impact of adjustments to high needs budget on local authority + spending' + label: measure + - column: H + row: 425 + expected_value: Locally-financed current expenditure + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 426 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 424 + expected_value: 'Local Authority Spending: Impact of adjustments to high needs budget on local authority + spending' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 92 (''Local Authority Spending: Impact of adjustments + to high needs budget on local authority spending''), rows 424 to 426, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_92.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_92.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_92.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_92 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_92 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 424 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 424 + expected_value: 'Local Authority Spending: Impact of adjustments to high needs budget on local authority + spending' + label: measure + - column: H + row: 424 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 1 + row_number: 425 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 424 + expected_value: 'Local Authority Spending: Impact of adjustments to high needs budget on local authority + spending' + label: measure + - column: H + row: 425 + expected_value: Locally-financed current expenditure + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 426 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 424 + expected_value: 'Local Authority Spending: Impact of adjustments to high needs budget on local authority + spending' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 92 (''Local Authority Spending: Impact of adjustments + to high needs budget on local authority spending''), rows 424 to 426, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_92.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_92.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_92.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_92 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_92 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 424 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 424 + expected_value: 'Local Authority Spending: Impact of adjustments to high needs budget on local authority + spending' + label: measure + - column: H + row: 424 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 1 + row_number: 425 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 424 + expected_value: 'Local Authority Spending: Impact of adjustments to high needs budget on local authority + spending' + label: measure + - column: H + row: 425 + expected_value: Locally-financed current expenditure + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 426 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 424 + expected_value: 'Local Authority Spending: Impact of adjustments to high needs budget on local authority + spending' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 92 (''Local Authority Spending: Impact of adjustments + to high needs budget on local authority spending''), rows 424 to 426, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_92.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_92.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_92.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_92 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_92 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 424 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 424 + expected_value: 'Local Authority Spending: Impact of adjustments to high needs budget on local authority + spending' + label: measure + - column: H + row: 424 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.locally_financed_current_expenditure + label: 'Current AME: Locally-financed current expenditure' + ordinal: 1 + row_number: 425 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: locally_financed_current_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: locally_financed_current_expenditure + label: Policy category + guard_cells: + - column: D + row: 424 + expected_value: 'Local Authority Spending: Impact of adjustments to high needs budget on local authority + spending' + label: measure + - column: H + row: 425 + expected_value: Locally-financed current expenditure + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 426 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 424 + expected_value: 'Local Authority Spending: Impact of adjustments to high needs budget on local authority + spending' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 92 (''Local Authority Spending: Impact of adjustments + to high needs budget on local authority spending''), rows 424 to 426, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_93.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_93.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_93.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_93 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_93 + label: Policy measure + rows: + - value_id: receipts.high_value_council_tax_surcharge + label: 'Receipts: High-value council tax surcharge' + ordinal: 0 + row_number: 428 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: high_value_council_tax_surcharge + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: high_value_council_tax_surcharge + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 428 + expected_value: High-value council tax surcharge + label: category + - value_id: receipts.stamp_duty + label: 'Receipts: Stamp duty' + ordinal: 1 + row_number: 429 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: stamp_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: stamp_duty + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 429 + expected_value: Stamp duty + label: category + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 2 + row_number: 430 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 430 + expected_value: Capital gains tax + label: category + - value_id: receipts.inheritance_tax + label: 'Receipts: Inheritance tax' + ordinal: 3 + row_number: 431 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: inheritance_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: inheritance_tax + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 431 + expected_value: Inheritance tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 432 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 432 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 5 + row_number: 433 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 433 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 6 + row_number: 434 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 93 (''High Value Council Tax Surcharge: Confirm + eligibility for deferrals, discounts and exemptions from 1 April 2028''), rows 428 to 434, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_93.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_93.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_93.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_93 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_93 + label: Policy measure + rows: + - value_id: receipts.high_value_council_tax_surcharge + label: 'Receipts: High-value council tax surcharge' + ordinal: 0 + row_number: 428 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: high_value_council_tax_surcharge + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: high_value_council_tax_surcharge + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 428 + expected_value: High-value council tax surcharge + label: category + - value_id: receipts.stamp_duty + label: 'Receipts: Stamp duty' + ordinal: 1 + row_number: 429 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: stamp_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: stamp_duty + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 429 + expected_value: Stamp duty + label: category + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 2 + row_number: 430 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 430 + expected_value: Capital gains tax + label: category + - value_id: receipts.inheritance_tax + label: 'Receipts: Inheritance tax' + ordinal: 3 + row_number: 431 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: inheritance_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: inheritance_tax + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 431 + expected_value: Inheritance tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 432 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 432 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 5 + row_number: 433 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 433 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 6 + row_number: 434 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 93 (''High Value Council Tax Surcharge: Confirm + eligibility for deferrals, discounts and exemptions from 1 April 2028''), rows 428 to 434, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_93.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_93.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_93.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_93 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_93 + label: Policy measure + rows: + - value_id: receipts.high_value_council_tax_surcharge + label: 'Receipts: High-value council tax surcharge' + ordinal: 0 + row_number: 428 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: high_value_council_tax_surcharge + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: high_value_council_tax_surcharge + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 428 + expected_value: High-value council tax surcharge + label: category + - value_id: receipts.stamp_duty + label: 'Receipts: Stamp duty' + ordinal: 1 + row_number: 429 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: stamp_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: stamp_duty + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 429 + expected_value: Stamp duty + label: category + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 2 + row_number: 430 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 430 + expected_value: Capital gains tax + label: category + - value_id: receipts.inheritance_tax + label: 'Receipts: Inheritance tax' + ordinal: 3 + row_number: 431 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: inheritance_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: inheritance_tax + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 431 + expected_value: Inheritance tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 432 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 432 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 5 + row_number: 433 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 433 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 6 + row_number: 434 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 93 (''High Value Council Tax Surcharge: Confirm + eligibility for deferrals, discounts and exemptions from 1 April 2028''), rows 428 to 434, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_93.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_93.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_93.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_93 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_93 + label: Policy measure + rows: + - value_id: receipts.high_value_council_tax_surcharge + label: 'Receipts: High-value council tax surcharge' + ordinal: 0 + row_number: 428 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: high_value_council_tax_surcharge + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: high_value_council_tax_surcharge + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 428 + expected_value: High-value council tax surcharge + label: category + - value_id: receipts.stamp_duty + label: 'Receipts: Stamp duty' + ordinal: 1 + row_number: 429 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: stamp_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: stamp_duty + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 429 + expected_value: Stamp duty + label: category + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 2 + row_number: 430 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 430 + expected_value: Capital gains tax + label: category + - value_id: receipts.inheritance_tax + label: 'Receipts: Inheritance tax' + ordinal: 3 + row_number: 431 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: inheritance_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: inheritance_tax + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 431 + expected_value: Inheritance tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 432 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 432 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 5 + row_number: 433 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 433 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 6 + row_number: 434 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 93 (''High Value Council Tax Surcharge: Confirm + eligibility for deferrals, discounts and exemptions from 1 April 2028''), rows 428 to 434, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_93.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_93.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_93.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_93 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_93 + label: Policy measure + rows: + - value_id: receipts.high_value_council_tax_surcharge + label: 'Receipts: High-value council tax surcharge' + ordinal: 0 + row_number: 428 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: high_value_council_tax_surcharge + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: high_value_council_tax_surcharge + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 428 + expected_value: High-value council tax surcharge + label: category + - value_id: receipts.stamp_duty + label: 'Receipts: Stamp duty' + ordinal: 1 + row_number: 429 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: stamp_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: stamp_duty + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 429 + expected_value: Stamp duty + label: category + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 2 + row_number: 430 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 430 + expected_value: Capital gains tax + label: category + - value_id: receipts.inheritance_tax + label: 'Receipts: Inheritance tax' + ordinal: 3 + row_number: 431 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: inheritance_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: inheritance_tax + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 431 + expected_value: Inheritance tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 432 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 432 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 5 + row_number: 433 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 433 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 6 + row_number: 434 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 93 (''High Value Council Tax Surcharge: Confirm + eligibility for deferrals, discounts and exemptions from 1 April 2028''), rows 428 to 434, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_93.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_93.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_93.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_93 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_93 + label: Policy measure + rows: + - value_id: receipts.high_value_council_tax_surcharge + label: 'Receipts: High-value council tax surcharge' + ordinal: 0 + row_number: 428 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: high_value_council_tax_surcharge + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: high_value_council_tax_surcharge + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 428 + expected_value: High-value council tax surcharge + label: category + - value_id: receipts.stamp_duty + label: 'Receipts: Stamp duty' + ordinal: 1 + row_number: 429 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: stamp_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: stamp_duty + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 429 + expected_value: Stamp duty + label: category + - value_id: receipts.capital_gains_tax + label: 'Receipts: Capital gains tax' + ordinal: 2 + row_number: 430 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: capital_gains_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: capital_gains_tax + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 430 + expected_value: Capital gains tax + label: category + - value_id: receipts.inheritance_tax + label: 'Receipts: Inheritance tax' + ordinal: 3 + row_number: 431 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: inheritance_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: inheritance_tax + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 431 + expected_value: Inheritance tax + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 4 + row_number: 432 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 432 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 5 + row_number: 433 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + - column: H + row: 433 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 6 + row_number: 434 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 428 + expected_value: 'High Value Council Tax Surcharge: Confirm eligibility for deferrals, discounts + and exemptions from 1 April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 93 (''High Value Council Tax Surcharge: Confirm + eligibility for deferrals, discounts and exemptions from 1 April 2028''), rows 428 to 434, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_94.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_94.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_94.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_94 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_94 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 436 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + - column: H + row: 436 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 437 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + - column: H + row: 437 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 2 + row_number: 438 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + - column: H + row: 438 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 3 + row_number: 439 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + - column: H + row: 439 + expected_value: Scottish self-financed expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 4 + row_number: 440 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + - column: H + row: 440 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 441 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 94 (''Benefits in Kind (BiKs): Delay mandatory + payrolling of company cars, vans, fuel and medical benefits from 6 April 2026 to 6 April 2027, with + remaining BiKs implemented from 6 April 2028''), rows 436 to 441, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_94.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_94.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_94.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_94 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_94 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 436 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + - column: H + row: 436 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 437 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + - column: H + row: 437 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 2 + row_number: 438 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + - column: H + row: 438 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 3 + row_number: 439 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + - column: H + row: 439 + expected_value: Scottish self-financed expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 4 + row_number: 440 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + - column: H + row: 440 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 441 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 94 (''Benefits in Kind (BiKs): Delay mandatory + payrolling of company cars, vans, fuel and medical benefits from 6 April 2026 to 6 April 2027, with + remaining BiKs implemented from 6 April 2028''), rows 436 to 441, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_94.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_94.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_94.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_94 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_94 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 436 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + - column: H + row: 436 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 437 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + - column: H + row: 437 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 2 + row_number: 438 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + - column: H + row: 438 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 3 + row_number: 439 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + - column: H + row: 439 + expected_value: Scottish self-financed expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 4 + row_number: 440 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + - column: H + row: 440 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 441 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 94 (''Benefits in Kind (BiKs): Delay mandatory + payrolling of company cars, vans, fuel and medical benefits from 6 April 2026 to 6 April 2027, with + remaining BiKs implemented from 6 April 2028''), rows 436 to 441, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_94.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_94.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_94.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_94 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_94 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 436 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + - column: H + row: 436 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 437 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + - column: H + row: 437 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 2 + row_number: 438 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + - column: H + row: 438 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 3 + row_number: 439 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + - column: H + row: 439 + expected_value: Scottish self-financed expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 4 + row_number: 440 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + - column: H + row: 440 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 441 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 94 (''Benefits in Kind (BiKs): Delay mandatory + payrolling of company cars, vans, fuel and medical benefits from 6 April 2026 to 6 April 2027, with + remaining BiKs implemented from 6 April 2028''), rows 436 to 441, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_94.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_94.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_94.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_94 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_94 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 436 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + - column: H + row: 436 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 437 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + - column: H + row: 437 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 2 + row_number: 438 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + - column: H + row: 438 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 3 + row_number: 439 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + - column: H + row: 439 + expected_value: Scottish self-financed expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 4 + row_number: 440 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + - column: H + row: 440 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 441 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 94 (''Benefits in Kind (BiKs): Delay mandatory + payrolling of company cars, vans, fuel and medical benefits from 6 April 2026 to 6 April 2027, with + remaining BiKs implemented from 6 April 2028''), rows 436 to 441, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_94.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_94.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_94.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_94 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_94 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 436 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + - column: H + row: 436 + expected_value: Income tax + label: category + - value_id: receipts.nics + label: 'Receipts: NICs' + ordinal: 1 + row_number: 437 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: nics + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: nics + label: Policy category + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + - column: H + row: 437 + expected_value: NICs + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 2 + row_number: 438 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + - column: H + row: 438 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 3 + row_number: 439 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + - column: H + row: 439 + expected_value: Scottish self-financed expenditure + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 4 + row_number: 440 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + - column: H + row: 440 + expected_value: Scottish BGA (current) + label: category + - value_id: total + label: Total + ordinal: 5 + row_number: 441 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 436 + expected_value: 'Benefits in Kind (BiKs): Delay mandatory payrolling of company cars, vans, fuel + and medical benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 + April 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 94 (''Benefits in Kind (BiKs): Delay mandatory + payrolling of company cars, vans, fuel and medical benefits from 6 April 2026 to 6 April 2027, with + remaining BiKs implemented from 6 April 2028''), rows 436 to 441, GBP million. Note: This table + uses the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_95.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_95.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_95.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_95 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_95 + label: Policy measure + rows: + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 0 + row_number: 443 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 443 + expected_value: Customs duty + label: category + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 1 + row_number: 444 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 444 + expected_value: VAT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 445 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 445 + expected_value: Income tax + label: category + - value_id: receipts.tobacco_duty + label: 'Receipts: Tobacco duty' + ordinal: 3 + row_number: 446 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: tobacco_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: tobacco_duty + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 446 + expected_value: Tobacco duty + label: category + - value_id: receipts.alcohol_duty + label: 'Receipts: Alcohol duty' + ordinal: 4 + row_number: 447 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: alcohol_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: alcohol_duty + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 447 + expected_value: Alcohol duty + label: category + - value_id: receipts.vehicle_excise_duty + label: 'Receipts: Vehicle excise duty' + ordinal: 5 + row_number: 448 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vehicle_excise_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vehicle_excise_duty + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 448 + expected_value: Vehicle excise duty + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 6 + row_number: 449 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 449 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 7 + row_number: 450 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 450 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 8 + row_number: 451 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 451 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 9 + row_number: 452 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 95 (''Low Value Imports: Remove the £135 customs + duty relief and introduce new customs arrangements from October 2028''), rows 443 to 452, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_95.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_95.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_95.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_95 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_95 + label: Policy measure + rows: + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 0 + row_number: 443 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 443 + expected_value: Customs duty + label: category + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 1 + row_number: 444 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 444 + expected_value: VAT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 445 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 445 + expected_value: Income tax + label: category + - value_id: receipts.tobacco_duty + label: 'Receipts: Tobacco duty' + ordinal: 3 + row_number: 446 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: tobacco_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: tobacco_duty + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 446 + expected_value: Tobacco duty + label: category + - value_id: receipts.alcohol_duty + label: 'Receipts: Alcohol duty' + ordinal: 4 + row_number: 447 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: alcohol_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: alcohol_duty + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 447 + expected_value: Alcohol duty + label: category + - value_id: receipts.vehicle_excise_duty + label: 'Receipts: Vehicle excise duty' + ordinal: 5 + row_number: 448 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vehicle_excise_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vehicle_excise_duty + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 448 + expected_value: Vehicle excise duty + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 6 + row_number: 449 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 449 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 7 + row_number: 450 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 450 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 8 + row_number: 451 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 451 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 9 + row_number: 452 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 95 (''Low Value Imports: Remove the £135 customs + duty relief and introduce new customs arrangements from October 2028''), rows 443 to 452, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_95.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_95.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_95.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_95 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_95 + label: Policy measure + rows: + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 0 + row_number: 443 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 443 + expected_value: Customs duty + label: category + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 1 + row_number: 444 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 444 + expected_value: VAT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 445 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 445 + expected_value: Income tax + label: category + - value_id: receipts.tobacco_duty + label: 'Receipts: Tobacco duty' + ordinal: 3 + row_number: 446 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: tobacco_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: tobacco_duty + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 446 + expected_value: Tobacco duty + label: category + - value_id: receipts.alcohol_duty + label: 'Receipts: Alcohol duty' + ordinal: 4 + row_number: 447 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: alcohol_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: alcohol_duty + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 447 + expected_value: Alcohol duty + label: category + - value_id: receipts.vehicle_excise_duty + label: 'Receipts: Vehicle excise duty' + ordinal: 5 + row_number: 448 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vehicle_excise_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vehicle_excise_duty + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 448 + expected_value: Vehicle excise duty + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 6 + row_number: 449 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 449 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 7 + row_number: 450 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 450 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 8 + row_number: 451 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 451 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 9 + row_number: 452 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 95 (''Low Value Imports: Remove the £135 customs + duty relief and introduce new customs arrangements from October 2028''), rows 443 to 452, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_95.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_95.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_95.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_95 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_95 + label: Policy measure + rows: + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 0 + row_number: 443 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 443 + expected_value: Customs duty + label: category + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 1 + row_number: 444 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 444 + expected_value: VAT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 445 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 445 + expected_value: Income tax + label: category + - value_id: receipts.tobacco_duty + label: 'Receipts: Tobacco duty' + ordinal: 3 + row_number: 446 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: tobacco_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: tobacco_duty + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 446 + expected_value: Tobacco duty + label: category + - value_id: receipts.alcohol_duty + label: 'Receipts: Alcohol duty' + ordinal: 4 + row_number: 447 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: alcohol_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: alcohol_duty + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 447 + expected_value: Alcohol duty + label: category + - value_id: receipts.vehicle_excise_duty + label: 'Receipts: Vehicle excise duty' + ordinal: 5 + row_number: 448 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vehicle_excise_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vehicle_excise_duty + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 448 + expected_value: Vehicle excise duty + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 6 + row_number: 449 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 449 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 7 + row_number: 450 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 450 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 8 + row_number: 451 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 451 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 9 + row_number: 452 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 95 (''Low Value Imports: Remove the £135 customs + duty relief and introduce new customs arrangements from October 2028''), rows 443 to 452, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_95.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_95.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_95.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_95 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_95 + label: Policy measure + rows: + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 0 + row_number: 443 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 443 + expected_value: Customs duty + label: category + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 1 + row_number: 444 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 444 + expected_value: VAT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 445 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 445 + expected_value: Income tax + label: category + - value_id: receipts.tobacco_duty + label: 'Receipts: Tobacco duty' + ordinal: 3 + row_number: 446 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: tobacco_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: tobacco_duty + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 446 + expected_value: Tobacco duty + label: category + - value_id: receipts.alcohol_duty + label: 'Receipts: Alcohol duty' + ordinal: 4 + row_number: 447 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: alcohol_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: alcohol_duty + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 447 + expected_value: Alcohol duty + label: category + - value_id: receipts.vehicle_excise_duty + label: 'Receipts: Vehicle excise duty' + ordinal: 5 + row_number: 448 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vehicle_excise_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vehicle_excise_duty + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 448 + expected_value: Vehicle excise duty + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 6 + row_number: 449 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 449 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 7 + row_number: 450 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 450 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 8 + row_number: 451 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 451 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 9 + row_number: 452 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 95 (''Low Value Imports: Remove the £135 customs + duty relief and introduce new customs arrangements from October 2028''), rows 443 to 452, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_95.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_95.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_95.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_95 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_95 + label: Policy measure + rows: + - value_id: receipts.customs_duty + label: 'Receipts: Customs duty' + ordinal: 0 + row_number: 443 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: customs_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: customs_duty + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 443 + expected_value: Customs duty + label: category + - value_id: receipts.vat + label: 'Receipts: VAT' + ordinal: 1 + row_number: 444 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vat + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vat + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 444 + expected_value: VAT + label: category + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 2 + row_number: 445 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 445 + expected_value: Income tax + label: category + - value_id: receipts.tobacco_duty + label: 'Receipts: Tobacco duty' + ordinal: 3 + row_number: 446 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: tobacco_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: tobacco_duty + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 446 + expected_value: Tobacco duty + label: category + - value_id: receipts.alcohol_duty + label: 'Receipts: Alcohol duty' + ordinal: 4 + row_number: 447 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: alcohol_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: alcohol_duty + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 447 + expected_value: Alcohol duty + label: category + - value_id: receipts.vehicle_excise_duty + label: 'Receipts: Vehicle excise duty' + ordinal: 5 + row_number: 448 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: vehicle_excise_duty + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: vehicle_excise_duty + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 448 + expected_value: Vehicle excise duty + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 6 + row_number: 449 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 449 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 7 + row_number: 450 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 450 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 8 + row_number: 451 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + - column: H + row: 451 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 9 + row_number: 452 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 443 + expected_value: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs + arrangements from October 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 95 (''Low Value Imports: Remove the £135 customs + duty relief and introduce new customs arrangements from October 2028''), rows 443 to 452, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_96.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_96.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_96.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_96 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_96 + label: Policy measure + rows: + - value_id: receipts.eu_ets_auction_receipts + label: 'Receipts: EU ETS auction receipts' + ordinal: 0 + row_number: 454 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: eu_ets_auction_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: eu_ets_auction_receipts + label: Policy category + guard_cells: + - column: D + row: 454 + expected_value: 'Emissions Trading Scheme (ETS): Delay the inclusion of energy from waste in the + ETS ' + label: measure + - column: H + row: 454 + expected_value: EU ETS auction receipts + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 455 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 454 + expected_value: 'Emissions Trading Scheme (ETS): Delay the inclusion of energy from waste in the + ETS ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 96 (''Emissions Trading Scheme (ETS): Delay the + inclusion of energy from waste in the ETS ''), rows 454 to 455, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_96.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_96.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_96.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_96 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_96 + label: Policy measure + rows: + - value_id: receipts.eu_ets_auction_receipts + label: 'Receipts: EU ETS auction receipts' + ordinal: 0 + row_number: 454 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: eu_ets_auction_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: eu_ets_auction_receipts + label: Policy category + guard_cells: + - column: D + row: 454 + expected_value: 'Emissions Trading Scheme (ETS): Delay the inclusion of energy from waste in the + ETS ' + label: measure + - column: H + row: 454 + expected_value: EU ETS auction receipts + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 455 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 454 + expected_value: 'Emissions Trading Scheme (ETS): Delay the inclusion of energy from waste in the + ETS ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 96 (''Emissions Trading Scheme (ETS): Delay the + inclusion of energy from waste in the ETS ''), rows 454 to 455, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_96.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_96.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_96.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_96 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_96 + label: Policy measure + rows: + - value_id: receipts.eu_ets_auction_receipts + label: 'Receipts: EU ETS auction receipts' + ordinal: 0 + row_number: 454 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: eu_ets_auction_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: eu_ets_auction_receipts + label: Policy category + guard_cells: + - column: D + row: 454 + expected_value: 'Emissions Trading Scheme (ETS): Delay the inclusion of energy from waste in the + ETS ' + label: measure + - column: H + row: 454 + expected_value: EU ETS auction receipts + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 455 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 454 + expected_value: 'Emissions Trading Scheme (ETS): Delay the inclusion of energy from waste in the + ETS ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 96 (''Emissions Trading Scheme (ETS): Delay the + inclusion of energy from waste in the ETS ''), rows 454 to 455, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_96.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_96.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_96.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_96 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_96 + label: Policy measure + rows: + - value_id: receipts.eu_ets_auction_receipts + label: 'Receipts: EU ETS auction receipts' + ordinal: 0 + row_number: 454 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: eu_ets_auction_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: eu_ets_auction_receipts + label: Policy category + guard_cells: + - column: D + row: 454 + expected_value: 'Emissions Trading Scheme (ETS): Delay the inclusion of energy from waste in the + ETS ' + label: measure + - column: H + row: 454 + expected_value: EU ETS auction receipts + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 455 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 454 + expected_value: 'Emissions Trading Scheme (ETS): Delay the inclusion of energy from waste in the + ETS ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 96 (''Emissions Trading Scheme (ETS): Delay the + inclusion of energy from waste in the ETS ''), rows 454 to 455, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_96.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_96.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_96.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_96 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_96 + label: Policy measure + rows: + - value_id: receipts.eu_ets_auction_receipts + label: 'Receipts: EU ETS auction receipts' + ordinal: 0 + row_number: 454 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: eu_ets_auction_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: eu_ets_auction_receipts + label: Policy category + guard_cells: + - column: D + row: 454 + expected_value: 'Emissions Trading Scheme (ETS): Delay the inclusion of energy from waste in the + ETS ' + label: measure + - column: H + row: 454 + expected_value: EU ETS auction receipts + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 455 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 454 + expected_value: 'Emissions Trading Scheme (ETS): Delay the inclusion of energy from waste in the + ETS ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 96 (''Emissions Trading Scheme (ETS): Delay the + inclusion of energy from waste in the ETS ''), rows 454 to 455, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_96.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_96.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_96.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_96 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_96 + label: Policy measure + rows: + - value_id: receipts.eu_ets_auction_receipts + label: 'Receipts: EU ETS auction receipts' + ordinal: 0 + row_number: 454 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: eu_ets_auction_receipts + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: eu_ets_auction_receipts + label: Policy category + guard_cells: + - column: D + row: 454 + expected_value: 'Emissions Trading Scheme (ETS): Delay the inclusion of energy from waste in the + ETS ' + label: measure + - column: H + row: 454 + expected_value: EU ETS auction receipts + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 455 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 454 + expected_value: 'Emissions Trading Scheme (ETS): Delay the inclusion of energy from waste in the + ETS ' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 96 (''Emissions Trading Scheme (ETS): Delay the + inclusion of energy from waste in the ETS ''), rows 454 to 455, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_97.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_97.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_97.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_97 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_97 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 457 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 457 + expected_value: 'Corporation Tax: Spread the one-off impact of revenue recognition changes for qualifying + gas distribution activities over five years for accounting periods ending on or after 31 December + 2026' + label: measure + - column: H + row: 457 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 458 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 457 + expected_value: 'Corporation Tax: Spread the one-off impact of revenue recognition changes for qualifying + gas distribution activities over five years for accounting periods ending on or after 31 December + 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 97 (''Corporation Tax: Spread the one-off impact + of revenue recognition changes for qualifying gas distribution activities over five years for accounting + periods ending on or after 31 December 2026''), rows 457 to 458, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_97.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_97.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_97.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_97 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_97 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 457 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 457 + expected_value: 'Corporation Tax: Spread the one-off impact of revenue recognition changes for qualifying + gas distribution activities over five years for accounting periods ending on or after 31 December + 2026' + label: measure + - column: H + row: 457 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 458 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 457 + expected_value: 'Corporation Tax: Spread the one-off impact of revenue recognition changes for qualifying + gas distribution activities over five years for accounting periods ending on or after 31 December + 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 97 (''Corporation Tax: Spread the one-off impact + of revenue recognition changes for qualifying gas distribution activities over five years for accounting + periods ending on or after 31 December 2026''), rows 457 to 458, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_97.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_97.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_97.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_97 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_97 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 457 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 457 + expected_value: 'Corporation Tax: Spread the one-off impact of revenue recognition changes for qualifying + gas distribution activities over five years for accounting periods ending on or after 31 December + 2026' + label: measure + - column: H + row: 457 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 458 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 457 + expected_value: 'Corporation Tax: Spread the one-off impact of revenue recognition changes for qualifying + gas distribution activities over five years for accounting periods ending on or after 31 December + 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 97 (''Corporation Tax: Spread the one-off impact + of revenue recognition changes for qualifying gas distribution activities over five years for accounting + periods ending on or after 31 December 2026''), rows 457 to 458, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_97.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_97.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_97.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_97 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_97 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 457 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 457 + expected_value: 'Corporation Tax: Spread the one-off impact of revenue recognition changes for qualifying + gas distribution activities over five years for accounting periods ending on or after 31 December + 2026' + label: measure + - column: H + row: 457 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 458 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 457 + expected_value: 'Corporation Tax: Spread the one-off impact of revenue recognition changes for qualifying + gas distribution activities over five years for accounting periods ending on or after 31 December + 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 97 (''Corporation Tax: Spread the one-off impact + of revenue recognition changes for qualifying gas distribution activities over five years for accounting + periods ending on or after 31 December 2026''), rows 457 to 458, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_97.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_97.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_97.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_97 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_97 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 457 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 457 + expected_value: 'Corporation Tax: Spread the one-off impact of revenue recognition changes for qualifying + gas distribution activities over five years for accounting periods ending on or after 31 December + 2026' + label: measure + - column: H + row: 457 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 458 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 457 + expected_value: 'Corporation Tax: Spread the one-off impact of revenue recognition changes for qualifying + gas distribution activities over five years for accounting periods ending on or after 31 December + 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 97 (''Corporation Tax: Spread the one-off impact + of revenue recognition changes for qualifying gas distribution activities over five years for accounting + periods ending on or after 31 December 2026''), rows 457 to 458, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_97.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_97.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_97.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_97 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_97 + label: Policy measure + rows: + - value_id: receipts.onshore_ct + label: 'Receipts: Onshore CT' + ordinal: 0 + row_number: 457 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: onshore_ct + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: onshore_ct + label: Policy category + guard_cells: + - column: D + row: 457 + expected_value: 'Corporation Tax: Spread the one-off impact of revenue recognition changes for qualifying + gas distribution activities over five years for accounting periods ending on or after 31 December + 2026' + label: measure + - column: H + row: 457 + expected_value: Onshore CT + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 458 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 457 + expected_value: 'Corporation Tax: Spread the one-off impact of revenue recognition changes for qualifying + gas distribution activities over five years for accounting periods ending on or after 31 December + 2026' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 97 (''Corporation Tax: Spread the one-off impact + of revenue recognition changes for qualifying gas distribution activities over five years for accounting + periods ending on or after 31 December 2026''), rows 457 to 458, GBP million. Note: This table uses + the convention that a negative sign implies a loss to the Exchequer (and is therefore an increase + in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_98.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.measure_98.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_98.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_98 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_98 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 460 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 460 + expected_value: 'International Investors: Relieve double taxation for UK investors in US Limited + Liability Companies and similar entities from early 2028' + label: measure + - column: H + row: 460 + expected_value: Income tax + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 461 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 460 + expected_value: 'International Investors: Relieve double taxation for UK investors in US Limited + Liability Companies and similar entities from early 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 98 (''International Investors: Relieve double taxation + for UK investors in US Limited Liability Companies and similar entities from early 2028''), rows + 460 to 461, GBP million. Note: This table uses the convention that a negative sign implies a loss + to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_98.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.measure_98.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_98.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_98 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_98 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 460 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 460 + expected_value: 'International Investors: Relieve double taxation for UK investors in US Limited + Liability Companies and similar entities from early 2028' + label: measure + - column: H + row: 460 + expected_value: Income tax + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 461 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 460 + expected_value: 'International Investors: Relieve double taxation for UK investors in US Limited + Liability Companies and similar entities from early 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 98 (''International Investors: Relieve double taxation + for UK investors in US Limited Liability Companies and similar entities from early 2028''), rows + 460 to 461, GBP million. Note: This table uses the convention that a negative sign implies a loss + to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_98.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.measure_98.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_98.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_98 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_98 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 460 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 460 + expected_value: 'International Investors: Relieve double taxation for UK investors in US Limited + Liability Companies and similar entities from early 2028' + label: measure + - column: H + row: 460 + expected_value: Income tax + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 461 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 460 + expected_value: 'International Investors: Relieve double taxation for UK investors in US Limited + Liability Companies and similar entities from early 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 98 (''International Investors: Relieve double taxation + for UK investors in US Limited Liability Companies and similar entities from early 2028''), rows + 460 to 461, GBP million. Note: This table uses the convention that a negative sign implies a loss + to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_98.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.measure_98.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_98.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_98 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_98 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 460 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 460 + expected_value: 'International Investors: Relieve double taxation for UK investors in US Limited + Liability Companies and similar entities from early 2028' + label: measure + - column: H + row: 460 + expected_value: Income tax + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 461 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 460 + expected_value: 'International Investors: Relieve double taxation for UK investors in US Limited + Liability Companies and similar entities from early 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 98 (''International Investors: Relieve double taxation + for UK investors in US Limited Liability Companies and similar entities from early 2028''), rows + 460 to 461, GBP million. Note: This table uses the convention that a negative sign implies a loss + to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_98.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.measure_98.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_98.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_98 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_98 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 460 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 460 + expected_value: 'International Investors: Relieve double taxation for UK investors in US Limited + Liability Companies and similar entities from early 2028' + label: measure + - column: H + row: 460 + expected_value: Income tax + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 461 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 460 + expected_value: 'International Investors: Relieve double taxation for UK investors in US Limited + Liability Companies and similar entities from early 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 98 (''International Investors: Relieve double taxation + for UK investors in US Limited Liability Companies and similar entities from early 2028''), rows + 460 to 461, GBP million. Note: This table uses the convention that a negative sign implies a loss + to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.measure_98.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.measure_98.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.measure_98.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: scorecard + policy_measure: measure_98 + shared_constraints: + - variable: policy_section + operator: == + value: scorecard + label: Policy section + - variable: policy_measure + operator: == + value: measure_98 + label: Policy measure + rows: + - value_id: receipts.income_tax + label: 'Receipts: Income tax' + ordinal: 0 + row_number: 460 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: income_tax + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: income_tax + label: Policy category + guard_cells: + - column: D + row: 460 + expected_value: 'International Investors: Relieve double taxation for UK investors in US Limited + Liability Companies and similar entities from early 2028' + label: measure + - column: H + row: 460 + expected_value: Income tax + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 461 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 460 + expected_value: 'International Investors: Relieve double taxation for UK investors in US Limited + Liability Companies and similar entities from early 2028' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), measure 98 (''International Investors: Relieve double taxation + for UK investors in US Limited Liability Companies and similar entities from early 2028''), rows + 460 to 461, GBP million. Note: This table uses the convention that a negative sign implies a loss + to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.fiscally_neutral_1.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.fiscally_neutral_1.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.fiscally_neutral_1.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: fiscally_neutral + policy_measure: fiscally_neutral_1 + shared_constraints: + - variable: policy_section + operator: == + value: fiscally_neutral + label: Policy section + - variable: policy_measure + operator: == + value: fiscally_neutral_1 + label: Policy measure + rows: + - value_id: capital_ame.other_ame_capital + label: 'Capital AME: Other AME (capital)' + ordinal: 0 + row_number: 467 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: other_ame_capital + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_capital + label: Policy category + guard_cells: + - column: D + row: 467 + expected_value: Provide Public Works Loan Board (PWLB) debt relief for councils in severe financial + distress + label: measure + - column: H + row: 467 + expected_value: Other AME (capital) + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 468 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 467 + expected_value: Provide Public Works Loan Board (PWLB) debt relief for councils in severe financial + distress + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), (''Provide Public Works Loan Board (PWLB) debt relief for + councils in severe financial distress''), rows 467 to 468, GBP million. Note: This table uses the + convention that a negative sign implies a loss to the Exchequer (and is therefore an increase in + PSNB). Footnote 1 of ''Fiscally neutral measures'': includes measures with no net impact on borrowing.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.fiscally_neutral_1.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.fiscally_neutral_1.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.fiscally_neutral_1.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: fiscally_neutral + policy_measure: fiscally_neutral_1 + shared_constraints: + - variable: policy_section + operator: == + value: fiscally_neutral + label: Policy section + - variable: policy_measure + operator: == + value: fiscally_neutral_1 + label: Policy measure + rows: + - value_id: capital_ame.other_ame_capital + label: 'Capital AME: Other AME (capital)' + ordinal: 0 + row_number: 467 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: other_ame_capital + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_capital + label: Policy category + guard_cells: + - column: D + row: 467 + expected_value: Provide Public Works Loan Board (PWLB) debt relief for councils in severe financial + distress + label: measure + - column: H + row: 467 + expected_value: Other AME (capital) + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 468 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 467 + expected_value: Provide Public Works Loan Board (PWLB) debt relief for councils in severe financial + distress + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), (''Provide Public Works Loan Board (PWLB) debt relief for + councils in severe financial distress''), rows 467 to 468, GBP million. Note: This table uses the + convention that a negative sign implies a loss to the Exchequer (and is therefore an increase in + PSNB). Footnote 1 of ''Fiscally neutral measures'': includes measures with no net impact on borrowing.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.fiscally_neutral_1.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.fiscally_neutral_1.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.fiscally_neutral_1.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: fiscally_neutral + policy_measure: fiscally_neutral_1 + shared_constraints: + - variable: policy_section + operator: == + value: fiscally_neutral + label: Policy section + - variable: policy_measure + operator: == + value: fiscally_neutral_1 + label: Policy measure + rows: + - value_id: capital_ame.other_ame_capital + label: 'Capital AME: Other AME (capital)' + ordinal: 0 + row_number: 467 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: other_ame_capital + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_capital + label: Policy category + guard_cells: + - column: D + row: 467 + expected_value: Provide Public Works Loan Board (PWLB) debt relief for councils in severe financial + distress + label: measure + - column: H + row: 467 + expected_value: Other AME (capital) + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 468 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 467 + expected_value: Provide Public Works Loan Board (PWLB) debt relief for councils in severe financial + distress + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), (''Provide Public Works Loan Board (PWLB) debt relief for + councils in severe financial distress''), rows 467 to 468, GBP million. Note: This table uses the + convention that a negative sign implies a loss to the Exchequer (and is therefore an increase in + PSNB). Footnote 1 of ''Fiscally neutral measures'': includes measures with no net impact on borrowing.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.fiscally_neutral_1.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.fiscally_neutral_1.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.fiscally_neutral_1.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: fiscally_neutral + policy_measure: fiscally_neutral_1 + shared_constraints: + - variable: policy_section + operator: == + value: fiscally_neutral + label: Policy section + - variable: policy_measure + operator: == + value: fiscally_neutral_1 + label: Policy measure + rows: + - value_id: capital_ame.other_ame_capital + label: 'Capital AME: Other AME (capital)' + ordinal: 0 + row_number: 467 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: other_ame_capital + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_capital + label: Policy category + guard_cells: + - column: D + row: 467 + expected_value: Provide Public Works Loan Board (PWLB) debt relief for councils in severe financial + distress + label: measure + - column: H + row: 467 + expected_value: Other AME (capital) + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 468 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 467 + expected_value: Provide Public Works Loan Board (PWLB) debt relief for councils in severe financial + distress + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), (''Provide Public Works Loan Board (PWLB) debt relief for + councils in severe financial distress''), rows 467 to 468, GBP million. Note: This table uses the + convention that a negative sign implies a loss to the Exchequer (and is therefore an increase in + PSNB). Footnote 1 of ''Fiscally neutral measures'': includes measures with no net impact on borrowing.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.fiscally_neutral_1.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.fiscally_neutral_1.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.fiscally_neutral_1.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: fiscally_neutral + policy_measure: fiscally_neutral_1 + shared_constraints: + - variable: policy_section + operator: == + value: fiscally_neutral + label: Policy section + - variable: policy_measure + operator: == + value: fiscally_neutral_1 + label: Policy measure + rows: + - value_id: capital_ame.other_ame_capital + label: 'Capital AME: Other AME (capital)' + ordinal: 0 + row_number: 467 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: other_ame_capital + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_capital + label: Policy category + guard_cells: + - column: D + row: 467 + expected_value: Provide Public Works Loan Board (PWLB) debt relief for councils in severe financial + distress + label: measure + - column: H + row: 467 + expected_value: Other AME (capital) + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 468 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 467 + expected_value: Provide Public Works Loan Board (PWLB) debt relief for councils in severe financial + distress + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), (''Provide Public Works Loan Board (PWLB) debt relief for + councils in severe financial distress''), rows 467 to 468, GBP million. Note: This table uses the + convention that a negative sign implies a loss to the Exchequer (and is therefore an increase in + PSNB). Footnote 1 of ''Fiscally neutral measures'': includes measures with no net impact on borrowing.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.fiscally_neutral_1.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.fiscally_neutral_1.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.fiscally_neutral_1.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: fiscally_neutral + policy_measure: fiscally_neutral_1 + shared_constraints: + - variable: policy_section + operator: == + value: fiscally_neutral + label: Policy section + - variable: policy_measure + operator: == + value: fiscally_neutral_1 + label: Policy measure + rows: + - value_id: capital_ame.other_ame_capital + label: 'Capital AME: Other AME (capital)' + ordinal: 0 + row_number: 467 + expected_row_header_column: G + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_head: capital_ame + policy_category: other_ame_capital + constraints: + - variable: policy_head + operator: == + value: capital_ame + label: Policy head + - variable: policy_category + operator: == + value: other_ame_capital + label: Policy category + guard_cells: + - column: D + row: 467 + expected_value: Provide Public Works Loan Board (PWLB) debt relief for councils in severe financial + distress + label: measure + - column: H + row: 467 + expected_value: Other AME (capital) + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 468 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 467 + expected_value: Provide Public Works Loan Board (PWLB) debt relief for councils in severe financial + distress + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), (''Provide Public Works Loan Board (PWLB) debt relief for + councils in severe financial distress''), rows 467 to 468, GBP million. Note: This table uses the + convention that a negative sign implies a loss to the Exchequer (and is therefore an increase in + PSNB). Footnote 1 of ''Fiscally neutral measures'': includes measures with no net impact on borrowing.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.fiscally_neutral_2.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.fiscally_neutral_2.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.fiscally_neutral_2.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: fiscally_neutral + policy_measure: fiscally_neutral_2 + shared_constraints: + - variable: policy_section + operator: == + value: fiscally_neutral + label: Policy section + - variable: policy_measure + operator: == + value: fiscally_neutral_2 + label: Policy measure + rows: + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 0 + row_number: 470 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 470 + expected_value: Devolving Air Passenger Duty to the Scottish Government in April 2027 + label: measure + - column: H + row: 470 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 1 + row_number: 471 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 470 + expected_value: Devolving Air Passenger Duty to the Scottish Government in April 2027 + label: measure + - column: H + row: 471 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 472 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 470 + expected_value: Devolving Air Passenger Duty to the Scottish Government in April 2027 + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), (''Devolving Air Passenger Duty to the Scottish Government + in April 2027''), rows 470 to 472, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB). Footnote 1 of ''Fiscally + neutral measures'': includes measures with no net impact on borrowing.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.fiscally_neutral_2.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.fiscally_neutral_2.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.fiscally_neutral_2.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: fiscally_neutral + policy_measure: fiscally_neutral_2 + shared_constraints: + - variable: policy_section + operator: == + value: fiscally_neutral + label: Policy section + - variable: policy_measure + operator: == + value: fiscally_neutral_2 + label: Policy measure + rows: + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 0 + row_number: 470 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 470 + expected_value: Devolving Air Passenger Duty to the Scottish Government in April 2027 + label: measure + - column: H + row: 470 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 1 + row_number: 471 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 470 + expected_value: Devolving Air Passenger Duty to the Scottish Government in April 2027 + label: measure + - column: H + row: 471 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 472 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 470 + expected_value: Devolving Air Passenger Duty to the Scottish Government in April 2027 + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), (''Devolving Air Passenger Duty to the Scottish Government + in April 2027''), rows 470 to 472, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB). Footnote 1 of ''Fiscally + neutral measures'': includes measures with no net impact on borrowing.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.fiscally_neutral_2.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.fiscally_neutral_2.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.fiscally_neutral_2.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: fiscally_neutral + policy_measure: fiscally_neutral_2 + shared_constraints: + - variable: policy_section + operator: == + value: fiscally_neutral + label: Policy section + - variable: policy_measure + operator: == + value: fiscally_neutral_2 + label: Policy measure + rows: + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 0 + row_number: 470 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 470 + expected_value: Devolving Air Passenger Duty to the Scottish Government in April 2027 + label: measure + - column: H + row: 470 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 1 + row_number: 471 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 470 + expected_value: Devolving Air Passenger Duty to the Scottish Government in April 2027 + label: measure + - column: H + row: 471 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 472 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 470 + expected_value: Devolving Air Passenger Duty to the Scottish Government in April 2027 + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), (''Devolving Air Passenger Duty to the Scottish Government + in April 2027''), rows 470 to 472, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB). Footnote 1 of ''Fiscally + neutral measures'': includes measures with no net impact on borrowing.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.fiscally_neutral_2.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.fiscally_neutral_2.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.fiscally_neutral_2.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: fiscally_neutral + policy_measure: fiscally_neutral_2 + shared_constraints: + - variable: policy_section + operator: == + value: fiscally_neutral + label: Policy section + - variable: policy_measure + operator: == + value: fiscally_neutral_2 + label: Policy measure + rows: + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 0 + row_number: 470 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 470 + expected_value: Devolving Air Passenger Duty to the Scottish Government in April 2027 + label: measure + - column: H + row: 470 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 1 + row_number: 471 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 470 + expected_value: Devolving Air Passenger Duty to the Scottish Government in April 2027 + label: measure + - column: H + row: 471 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 472 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 470 + expected_value: Devolving Air Passenger Duty to the Scottish Government in April 2027 + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), (''Devolving Air Passenger Duty to the Scottish Government + in April 2027''), rows 470 to 472, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB). Footnote 1 of ''Fiscally + neutral measures'': includes measures with no net impact on borrowing.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.fiscally_neutral_2.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.fiscally_neutral_2.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.fiscally_neutral_2.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: fiscally_neutral + policy_measure: fiscally_neutral_2 + shared_constraints: + - variable: policy_section + operator: == + value: fiscally_neutral + label: Policy section + - variable: policy_measure + operator: == + value: fiscally_neutral_2 + label: Policy measure + rows: + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 0 + row_number: 470 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 470 + expected_value: Devolving Air Passenger Duty to the Scottish Government in April 2027 + label: measure + - column: H + row: 470 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 1 + row_number: 471 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 470 + expected_value: Devolving Air Passenger Duty to the Scottish Government in April 2027 + label: measure + - column: H + row: 471 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 472 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 470 + expected_value: Devolving Air Passenger Duty to the Scottish Government in April 2027 + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), (''Devolving Air Passenger Duty to the Scottish Government + in April 2027''), rows 470 to 472, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB). Footnote 1 of ''Fiscally + neutral measures'': includes measures with no net impact on borrowing.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.fiscally_neutral_2.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.fiscally_neutral_2.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.fiscally_neutral_2.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: fiscally_neutral + policy_measure: fiscally_neutral_2 + shared_constraints: + - variable: policy_section + operator: == + value: fiscally_neutral + label: Policy section + - variable: policy_measure + operator: == + value: fiscally_neutral_2 + label: Policy measure + rows: + - value_id: current_ame.scottish_bga_current + label: 'Current AME: Scottish BGA (current)' + ordinal: 0 + row_number: 470 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_bga_current + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_bga_current + label: Policy category + guard_cells: + - column: D + row: 470 + expected_value: Devolving Air Passenger Duty to the Scottish Government in April 2027 + label: measure + - column: H + row: 470 + expected_value: Scottish BGA (current) + label: category + - value_id: current_ame.scottish_self_financed_expenditure + label: 'Current AME: Scottish self-financed expenditure' + ordinal: 1 + row_number: 471 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: scottish_self_financed_expenditure + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: scottish_self_financed_expenditure + label: Policy category + guard_cells: + - column: D + row: 470 + expected_value: Devolving Air Passenger Duty to the Scottish Government in April 2027 + label: measure + - column: H + row: 471 + expected_value: Scottish self-financed expenditure + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 472 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 470 + expected_value: Devolving Air Passenger Duty to the Scottish Government in April 2027 + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), (''Devolving Air Passenger Duty to the Scottish Government + in April 2027''), rows 470 to 472, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB). Footnote 1 of ''Fiscally + neutral measures'': includes measures with no net impact on borrowing.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.fiscally_neutral_3.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.fiscally_neutral_3.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.fiscally_neutral_3.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: fiscally_neutral + policy_measure: fiscally_neutral_3 + shared_constraints: + - variable: policy_section + operator: == + value: fiscally_neutral + label: Policy section + - variable: policy_measure + operator: == + value: fiscally_neutral_3 + label: Policy measure + rows: + - value_id: receipts.landlord_registration_fee + label: 'Receipts: Landlord registration fee' + ordinal: 0 + row_number: 474 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: landlord_registration_fee + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: landlord_registration_fee + label: Policy category + guard_cells: + - column: D + row: 474 + expected_value: Landlord registration fee + label: measure + - column: H + row: 474 + expected_value: Landlord registration fee + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 475 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 474 + expected_value: Landlord registration fee + label: measure + - column: H + row: 475 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 476 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 474 + expected_value: Landlord registration fee + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), (''Landlord registration fee''), rows 474 to 476, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB). Footnote 1 of ''Fiscally neutral measures'': includes measures with + no net impact on borrowing.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.fiscally_neutral_3.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.fiscally_neutral_3.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.fiscally_neutral_3.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: fiscally_neutral + policy_measure: fiscally_neutral_3 + shared_constraints: + - variable: policy_section + operator: == + value: fiscally_neutral + label: Policy section + - variable: policy_measure + operator: == + value: fiscally_neutral_3 + label: Policy measure + rows: + - value_id: receipts.landlord_registration_fee + label: 'Receipts: Landlord registration fee' + ordinal: 0 + row_number: 474 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: landlord_registration_fee + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: landlord_registration_fee + label: Policy category + guard_cells: + - column: D + row: 474 + expected_value: Landlord registration fee + label: measure + - column: H + row: 474 + expected_value: Landlord registration fee + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 475 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 474 + expected_value: Landlord registration fee + label: measure + - column: H + row: 475 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 476 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 474 + expected_value: Landlord registration fee + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), (''Landlord registration fee''), rows 474 to 476, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB). Footnote 1 of ''Fiscally neutral measures'': includes measures with + no net impact on borrowing.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.fiscally_neutral_3.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.fiscally_neutral_3.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.fiscally_neutral_3.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: fiscally_neutral + policy_measure: fiscally_neutral_3 + shared_constraints: + - variable: policy_section + operator: == + value: fiscally_neutral + label: Policy section + - variable: policy_measure + operator: == + value: fiscally_neutral_3 + label: Policy measure + rows: + - value_id: receipts.landlord_registration_fee + label: 'Receipts: Landlord registration fee' + ordinal: 0 + row_number: 474 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: landlord_registration_fee + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: landlord_registration_fee + label: Policy category + guard_cells: + - column: D + row: 474 + expected_value: Landlord registration fee + label: measure + - column: H + row: 474 + expected_value: Landlord registration fee + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 475 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 474 + expected_value: Landlord registration fee + label: measure + - column: H + row: 475 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 476 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 474 + expected_value: Landlord registration fee + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), (''Landlord registration fee''), rows 474 to 476, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB). Footnote 1 of ''Fiscally neutral measures'': includes measures with + no net impact on borrowing.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.fiscally_neutral_3.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.fiscally_neutral_3.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.fiscally_neutral_3.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: fiscally_neutral + policy_measure: fiscally_neutral_3 + shared_constraints: + - variable: policy_section + operator: == + value: fiscally_neutral + label: Policy section + - variable: policy_measure + operator: == + value: fiscally_neutral_3 + label: Policy measure + rows: + - value_id: receipts.landlord_registration_fee + label: 'Receipts: Landlord registration fee' + ordinal: 0 + row_number: 474 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: landlord_registration_fee + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: landlord_registration_fee + label: Policy category + guard_cells: + - column: D + row: 474 + expected_value: Landlord registration fee + label: measure + - column: H + row: 474 + expected_value: Landlord registration fee + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 475 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 474 + expected_value: Landlord registration fee + label: measure + - column: H + row: 475 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 476 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 474 + expected_value: Landlord registration fee + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), (''Landlord registration fee''), rows 474 to 476, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB). Footnote 1 of ''Fiscally neutral measures'': includes measures with + no net impact on borrowing.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.fiscally_neutral_3.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.fiscally_neutral_3.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.fiscally_neutral_3.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: fiscally_neutral + policy_measure: fiscally_neutral_3 + shared_constraints: + - variable: policy_section + operator: == + value: fiscally_neutral + label: Policy section + - variable: policy_measure + operator: == + value: fiscally_neutral_3 + label: Policy measure + rows: + - value_id: receipts.landlord_registration_fee + label: 'Receipts: Landlord registration fee' + ordinal: 0 + row_number: 474 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: landlord_registration_fee + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: landlord_registration_fee + label: Policy category + guard_cells: + - column: D + row: 474 + expected_value: Landlord registration fee + label: measure + - column: H + row: 474 + expected_value: Landlord registration fee + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 475 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 474 + expected_value: Landlord registration fee + label: measure + - column: H + row: 475 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 476 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 474 + expected_value: Landlord registration fee + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), (''Landlord registration fee''), rows 474 to 476, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB). Footnote 1 of ''Fiscally neutral measures'': includes measures with + no net impact on borrowing.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.fiscally_neutral_3.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.fiscally_neutral_3.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.fiscally_neutral_3.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: fiscally_neutral + policy_measure: fiscally_neutral_3 + shared_constraints: + - variable: policy_section + operator: == + value: fiscally_neutral + label: Policy section + - variable: policy_measure + operator: == + value: fiscally_neutral_3 + label: Policy measure + rows: + - value_id: receipts.landlord_registration_fee + label: 'Receipts: Landlord registration fee' + ordinal: 0 + row_number: 474 + expected_row_header_column: G + expected_row_header: Receipts + table_record_kind: detail + filters: + policy_head: receipts + policy_category: landlord_registration_fee + constraints: + - variable: policy_head + operator: == + value: receipts + label: Policy head + - variable: policy_category + operator: == + value: landlord_registration_fee + label: Policy category + guard_cells: + - column: D + row: 474 + expected_value: Landlord registration fee + label: measure + - column: H + row: 474 + expected_value: Landlord registration fee + label: category + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 1 + row_number: 475 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 474 + expected_value: Landlord registration fee + label: measure + - column: H + row: 475 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 476 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 474 + expected_value: Landlord registration fee + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), (''Landlord registration fee''), rows 474 to 476, GBP million. + Note: This table uses the convention that a negative sign implies a loss to the Exchequer (and is + therefore an increase in PSNB). Footnote 1 of ''Fiscally neutral measures'': includes measures with + no net impact on borrowing.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.non_scorecard_1.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.non_scorecard_1.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.non_scorecard_1.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: non_scorecard + policy_measure: non_scorecard_1 + shared_constraints: + - variable: policy_section + operator: == + value: non_scorecard + label: Policy section + - variable: policy_measure + operator: == + value: non_scorecard_1 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 482 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 482 + expected_value: 'Departmental spending: Grow day-to-day spending by 0.7% in real terms in 2031-32, + matching 0.7% average annual real terms growth from 2029-30 to 2030-31' + label: measure + - column: H + row: 482 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 483 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 482 + expected_value: 'Departmental spending: Grow day-to-day spending by 0.7% in real terms in 2031-32, + matching 0.7% average annual real terms growth from 2029-30 to 2030-31' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), (''Departmental spending: Grow day-to-day spending by 0.7% + in real terms in 2031-32, matching 0.7% average annual real terms growth from 2029-30 to 2030-31''), + rows 482 to 483, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB). Listed under ''Non-scorecard measures''.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.non_scorecard_1.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.non_scorecard_1.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.non_scorecard_1.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: non_scorecard + policy_measure: non_scorecard_1 + shared_constraints: + - variable: policy_section + operator: == + value: non_scorecard + label: Policy section + - variable: policy_measure + operator: == + value: non_scorecard_1 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 482 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 482 + expected_value: 'Departmental spending: Grow day-to-day spending by 0.7% in real terms in 2031-32, + matching 0.7% average annual real terms growth from 2029-30 to 2030-31' + label: measure + - column: H + row: 482 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 483 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 482 + expected_value: 'Departmental spending: Grow day-to-day spending by 0.7% in real terms in 2031-32, + matching 0.7% average annual real terms growth from 2029-30 to 2030-31' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), (''Departmental spending: Grow day-to-day spending by 0.7% + in real terms in 2031-32, matching 0.7% average annual real terms growth from 2029-30 to 2030-31''), + rows 482 to 483, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB). Listed under ''Non-scorecard measures''.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.non_scorecard_1.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.non_scorecard_1.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.non_scorecard_1.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: non_scorecard + policy_measure: non_scorecard_1 + shared_constraints: + - variable: policy_section + operator: == + value: non_scorecard + label: Policy section + - variable: policy_measure + operator: == + value: non_scorecard_1 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 482 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 482 + expected_value: 'Departmental spending: Grow day-to-day spending by 0.7% in real terms in 2031-32, + matching 0.7% average annual real terms growth from 2029-30 to 2030-31' + label: measure + - column: H + row: 482 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 483 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 482 + expected_value: 'Departmental spending: Grow day-to-day spending by 0.7% in real terms in 2031-32, + matching 0.7% average annual real terms growth from 2029-30 to 2030-31' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), (''Departmental spending: Grow day-to-day spending by 0.7% + in real terms in 2031-32, matching 0.7% average annual real terms growth from 2029-30 to 2030-31''), + rows 482 to 483, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB). Listed under ''Non-scorecard measures''.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.non_scorecard_1.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.non_scorecard_1.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.non_scorecard_1.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: non_scorecard + policy_measure: non_scorecard_1 + shared_constraints: + - variable: policy_section + operator: == + value: non_scorecard + label: Policy section + - variable: policy_measure + operator: == + value: non_scorecard_1 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 482 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 482 + expected_value: 'Departmental spending: Grow day-to-day spending by 0.7% in real terms in 2031-32, + matching 0.7% average annual real terms growth from 2029-30 to 2030-31' + label: measure + - column: H + row: 482 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 483 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 482 + expected_value: 'Departmental spending: Grow day-to-day spending by 0.7% in real terms in 2031-32, + matching 0.7% average annual real terms growth from 2029-30 to 2030-31' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), (''Departmental spending: Grow day-to-day spending by 0.7% + in real terms in 2031-32, matching 0.7% average annual real terms growth from 2029-30 to 2030-31''), + rows 482 to 483, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB). Listed under ''Non-scorecard measures''.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.non_scorecard_1.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.non_scorecard_1.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.non_scorecard_1.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: non_scorecard + policy_measure: non_scorecard_1 + shared_constraints: + - variable: policy_section + operator: == + value: non_scorecard + label: Policy section + - variable: policy_measure + operator: == + value: non_scorecard_1 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 482 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 482 + expected_value: 'Departmental spending: Grow day-to-day spending by 0.7% in real terms in 2031-32, + matching 0.7% average annual real terms growth from 2029-30 to 2030-31' + label: measure + - column: H + row: 482 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 483 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 482 + expected_value: 'Departmental spending: Grow day-to-day spending by 0.7% in real terms in 2031-32, + matching 0.7% average annual real terms growth from 2029-30 to 2030-31' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), (''Departmental spending: Grow day-to-day spending by 0.7% + in real terms in 2031-32, matching 0.7% average annual real terms growth from 2029-30 to 2030-31''), + rows 482 to 483, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB). Listed under ''Non-scorecard measures''.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.non_scorecard_1.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.non_scorecard_1.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.non_scorecard_1.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: non_scorecard + policy_measure: non_scorecard_1 + shared_constraints: + - variable: policy_section + operator: == + value: non_scorecard + label: Policy section + - variable: policy_measure + operator: == + value: non_scorecard_1 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 482 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 482 + expected_value: 'Departmental spending: Grow day-to-day spending by 0.7% in real terms in 2031-32, + matching 0.7% average annual real terms growth from 2029-30 to 2030-31' + label: measure + - column: H + row: 482 + expected_value: PSCE in RDEL + label: category + - value_id: total + label: Total + ordinal: 1 + row_number: 483 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 482 + expected_value: 'Departmental spending: Grow day-to-day spending by 0.7% in real terms in 2031-32, + matching 0.7% average annual real terms growth from 2029-30 to 2030-31' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), (''Departmental spending: Grow day-to-day spending by 0.7% + in real terms in 2031-32, matching 0.7% average annual real terms growth from 2029-30 to 2030-31''), + rows 482 to 483, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB). Listed under ''Non-scorecard measures''.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.non_scorecard_2.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.non_scorecard_2.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.non_scorecard_2.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: non_scorecard + policy_measure: non_scorecard_2 + shared_constraints: + - variable: policy_section + operator: == + value: non_scorecard + label: Policy section + - variable: policy_measure + operator: == + value: non_scorecard_2 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 485 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 485 + expected_value: 'Public Sector Pensions: Net impact of the 2024 valuations' + label: measure + - column: H + row: 485 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.net_public_service_pension_payments + label: 'Current AME: Net public service pension payments' + ordinal: 1 + row_number: 486 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: net_public_service_pension_payments + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: net_public_service_pension_payments + label: Policy category + guard_cells: + - column: D + row: 485 + expected_value: 'Public Sector Pensions: Net impact of the 2024 valuations' + label: measure + - column: H + row: 486 + expected_value: Net public service pension payments + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 487 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 485 + expected_value: 'Public Sector Pensions: Net impact of the 2024 valuations' + label: measure + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), (''Public Sector Pensions: Net impact of the 2024 valuations''), + rows 485 to 487, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB). Listed under ''Non-scorecard measures''.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.non_scorecard_2.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.non_scorecard_2.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.non_scorecard_2.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: non_scorecard + policy_measure: non_scorecard_2 + shared_constraints: + - variable: policy_section + operator: == + value: non_scorecard + label: Policy section + - variable: policy_measure + operator: == + value: non_scorecard_2 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 485 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 485 + expected_value: 'Public Sector Pensions: Net impact of the 2024 valuations' + label: measure + - column: H + row: 485 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.net_public_service_pension_payments + label: 'Current AME: Net public service pension payments' + ordinal: 1 + row_number: 486 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: net_public_service_pension_payments + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: net_public_service_pension_payments + label: Policy category + guard_cells: + - column: D + row: 485 + expected_value: 'Public Sector Pensions: Net impact of the 2024 valuations' + label: measure + - column: H + row: 486 + expected_value: Net public service pension payments + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 487 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 485 + expected_value: 'Public Sector Pensions: Net impact of the 2024 valuations' + label: measure + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), (''Public Sector Pensions: Net impact of the 2024 valuations''), + rows 485 to 487, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB). Listed under ''Non-scorecard measures''.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.non_scorecard_2.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.non_scorecard_2.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.non_scorecard_2.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: non_scorecard + policy_measure: non_scorecard_2 + shared_constraints: + - variable: policy_section + operator: == + value: non_scorecard + label: Policy section + - variable: policy_measure + operator: == + value: non_scorecard_2 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 485 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 485 + expected_value: 'Public Sector Pensions: Net impact of the 2024 valuations' + label: measure + - column: H + row: 485 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.net_public_service_pension_payments + label: 'Current AME: Net public service pension payments' + ordinal: 1 + row_number: 486 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: net_public_service_pension_payments + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: net_public_service_pension_payments + label: Policy category + guard_cells: + - column: D + row: 485 + expected_value: 'Public Sector Pensions: Net impact of the 2024 valuations' + label: measure + - column: H + row: 486 + expected_value: Net public service pension payments + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 487 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 485 + expected_value: 'Public Sector Pensions: Net impact of the 2024 valuations' + label: measure + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), (''Public Sector Pensions: Net impact of the 2024 valuations''), + rows 485 to 487, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB). Listed under ''Non-scorecard measures''.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.non_scorecard_2.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.non_scorecard_2.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.non_scorecard_2.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: non_scorecard + policy_measure: non_scorecard_2 + shared_constraints: + - variable: policy_section + operator: == + value: non_scorecard + label: Policy section + - variable: policy_measure + operator: == + value: non_scorecard_2 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 485 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 485 + expected_value: 'Public Sector Pensions: Net impact of the 2024 valuations' + label: measure + - column: H + row: 485 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.net_public_service_pension_payments + label: 'Current AME: Net public service pension payments' + ordinal: 1 + row_number: 486 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: net_public_service_pension_payments + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: net_public_service_pension_payments + label: Policy category + guard_cells: + - column: D + row: 485 + expected_value: 'Public Sector Pensions: Net impact of the 2024 valuations' + label: measure + - column: H + row: 486 + expected_value: Net public service pension payments + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 487 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 485 + expected_value: 'Public Sector Pensions: Net impact of the 2024 valuations' + label: measure + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), (''Public Sector Pensions: Net impact of the 2024 valuations''), + rows 485 to 487, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB). Listed under ''Non-scorecard measures''.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.non_scorecard_2.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.non_scorecard_2.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.non_scorecard_2.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: non_scorecard + policy_measure: non_scorecard_2 + shared_constraints: + - variable: policy_section + operator: == + value: non_scorecard + label: Policy section + - variable: policy_measure + operator: == + value: non_scorecard_2 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 485 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 485 + expected_value: 'Public Sector Pensions: Net impact of the 2024 valuations' + label: measure + - column: H + row: 485 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.net_public_service_pension_payments + label: 'Current AME: Net public service pension payments' + ordinal: 1 + row_number: 486 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: net_public_service_pension_payments + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: net_public_service_pension_payments + label: Policy category + guard_cells: + - column: D + row: 485 + expected_value: 'Public Sector Pensions: Net impact of the 2024 valuations' + label: measure + - column: H + row: 486 + expected_value: Net public service pension payments + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 487 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 485 + expected_value: 'Public Sector Pensions: Net impact of the 2024 valuations' + label: measure + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), (''Public Sector Pensions: Net impact of the 2024 valuations''), + rows 485 to 487, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB). Listed under ''Non-scorecard measures''.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.non_scorecard_2.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.non_scorecard_2.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.non_scorecard_2.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: obr.policy_component + shared_filters: + policy_section: non_scorecard + policy_measure: non_scorecard_2 + shared_constraints: + - variable: policy_section + operator: == + value: non_scorecard + label: Policy section + - variable: policy_measure + operator: == + value: non_scorecard_2 + label: Policy measure + rows: + - value_id: current_del.psce_in_rdel + label: 'Current DEL: PSCE in RDEL' + ordinal: 0 + row_number: 485 + expected_row_header_column: G + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_head: current_del + policy_category: psce_in_rdel + constraints: + - variable: policy_head + operator: == + value: current_del + label: Policy head + - variable: policy_category + operator: == + value: psce_in_rdel + label: Policy category + guard_cells: + - column: D + row: 485 + expected_value: 'Public Sector Pensions: Net impact of the 2024 valuations' + label: measure + - column: H + row: 485 + expected_value: PSCE in RDEL + label: category + - value_id: current_ame.net_public_service_pension_payments + label: 'Current AME: Net public service pension payments' + ordinal: 1 + row_number: 486 + expected_row_header_column: G + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_head: current_ame + policy_category: net_public_service_pension_payments + constraints: + - variable: policy_head + operator: == + value: current_ame + label: Policy head + - variable: policy_category + operator: == + value: net_public_service_pension_payments + label: Policy category + guard_cells: + - column: D + row: 485 + expected_value: 'Public Sector Pensions: Net impact of the 2024 valuations' + label: measure + - column: H + row: 486 + expected_value: Net public service pension payments + label: category + - value_id: total + label: Total + ordinal: 2 + row_number: 487 + expected_row_header_column: G + expected_row_header: Total + table_record_kind: total + filters: + policy_head: all + policy_category: all + guard_cells: + - column: D + row: 485 + expected_value: 'Public Sector Pensions: Net impact of the 2024 valuations' + label: measure + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decision_costing + source_concept: obr.policy_decision_costing + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1 (''Breakdown + of policy decisions since March 2026''), (''Public Sector Pensions: Net impact of the 2024 valuations''), + rows 485 to 487, GBP million. Note: This table uses the convention that a negative sign implies + a loss to the Exchequer (and is therefore an increase in PSNB). Listed under ''Non-scorecard measures''.' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.summary.fy2026 + record_set_spec_id: obr.efo_2026_10.policy.summary.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.policy.summary.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: policy_summary_line + rows: + - value_id: receipts_measures.total + label: Total effects of receipts measures (£ millions) + ordinal: 0 + row_number: 490 + expected_row_header_column: D + expected_row_header: Total effects of receipts measures (£ millions) + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.total + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.total + label: Policy decisions summary line + - value_id: receipts_measures.air_passenger_duty + label: Air passenger duty + ordinal: 1 + row_number: 493 + expected_row_header_column: D + expected_row_header: Air passenger duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.air_passenger_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.air_passenger_duty + label: Policy decisions summary line + - value_id: receipts_measures.alcohol_duty + label: Alcohol duty + ordinal: 2 + row_number: 494 + expected_row_header_column: D + expected_row_header: Alcohol duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.alcohol_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.alcohol_duty + label: Policy decisions summary line + - value_id: receipts_measures.bank_surcharge + label: Bank surcharge + ordinal: 3 + row_number: 495 + expected_row_header_column: D + expected_row_header: Bank surcharge + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.bank_surcharge + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.bank_surcharge + label: Policy decisions summary line + - value_id: receipts_measures.betting + label: Betting + ordinal: 4 + row_number: 496 + expected_row_header_column: D + expected_row_header: Betting + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.betting + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.betting + label: Policy decisions summary line + - value_id: receipts_measures.business_rates + label: Business rates + ordinal: 5 + row_number: 497 + expected_row_header_column: D + expected_row_header: Business rates + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.business_rates + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.business_rates + label: Policy decisions summary line + - value_id: receipts_measures.capital_gains_tax + label: Capital gains tax + ordinal: 6 + row_number: 498 + expected_row_header_column: D + expected_row_header: Capital gains tax + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.capital_gains_tax + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.capital_gains_tax + label: Policy decisions summary line + - value_id: receipts_measures.cbam + label: CBAM + ordinal: 7 + row_number: 499 + expected_row_header_column: D + expected_row_header: CBAM + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.cbam + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.cbam + label: Policy decisions summary line + - value_id: receipts_measures.climate_change_levy + label: Climate change levy + ordinal: 8 + row_number: 500 + expected_row_header_column: D + expected_row_header: Climate change levy + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.climate_change_levy + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.climate_change_levy + label: Policy decisions summary line + - value_id: receipts_measures.customs_duty + label: Customs duty + ordinal: 9 + row_number: 501 + expected_row_header_column: D + expected_row_header: Customs duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.customs_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.customs_duty + label: Policy decisions summary line + - value_id: receipts_measures.electricity_generators_levy + label: Electricity generators levy + ordinal: 10 + row_number: 502 + expected_row_header_column: D + expected_row_header: Electricity generators levy + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.electricity_generators_levy + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.electricity_generators_levy + label: Policy decisions summary line + - value_id: receipts_measures.environmental_levies + label: Environmental levies + ordinal: 11 + row_number: 503 + expected_row_header_column: D + expected_row_header: Environmental levies + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.environmental_levies + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.environmental_levies + label: Policy decisions summary line + - value_id: receipts_measures.eu_ets_auction_receipts + label: EU ETS auction receipts + ordinal: 12 + row_number: 504 + expected_row_header_column: D + expected_row_header: EU ETS auction receipts + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.eu_ets_auction_receipts + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.eu_ets_auction_receipts + label: Policy decisions summary line + - value_id: receipts_measures.fuel_duty + label: Fuel Duty + ordinal: 13 + row_number: 505 + expected_row_header_column: D + expected_row_header: Fuel Duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.fuel_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.fuel_duty + label: Policy decisions summary line + - value_id: receipts_measures.high_value_council_tax_surcharge + label: High-value council tax surcharge + ordinal: 14 + row_number: 506 + expected_row_header_column: D + expected_row_header: High-value council tax surcharge + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.high_value_council_tax_surcharge + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.high_value_council_tax_surcharge + label: Policy decisions summary line + - value_id: receipts_measures.income_tax + label: Income tax + ordinal: 15 + row_number: 507 + expected_row_header_column: D + expected_row_header: Income tax + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.income_tax + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.income_tax + label: Policy decisions summary line + - value_id: receipts_measures.inheritance_tax + label: Inheritance tax + ordinal: 16 + row_number: 508 + expected_row_header_column: D + expected_row_header: Inheritance tax + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.inheritance_tax + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.inheritance_tax + label: Policy decisions summary line + - value_id: receipts_measures.interest_and_dividend_receipts + label: Interest and dividend receipts + ordinal: 17 + row_number: 509 + expected_row_header_column: D + expected_row_header: Interest and dividend receipts + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.interest_and_dividend_receipts + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.interest_and_dividend_receipts + label: Policy decisions summary line + - value_id: receipts_measures.landfill_tax + label: Landfill tax + ordinal: 18 + row_number: 510 + expected_row_header_column: D + expected_row_header: Landfill tax + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.landfill_tax + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.landfill_tax + label: Policy decisions summary line + - value_id: receipts_measures.landlord_registration_fee + label: Landlord registration fee + ordinal: 19 + row_number: 511 + expected_row_header_column: D + expected_row_header: Landlord registration fee + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.landlord_registration_fee + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.landlord_registration_fee + label: Policy decisions summary line + - value_id: receipts_measures.nics + label: NICs + ordinal: 20 + row_number: 512 + expected_row_header_column: D + expected_row_header: NICs + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.nics + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.nics + label: Policy decisions summary line + - value_id: receipts_measures.onshore_ct + label: Onshore CT + ordinal: 21 + row_number: 513 + expected_row_header_column: D + expected_row_header: Onshore CT + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.onshore_ct + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.onshore_ct + label: Policy decisions summary line + - value_id: receipts_measures.stamp_duty + label: Stamp duty + ordinal: 22 + row_number: 514 + expected_row_header_column: D + expected_row_header: Stamp duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.stamp_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.stamp_duty + label: Policy decisions summary line + - value_id: receipts_measures.tobacco_duty + label: Tobacco duty + ordinal: 23 + row_number: 515 + expected_row_header_column: D + expected_row_header: Tobacco duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.tobacco_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.tobacco_duty + label: Policy decisions summary line + - value_id: receipts_measures.vat + label: VAT + ordinal: 24 + row_number: 516 + expected_row_header_column: D + expected_row_header: VAT + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.vat + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.vat + label: Policy decisions summary line + - value_id: receipts_measures.vehicle_excise_duty + label: Vehicle excise duty + ordinal: 25 + row_number: 517 + expected_row_header_column: D + expected_row_header: Vehicle excise duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.vehicle_excise_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.vehicle_excise_duty + label: Policy decisions summary line + - value_id: receipts_measures.visa_fees + label: Visa fees + ordinal: 26 + row_number: 518 + expected_row_header_column: D + expected_row_header: Visa fees + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.visa_fees + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.visa_fees + label: Policy decisions summary line + - value_id: expenditure_measures.total + label: Total effects of expenditure measures (£ millions) + ordinal: 27 + row_number: 520 + expected_row_header_column: D + expected_row_header: Total effects of expenditure measures (£ millions) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.total + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.total + label: Policy decisions summary line + - value_id: expenditure_measures.current_del + label: Current DEL + ordinal: 28 + row_number: 523 + expected_row_header_column: D + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_del + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_del + label: Policy decisions summary line + - value_id: expenditure_measures.current_del.psce_in_rdel + label: PSCE in RDEL + ordinal: 29 + row_number: 524 + expected_row_header_column: D + expected_row_header: PSCE in RDEL + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_del.psce_in_rdel + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_del.psce_in_rdel + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame + label: Current AME + ordinal: 30 + row_number: 526 + expected_row_header_column: D + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.company_and_other_credits + label: Company and other credits + ordinal: 31 + row_number: 527 + expected_row_header_column: D + expected_row_header: Company and other credits + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.company_and_other_credits + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.company_and_other_credits + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.energy_bills_subsidies + label: Energy bills subsidies + ordinal: 32 + row_number: 528 + expected_row_header_column: D + expected_row_header: Energy bills subsidies + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.energy_bills_subsidies + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.energy_bills_subsidies + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.locally_financed_current_expenditure + label: Locally-financed current expenditure + ordinal: 33 + row_number: 529 + expected_row_header_column: D + expected_row_header: Locally-financed current expenditure + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.locally_financed_current_expenditure + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.locally_financed_current_expenditure + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.net_public_service_pension_payments + label: Net public service pension payments + ordinal: 34 + row_number: 530 + expected_row_header_column: D + expected_row_header: Net public service pension payments + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.net_public_service_pension_payments + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.net_public_service_pension_payments + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.other_ame_current + label: Other AME (current) + ordinal: 35 + row_number: 531 + expected_row_header_column: D + expected_row_header: Other AME (current) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.other_ame_current + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.other_ame_current + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.other_departmental_expenditure_current + label: Other departmental expenditure (current) + ordinal: 36 + row_number: 532 + expected_row_header_column: D + expected_row_header: Other departmental expenditure (current) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.other_departmental_expenditure_current + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.other_departmental_expenditure_current + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.scottish_bga_current + label: Scottish BGA (current) + ordinal: 37 + row_number: 533 + expected_row_header_column: D + expected_row_header: Scottish BGA (current) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.scottish_bga_current + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.scottish_bga_current + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.scottish_self_financed_expenditure + label: Scottish self-financed expenditure + ordinal: 38 + row_number: 534 + expected_row_header_column: D + expected_row_header: Scottish self-financed expenditure + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.scottish_self_financed_expenditure + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.scottish_self_financed_expenditure + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.welfare_inside_cap + label: Welfare inside cap + ordinal: 39 + row_number: 535 + expected_row_header_column: D + expected_row_header: Welfare inside cap + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.welfare_inside_cap + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.welfare_inside_cap + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.welfare_outside_cap + label: Welfare outside cap + ordinal: 40 + row_number: 536 + expected_row_header_column: D + expected_row_header: Welfare outside cap + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.welfare_outside_cap + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.welfare_outside_cap + label: Policy decisions summary line + - value_id: expenditure_measures.capital_del + label: Capital DEL + ordinal: 41 + row_number: 538 + expected_row_header_column: D + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_del + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_del + label: Policy decisions summary line + - value_id: expenditure_measures.capital_del.capital_grants_to_private_sector + label: Capital grants to private sector + ordinal: 42 + row_number: 539 + expected_row_header_column: D + expected_row_header: Capital grants to private sector + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_del.capital_grants_to_private_sector + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_del.capital_grants_to_private_sector + label: Policy decisions summary line + - value_id: expenditure_measures.capital_del.psgi_in_cdel + label: PSGI in CDEL + ordinal: 43 + row_number: 540 + expected_row_header_column: D + expected_row_header: PSGI in CDEL + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_del.psgi_in_cdel + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_del.psgi_in_cdel + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame + label: Capital AME + ordinal: 44 + row_number: 542 + expected_row_header_column: D + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame.capital_grants_to_private_sector + label: Capital grants to private sector + ordinal: 45 + row_number: 543 + expected_row_header_column: D + expected_row_header: Capital grants to private sector + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame.capital_grants_to_private_sector + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame.capital_grants_to_private_sector + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame.locally_financed_capital_expenditure + label: Locally-financed capital expenditure + ordinal: 46 + row_number: 544 + expected_row_header_column: D + expected_row_header: Locally-financed capital expenditure + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame.locally_financed_capital_expenditure + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame.locally_financed_capital_expenditure + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame.other_ame_capital + label: Other AME (capital) + ordinal: 47 + row_number: 545 + expected_row_header_column: D + expected_row_header: Other AME (capital) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame.other_ame_capital + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame.other_ame_capital + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame.other_departmental_expenditure_capital + label: Other departmental expenditure (capital) + ordinal: 48 + row_number: 546 + expected_row_header_column: D + expected_row_header: Other departmental expenditure (capital) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame.other_departmental_expenditure_capital + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame.other_departmental_expenditure_capital + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame.student_loans + label: Student loans + ordinal: 49 + row_number: 547 + expected_row_header_column: D + expected_row_header: Student loans + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame.student_loans + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame.student_loans + label: Policy decisions summary line + - value_id: government_decisions.total_effect_of_government_decisions + label: Total effect of Government decisions + ordinal: 50 + row_number: 549 + expected_row_header_column: D + expected_row_header: 'Total effect of Government decisions ' + table_record_kind: detail + filters: + policy_summary_line: government_decisions.total_effect_of_government_decisions + constraints: + - variable: policy_summary_line + operator: == + value: government_decisions.total_effect_of_government_decisions + label: Policy decisions summary line + - value_id: government_decisions.direct_effect_of_government_decisions + label: Direct effect of Government decisions + ordinal: 51 + row_number: 551 + expected_row_header_column: D + expected_row_header: Direct effect of Government decisions + table_record_kind: detail + filters: + policy_summary_line: government_decisions.direct_effect_of_government_decisions + constraints: + - variable: policy_summary_line + operator: == + value: government_decisions.direct_effect_of_government_decisions + label: Policy decisions summary line + - value_id: government_decisions.direct_effect_of_scorecard_decisions + label: Direct effect of scorecard decisions + ordinal: 52 + row_number: 552 + expected_row_header_column: D + expected_row_header: Direct effect of scorecard decisions + table_record_kind: detail + filters: + policy_summary_line: government_decisions.direct_effect_of_scorecard_decisions + constraints: + - variable: policy_summary_line + operator: == + value: government_decisions.direct_effect_of_scorecard_decisions + label: Policy decisions summary line + - value_id: government_decisions.direct_effect_of_non_scorecard_decisions + label: Direct effect of non-scorecard decisions + ordinal: 53 + row_number: 553 + expected_row_header_column: D + expected_row_header: Direct effect of non-scorecard decisions + table_record_kind: detail + filters: + policy_summary_line: government_decisions.direct_effect_of_non_scorecard_decisions + constraints: + - variable: policy_summary_line + operator: == + value: government_decisions.direct_effect_of_non_scorecard_decisions + label: Policy decisions summary line + - value_id: government_decisions.indirect_effect_of_government_decisions + label: Indirect effect of Government decisions + ordinal: 54 + row_number: 555 + expected_row_header_column: D + expected_row_header: Indirect effect of Government decisions + table_record_kind: detail + filters: + policy_summary_line: government_decisions.indirect_effect_of_government_decisions + constraints: + - variable: policy_summary_line + operator: == + value: government_decisions.indirect_effect_of_government_decisions + label: Policy decisions summary line + measures: + - measure_id: costing + label: Costing, FY2026-27 + ordinal: 0 + column: I + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2026-27 + concept: obr.policy_decisions_effect + source_concept: obr.policy_decisions_effect + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1, rows 490 + to 555: the effects of the policy decisions by head and category, and the direct and indirect effects + of the Government''s decisions, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.summary.fy2027 + record_set_spec_id: obr.efo_2026_10.policy.summary.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.policy.summary.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: policy_summary_line + rows: + - value_id: receipts_measures.total + label: Total effects of receipts measures (£ millions) + ordinal: 0 + row_number: 490 + expected_row_header_column: D + expected_row_header: Total effects of receipts measures (£ millions) + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.total + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.total + label: Policy decisions summary line + - value_id: receipts_measures.air_passenger_duty + label: Air passenger duty + ordinal: 1 + row_number: 493 + expected_row_header_column: D + expected_row_header: Air passenger duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.air_passenger_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.air_passenger_duty + label: Policy decisions summary line + - value_id: receipts_measures.alcohol_duty + label: Alcohol duty + ordinal: 2 + row_number: 494 + expected_row_header_column: D + expected_row_header: Alcohol duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.alcohol_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.alcohol_duty + label: Policy decisions summary line + - value_id: receipts_measures.bank_surcharge + label: Bank surcharge + ordinal: 3 + row_number: 495 + expected_row_header_column: D + expected_row_header: Bank surcharge + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.bank_surcharge + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.bank_surcharge + label: Policy decisions summary line + - value_id: receipts_measures.betting + label: Betting + ordinal: 4 + row_number: 496 + expected_row_header_column: D + expected_row_header: Betting + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.betting + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.betting + label: Policy decisions summary line + - value_id: receipts_measures.business_rates + label: Business rates + ordinal: 5 + row_number: 497 + expected_row_header_column: D + expected_row_header: Business rates + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.business_rates + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.business_rates + label: Policy decisions summary line + - value_id: receipts_measures.capital_gains_tax + label: Capital gains tax + ordinal: 6 + row_number: 498 + expected_row_header_column: D + expected_row_header: Capital gains tax + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.capital_gains_tax + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.capital_gains_tax + label: Policy decisions summary line + - value_id: receipts_measures.cbam + label: CBAM + ordinal: 7 + row_number: 499 + expected_row_header_column: D + expected_row_header: CBAM + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.cbam + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.cbam + label: Policy decisions summary line + - value_id: receipts_measures.climate_change_levy + label: Climate change levy + ordinal: 8 + row_number: 500 + expected_row_header_column: D + expected_row_header: Climate change levy + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.climate_change_levy + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.climate_change_levy + label: Policy decisions summary line + - value_id: receipts_measures.customs_duty + label: Customs duty + ordinal: 9 + row_number: 501 + expected_row_header_column: D + expected_row_header: Customs duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.customs_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.customs_duty + label: Policy decisions summary line + - value_id: receipts_measures.electricity_generators_levy + label: Electricity generators levy + ordinal: 10 + row_number: 502 + expected_row_header_column: D + expected_row_header: Electricity generators levy + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.electricity_generators_levy + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.electricity_generators_levy + label: Policy decisions summary line + - value_id: receipts_measures.environmental_levies + label: Environmental levies + ordinal: 11 + row_number: 503 + expected_row_header_column: D + expected_row_header: Environmental levies + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.environmental_levies + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.environmental_levies + label: Policy decisions summary line + - value_id: receipts_measures.eu_ets_auction_receipts + label: EU ETS auction receipts + ordinal: 12 + row_number: 504 + expected_row_header_column: D + expected_row_header: EU ETS auction receipts + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.eu_ets_auction_receipts + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.eu_ets_auction_receipts + label: Policy decisions summary line + - value_id: receipts_measures.fuel_duty + label: Fuel Duty + ordinal: 13 + row_number: 505 + expected_row_header_column: D + expected_row_header: Fuel Duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.fuel_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.fuel_duty + label: Policy decisions summary line + - value_id: receipts_measures.high_value_council_tax_surcharge + label: High-value council tax surcharge + ordinal: 14 + row_number: 506 + expected_row_header_column: D + expected_row_header: High-value council tax surcharge + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.high_value_council_tax_surcharge + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.high_value_council_tax_surcharge + label: Policy decisions summary line + - value_id: receipts_measures.income_tax + label: Income tax + ordinal: 15 + row_number: 507 + expected_row_header_column: D + expected_row_header: Income tax + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.income_tax + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.income_tax + label: Policy decisions summary line + - value_id: receipts_measures.inheritance_tax + label: Inheritance tax + ordinal: 16 + row_number: 508 + expected_row_header_column: D + expected_row_header: Inheritance tax + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.inheritance_tax + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.inheritance_tax + label: Policy decisions summary line + - value_id: receipts_measures.interest_and_dividend_receipts + label: Interest and dividend receipts + ordinal: 17 + row_number: 509 + expected_row_header_column: D + expected_row_header: Interest and dividend receipts + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.interest_and_dividend_receipts + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.interest_and_dividend_receipts + label: Policy decisions summary line + - value_id: receipts_measures.landfill_tax + label: Landfill tax + ordinal: 18 + row_number: 510 + expected_row_header_column: D + expected_row_header: Landfill tax + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.landfill_tax + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.landfill_tax + label: Policy decisions summary line + - value_id: receipts_measures.landlord_registration_fee + label: Landlord registration fee + ordinal: 19 + row_number: 511 + expected_row_header_column: D + expected_row_header: Landlord registration fee + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.landlord_registration_fee + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.landlord_registration_fee + label: Policy decisions summary line + - value_id: receipts_measures.nics + label: NICs + ordinal: 20 + row_number: 512 + expected_row_header_column: D + expected_row_header: NICs + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.nics + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.nics + label: Policy decisions summary line + - value_id: receipts_measures.onshore_ct + label: Onshore CT + ordinal: 21 + row_number: 513 + expected_row_header_column: D + expected_row_header: Onshore CT + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.onshore_ct + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.onshore_ct + label: Policy decisions summary line + - value_id: receipts_measures.stamp_duty + label: Stamp duty + ordinal: 22 + row_number: 514 + expected_row_header_column: D + expected_row_header: Stamp duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.stamp_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.stamp_duty + label: Policy decisions summary line + - value_id: receipts_measures.tobacco_duty + label: Tobacco duty + ordinal: 23 + row_number: 515 + expected_row_header_column: D + expected_row_header: Tobacco duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.tobacco_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.tobacco_duty + label: Policy decisions summary line + - value_id: receipts_measures.vat + label: VAT + ordinal: 24 + row_number: 516 + expected_row_header_column: D + expected_row_header: VAT + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.vat + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.vat + label: Policy decisions summary line + - value_id: receipts_measures.vehicle_excise_duty + label: Vehicle excise duty + ordinal: 25 + row_number: 517 + expected_row_header_column: D + expected_row_header: Vehicle excise duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.vehicle_excise_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.vehicle_excise_duty + label: Policy decisions summary line + - value_id: receipts_measures.visa_fees + label: Visa fees + ordinal: 26 + row_number: 518 + expected_row_header_column: D + expected_row_header: Visa fees + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.visa_fees + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.visa_fees + label: Policy decisions summary line + - value_id: expenditure_measures.total + label: Total effects of expenditure measures (£ millions) + ordinal: 27 + row_number: 520 + expected_row_header_column: D + expected_row_header: Total effects of expenditure measures (£ millions) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.total + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.total + label: Policy decisions summary line + - value_id: expenditure_measures.current_del + label: Current DEL + ordinal: 28 + row_number: 523 + expected_row_header_column: D + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_del + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_del + label: Policy decisions summary line + - value_id: expenditure_measures.current_del.psce_in_rdel + label: PSCE in RDEL + ordinal: 29 + row_number: 524 + expected_row_header_column: D + expected_row_header: PSCE in RDEL + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_del.psce_in_rdel + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_del.psce_in_rdel + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame + label: Current AME + ordinal: 30 + row_number: 526 + expected_row_header_column: D + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.company_and_other_credits + label: Company and other credits + ordinal: 31 + row_number: 527 + expected_row_header_column: D + expected_row_header: Company and other credits + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.company_and_other_credits + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.company_and_other_credits + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.energy_bills_subsidies + label: Energy bills subsidies + ordinal: 32 + row_number: 528 + expected_row_header_column: D + expected_row_header: Energy bills subsidies + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.energy_bills_subsidies + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.energy_bills_subsidies + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.locally_financed_current_expenditure + label: Locally-financed current expenditure + ordinal: 33 + row_number: 529 + expected_row_header_column: D + expected_row_header: Locally-financed current expenditure + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.locally_financed_current_expenditure + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.locally_financed_current_expenditure + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.net_public_service_pension_payments + label: Net public service pension payments + ordinal: 34 + row_number: 530 + expected_row_header_column: D + expected_row_header: Net public service pension payments + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.net_public_service_pension_payments + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.net_public_service_pension_payments + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.other_ame_current + label: Other AME (current) + ordinal: 35 + row_number: 531 + expected_row_header_column: D + expected_row_header: Other AME (current) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.other_ame_current + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.other_ame_current + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.other_departmental_expenditure_current + label: Other departmental expenditure (current) + ordinal: 36 + row_number: 532 + expected_row_header_column: D + expected_row_header: Other departmental expenditure (current) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.other_departmental_expenditure_current + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.other_departmental_expenditure_current + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.scottish_bga_current + label: Scottish BGA (current) + ordinal: 37 + row_number: 533 + expected_row_header_column: D + expected_row_header: Scottish BGA (current) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.scottish_bga_current + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.scottish_bga_current + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.scottish_self_financed_expenditure + label: Scottish self-financed expenditure + ordinal: 38 + row_number: 534 + expected_row_header_column: D + expected_row_header: Scottish self-financed expenditure + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.scottish_self_financed_expenditure + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.scottish_self_financed_expenditure + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.welfare_inside_cap + label: Welfare inside cap + ordinal: 39 + row_number: 535 + expected_row_header_column: D + expected_row_header: Welfare inside cap + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.welfare_inside_cap + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.welfare_inside_cap + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.welfare_outside_cap + label: Welfare outside cap + ordinal: 40 + row_number: 536 + expected_row_header_column: D + expected_row_header: Welfare outside cap + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.welfare_outside_cap + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.welfare_outside_cap + label: Policy decisions summary line + - value_id: expenditure_measures.capital_del + label: Capital DEL + ordinal: 41 + row_number: 538 + expected_row_header_column: D + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_del + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_del + label: Policy decisions summary line + - value_id: expenditure_measures.capital_del.capital_grants_to_private_sector + label: Capital grants to private sector + ordinal: 42 + row_number: 539 + expected_row_header_column: D + expected_row_header: Capital grants to private sector + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_del.capital_grants_to_private_sector + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_del.capital_grants_to_private_sector + label: Policy decisions summary line + - value_id: expenditure_measures.capital_del.psgi_in_cdel + label: PSGI in CDEL + ordinal: 43 + row_number: 540 + expected_row_header_column: D + expected_row_header: PSGI in CDEL + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_del.psgi_in_cdel + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_del.psgi_in_cdel + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame + label: Capital AME + ordinal: 44 + row_number: 542 + expected_row_header_column: D + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame.capital_grants_to_private_sector + label: Capital grants to private sector + ordinal: 45 + row_number: 543 + expected_row_header_column: D + expected_row_header: Capital grants to private sector + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame.capital_grants_to_private_sector + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame.capital_grants_to_private_sector + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame.locally_financed_capital_expenditure + label: Locally-financed capital expenditure + ordinal: 46 + row_number: 544 + expected_row_header_column: D + expected_row_header: Locally-financed capital expenditure + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame.locally_financed_capital_expenditure + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame.locally_financed_capital_expenditure + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame.other_ame_capital + label: Other AME (capital) + ordinal: 47 + row_number: 545 + expected_row_header_column: D + expected_row_header: Other AME (capital) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame.other_ame_capital + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame.other_ame_capital + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame.other_departmental_expenditure_capital + label: Other departmental expenditure (capital) + ordinal: 48 + row_number: 546 + expected_row_header_column: D + expected_row_header: Other departmental expenditure (capital) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame.other_departmental_expenditure_capital + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame.other_departmental_expenditure_capital + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame.student_loans + label: Student loans + ordinal: 49 + row_number: 547 + expected_row_header_column: D + expected_row_header: Student loans + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame.student_loans + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame.student_loans + label: Policy decisions summary line + - value_id: government_decisions.total_effect_of_government_decisions + label: Total effect of Government decisions + ordinal: 50 + row_number: 549 + expected_row_header_column: D + expected_row_header: 'Total effect of Government decisions ' + table_record_kind: detail + filters: + policy_summary_line: government_decisions.total_effect_of_government_decisions + constraints: + - variable: policy_summary_line + operator: == + value: government_decisions.total_effect_of_government_decisions + label: Policy decisions summary line + - value_id: government_decisions.direct_effect_of_government_decisions + label: Direct effect of Government decisions + ordinal: 51 + row_number: 551 + expected_row_header_column: D + expected_row_header: Direct effect of Government decisions + table_record_kind: detail + filters: + policy_summary_line: government_decisions.direct_effect_of_government_decisions + constraints: + - variable: policy_summary_line + operator: == + value: government_decisions.direct_effect_of_government_decisions + label: Policy decisions summary line + - value_id: government_decisions.direct_effect_of_scorecard_decisions + label: Direct effect of scorecard decisions + ordinal: 52 + row_number: 552 + expected_row_header_column: D + expected_row_header: Direct effect of scorecard decisions + table_record_kind: detail + filters: + policy_summary_line: government_decisions.direct_effect_of_scorecard_decisions + constraints: + - variable: policy_summary_line + operator: == + value: government_decisions.direct_effect_of_scorecard_decisions + label: Policy decisions summary line + - value_id: government_decisions.direct_effect_of_non_scorecard_decisions + label: Direct effect of non-scorecard decisions + ordinal: 53 + row_number: 553 + expected_row_header_column: D + expected_row_header: Direct effect of non-scorecard decisions + table_record_kind: detail + filters: + policy_summary_line: government_decisions.direct_effect_of_non_scorecard_decisions + constraints: + - variable: policy_summary_line + operator: == + value: government_decisions.direct_effect_of_non_scorecard_decisions + label: Policy decisions summary line + - value_id: government_decisions.indirect_effect_of_government_decisions + label: Indirect effect of Government decisions + ordinal: 54 + row_number: 555 + expected_row_header_column: D + expected_row_header: Indirect effect of Government decisions + table_record_kind: detail + filters: + policy_summary_line: government_decisions.indirect_effect_of_government_decisions + constraints: + - variable: policy_summary_line + operator: == + value: government_decisions.indirect_effect_of_government_decisions + label: Policy decisions summary line + measures: + - measure_id: costing + label: Costing, FY2027-28 + ordinal: 0 + column: J + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2027-28 + concept: obr.policy_decisions_effect + source_concept: obr.policy_decisions_effect + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1, rows 490 + to 555: the effects of the policy decisions by head and category, and the direct and indirect effects + of the Government''s decisions, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.summary.fy2028 + record_set_spec_id: obr.efo_2026_10.policy.summary.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.policy.summary.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: policy_summary_line + rows: + - value_id: receipts_measures.total + label: Total effects of receipts measures (£ millions) + ordinal: 0 + row_number: 490 + expected_row_header_column: D + expected_row_header: Total effects of receipts measures (£ millions) + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.total + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.total + label: Policy decisions summary line + - value_id: receipts_measures.air_passenger_duty + label: Air passenger duty + ordinal: 1 + row_number: 493 + expected_row_header_column: D + expected_row_header: Air passenger duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.air_passenger_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.air_passenger_duty + label: Policy decisions summary line + - value_id: receipts_measures.alcohol_duty + label: Alcohol duty + ordinal: 2 + row_number: 494 + expected_row_header_column: D + expected_row_header: Alcohol duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.alcohol_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.alcohol_duty + label: Policy decisions summary line + - value_id: receipts_measures.bank_surcharge + label: Bank surcharge + ordinal: 3 + row_number: 495 + expected_row_header_column: D + expected_row_header: Bank surcharge + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.bank_surcharge + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.bank_surcharge + label: Policy decisions summary line + - value_id: receipts_measures.betting + label: Betting + ordinal: 4 + row_number: 496 + expected_row_header_column: D + expected_row_header: Betting + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.betting + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.betting + label: Policy decisions summary line + - value_id: receipts_measures.business_rates + label: Business rates + ordinal: 5 + row_number: 497 + expected_row_header_column: D + expected_row_header: Business rates + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.business_rates + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.business_rates + label: Policy decisions summary line + - value_id: receipts_measures.capital_gains_tax + label: Capital gains tax + ordinal: 6 + row_number: 498 + expected_row_header_column: D + expected_row_header: Capital gains tax + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.capital_gains_tax + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.capital_gains_tax + label: Policy decisions summary line + - value_id: receipts_measures.cbam + label: CBAM + ordinal: 7 + row_number: 499 + expected_row_header_column: D + expected_row_header: CBAM + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.cbam + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.cbam + label: Policy decisions summary line + - value_id: receipts_measures.climate_change_levy + label: Climate change levy + ordinal: 8 + row_number: 500 + expected_row_header_column: D + expected_row_header: Climate change levy + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.climate_change_levy + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.climate_change_levy + label: Policy decisions summary line + - value_id: receipts_measures.customs_duty + label: Customs duty + ordinal: 9 + row_number: 501 + expected_row_header_column: D + expected_row_header: Customs duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.customs_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.customs_duty + label: Policy decisions summary line + - value_id: receipts_measures.electricity_generators_levy + label: Electricity generators levy + ordinal: 10 + row_number: 502 + expected_row_header_column: D + expected_row_header: Electricity generators levy + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.electricity_generators_levy + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.electricity_generators_levy + label: Policy decisions summary line + - value_id: receipts_measures.environmental_levies + label: Environmental levies + ordinal: 11 + row_number: 503 + expected_row_header_column: D + expected_row_header: Environmental levies + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.environmental_levies + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.environmental_levies + label: Policy decisions summary line + - value_id: receipts_measures.eu_ets_auction_receipts + label: EU ETS auction receipts + ordinal: 12 + row_number: 504 + expected_row_header_column: D + expected_row_header: EU ETS auction receipts + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.eu_ets_auction_receipts + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.eu_ets_auction_receipts + label: Policy decisions summary line + - value_id: receipts_measures.fuel_duty + label: Fuel Duty + ordinal: 13 + row_number: 505 + expected_row_header_column: D + expected_row_header: Fuel Duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.fuel_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.fuel_duty + label: Policy decisions summary line + - value_id: receipts_measures.high_value_council_tax_surcharge + label: High-value council tax surcharge + ordinal: 14 + row_number: 506 + expected_row_header_column: D + expected_row_header: High-value council tax surcharge + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.high_value_council_tax_surcharge + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.high_value_council_tax_surcharge + label: Policy decisions summary line + - value_id: receipts_measures.income_tax + label: Income tax + ordinal: 15 + row_number: 507 + expected_row_header_column: D + expected_row_header: Income tax + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.income_tax + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.income_tax + label: Policy decisions summary line + - value_id: receipts_measures.inheritance_tax + label: Inheritance tax + ordinal: 16 + row_number: 508 + expected_row_header_column: D + expected_row_header: Inheritance tax + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.inheritance_tax + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.inheritance_tax + label: Policy decisions summary line + - value_id: receipts_measures.interest_and_dividend_receipts + label: Interest and dividend receipts + ordinal: 17 + row_number: 509 + expected_row_header_column: D + expected_row_header: Interest and dividend receipts + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.interest_and_dividend_receipts + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.interest_and_dividend_receipts + label: Policy decisions summary line + - value_id: receipts_measures.landfill_tax + label: Landfill tax + ordinal: 18 + row_number: 510 + expected_row_header_column: D + expected_row_header: Landfill tax + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.landfill_tax + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.landfill_tax + label: Policy decisions summary line + - value_id: receipts_measures.landlord_registration_fee + label: Landlord registration fee + ordinal: 19 + row_number: 511 + expected_row_header_column: D + expected_row_header: Landlord registration fee + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.landlord_registration_fee + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.landlord_registration_fee + label: Policy decisions summary line + - value_id: receipts_measures.nics + label: NICs + ordinal: 20 + row_number: 512 + expected_row_header_column: D + expected_row_header: NICs + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.nics + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.nics + label: Policy decisions summary line + - value_id: receipts_measures.onshore_ct + label: Onshore CT + ordinal: 21 + row_number: 513 + expected_row_header_column: D + expected_row_header: Onshore CT + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.onshore_ct + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.onshore_ct + label: Policy decisions summary line + - value_id: receipts_measures.stamp_duty + label: Stamp duty + ordinal: 22 + row_number: 514 + expected_row_header_column: D + expected_row_header: Stamp duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.stamp_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.stamp_duty + label: Policy decisions summary line + - value_id: receipts_measures.tobacco_duty + label: Tobacco duty + ordinal: 23 + row_number: 515 + expected_row_header_column: D + expected_row_header: Tobacco duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.tobacco_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.tobacco_duty + label: Policy decisions summary line + - value_id: receipts_measures.vat + label: VAT + ordinal: 24 + row_number: 516 + expected_row_header_column: D + expected_row_header: VAT + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.vat + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.vat + label: Policy decisions summary line + - value_id: receipts_measures.vehicle_excise_duty + label: Vehicle excise duty + ordinal: 25 + row_number: 517 + expected_row_header_column: D + expected_row_header: Vehicle excise duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.vehicle_excise_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.vehicle_excise_duty + label: Policy decisions summary line + - value_id: receipts_measures.visa_fees + label: Visa fees + ordinal: 26 + row_number: 518 + expected_row_header_column: D + expected_row_header: Visa fees + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.visa_fees + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.visa_fees + label: Policy decisions summary line + - value_id: expenditure_measures.total + label: Total effects of expenditure measures (£ millions) + ordinal: 27 + row_number: 520 + expected_row_header_column: D + expected_row_header: Total effects of expenditure measures (£ millions) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.total + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.total + label: Policy decisions summary line + - value_id: expenditure_measures.current_del + label: Current DEL + ordinal: 28 + row_number: 523 + expected_row_header_column: D + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_del + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_del + label: Policy decisions summary line + - value_id: expenditure_measures.current_del.psce_in_rdel + label: PSCE in RDEL + ordinal: 29 + row_number: 524 + expected_row_header_column: D + expected_row_header: PSCE in RDEL + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_del.psce_in_rdel + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_del.psce_in_rdel + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame + label: Current AME + ordinal: 30 + row_number: 526 + expected_row_header_column: D + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.company_and_other_credits + label: Company and other credits + ordinal: 31 + row_number: 527 + expected_row_header_column: D + expected_row_header: Company and other credits + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.company_and_other_credits + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.company_and_other_credits + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.energy_bills_subsidies + label: Energy bills subsidies + ordinal: 32 + row_number: 528 + expected_row_header_column: D + expected_row_header: Energy bills subsidies + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.energy_bills_subsidies + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.energy_bills_subsidies + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.locally_financed_current_expenditure + label: Locally-financed current expenditure + ordinal: 33 + row_number: 529 + expected_row_header_column: D + expected_row_header: Locally-financed current expenditure + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.locally_financed_current_expenditure + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.locally_financed_current_expenditure + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.net_public_service_pension_payments + label: Net public service pension payments + ordinal: 34 + row_number: 530 + expected_row_header_column: D + expected_row_header: Net public service pension payments + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.net_public_service_pension_payments + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.net_public_service_pension_payments + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.other_ame_current + label: Other AME (current) + ordinal: 35 + row_number: 531 + expected_row_header_column: D + expected_row_header: Other AME (current) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.other_ame_current + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.other_ame_current + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.other_departmental_expenditure_current + label: Other departmental expenditure (current) + ordinal: 36 + row_number: 532 + expected_row_header_column: D + expected_row_header: Other departmental expenditure (current) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.other_departmental_expenditure_current + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.other_departmental_expenditure_current + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.scottish_bga_current + label: Scottish BGA (current) + ordinal: 37 + row_number: 533 + expected_row_header_column: D + expected_row_header: Scottish BGA (current) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.scottish_bga_current + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.scottish_bga_current + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.scottish_self_financed_expenditure + label: Scottish self-financed expenditure + ordinal: 38 + row_number: 534 + expected_row_header_column: D + expected_row_header: Scottish self-financed expenditure + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.scottish_self_financed_expenditure + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.scottish_self_financed_expenditure + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.welfare_inside_cap + label: Welfare inside cap + ordinal: 39 + row_number: 535 + expected_row_header_column: D + expected_row_header: Welfare inside cap + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.welfare_inside_cap + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.welfare_inside_cap + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.welfare_outside_cap + label: Welfare outside cap + ordinal: 40 + row_number: 536 + expected_row_header_column: D + expected_row_header: Welfare outside cap + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.welfare_outside_cap + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.welfare_outside_cap + label: Policy decisions summary line + - value_id: expenditure_measures.capital_del + label: Capital DEL + ordinal: 41 + row_number: 538 + expected_row_header_column: D + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_del + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_del + label: Policy decisions summary line + - value_id: expenditure_measures.capital_del.capital_grants_to_private_sector + label: Capital grants to private sector + ordinal: 42 + row_number: 539 + expected_row_header_column: D + expected_row_header: Capital grants to private sector + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_del.capital_grants_to_private_sector + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_del.capital_grants_to_private_sector + label: Policy decisions summary line + - value_id: expenditure_measures.capital_del.psgi_in_cdel + label: PSGI in CDEL + ordinal: 43 + row_number: 540 + expected_row_header_column: D + expected_row_header: PSGI in CDEL + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_del.psgi_in_cdel + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_del.psgi_in_cdel + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame + label: Capital AME + ordinal: 44 + row_number: 542 + expected_row_header_column: D + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame.capital_grants_to_private_sector + label: Capital grants to private sector + ordinal: 45 + row_number: 543 + expected_row_header_column: D + expected_row_header: Capital grants to private sector + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame.capital_grants_to_private_sector + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame.capital_grants_to_private_sector + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame.locally_financed_capital_expenditure + label: Locally-financed capital expenditure + ordinal: 46 + row_number: 544 + expected_row_header_column: D + expected_row_header: Locally-financed capital expenditure + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame.locally_financed_capital_expenditure + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame.locally_financed_capital_expenditure + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame.other_ame_capital + label: Other AME (capital) + ordinal: 47 + row_number: 545 + expected_row_header_column: D + expected_row_header: Other AME (capital) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame.other_ame_capital + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame.other_ame_capital + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame.other_departmental_expenditure_capital + label: Other departmental expenditure (capital) + ordinal: 48 + row_number: 546 + expected_row_header_column: D + expected_row_header: Other departmental expenditure (capital) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame.other_departmental_expenditure_capital + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame.other_departmental_expenditure_capital + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame.student_loans + label: Student loans + ordinal: 49 + row_number: 547 + expected_row_header_column: D + expected_row_header: Student loans + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame.student_loans + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame.student_loans + label: Policy decisions summary line + - value_id: government_decisions.total_effect_of_government_decisions + label: Total effect of Government decisions + ordinal: 50 + row_number: 549 + expected_row_header_column: D + expected_row_header: 'Total effect of Government decisions ' + table_record_kind: detail + filters: + policy_summary_line: government_decisions.total_effect_of_government_decisions + constraints: + - variable: policy_summary_line + operator: == + value: government_decisions.total_effect_of_government_decisions + label: Policy decisions summary line + - value_id: government_decisions.direct_effect_of_government_decisions + label: Direct effect of Government decisions + ordinal: 51 + row_number: 551 + expected_row_header_column: D + expected_row_header: Direct effect of Government decisions + table_record_kind: detail + filters: + policy_summary_line: government_decisions.direct_effect_of_government_decisions + constraints: + - variable: policy_summary_line + operator: == + value: government_decisions.direct_effect_of_government_decisions + label: Policy decisions summary line + - value_id: government_decisions.direct_effect_of_scorecard_decisions + label: Direct effect of scorecard decisions + ordinal: 52 + row_number: 552 + expected_row_header_column: D + expected_row_header: Direct effect of scorecard decisions + table_record_kind: detail + filters: + policy_summary_line: government_decisions.direct_effect_of_scorecard_decisions + constraints: + - variable: policy_summary_line + operator: == + value: government_decisions.direct_effect_of_scorecard_decisions + label: Policy decisions summary line + - value_id: government_decisions.direct_effect_of_non_scorecard_decisions + label: Direct effect of non-scorecard decisions + ordinal: 53 + row_number: 553 + expected_row_header_column: D + expected_row_header: Direct effect of non-scorecard decisions + table_record_kind: detail + filters: + policy_summary_line: government_decisions.direct_effect_of_non_scorecard_decisions + constraints: + - variable: policy_summary_line + operator: == + value: government_decisions.direct_effect_of_non_scorecard_decisions + label: Policy decisions summary line + - value_id: government_decisions.indirect_effect_of_government_decisions + label: Indirect effect of Government decisions + ordinal: 54 + row_number: 555 + expected_row_header_column: D + expected_row_header: Indirect effect of Government decisions + table_record_kind: detail + filters: + policy_summary_line: government_decisions.indirect_effect_of_government_decisions + constraints: + - variable: policy_summary_line + operator: == + value: government_decisions.indirect_effect_of_government_decisions + label: Policy decisions summary line + measures: + - measure_id: costing + label: Costing, FY2028-29 + ordinal: 0 + column: K + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2028-29 + concept: obr.policy_decisions_effect + source_concept: obr.policy_decisions_effect + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1, rows 490 + to 555: the effects of the policy decisions by head and category, and the direct and indirect effects + of the Government''s decisions, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.summary.fy2029 + record_set_spec_id: obr.efo_2026_10.policy.summary.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.policy.summary.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: policy_summary_line + rows: + - value_id: receipts_measures.total + label: Total effects of receipts measures (£ millions) + ordinal: 0 + row_number: 490 + expected_row_header_column: D + expected_row_header: Total effects of receipts measures (£ millions) + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.total + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.total + label: Policy decisions summary line + - value_id: receipts_measures.air_passenger_duty + label: Air passenger duty + ordinal: 1 + row_number: 493 + expected_row_header_column: D + expected_row_header: Air passenger duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.air_passenger_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.air_passenger_duty + label: Policy decisions summary line + - value_id: receipts_measures.alcohol_duty + label: Alcohol duty + ordinal: 2 + row_number: 494 + expected_row_header_column: D + expected_row_header: Alcohol duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.alcohol_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.alcohol_duty + label: Policy decisions summary line + - value_id: receipts_measures.bank_surcharge + label: Bank surcharge + ordinal: 3 + row_number: 495 + expected_row_header_column: D + expected_row_header: Bank surcharge + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.bank_surcharge + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.bank_surcharge + label: Policy decisions summary line + - value_id: receipts_measures.betting + label: Betting + ordinal: 4 + row_number: 496 + expected_row_header_column: D + expected_row_header: Betting + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.betting + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.betting + label: Policy decisions summary line + - value_id: receipts_measures.business_rates + label: Business rates + ordinal: 5 + row_number: 497 + expected_row_header_column: D + expected_row_header: Business rates + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.business_rates + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.business_rates + label: Policy decisions summary line + - value_id: receipts_measures.capital_gains_tax + label: Capital gains tax + ordinal: 6 + row_number: 498 + expected_row_header_column: D + expected_row_header: Capital gains tax + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.capital_gains_tax + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.capital_gains_tax + label: Policy decisions summary line + - value_id: receipts_measures.cbam + label: CBAM + ordinal: 7 + row_number: 499 + expected_row_header_column: D + expected_row_header: CBAM + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.cbam + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.cbam + label: Policy decisions summary line + - value_id: receipts_measures.climate_change_levy + label: Climate change levy + ordinal: 8 + row_number: 500 + expected_row_header_column: D + expected_row_header: Climate change levy + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.climate_change_levy + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.climate_change_levy + label: Policy decisions summary line + - value_id: receipts_measures.customs_duty + label: Customs duty + ordinal: 9 + row_number: 501 + expected_row_header_column: D + expected_row_header: Customs duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.customs_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.customs_duty + label: Policy decisions summary line + - value_id: receipts_measures.electricity_generators_levy + label: Electricity generators levy + ordinal: 10 + row_number: 502 + expected_row_header_column: D + expected_row_header: Electricity generators levy + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.electricity_generators_levy + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.electricity_generators_levy + label: Policy decisions summary line + - value_id: receipts_measures.environmental_levies + label: Environmental levies + ordinal: 11 + row_number: 503 + expected_row_header_column: D + expected_row_header: Environmental levies + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.environmental_levies + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.environmental_levies + label: Policy decisions summary line + - value_id: receipts_measures.eu_ets_auction_receipts + label: EU ETS auction receipts + ordinal: 12 + row_number: 504 + expected_row_header_column: D + expected_row_header: EU ETS auction receipts + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.eu_ets_auction_receipts + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.eu_ets_auction_receipts + label: Policy decisions summary line + - value_id: receipts_measures.fuel_duty + label: Fuel Duty + ordinal: 13 + row_number: 505 + expected_row_header_column: D + expected_row_header: Fuel Duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.fuel_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.fuel_duty + label: Policy decisions summary line + - value_id: receipts_measures.high_value_council_tax_surcharge + label: High-value council tax surcharge + ordinal: 14 + row_number: 506 + expected_row_header_column: D + expected_row_header: High-value council tax surcharge + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.high_value_council_tax_surcharge + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.high_value_council_tax_surcharge + label: Policy decisions summary line + - value_id: receipts_measures.income_tax + label: Income tax + ordinal: 15 + row_number: 507 + expected_row_header_column: D + expected_row_header: Income tax + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.income_tax + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.income_tax + label: Policy decisions summary line + - value_id: receipts_measures.inheritance_tax + label: Inheritance tax + ordinal: 16 + row_number: 508 + expected_row_header_column: D + expected_row_header: Inheritance tax + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.inheritance_tax + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.inheritance_tax + label: Policy decisions summary line + - value_id: receipts_measures.interest_and_dividend_receipts + label: Interest and dividend receipts + ordinal: 17 + row_number: 509 + expected_row_header_column: D + expected_row_header: Interest and dividend receipts + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.interest_and_dividend_receipts + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.interest_and_dividend_receipts + label: Policy decisions summary line + - value_id: receipts_measures.landfill_tax + label: Landfill tax + ordinal: 18 + row_number: 510 + expected_row_header_column: D + expected_row_header: Landfill tax + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.landfill_tax + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.landfill_tax + label: Policy decisions summary line + - value_id: receipts_measures.landlord_registration_fee + label: Landlord registration fee + ordinal: 19 + row_number: 511 + expected_row_header_column: D + expected_row_header: Landlord registration fee + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.landlord_registration_fee + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.landlord_registration_fee + label: Policy decisions summary line + - value_id: receipts_measures.nics + label: NICs + ordinal: 20 + row_number: 512 + expected_row_header_column: D + expected_row_header: NICs + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.nics + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.nics + label: Policy decisions summary line + - value_id: receipts_measures.onshore_ct + label: Onshore CT + ordinal: 21 + row_number: 513 + expected_row_header_column: D + expected_row_header: Onshore CT + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.onshore_ct + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.onshore_ct + label: Policy decisions summary line + - value_id: receipts_measures.stamp_duty + label: Stamp duty + ordinal: 22 + row_number: 514 + expected_row_header_column: D + expected_row_header: Stamp duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.stamp_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.stamp_duty + label: Policy decisions summary line + - value_id: receipts_measures.tobacco_duty + label: Tobacco duty + ordinal: 23 + row_number: 515 + expected_row_header_column: D + expected_row_header: Tobacco duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.tobacco_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.tobacco_duty + label: Policy decisions summary line + - value_id: receipts_measures.vat + label: VAT + ordinal: 24 + row_number: 516 + expected_row_header_column: D + expected_row_header: VAT + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.vat + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.vat + label: Policy decisions summary line + - value_id: receipts_measures.vehicle_excise_duty + label: Vehicle excise duty + ordinal: 25 + row_number: 517 + expected_row_header_column: D + expected_row_header: Vehicle excise duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.vehicle_excise_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.vehicle_excise_duty + label: Policy decisions summary line + - value_id: receipts_measures.visa_fees + label: Visa fees + ordinal: 26 + row_number: 518 + expected_row_header_column: D + expected_row_header: Visa fees + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.visa_fees + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.visa_fees + label: Policy decisions summary line + - value_id: expenditure_measures.total + label: Total effects of expenditure measures (£ millions) + ordinal: 27 + row_number: 520 + expected_row_header_column: D + expected_row_header: Total effects of expenditure measures (£ millions) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.total + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.total + label: Policy decisions summary line + - value_id: expenditure_measures.current_del + label: Current DEL + ordinal: 28 + row_number: 523 + expected_row_header_column: D + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_del + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_del + label: Policy decisions summary line + - value_id: expenditure_measures.current_del.psce_in_rdel + label: PSCE in RDEL + ordinal: 29 + row_number: 524 + expected_row_header_column: D + expected_row_header: PSCE in RDEL + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_del.psce_in_rdel + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_del.psce_in_rdel + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame + label: Current AME + ordinal: 30 + row_number: 526 + expected_row_header_column: D + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.company_and_other_credits + label: Company and other credits + ordinal: 31 + row_number: 527 + expected_row_header_column: D + expected_row_header: Company and other credits + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.company_and_other_credits + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.company_and_other_credits + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.energy_bills_subsidies + label: Energy bills subsidies + ordinal: 32 + row_number: 528 + expected_row_header_column: D + expected_row_header: Energy bills subsidies + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.energy_bills_subsidies + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.energy_bills_subsidies + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.locally_financed_current_expenditure + label: Locally-financed current expenditure + ordinal: 33 + row_number: 529 + expected_row_header_column: D + expected_row_header: Locally-financed current expenditure + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.locally_financed_current_expenditure + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.locally_financed_current_expenditure + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.net_public_service_pension_payments + label: Net public service pension payments + ordinal: 34 + row_number: 530 + expected_row_header_column: D + expected_row_header: Net public service pension payments + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.net_public_service_pension_payments + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.net_public_service_pension_payments + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.other_ame_current + label: Other AME (current) + ordinal: 35 + row_number: 531 + expected_row_header_column: D + expected_row_header: Other AME (current) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.other_ame_current + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.other_ame_current + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.other_departmental_expenditure_current + label: Other departmental expenditure (current) + ordinal: 36 + row_number: 532 + expected_row_header_column: D + expected_row_header: Other departmental expenditure (current) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.other_departmental_expenditure_current + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.other_departmental_expenditure_current + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.scottish_bga_current + label: Scottish BGA (current) + ordinal: 37 + row_number: 533 + expected_row_header_column: D + expected_row_header: Scottish BGA (current) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.scottish_bga_current + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.scottish_bga_current + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.scottish_self_financed_expenditure + label: Scottish self-financed expenditure + ordinal: 38 + row_number: 534 + expected_row_header_column: D + expected_row_header: Scottish self-financed expenditure + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.scottish_self_financed_expenditure + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.scottish_self_financed_expenditure + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.welfare_inside_cap + label: Welfare inside cap + ordinal: 39 + row_number: 535 + expected_row_header_column: D + expected_row_header: Welfare inside cap + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.welfare_inside_cap + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.welfare_inside_cap + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.welfare_outside_cap + label: Welfare outside cap + ordinal: 40 + row_number: 536 + expected_row_header_column: D + expected_row_header: Welfare outside cap + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.welfare_outside_cap + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.welfare_outside_cap + label: Policy decisions summary line + - value_id: expenditure_measures.capital_del + label: Capital DEL + ordinal: 41 + row_number: 538 + expected_row_header_column: D + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_del + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_del + label: Policy decisions summary line + - value_id: expenditure_measures.capital_del.capital_grants_to_private_sector + label: Capital grants to private sector + ordinal: 42 + row_number: 539 + expected_row_header_column: D + expected_row_header: Capital grants to private sector + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_del.capital_grants_to_private_sector + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_del.capital_grants_to_private_sector + label: Policy decisions summary line + - value_id: expenditure_measures.capital_del.psgi_in_cdel + label: PSGI in CDEL + ordinal: 43 + row_number: 540 + expected_row_header_column: D + expected_row_header: PSGI in CDEL + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_del.psgi_in_cdel + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_del.psgi_in_cdel + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame + label: Capital AME + ordinal: 44 + row_number: 542 + expected_row_header_column: D + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame.capital_grants_to_private_sector + label: Capital grants to private sector + ordinal: 45 + row_number: 543 + expected_row_header_column: D + expected_row_header: Capital grants to private sector + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame.capital_grants_to_private_sector + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame.capital_grants_to_private_sector + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame.locally_financed_capital_expenditure + label: Locally-financed capital expenditure + ordinal: 46 + row_number: 544 + expected_row_header_column: D + expected_row_header: Locally-financed capital expenditure + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame.locally_financed_capital_expenditure + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame.locally_financed_capital_expenditure + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame.other_ame_capital + label: Other AME (capital) + ordinal: 47 + row_number: 545 + expected_row_header_column: D + expected_row_header: Other AME (capital) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame.other_ame_capital + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame.other_ame_capital + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame.other_departmental_expenditure_capital + label: Other departmental expenditure (capital) + ordinal: 48 + row_number: 546 + expected_row_header_column: D + expected_row_header: Other departmental expenditure (capital) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame.other_departmental_expenditure_capital + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame.other_departmental_expenditure_capital + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame.student_loans + label: Student loans + ordinal: 49 + row_number: 547 + expected_row_header_column: D + expected_row_header: Student loans + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame.student_loans + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame.student_loans + label: Policy decisions summary line + - value_id: government_decisions.total_effect_of_government_decisions + label: Total effect of Government decisions + ordinal: 50 + row_number: 549 + expected_row_header_column: D + expected_row_header: 'Total effect of Government decisions ' + table_record_kind: detail + filters: + policy_summary_line: government_decisions.total_effect_of_government_decisions + constraints: + - variable: policy_summary_line + operator: == + value: government_decisions.total_effect_of_government_decisions + label: Policy decisions summary line + - value_id: government_decisions.direct_effect_of_government_decisions + label: Direct effect of Government decisions + ordinal: 51 + row_number: 551 + expected_row_header_column: D + expected_row_header: Direct effect of Government decisions + table_record_kind: detail + filters: + policy_summary_line: government_decisions.direct_effect_of_government_decisions + constraints: + - variable: policy_summary_line + operator: == + value: government_decisions.direct_effect_of_government_decisions + label: Policy decisions summary line + - value_id: government_decisions.direct_effect_of_scorecard_decisions + label: Direct effect of scorecard decisions + ordinal: 52 + row_number: 552 + expected_row_header_column: D + expected_row_header: Direct effect of scorecard decisions + table_record_kind: detail + filters: + policy_summary_line: government_decisions.direct_effect_of_scorecard_decisions + constraints: + - variable: policy_summary_line + operator: == + value: government_decisions.direct_effect_of_scorecard_decisions + label: Policy decisions summary line + - value_id: government_decisions.direct_effect_of_non_scorecard_decisions + label: Direct effect of non-scorecard decisions + ordinal: 53 + row_number: 553 + expected_row_header_column: D + expected_row_header: Direct effect of non-scorecard decisions + table_record_kind: detail + filters: + policy_summary_line: government_decisions.direct_effect_of_non_scorecard_decisions + constraints: + - variable: policy_summary_line + operator: == + value: government_decisions.direct_effect_of_non_scorecard_decisions + label: Policy decisions summary line + - value_id: government_decisions.indirect_effect_of_government_decisions + label: Indirect effect of Government decisions + ordinal: 54 + row_number: 555 + expected_row_header_column: D + expected_row_header: Indirect effect of Government decisions + table_record_kind: detail + filters: + policy_summary_line: government_decisions.indirect_effect_of_government_decisions + constraints: + - variable: policy_summary_line + operator: == + value: government_decisions.indirect_effect_of_government_decisions + label: Policy decisions summary line + measures: + - measure_id: costing + label: Costing, FY2029-30 + ordinal: 0 + column: L + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2029-30 + concept: obr.policy_decisions_effect + source_concept: obr.policy_decisions_effect + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1, rows 490 + to 555: the effects of the policy decisions by head and category, and the direct and indirect effects + of the Government''s decisions, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.summary.fy2030 + record_set_spec_id: obr.efo_2026_10.policy.summary.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.policy.summary.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: policy_summary_line + rows: + - value_id: receipts_measures.total + label: Total effects of receipts measures (£ millions) + ordinal: 0 + row_number: 490 + expected_row_header_column: D + expected_row_header: Total effects of receipts measures (£ millions) + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.total + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.total + label: Policy decisions summary line + - value_id: receipts_measures.air_passenger_duty + label: Air passenger duty + ordinal: 1 + row_number: 493 + expected_row_header_column: D + expected_row_header: Air passenger duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.air_passenger_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.air_passenger_duty + label: Policy decisions summary line + - value_id: receipts_measures.alcohol_duty + label: Alcohol duty + ordinal: 2 + row_number: 494 + expected_row_header_column: D + expected_row_header: Alcohol duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.alcohol_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.alcohol_duty + label: Policy decisions summary line + - value_id: receipts_measures.bank_surcharge + label: Bank surcharge + ordinal: 3 + row_number: 495 + expected_row_header_column: D + expected_row_header: Bank surcharge + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.bank_surcharge + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.bank_surcharge + label: Policy decisions summary line + - value_id: receipts_measures.betting + label: Betting + ordinal: 4 + row_number: 496 + expected_row_header_column: D + expected_row_header: Betting + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.betting + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.betting + label: Policy decisions summary line + - value_id: receipts_measures.business_rates + label: Business rates + ordinal: 5 + row_number: 497 + expected_row_header_column: D + expected_row_header: Business rates + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.business_rates + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.business_rates + label: Policy decisions summary line + - value_id: receipts_measures.capital_gains_tax + label: Capital gains tax + ordinal: 6 + row_number: 498 + expected_row_header_column: D + expected_row_header: Capital gains tax + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.capital_gains_tax + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.capital_gains_tax + label: Policy decisions summary line + - value_id: receipts_measures.cbam + label: CBAM + ordinal: 7 + row_number: 499 + expected_row_header_column: D + expected_row_header: CBAM + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.cbam + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.cbam + label: Policy decisions summary line + - value_id: receipts_measures.climate_change_levy + label: Climate change levy + ordinal: 8 + row_number: 500 + expected_row_header_column: D + expected_row_header: Climate change levy + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.climate_change_levy + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.climate_change_levy + label: Policy decisions summary line + - value_id: receipts_measures.customs_duty + label: Customs duty + ordinal: 9 + row_number: 501 + expected_row_header_column: D + expected_row_header: Customs duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.customs_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.customs_duty + label: Policy decisions summary line + - value_id: receipts_measures.electricity_generators_levy + label: Electricity generators levy + ordinal: 10 + row_number: 502 + expected_row_header_column: D + expected_row_header: Electricity generators levy + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.electricity_generators_levy + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.electricity_generators_levy + label: Policy decisions summary line + - value_id: receipts_measures.environmental_levies + label: Environmental levies + ordinal: 11 + row_number: 503 + expected_row_header_column: D + expected_row_header: Environmental levies + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.environmental_levies + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.environmental_levies + label: Policy decisions summary line + - value_id: receipts_measures.eu_ets_auction_receipts + label: EU ETS auction receipts + ordinal: 12 + row_number: 504 + expected_row_header_column: D + expected_row_header: EU ETS auction receipts + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.eu_ets_auction_receipts + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.eu_ets_auction_receipts + label: Policy decisions summary line + - value_id: receipts_measures.fuel_duty + label: Fuel Duty + ordinal: 13 + row_number: 505 + expected_row_header_column: D + expected_row_header: Fuel Duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.fuel_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.fuel_duty + label: Policy decisions summary line + - value_id: receipts_measures.high_value_council_tax_surcharge + label: High-value council tax surcharge + ordinal: 14 + row_number: 506 + expected_row_header_column: D + expected_row_header: High-value council tax surcharge + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.high_value_council_tax_surcharge + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.high_value_council_tax_surcharge + label: Policy decisions summary line + - value_id: receipts_measures.income_tax + label: Income tax + ordinal: 15 + row_number: 507 + expected_row_header_column: D + expected_row_header: Income tax + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.income_tax + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.income_tax + label: Policy decisions summary line + - value_id: receipts_measures.inheritance_tax + label: Inheritance tax + ordinal: 16 + row_number: 508 + expected_row_header_column: D + expected_row_header: Inheritance tax + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.inheritance_tax + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.inheritance_tax + label: Policy decisions summary line + - value_id: receipts_measures.interest_and_dividend_receipts + label: Interest and dividend receipts + ordinal: 17 + row_number: 509 + expected_row_header_column: D + expected_row_header: Interest and dividend receipts + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.interest_and_dividend_receipts + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.interest_and_dividend_receipts + label: Policy decisions summary line + - value_id: receipts_measures.landfill_tax + label: Landfill tax + ordinal: 18 + row_number: 510 + expected_row_header_column: D + expected_row_header: Landfill tax + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.landfill_tax + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.landfill_tax + label: Policy decisions summary line + - value_id: receipts_measures.landlord_registration_fee + label: Landlord registration fee + ordinal: 19 + row_number: 511 + expected_row_header_column: D + expected_row_header: Landlord registration fee + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.landlord_registration_fee + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.landlord_registration_fee + label: Policy decisions summary line + - value_id: receipts_measures.nics + label: NICs + ordinal: 20 + row_number: 512 + expected_row_header_column: D + expected_row_header: NICs + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.nics + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.nics + label: Policy decisions summary line + - value_id: receipts_measures.onshore_ct + label: Onshore CT + ordinal: 21 + row_number: 513 + expected_row_header_column: D + expected_row_header: Onshore CT + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.onshore_ct + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.onshore_ct + label: Policy decisions summary line + - value_id: receipts_measures.stamp_duty + label: Stamp duty + ordinal: 22 + row_number: 514 + expected_row_header_column: D + expected_row_header: Stamp duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.stamp_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.stamp_duty + label: Policy decisions summary line + - value_id: receipts_measures.tobacco_duty + label: Tobacco duty + ordinal: 23 + row_number: 515 + expected_row_header_column: D + expected_row_header: Tobacco duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.tobacco_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.tobacco_duty + label: Policy decisions summary line + - value_id: receipts_measures.vat + label: VAT + ordinal: 24 + row_number: 516 + expected_row_header_column: D + expected_row_header: VAT + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.vat + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.vat + label: Policy decisions summary line + - value_id: receipts_measures.vehicle_excise_duty + label: Vehicle excise duty + ordinal: 25 + row_number: 517 + expected_row_header_column: D + expected_row_header: Vehicle excise duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.vehicle_excise_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.vehicle_excise_duty + label: Policy decisions summary line + - value_id: receipts_measures.visa_fees + label: Visa fees + ordinal: 26 + row_number: 518 + expected_row_header_column: D + expected_row_header: Visa fees + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.visa_fees + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.visa_fees + label: Policy decisions summary line + - value_id: expenditure_measures.total + label: Total effects of expenditure measures (£ millions) + ordinal: 27 + row_number: 520 + expected_row_header_column: D + expected_row_header: Total effects of expenditure measures (£ millions) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.total + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.total + label: Policy decisions summary line + - value_id: expenditure_measures.current_del + label: Current DEL + ordinal: 28 + row_number: 523 + expected_row_header_column: D + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_del + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_del + label: Policy decisions summary line + - value_id: expenditure_measures.current_del.psce_in_rdel + label: PSCE in RDEL + ordinal: 29 + row_number: 524 + expected_row_header_column: D + expected_row_header: PSCE in RDEL + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_del.psce_in_rdel + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_del.psce_in_rdel + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame + label: Current AME + ordinal: 30 + row_number: 526 + expected_row_header_column: D + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.company_and_other_credits + label: Company and other credits + ordinal: 31 + row_number: 527 + expected_row_header_column: D + expected_row_header: Company and other credits + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.company_and_other_credits + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.company_and_other_credits + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.energy_bills_subsidies + label: Energy bills subsidies + ordinal: 32 + row_number: 528 + expected_row_header_column: D + expected_row_header: Energy bills subsidies + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.energy_bills_subsidies + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.energy_bills_subsidies + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.locally_financed_current_expenditure + label: Locally-financed current expenditure + ordinal: 33 + row_number: 529 + expected_row_header_column: D + expected_row_header: Locally-financed current expenditure + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.locally_financed_current_expenditure + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.locally_financed_current_expenditure + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.net_public_service_pension_payments + label: Net public service pension payments + ordinal: 34 + row_number: 530 + expected_row_header_column: D + expected_row_header: Net public service pension payments + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.net_public_service_pension_payments + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.net_public_service_pension_payments + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.other_ame_current + label: Other AME (current) + ordinal: 35 + row_number: 531 + expected_row_header_column: D + expected_row_header: Other AME (current) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.other_ame_current + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.other_ame_current + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.other_departmental_expenditure_current + label: Other departmental expenditure (current) + ordinal: 36 + row_number: 532 + expected_row_header_column: D + expected_row_header: Other departmental expenditure (current) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.other_departmental_expenditure_current + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.other_departmental_expenditure_current + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.scottish_bga_current + label: Scottish BGA (current) + ordinal: 37 + row_number: 533 + expected_row_header_column: D + expected_row_header: Scottish BGA (current) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.scottish_bga_current + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.scottish_bga_current + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.scottish_self_financed_expenditure + label: Scottish self-financed expenditure + ordinal: 38 + row_number: 534 + expected_row_header_column: D + expected_row_header: Scottish self-financed expenditure + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.scottish_self_financed_expenditure + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.scottish_self_financed_expenditure + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.welfare_inside_cap + label: Welfare inside cap + ordinal: 39 + row_number: 535 + expected_row_header_column: D + expected_row_header: Welfare inside cap + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.welfare_inside_cap + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.welfare_inside_cap + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.welfare_outside_cap + label: Welfare outside cap + ordinal: 40 + row_number: 536 + expected_row_header_column: D + expected_row_header: Welfare outside cap + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.welfare_outside_cap + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.welfare_outside_cap + label: Policy decisions summary line + - value_id: expenditure_measures.capital_del + label: Capital DEL + ordinal: 41 + row_number: 538 + expected_row_header_column: D + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_del + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_del + label: Policy decisions summary line + - value_id: expenditure_measures.capital_del.capital_grants_to_private_sector + label: Capital grants to private sector + ordinal: 42 + row_number: 539 + expected_row_header_column: D + expected_row_header: Capital grants to private sector + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_del.capital_grants_to_private_sector + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_del.capital_grants_to_private_sector + label: Policy decisions summary line + - value_id: expenditure_measures.capital_del.psgi_in_cdel + label: PSGI in CDEL + ordinal: 43 + row_number: 540 + expected_row_header_column: D + expected_row_header: PSGI in CDEL + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_del.psgi_in_cdel + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_del.psgi_in_cdel + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame + label: Capital AME + ordinal: 44 + row_number: 542 + expected_row_header_column: D + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame.capital_grants_to_private_sector + label: Capital grants to private sector + ordinal: 45 + row_number: 543 + expected_row_header_column: D + expected_row_header: Capital grants to private sector + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame.capital_grants_to_private_sector + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame.capital_grants_to_private_sector + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame.locally_financed_capital_expenditure + label: Locally-financed capital expenditure + ordinal: 46 + row_number: 544 + expected_row_header_column: D + expected_row_header: Locally-financed capital expenditure + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame.locally_financed_capital_expenditure + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame.locally_financed_capital_expenditure + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame.other_ame_capital + label: Other AME (capital) + ordinal: 47 + row_number: 545 + expected_row_header_column: D + expected_row_header: Other AME (capital) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame.other_ame_capital + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame.other_ame_capital + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame.other_departmental_expenditure_capital + label: Other departmental expenditure (capital) + ordinal: 48 + row_number: 546 + expected_row_header_column: D + expected_row_header: Other departmental expenditure (capital) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame.other_departmental_expenditure_capital + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame.other_departmental_expenditure_capital + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame.student_loans + label: Student loans + ordinal: 49 + row_number: 547 + expected_row_header_column: D + expected_row_header: Student loans + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame.student_loans + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame.student_loans + label: Policy decisions summary line + - value_id: government_decisions.total_effect_of_government_decisions + label: Total effect of Government decisions + ordinal: 50 + row_number: 549 + expected_row_header_column: D + expected_row_header: 'Total effect of Government decisions ' + table_record_kind: detail + filters: + policy_summary_line: government_decisions.total_effect_of_government_decisions + constraints: + - variable: policy_summary_line + operator: == + value: government_decisions.total_effect_of_government_decisions + label: Policy decisions summary line + - value_id: government_decisions.direct_effect_of_government_decisions + label: Direct effect of Government decisions + ordinal: 51 + row_number: 551 + expected_row_header_column: D + expected_row_header: Direct effect of Government decisions + table_record_kind: detail + filters: + policy_summary_line: government_decisions.direct_effect_of_government_decisions + constraints: + - variable: policy_summary_line + operator: == + value: government_decisions.direct_effect_of_government_decisions + label: Policy decisions summary line + - value_id: government_decisions.direct_effect_of_scorecard_decisions + label: Direct effect of scorecard decisions + ordinal: 52 + row_number: 552 + expected_row_header_column: D + expected_row_header: Direct effect of scorecard decisions + table_record_kind: detail + filters: + policy_summary_line: government_decisions.direct_effect_of_scorecard_decisions + constraints: + - variable: policy_summary_line + operator: == + value: government_decisions.direct_effect_of_scorecard_decisions + label: Policy decisions summary line + - value_id: government_decisions.direct_effect_of_non_scorecard_decisions + label: Direct effect of non-scorecard decisions + ordinal: 53 + row_number: 553 + expected_row_header_column: D + expected_row_header: Direct effect of non-scorecard decisions + table_record_kind: detail + filters: + policy_summary_line: government_decisions.direct_effect_of_non_scorecard_decisions + constraints: + - variable: policy_summary_line + operator: == + value: government_decisions.direct_effect_of_non_scorecard_decisions + label: Policy decisions summary line + - value_id: government_decisions.indirect_effect_of_government_decisions + label: Indirect effect of Government decisions + ordinal: 54 + row_number: 555 + expected_row_header_column: D + expected_row_header: Indirect effect of Government decisions + table_record_kind: detail + filters: + policy_summary_line: government_decisions.indirect_effect_of_government_decisions + constraints: + - variable: policy_summary_line + operator: == + value: government_decisions.indirect_effect_of_government_decisions + label: Policy decisions summary line + measures: + - measure_id: costing + label: Costing, FY2030-31 + ordinal: 0 + column: M + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2030-31 + concept: obr.policy_decisions_effect + source_concept: obr.policy_decisions_effect + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1, rows 490 + to 555: the effects of the policy decisions by head and category, and the direct and indirect effects + of the Government''s decisions, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.policy.summary.fy2031 + record_set_spec_id: obr.efo_2026_10.policy.summary.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.policy.summary.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '1.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: government + entity_role: public_sector + domain: public_sector_finances + groupby_dimension: policy_summary_line + rows: + - value_id: receipts_measures.total + label: Total effects of receipts measures (£ millions) + ordinal: 0 + row_number: 490 + expected_row_header_column: D + expected_row_header: Total effects of receipts measures (£ millions) + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.total + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.total + label: Policy decisions summary line + - value_id: receipts_measures.air_passenger_duty + label: Air passenger duty + ordinal: 1 + row_number: 493 + expected_row_header_column: D + expected_row_header: Air passenger duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.air_passenger_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.air_passenger_duty + label: Policy decisions summary line + - value_id: receipts_measures.alcohol_duty + label: Alcohol duty + ordinal: 2 + row_number: 494 + expected_row_header_column: D + expected_row_header: Alcohol duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.alcohol_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.alcohol_duty + label: Policy decisions summary line + - value_id: receipts_measures.bank_surcharge + label: Bank surcharge + ordinal: 3 + row_number: 495 + expected_row_header_column: D + expected_row_header: Bank surcharge + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.bank_surcharge + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.bank_surcharge + label: Policy decisions summary line + - value_id: receipts_measures.betting + label: Betting + ordinal: 4 + row_number: 496 + expected_row_header_column: D + expected_row_header: Betting + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.betting + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.betting + label: Policy decisions summary line + - value_id: receipts_measures.business_rates + label: Business rates + ordinal: 5 + row_number: 497 + expected_row_header_column: D + expected_row_header: Business rates + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.business_rates + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.business_rates + label: Policy decisions summary line + - value_id: receipts_measures.capital_gains_tax + label: Capital gains tax + ordinal: 6 + row_number: 498 + expected_row_header_column: D + expected_row_header: Capital gains tax + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.capital_gains_tax + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.capital_gains_tax + label: Policy decisions summary line + - value_id: receipts_measures.cbam + label: CBAM + ordinal: 7 + row_number: 499 + expected_row_header_column: D + expected_row_header: CBAM + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.cbam + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.cbam + label: Policy decisions summary line + - value_id: receipts_measures.climate_change_levy + label: Climate change levy + ordinal: 8 + row_number: 500 + expected_row_header_column: D + expected_row_header: Climate change levy + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.climate_change_levy + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.climate_change_levy + label: Policy decisions summary line + - value_id: receipts_measures.customs_duty + label: Customs duty + ordinal: 9 + row_number: 501 + expected_row_header_column: D + expected_row_header: Customs duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.customs_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.customs_duty + label: Policy decisions summary line + - value_id: receipts_measures.electricity_generators_levy + label: Electricity generators levy + ordinal: 10 + row_number: 502 + expected_row_header_column: D + expected_row_header: Electricity generators levy + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.electricity_generators_levy + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.electricity_generators_levy + label: Policy decisions summary line + - value_id: receipts_measures.environmental_levies + label: Environmental levies + ordinal: 11 + row_number: 503 + expected_row_header_column: D + expected_row_header: Environmental levies + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.environmental_levies + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.environmental_levies + label: Policy decisions summary line + - value_id: receipts_measures.eu_ets_auction_receipts + label: EU ETS auction receipts + ordinal: 12 + row_number: 504 + expected_row_header_column: D + expected_row_header: EU ETS auction receipts + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.eu_ets_auction_receipts + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.eu_ets_auction_receipts + label: Policy decisions summary line + - value_id: receipts_measures.fuel_duty + label: Fuel Duty + ordinal: 13 + row_number: 505 + expected_row_header_column: D + expected_row_header: Fuel Duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.fuel_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.fuel_duty + label: Policy decisions summary line + - value_id: receipts_measures.high_value_council_tax_surcharge + label: High-value council tax surcharge + ordinal: 14 + row_number: 506 + expected_row_header_column: D + expected_row_header: High-value council tax surcharge + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.high_value_council_tax_surcharge + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.high_value_council_tax_surcharge + label: Policy decisions summary line + - value_id: receipts_measures.income_tax + label: Income tax + ordinal: 15 + row_number: 507 + expected_row_header_column: D + expected_row_header: Income tax + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.income_tax + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.income_tax + label: Policy decisions summary line + - value_id: receipts_measures.inheritance_tax + label: Inheritance tax + ordinal: 16 + row_number: 508 + expected_row_header_column: D + expected_row_header: Inheritance tax + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.inheritance_tax + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.inheritance_tax + label: Policy decisions summary line + - value_id: receipts_measures.interest_and_dividend_receipts + label: Interest and dividend receipts + ordinal: 17 + row_number: 509 + expected_row_header_column: D + expected_row_header: Interest and dividend receipts + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.interest_and_dividend_receipts + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.interest_and_dividend_receipts + label: Policy decisions summary line + - value_id: receipts_measures.landfill_tax + label: Landfill tax + ordinal: 18 + row_number: 510 + expected_row_header_column: D + expected_row_header: Landfill tax + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.landfill_tax + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.landfill_tax + label: Policy decisions summary line + - value_id: receipts_measures.landlord_registration_fee + label: Landlord registration fee + ordinal: 19 + row_number: 511 + expected_row_header_column: D + expected_row_header: Landlord registration fee + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.landlord_registration_fee + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.landlord_registration_fee + label: Policy decisions summary line + - value_id: receipts_measures.nics + label: NICs + ordinal: 20 + row_number: 512 + expected_row_header_column: D + expected_row_header: NICs + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.nics + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.nics + label: Policy decisions summary line + - value_id: receipts_measures.onshore_ct + label: Onshore CT + ordinal: 21 + row_number: 513 + expected_row_header_column: D + expected_row_header: Onshore CT + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.onshore_ct + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.onshore_ct + label: Policy decisions summary line + - value_id: receipts_measures.stamp_duty + label: Stamp duty + ordinal: 22 + row_number: 514 + expected_row_header_column: D + expected_row_header: Stamp duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.stamp_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.stamp_duty + label: Policy decisions summary line + - value_id: receipts_measures.tobacco_duty + label: Tobacco duty + ordinal: 23 + row_number: 515 + expected_row_header_column: D + expected_row_header: Tobacco duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.tobacco_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.tobacco_duty + label: Policy decisions summary line + - value_id: receipts_measures.vat + label: VAT + ordinal: 24 + row_number: 516 + expected_row_header_column: D + expected_row_header: VAT + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.vat + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.vat + label: Policy decisions summary line + - value_id: receipts_measures.vehicle_excise_duty + label: Vehicle excise duty + ordinal: 25 + row_number: 517 + expected_row_header_column: D + expected_row_header: Vehicle excise duty + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.vehicle_excise_duty + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.vehicle_excise_duty + label: Policy decisions summary line + - value_id: receipts_measures.visa_fees + label: Visa fees + ordinal: 26 + row_number: 518 + expected_row_header_column: D + expected_row_header: Visa fees + table_record_kind: detail + filters: + policy_summary_line: receipts_measures.visa_fees + constraints: + - variable: policy_summary_line + operator: == + value: receipts_measures.visa_fees + label: Policy decisions summary line + - value_id: expenditure_measures.total + label: Total effects of expenditure measures (£ millions) + ordinal: 27 + row_number: 520 + expected_row_header_column: D + expected_row_header: Total effects of expenditure measures (£ millions) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.total + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.total + label: Policy decisions summary line + - value_id: expenditure_measures.current_del + label: Current DEL + ordinal: 28 + row_number: 523 + expected_row_header_column: D + expected_row_header: Current DEL + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_del + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_del + label: Policy decisions summary line + - value_id: expenditure_measures.current_del.psce_in_rdel + label: PSCE in RDEL + ordinal: 29 + row_number: 524 + expected_row_header_column: D + expected_row_header: PSCE in RDEL + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_del.psce_in_rdel + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_del.psce_in_rdel + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame + label: Current AME + ordinal: 30 + row_number: 526 + expected_row_header_column: D + expected_row_header: Current AME + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.company_and_other_credits + label: Company and other credits + ordinal: 31 + row_number: 527 + expected_row_header_column: D + expected_row_header: Company and other credits + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.company_and_other_credits + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.company_and_other_credits + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.energy_bills_subsidies + label: Energy bills subsidies + ordinal: 32 + row_number: 528 + expected_row_header_column: D + expected_row_header: Energy bills subsidies + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.energy_bills_subsidies + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.energy_bills_subsidies + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.locally_financed_current_expenditure + label: Locally-financed current expenditure + ordinal: 33 + row_number: 529 + expected_row_header_column: D + expected_row_header: Locally-financed current expenditure + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.locally_financed_current_expenditure + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.locally_financed_current_expenditure + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.net_public_service_pension_payments + label: Net public service pension payments + ordinal: 34 + row_number: 530 + expected_row_header_column: D + expected_row_header: Net public service pension payments + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.net_public_service_pension_payments + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.net_public_service_pension_payments + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.other_ame_current + label: Other AME (current) + ordinal: 35 + row_number: 531 + expected_row_header_column: D + expected_row_header: Other AME (current) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.other_ame_current + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.other_ame_current + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.other_departmental_expenditure_current + label: Other departmental expenditure (current) + ordinal: 36 + row_number: 532 + expected_row_header_column: D + expected_row_header: Other departmental expenditure (current) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.other_departmental_expenditure_current + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.other_departmental_expenditure_current + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.scottish_bga_current + label: Scottish BGA (current) + ordinal: 37 + row_number: 533 + expected_row_header_column: D + expected_row_header: Scottish BGA (current) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.scottish_bga_current + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.scottish_bga_current + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.scottish_self_financed_expenditure + label: Scottish self-financed expenditure + ordinal: 38 + row_number: 534 + expected_row_header_column: D + expected_row_header: Scottish self-financed expenditure + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.scottish_self_financed_expenditure + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.scottish_self_financed_expenditure + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.welfare_inside_cap + label: Welfare inside cap + ordinal: 39 + row_number: 535 + expected_row_header_column: D + expected_row_header: Welfare inside cap + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.welfare_inside_cap + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.welfare_inside_cap + label: Policy decisions summary line + - value_id: expenditure_measures.current_ame.welfare_outside_cap + label: Welfare outside cap + ordinal: 40 + row_number: 536 + expected_row_header_column: D + expected_row_header: Welfare outside cap + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.current_ame.welfare_outside_cap + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.current_ame.welfare_outside_cap + label: Policy decisions summary line + - value_id: expenditure_measures.capital_del + label: Capital DEL + ordinal: 41 + row_number: 538 + expected_row_header_column: D + expected_row_header: Capital DEL + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_del + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_del + label: Policy decisions summary line + - value_id: expenditure_measures.capital_del.capital_grants_to_private_sector + label: Capital grants to private sector + ordinal: 42 + row_number: 539 + expected_row_header_column: D + expected_row_header: Capital grants to private sector + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_del.capital_grants_to_private_sector + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_del.capital_grants_to_private_sector + label: Policy decisions summary line + - value_id: expenditure_measures.capital_del.psgi_in_cdel + label: PSGI in CDEL + ordinal: 43 + row_number: 540 + expected_row_header_column: D + expected_row_header: PSGI in CDEL + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_del.psgi_in_cdel + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_del.psgi_in_cdel + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame + label: Capital AME + ordinal: 44 + row_number: 542 + expected_row_header_column: D + expected_row_header: Capital AME + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame.capital_grants_to_private_sector + label: Capital grants to private sector + ordinal: 45 + row_number: 543 + expected_row_header_column: D + expected_row_header: Capital grants to private sector + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame.capital_grants_to_private_sector + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame.capital_grants_to_private_sector + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame.locally_financed_capital_expenditure + label: Locally-financed capital expenditure + ordinal: 46 + row_number: 544 + expected_row_header_column: D + expected_row_header: Locally-financed capital expenditure + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame.locally_financed_capital_expenditure + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame.locally_financed_capital_expenditure + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame.other_ame_capital + label: Other AME (capital) + ordinal: 47 + row_number: 545 + expected_row_header_column: D + expected_row_header: Other AME (capital) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame.other_ame_capital + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame.other_ame_capital + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame.other_departmental_expenditure_capital + label: Other departmental expenditure (capital) + ordinal: 48 + row_number: 546 + expected_row_header_column: D + expected_row_header: Other departmental expenditure (capital) + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame.other_departmental_expenditure_capital + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame.other_departmental_expenditure_capital + label: Policy decisions summary line + - value_id: expenditure_measures.capital_ame.student_loans + label: Student loans + ordinal: 49 + row_number: 547 + expected_row_header_column: D + expected_row_header: Student loans + table_record_kind: detail + filters: + policy_summary_line: expenditure_measures.capital_ame.student_loans + constraints: + - variable: policy_summary_line + operator: == + value: expenditure_measures.capital_ame.student_loans + label: Policy decisions summary line + - value_id: government_decisions.total_effect_of_government_decisions + label: Total effect of Government decisions + ordinal: 50 + row_number: 549 + expected_row_header_column: D + expected_row_header: 'Total effect of Government decisions ' + table_record_kind: detail + filters: + policy_summary_line: government_decisions.total_effect_of_government_decisions + constraints: + - variable: policy_summary_line + operator: == + value: government_decisions.total_effect_of_government_decisions + label: Policy decisions summary line + - value_id: government_decisions.direct_effect_of_government_decisions + label: Direct effect of Government decisions + ordinal: 51 + row_number: 551 + expected_row_header_column: D + expected_row_header: Direct effect of Government decisions + table_record_kind: detail + filters: + policy_summary_line: government_decisions.direct_effect_of_government_decisions + constraints: + - variable: policy_summary_line + operator: == + value: government_decisions.direct_effect_of_government_decisions + label: Policy decisions summary line + - value_id: government_decisions.direct_effect_of_scorecard_decisions + label: Direct effect of scorecard decisions + ordinal: 52 + row_number: 552 + expected_row_header_column: D + expected_row_header: Direct effect of scorecard decisions + table_record_kind: detail + filters: + policy_summary_line: government_decisions.direct_effect_of_scorecard_decisions + constraints: + - variable: policy_summary_line + operator: == + value: government_decisions.direct_effect_of_scorecard_decisions + label: Policy decisions summary line + - value_id: government_decisions.direct_effect_of_non_scorecard_decisions + label: Direct effect of non-scorecard decisions + ordinal: 53 + row_number: 553 + expected_row_header_column: D + expected_row_header: Direct effect of non-scorecard decisions + table_record_kind: detail + filters: + policy_summary_line: government_decisions.direct_effect_of_non_scorecard_decisions + constraints: + - variable: policy_summary_line + operator: == + value: government_decisions.direct_effect_of_non_scorecard_decisions + label: Policy decisions summary line + - value_id: government_decisions.indirect_effect_of_government_decisions + label: Indirect effect of Government decisions + ordinal: 54 + row_number: 555 + expected_row_header_column: D + expected_row_header: Indirect effect of Government decisions + table_record_kind: detail + filters: + policy_summary_line: government_decisions.indirect_effect_of_government_decisions + constraints: + - variable: policy_summary_line + operator: == + value: government_decisions.indirect_effect_of_government_decisions + label: Policy decisions summary line + measures: + - measure_id: costing + label: Costing, FY2031-32 + ordinal: 0 + column: N + source_column_id: costing + expected_column_header_row: 7 + expected_column_header: 2031-32 + concept: obr.policy_decisions_effect + source_concept: obr.policy_decisions_effect + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-policy/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables: policy, table 1.1, rows 490 + to 555: the effects of the policy decisions by head and category, and the direct and indirect effects + of the Government''s decisions, GBP million. Note: This table uses the convention that a negative + sign implies a loss to the Exchequer (and is therefore an increase in PSNB).' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number diff --git a/packages/obr/efo_receipts_october_2026/source_package.yaml b/packages/obr/efo_receipts_october_2026/source_package.yaml new file mode 100644 index 00000000..33b421e9 --- /dev/null +++ b/packages/obr/efo_receipts_october_2026/source_package.yaml @@ -0,0 +1,97474 @@ +# OBR Economic and fiscal outlook, October 2026 (published with the Budget on 28 October +# 2026), for PolicyEngine/chronicle#393. Written by +# scripts/build_obr_efo_october_2026.py from the pinned workbook; edit that, not this. +# Values are as the tables print them, with value_scale for the stated unit. Fiscal-year +# periods store the opening year (2025-26 -> 2025). Each year column's assertion follows +# the band above it: 'Outturn' (and 'Estimate', 'Estimated Outurn') gives observation +# and 'Forecast' gives source_projection; a table with no band is all forecast. In +# October, 2025-26 is outturn, where in March it was a forecast, and 2031-32 is a new +# forecast year. +# +# The March 2026 package's lines (package obr-efo-receipts-march-2026), under the +# obr.efo_2026_10 prefix with their line ids, display labels and concepts, so a consumer +# changes vintage by package. Each is found by its table's title and its row's label; +# the row numbers and the October table number ride on each record set and its notes. +# +# October drops, renames or splits none of the March package's rows. +# +# Receipts. The March 2026 package's 41 lines (receipts tables 3.x are now 4.x, with the +# same titles and rows), then every other row of the workbook's tables, except tables +# 4.9 and 4.19 (RECEIPTS_LEFT_OUT in the build script: 4.9 states no unit for its +# passenger numbers; 4.19 prints '£ billion' over thresholds in pounds and flags no +# outturn). A row beyond the March lines takes the line id '.' and +# the concept 'obr.
.', where the table key names the table +# (other_hmrc_taxes, cash_receipts, self_employed_income_growth, ...); the sub-rows of +# table 4.8's 'of which' blocks, printed in column C, prefix their parent. Table 4.5's +# 'Savings income' row is obr.self_employed_income_growth.savings_income, a percentage +# change on a year earlier from 2024-25, all under the table's 'Forecast' band. Two rows +# restate rows kept and are left out, as the March package left out sheet 3.7's total: +# table 4.7's 'Total SDLT' and its ATED row (table 4.8 rows 24 and 25). Table 4.22 +# prints '£ million' over GBP billion cells (its VAT refunds equal table 4.8's in every +# year), so its rows carry value_scale 1e9. Table 4.10 now starts in 2026-27, its first +# forecast year. Northern Ireland domestic rates are carried in both places the OBR +# shows them: this package's table 4.2 row 6, and expenditure table 5.1 row 16. +# +schema_version: ledger.source_package.v1 +package_id: obr-efo-receipts-october-2026 +label: 'OBR EFO October 2026 detailed forecast tables: receipts' +dimension_labels: + obr.efo_line: EFO table line + accounting_basis: Accounting basis + published_unit: Published unit +dimension_value_labels: + accounting_basis: + cash: Cash basis + accrual: Accrued basis + published_unit: + million_sticks: Million sticks + thousand_kilograms: Thousand kilograms + thousand_hectolitres_of_alcohol: Thousand hectolitres of alcohol +artifact: + source_name: obr + source_table: 'EFO October 2026 detailed forecast tables: receipts' + resource_package: db + resource_directory: data/obr/efo_receipts_october_2026 + manifest: manifest.yaml + vintage: efo_october_2026 + extracted_at: '2026-10-29' + extraction_method: xlsx whole-workbook used-range cell parse + parser: xlsx_used_range + artifact_year: 2026 +record_sets: +- record_set_id: obr.efo_2026_10.receipts.income_tax.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.receipts.income_tax.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax.fy2025 + sheet_name: '4.4' + period_type: fiscal_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: income_tax + label: Income tax (gross of tax credits) + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Income tax (gross of tax credits) + table_record_kind: total + measures: + - measure_id: amount + label: Income tax (gross of tax credits), FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.income_tax + source_concept: obr.income_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 6 ('Income tax + (gross of tax credits)'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.income_tax.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.income_tax.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax.fy2026 + sheet_name: '4.4' + period_type: fiscal_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: income_tax + label: Income tax (gross of tax credits) + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Income tax (gross of tax credits) + table_record_kind: total + measures: + - measure_id: amount + label: Income tax (gross of tax credits), FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.income_tax + source_concept: obr.income_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 6 ('Income tax + (gross of tax credits)'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.income_tax.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.income_tax.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax.fy2027 + sheet_name: '4.4' + period_type: fiscal_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: income_tax + label: Income tax (gross of tax credits) + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Income tax (gross of tax credits) + table_record_kind: total + measures: + - measure_id: amount + label: Income tax (gross of tax credits), FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.income_tax + source_concept: obr.income_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 6 ('Income tax + (gross of tax credits)'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.income_tax.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.income_tax.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax.fy2028 + sheet_name: '4.4' + period_type: fiscal_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: income_tax + label: Income tax (gross of tax credits) + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Income tax (gross of tax credits) + table_record_kind: total + measures: + - measure_id: amount + label: Income tax (gross of tax credits), FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.income_tax + source_concept: obr.income_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 6 ('Income tax + (gross of tax credits)'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.income_tax.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.income_tax.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax.fy2029 + sheet_name: '4.4' + period_type: fiscal_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: income_tax + label: Income tax (gross of tax credits) + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Income tax (gross of tax credits) + table_record_kind: total + measures: + - measure_id: amount + label: Income tax (gross of tax credits), FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.income_tax + source_concept: obr.income_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 6 ('Income tax + (gross of tax credits)'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.income_tax.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.income_tax.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax.fy2030 + sheet_name: '4.4' + period_type: fiscal_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: income_tax + label: Income tax (gross of tax credits) + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Income tax (gross of tax credits) + table_record_kind: total + measures: + - measure_id: amount + label: Income tax (gross of tax credits), FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.income_tax + source_concept: obr.income_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 6 ('Income tax + (gross of tax credits)'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.income_tax.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.income_tax.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax.fy2031 + sheet_name: '4.4' + period_type: fiscal_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: income_tax + label: Income tax (gross of tax credits) + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Income tax (gross of tax credits) + table_record_kind: total + measures: + - measure_id: amount + label: Income tax (gross of tax credits), FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.income_tax + source_concept: obr.income_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 6 ('Income tax + (gross of tax credits)'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.ni_employee.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.receipts.ni_employee.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.ni_employee.fy2025 + sheet_name: '4.4' + period_type: fiscal_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_employee + label: Class 1 Employee NICs + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Class 1 Employee NICs + table_record_kind: total + measures: + - measure_id: amount + label: Class 1 Employee NICs, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.ni_employee + source_concept: obr.ni_employee + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 17 ('Class 1 + Employee NICs'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.ni_employee.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.ni_employee.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.ni_employee.fy2026 + sheet_name: '4.4' + period_type: fiscal_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_employee + label: Class 1 Employee NICs + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Class 1 Employee NICs + table_record_kind: total + measures: + - measure_id: amount + label: Class 1 Employee NICs, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.ni_employee + source_concept: obr.ni_employee + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 17 ('Class 1 + Employee NICs'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.ni_employee.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.ni_employee.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.ni_employee.fy2027 + sheet_name: '4.4' + period_type: fiscal_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_employee + label: Class 1 Employee NICs + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Class 1 Employee NICs + table_record_kind: total + measures: + - measure_id: amount + label: Class 1 Employee NICs, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.ni_employee + source_concept: obr.ni_employee + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 17 ('Class 1 + Employee NICs'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.ni_employee.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.ni_employee.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.ni_employee.fy2028 + sheet_name: '4.4' + period_type: fiscal_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_employee + label: Class 1 Employee NICs + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Class 1 Employee NICs + table_record_kind: total + measures: + - measure_id: amount + label: Class 1 Employee NICs, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.ni_employee + source_concept: obr.ni_employee + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 17 ('Class 1 + Employee NICs'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.ni_employee.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.ni_employee.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.ni_employee.fy2029 + sheet_name: '4.4' + period_type: fiscal_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_employee + label: Class 1 Employee NICs + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Class 1 Employee NICs + table_record_kind: total + measures: + - measure_id: amount + label: Class 1 Employee NICs, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.ni_employee + source_concept: obr.ni_employee + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 17 ('Class 1 + Employee NICs'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.ni_employee.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.ni_employee.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.ni_employee.fy2030 + sheet_name: '4.4' + period_type: fiscal_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_employee + label: Class 1 Employee NICs + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Class 1 Employee NICs + table_record_kind: total + measures: + - measure_id: amount + label: Class 1 Employee NICs, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.ni_employee + source_concept: obr.ni_employee + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 17 ('Class 1 + Employee NICs'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.ni_employee.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.ni_employee.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.ni_employee.fy2031 + sheet_name: '4.4' + period_type: fiscal_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_employee + label: Class 1 Employee NICs + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Class 1 Employee NICs + table_record_kind: total + measures: + - measure_id: amount + label: Class 1 Employee NICs, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.ni_employee + source_concept: obr.ni_employee + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 17 ('Class 1 + Employee NICs'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.ni_employer.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.receipts.ni_employer.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.ni_employer.fy2025 + sheet_name: '4.4' + period_type: fiscal_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_employer + label: Class 1 Employer NICs + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: Class 1 Employer NICs + table_record_kind: total + measures: + - measure_id: amount + label: Class 1 Employer NICs, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.ni_employer + source_concept: obr.ni_employer + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 18 ('Class 1 + Employer NICs'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.ni_employer.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.ni_employer.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.ni_employer.fy2026 + sheet_name: '4.4' + period_type: fiscal_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_employer + label: Class 1 Employer NICs + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: Class 1 Employer NICs + table_record_kind: total + measures: + - measure_id: amount + label: Class 1 Employer NICs, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.ni_employer + source_concept: obr.ni_employer + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 18 ('Class 1 + Employer NICs'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.ni_employer.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.ni_employer.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.ni_employer.fy2027 + sheet_name: '4.4' + period_type: fiscal_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_employer + label: Class 1 Employer NICs + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: Class 1 Employer NICs + table_record_kind: total + measures: + - measure_id: amount + label: Class 1 Employer NICs, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.ni_employer + source_concept: obr.ni_employer + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 18 ('Class 1 + Employer NICs'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.ni_employer.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.ni_employer.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.ni_employer.fy2028 + sheet_name: '4.4' + period_type: fiscal_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_employer + label: Class 1 Employer NICs + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: Class 1 Employer NICs + table_record_kind: total + measures: + - measure_id: amount + label: Class 1 Employer NICs, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.ni_employer + source_concept: obr.ni_employer + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 18 ('Class 1 + Employer NICs'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.ni_employer.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.ni_employer.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.ni_employer.fy2029 + sheet_name: '4.4' + period_type: fiscal_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_employer + label: Class 1 Employer NICs + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: Class 1 Employer NICs + table_record_kind: total + measures: + - measure_id: amount + label: Class 1 Employer NICs, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.ni_employer + source_concept: obr.ni_employer + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 18 ('Class 1 + Employer NICs'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.ni_employer.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.ni_employer.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.ni_employer.fy2030 + sheet_name: '4.4' + period_type: fiscal_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_employer + label: Class 1 Employer NICs + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: Class 1 Employer NICs + table_record_kind: total + measures: + - measure_id: amount + label: Class 1 Employer NICs, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.ni_employer + source_concept: obr.ni_employer + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 18 ('Class 1 + Employer NICs'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.ni_employer.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.ni_employer.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.ni_employer.fy2031 + sheet_name: '4.4' + period_type: fiscal_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_employer + label: Class 1 Employer NICs + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: Class 1 Employer NICs + table_record_kind: total + measures: + - measure_id: amount + label: Class 1 Employer NICs, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.ni_employer + source_concept: obr.ni_employer + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 18 ('Class 1 + Employer NICs'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.ni_self_employed.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.receipts.ni_self_employed.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.ni_self_employed.fy2025 + sheet_name: '4.4' + period_type: fiscal_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_self_employed + label: Class 4 and Class 2 Self employed NICs + ordinal: 0 + row_number: 19 + expected_row_header_column: B + expected_row_header: Class 4 and Class 2 Self employed NICs + table_record_kind: total + measures: + - measure_id: amount + label: Class 4 and Class 2 Self employed NICs, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.ni_self_employed + source_concept: obr.ni_self_employed + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 19 ('Class 4 + and Class 2 Self employed NICs'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.ni_self_employed.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.ni_self_employed.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.ni_self_employed.fy2026 + sheet_name: '4.4' + period_type: fiscal_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_self_employed + label: Class 4 and Class 2 Self employed NICs + ordinal: 0 + row_number: 19 + expected_row_header_column: B + expected_row_header: Class 4 and Class 2 Self employed NICs + table_record_kind: total + measures: + - measure_id: amount + label: Class 4 and Class 2 Self employed NICs, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.ni_self_employed + source_concept: obr.ni_self_employed + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 19 ('Class 4 + and Class 2 Self employed NICs'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.ni_self_employed.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.ni_self_employed.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.ni_self_employed.fy2027 + sheet_name: '4.4' + period_type: fiscal_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_self_employed + label: Class 4 and Class 2 Self employed NICs + ordinal: 0 + row_number: 19 + expected_row_header_column: B + expected_row_header: Class 4 and Class 2 Self employed NICs + table_record_kind: total + measures: + - measure_id: amount + label: Class 4 and Class 2 Self employed NICs, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.ni_self_employed + source_concept: obr.ni_self_employed + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 19 ('Class 4 + and Class 2 Self employed NICs'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.ni_self_employed.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.ni_self_employed.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.ni_self_employed.fy2028 + sheet_name: '4.4' + period_type: fiscal_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_self_employed + label: Class 4 and Class 2 Self employed NICs + ordinal: 0 + row_number: 19 + expected_row_header_column: B + expected_row_header: Class 4 and Class 2 Self employed NICs + table_record_kind: total + measures: + - measure_id: amount + label: Class 4 and Class 2 Self employed NICs, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.ni_self_employed + source_concept: obr.ni_self_employed + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 19 ('Class 4 + and Class 2 Self employed NICs'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.ni_self_employed.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.ni_self_employed.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.ni_self_employed.fy2029 + sheet_name: '4.4' + period_type: fiscal_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_self_employed + label: Class 4 and Class 2 Self employed NICs + ordinal: 0 + row_number: 19 + expected_row_header_column: B + expected_row_header: Class 4 and Class 2 Self employed NICs + table_record_kind: total + measures: + - measure_id: amount + label: Class 4 and Class 2 Self employed NICs, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.ni_self_employed + source_concept: obr.ni_self_employed + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 19 ('Class 4 + and Class 2 Self employed NICs'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.ni_self_employed.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.ni_self_employed.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.ni_self_employed.fy2030 + sheet_name: '4.4' + period_type: fiscal_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_self_employed + label: Class 4 and Class 2 Self employed NICs + ordinal: 0 + row_number: 19 + expected_row_header_column: B + expected_row_header: Class 4 and Class 2 Self employed NICs + table_record_kind: total + measures: + - measure_id: amount + label: Class 4 and Class 2 Self employed NICs, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.ni_self_employed + source_concept: obr.ni_self_employed + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 19 ('Class 4 + and Class 2 Self employed NICs'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.ni_self_employed.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.ni_self_employed.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.ni_self_employed.fy2031 + sheet_name: '4.4' + period_type: fiscal_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_self_employed + label: Class 4 and Class 2 Self employed NICs + ordinal: 0 + row_number: 19 + expected_row_header_column: B + expected_row_header: Class 4 and Class 2 Self employed NICs + table_record_kind: total + measures: + - measure_id: amount + label: Class 4 and Class 2 Self employed NICs, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.ni_self_employed + source_concept: obr.ni_self_employed + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 19 ('Class 4 + and Class 2 Self employed NICs'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.ni_total.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.receipts.ni_total.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.ni_total.fy2025 + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_total + label: National insurance contributions + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: National insurance contributions + table_record_kind: total + measures: + - measure_id: amount + label: National insurance contributions, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.ni_total + source_concept: obr.ni_total + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 12 ('National + insurance contributions'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.ni_total.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.ni_total.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.ni_total.fy2026 + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_total + label: National insurance contributions + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: National insurance contributions + table_record_kind: total + measures: + - measure_id: amount + label: National insurance contributions, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.ni_total + source_concept: obr.ni_total + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 12 ('National + insurance contributions'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.ni_total.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.ni_total.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.ni_total.fy2027 + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_total + label: National insurance contributions + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: National insurance contributions + table_record_kind: total + measures: + - measure_id: amount + label: National insurance contributions, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.ni_total + source_concept: obr.ni_total + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 12 ('National + insurance contributions'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.ni_total.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.ni_total.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.ni_total.fy2028 + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_total + label: National insurance contributions + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: National insurance contributions + table_record_kind: total + measures: + - measure_id: amount + label: National insurance contributions, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.ni_total + source_concept: obr.ni_total + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 12 ('National + insurance contributions'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.ni_total.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.ni_total.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.ni_total.fy2029 + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_total + label: National insurance contributions + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: National insurance contributions + table_record_kind: total + measures: + - measure_id: amount + label: National insurance contributions, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.ni_total + source_concept: obr.ni_total + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 12 ('National + insurance contributions'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.ni_total.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.ni_total.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.ni_total.fy2030 + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_total + label: National insurance contributions + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: National insurance contributions + table_record_kind: total + measures: + - measure_id: amount + label: National insurance contributions, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.ni_total + source_concept: obr.ni_total + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 12 ('National + insurance contributions'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.ni_total.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.ni_total.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.ni_total.fy2031 + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: ni_total + label: National insurance contributions + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: National insurance contributions + table_record_kind: total + measures: + - measure_id: amount + label: National insurance contributions, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.ni_total + source_concept: obr.ni_total + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 12 ('National + insurance contributions'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.vat.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.receipts.vat.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.vat.fy2025 + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: vat + label: Value added tax + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Value added tax + table_record_kind: total + measures: + - measure_id: amount + label: Value added tax, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.vat + source_concept: obr.vat + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 13 ('Value added + tax'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.vat.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.vat.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.vat.fy2026 + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: vat + label: Value added tax + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Value added tax + table_record_kind: total + measures: + - measure_id: amount + label: Value added tax, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.vat + source_concept: obr.vat + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 13 ('Value added + tax'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.vat.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.vat.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.vat.fy2027 + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: vat + label: Value added tax + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Value added tax + table_record_kind: total + measures: + - measure_id: amount + label: Value added tax, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.vat + source_concept: obr.vat + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 13 ('Value added + tax'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.vat.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.vat.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.vat.fy2028 + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: vat + label: Value added tax + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Value added tax + table_record_kind: total + measures: + - measure_id: amount + label: Value added tax, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.vat + source_concept: obr.vat + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 13 ('Value added + tax'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.vat.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.vat.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.vat.fy2029 + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: vat + label: Value added tax + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Value added tax + table_record_kind: total + measures: + - measure_id: amount + label: Value added tax, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.vat + source_concept: obr.vat + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 13 ('Value added + tax'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.vat.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.vat.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.vat.fy2030 + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: vat + label: Value added tax + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Value added tax + table_record_kind: total + measures: + - measure_id: amount + label: Value added tax, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.vat + source_concept: obr.vat + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 13 ('Value added + tax'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.vat.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.vat.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.vat.fy2031 + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: vat + label: Value added tax + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Value added tax + table_record_kind: total + measures: + - measure_id: amount + label: Value added tax, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.vat + source_concept: obr.vat + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 13 ('Value added + tax'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fuel_duties.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.receipts.fuel_duties.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fuel_duties.fy2025 + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fuel_duties + label: Fuel duties + ordinal: 0 + row_number: 21 + expected_row_header_column: B + expected_row_header: Fuel duties + table_record_kind: total + measures: + - measure_id: amount + label: Fuel duties, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.fuel_duties + source_concept: obr.fuel_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 21 ('Fuel duties'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fuel_duties.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.fuel_duties.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fuel_duties.fy2026 + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fuel_duties + label: Fuel duties + ordinal: 0 + row_number: 21 + expected_row_header_column: B + expected_row_header: Fuel duties + table_record_kind: total + measures: + - measure_id: amount + label: Fuel duties, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.fuel_duties + source_concept: obr.fuel_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 21 ('Fuel duties'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fuel_duties.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.fuel_duties.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fuel_duties.fy2027 + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fuel_duties + label: Fuel duties + ordinal: 0 + row_number: 21 + expected_row_header_column: B + expected_row_header: Fuel duties + table_record_kind: total + measures: + - measure_id: amount + label: Fuel duties, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.fuel_duties + source_concept: obr.fuel_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 21 ('Fuel duties'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fuel_duties.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.fuel_duties.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fuel_duties.fy2028 + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fuel_duties + label: Fuel duties + ordinal: 0 + row_number: 21 + expected_row_header_column: B + expected_row_header: Fuel duties + table_record_kind: total + measures: + - measure_id: amount + label: Fuel duties, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.fuel_duties + source_concept: obr.fuel_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 21 ('Fuel duties'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fuel_duties.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.fuel_duties.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fuel_duties.fy2029 + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fuel_duties + label: Fuel duties + ordinal: 0 + row_number: 21 + expected_row_header_column: B + expected_row_header: Fuel duties + table_record_kind: total + measures: + - measure_id: amount + label: Fuel duties, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.fuel_duties + source_concept: obr.fuel_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 21 ('Fuel duties'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fuel_duties.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.fuel_duties.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fuel_duties.fy2030 + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fuel_duties + label: Fuel duties + ordinal: 0 + row_number: 21 + expected_row_header_column: B + expected_row_header: Fuel duties + table_record_kind: total + measures: + - measure_id: amount + label: Fuel duties, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.fuel_duties + source_concept: obr.fuel_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 21 ('Fuel duties'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fuel_duties.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.fuel_duties.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fuel_duties.fy2031 + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fuel_duties + label: Fuel duties + ordinal: 0 + row_number: 21 + expected_row_header_column: B + expected_row_header: Fuel duties + table_record_kind: total + measures: + - measure_id: amount + label: Fuel duties, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.fuel_duties + source_concept: obr.fuel_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 21 ('Fuel duties'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.capital_gains_tax.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.receipts.capital_gains_tax.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.capital_gains_tax.fy2025 + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: capital_gains_tax + label: Capital gains tax + ordinal: 0 + row_number: 22 + expected_row_header_column: B + expected_row_header: Capital gains tax + table_record_kind: total + measures: + - measure_id: amount + label: Capital gains tax, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.capital_gains_tax + source_concept: obr.capital_gains_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 22 ('Capital + gains tax'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.capital_gains_tax.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.capital_gains_tax.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.capital_gains_tax.fy2026 + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: capital_gains_tax + label: Capital gains tax + ordinal: 0 + row_number: 22 + expected_row_header_column: B + expected_row_header: Capital gains tax + table_record_kind: total + measures: + - measure_id: amount + label: Capital gains tax, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.capital_gains_tax + source_concept: obr.capital_gains_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 22 ('Capital + gains tax'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.capital_gains_tax.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.capital_gains_tax.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.capital_gains_tax.fy2027 + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: capital_gains_tax + label: Capital gains tax + ordinal: 0 + row_number: 22 + expected_row_header_column: B + expected_row_header: Capital gains tax + table_record_kind: total + measures: + - measure_id: amount + label: Capital gains tax, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.capital_gains_tax + source_concept: obr.capital_gains_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 22 ('Capital + gains tax'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.capital_gains_tax.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.capital_gains_tax.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.capital_gains_tax.fy2028 + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: capital_gains_tax + label: Capital gains tax + ordinal: 0 + row_number: 22 + expected_row_header_column: B + expected_row_header: Capital gains tax + table_record_kind: total + measures: + - measure_id: amount + label: Capital gains tax, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.capital_gains_tax + source_concept: obr.capital_gains_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 22 ('Capital + gains tax'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.capital_gains_tax.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.capital_gains_tax.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.capital_gains_tax.fy2029 + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: capital_gains_tax + label: Capital gains tax + ordinal: 0 + row_number: 22 + expected_row_header_column: B + expected_row_header: Capital gains tax + table_record_kind: total + measures: + - measure_id: amount + label: Capital gains tax, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.capital_gains_tax + source_concept: obr.capital_gains_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 22 ('Capital + gains tax'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.capital_gains_tax.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.capital_gains_tax.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.capital_gains_tax.fy2030 + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: capital_gains_tax + label: Capital gains tax + ordinal: 0 + row_number: 22 + expected_row_header_column: B + expected_row_header: Capital gains tax + table_record_kind: total + measures: + - measure_id: amount + label: Capital gains tax, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.capital_gains_tax + source_concept: obr.capital_gains_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 22 ('Capital + gains tax'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.capital_gains_tax.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.capital_gains_tax.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.capital_gains_tax.fy2031 + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: capital_gains_tax + label: Capital gains tax + ordinal: 0 + row_number: 22 + expected_row_header_column: B + expected_row_header: Capital gains tax + table_record_kind: total + measures: + - measure_id: amount + label: Capital gains tax, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.capital_gains_tax + source_concept: obr.capital_gains_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 22 ('Capital + gains tax'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.receipts.sdlt.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt.fy2025 + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt + label: Stamp duty land tax + ordinal: 0 + row_number: 24 + expected_row_header_column: B + expected_row_header: Stamp duty land tax + table_record_kind: total + measures: + - measure_id: amount + label: Stamp duty land tax, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.sdlt + source_concept: obr.sdlt + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 24 ('Stamp duty + land tax'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt.fy2026 + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt + label: Stamp duty land tax + ordinal: 0 + row_number: 24 + expected_row_header_column: B + expected_row_header: Stamp duty land tax + table_record_kind: total + measures: + - measure_id: amount + label: Stamp duty land tax, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.sdlt + source_concept: obr.sdlt + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 24 ('Stamp duty + land tax'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt.fy2027 + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt + label: Stamp duty land tax + ordinal: 0 + row_number: 24 + expected_row_header_column: B + expected_row_header: Stamp duty land tax + table_record_kind: total + measures: + - measure_id: amount + label: Stamp duty land tax, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.sdlt + source_concept: obr.sdlt + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 24 ('Stamp duty + land tax'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt.fy2028 + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt + label: Stamp duty land tax + ordinal: 0 + row_number: 24 + expected_row_header_column: B + expected_row_header: Stamp duty land tax + table_record_kind: total + measures: + - measure_id: amount + label: Stamp duty land tax, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.sdlt + source_concept: obr.sdlt + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 24 ('Stamp duty + land tax'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt.fy2029 + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt + label: Stamp duty land tax + ordinal: 0 + row_number: 24 + expected_row_header_column: B + expected_row_header: Stamp duty land tax + table_record_kind: total + measures: + - measure_id: amount + label: Stamp duty land tax, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.sdlt + source_concept: obr.sdlt + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 24 ('Stamp duty + land tax'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt.fy2030 + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt + label: Stamp duty land tax + ordinal: 0 + row_number: 24 + expected_row_header_column: B + expected_row_header: Stamp duty land tax + table_record_kind: total + measures: + - measure_id: amount + label: Stamp duty land tax, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.sdlt + source_concept: obr.sdlt + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 24 ('Stamp duty + land tax'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt.fy2031 + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt + label: Stamp duty land tax + ordinal: 0 + row_number: 24 + expected_row_header_column: B + expected_row_header: Stamp duty land tax + table_record_kind: total + measures: + - measure_id: amount + label: Stamp duty land tax, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.sdlt + source_concept: obr.sdlt + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 24 ('Stamp duty + land tax'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.tobacco_duties.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.receipts.tobacco_duties.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.tobacco_duties.fy2025 + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: tobacco_duties + label: Tobacco duties + ordinal: 0 + row_number: 27 + expected_row_header_column: B + expected_row_header: Tobacco duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Tobacco duties, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.tobacco_duties + source_concept: obr.tobacco_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 27 ('Tobacco + duties'), GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.tobacco_duties.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.tobacco_duties.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.tobacco_duties.fy2026 + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: tobacco_duties + label: Tobacco duties + ordinal: 0 + row_number: 27 + expected_row_header_column: B + expected_row_header: Tobacco duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Tobacco duties, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.tobacco_duties + source_concept: obr.tobacco_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 27 ('Tobacco + duties'), GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.tobacco_duties.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.tobacco_duties.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.tobacco_duties.fy2027 + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: tobacco_duties + label: Tobacco duties + ordinal: 0 + row_number: 27 + expected_row_header_column: B + expected_row_header: Tobacco duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Tobacco duties, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.tobacco_duties + source_concept: obr.tobacco_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 27 ('Tobacco + duties'), GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.tobacco_duties.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.tobacco_duties.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.tobacco_duties.fy2028 + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: tobacco_duties + label: Tobacco duties + ordinal: 0 + row_number: 27 + expected_row_header_column: B + expected_row_header: Tobacco duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Tobacco duties, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.tobacco_duties + source_concept: obr.tobacco_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 27 ('Tobacco + duties'), GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.tobacco_duties.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.tobacco_duties.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.tobacco_duties.fy2029 + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: tobacco_duties + label: Tobacco duties + ordinal: 0 + row_number: 27 + expected_row_header_column: B + expected_row_header: Tobacco duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Tobacco duties, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.tobacco_duties + source_concept: obr.tobacco_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 27 ('Tobacco + duties'), GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.tobacco_duties.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.tobacco_duties.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.tobacco_duties.fy2030 + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: tobacco_duties + label: Tobacco duties + ordinal: 0 + row_number: 27 + expected_row_header_column: B + expected_row_header: Tobacco duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Tobacco duties, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.tobacco_duties + source_concept: obr.tobacco_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 27 ('Tobacco + duties'), GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.tobacco_duties.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.tobacco_duties.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.tobacco_duties.fy2031 + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: tobacco_duties + label: Tobacco duties + ordinal: 0 + row_number: 27 + expected_row_header_column: B + expected_row_header: Tobacco duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Tobacco duties, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.tobacco_duties + source_concept: obr.tobacco_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 27 ('Tobacco + duties'), GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.spirits_duties.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.receipts.spirits_duties.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.spirits_duties.fy2025 + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: spirits_duties + label: Spirits duties + ordinal: 0 + row_number: 28 + expected_row_header_column: B + expected_row_header: Spirits duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Spirits duties, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.spirits_duties + source_concept: obr.spirits_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 28 ('Spirits + duties'), GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.spirits_duties.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.spirits_duties.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.spirits_duties.fy2026 + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: spirits_duties + label: Spirits duties + ordinal: 0 + row_number: 28 + expected_row_header_column: B + expected_row_header: Spirits duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Spirits duties, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.spirits_duties + source_concept: obr.spirits_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 28 ('Spirits + duties'), GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.spirits_duties.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.spirits_duties.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.spirits_duties.fy2027 + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: spirits_duties + label: Spirits duties + ordinal: 0 + row_number: 28 + expected_row_header_column: B + expected_row_header: Spirits duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Spirits duties, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.spirits_duties + source_concept: obr.spirits_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 28 ('Spirits + duties'), GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.spirits_duties.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.spirits_duties.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.spirits_duties.fy2028 + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: spirits_duties + label: Spirits duties + ordinal: 0 + row_number: 28 + expected_row_header_column: B + expected_row_header: Spirits duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Spirits duties, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.spirits_duties + source_concept: obr.spirits_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 28 ('Spirits + duties'), GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.spirits_duties.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.spirits_duties.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.spirits_duties.fy2029 + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: spirits_duties + label: Spirits duties + ordinal: 0 + row_number: 28 + expected_row_header_column: B + expected_row_header: Spirits duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Spirits duties, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.spirits_duties + source_concept: obr.spirits_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 28 ('Spirits + duties'), GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.spirits_duties.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.spirits_duties.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.spirits_duties.fy2030 + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: spirits_duties + label: Spirits duties + ordinal: 0 + row_number: 28 + expected_row_header_column: B + expected_row_header: Spirits duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Spirits duties, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.spirits_duties + source_concept: obr.spirits_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 28 ('Spirits + duties'), GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.spirits_duties.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.spirits_duties.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.spirits_duties.fy2031 + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: spirits_duties + label: Spirits duties + ordinal: 0 + row_number: 28 + expected_row_header_column: B + expected_row_header: Spirits duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Spirits duties, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.spirits_duties + source_concept: obr.spirits_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 28 ('Spirits + duties'), GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.wine_duties.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.receipts.wine_duties.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.wine_duties.fy2025 + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: wine_duties + label: Wine duties + ordinal: 0 + row_number: 29 + expected_row_header_column: B + expected_row_header: Wine duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Wine duties, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.wine_duties + source_concept: obr.wine_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 29 ('Wine duties'), + GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.wine_duties.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.wine_duties.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.wine_duties.fy2026 + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: wine_duties + label: Wine duties + ordinal: 0 + row_number: 29 + expected_row_header_column: B + expected_row_header: Wine duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Wine duties, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.wine_duties + source_concept: obr.wine_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 29 ('Wine duties'), + GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.wine_duties.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.wine_duties.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.wine_duties.fy2027 + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: wine_duties + label: Wine duties + ordinal: 0 + row_number: 29 + expected_row_header_column: B + expected_row_header: Wine duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Wine duties, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.wine_duties + source_concept: obr.wine_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 29 ('Wine duties'), + GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.wine_duties.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.wine_duties.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.wine_duties.fy2028 + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: wine_duties + label: Wine duties + ordinal: 0 + row_number: 29 + expected_row_header_column: B + expected_row_header: Wine duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Wine duties, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.wine_duties + source_concept: obr.wine_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 29 ('Wine duties'), + GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.wine_duties.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.wine_duties.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.wine_duties.fy2029 + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: wine_duties + label: Wine duties + ordinal: 0 + row_number: 29 + expected_row_header_column: B + expected_row_header: Wine duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Wine duties, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.wine_duties + source_concept: obr.wine_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 29 ('Wine duties'), + GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.wine_duties.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.wine_duties.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.wine_duties.fy2030 + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: wine_duties + label: Wine duties + ordinal: 0 + row_number: 29 + expected_row_header_column: B + expected_row_header: Wine duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Wine duties, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.wine_duties + source_concept: obr.wine_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 29 ('Wine duties'), + GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.wine_duties.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.wine_duties.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.wine_duties.fy2031 + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: wine_duties + label: Wine duties + ordinal: 0 + row_number: 29 + expected_row_header_column: B + expected_row_header: Wine duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Wine duties, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.wine_duties + source_concept: obr.wine_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 29 ('Wine duties'), + GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.beer_and_cider_duties.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.receipts.beer_and_cider_duties.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.beer_and_cider_duties.fy2025 + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: beer_and_cider_duties + label: Beer and cider duties + ordinal: 0 + row_number: 30 + expected_row_header_column: B + expected_row_header: Beer and cider duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Beer and cider duties, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.beer_and_cider_duties + source_concept: obr.beer_and_cider_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 30 ('Beer and + cider duties'), GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.beer_and_cider_duties.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.beer_and_cider_duties.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.beer_and_cider_duties.fy2026 + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: beer_and_cider_duties + label: Beer and cider duties + ordinal: 0 + row_number: 30 + expected_row_header_column: B + expected_row_header: Beer and cider duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Beer and cider duties, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.beer_and_cider_duties + source_concept: obr.beer_and_cider_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 30 ('Beer and + cider duties'), GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.beer_and_cider_duties.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.beer_and_cider_duties.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.beer_and_cider_duties.fy2027 + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: beer_and_cider_duties + label: Beer and cider duties + ordinal: 0 + row_number: 30 + expected_row_header_column: B + expected_row_header: Beer and cider duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Beer and cider duties, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.beer_and_cider_duties + source_concept: obr.beer_and_cider_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 30 ('Beer and + cider duties'), GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.beer_and_cider_duties.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.beer_and_cider_duties.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.beer_and_cider_duties.fy2028 + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: beer_and_cider_duties + label: Beer and cider duties + ordinal: 0 + row_number: 30 + expected_row_header_column: B + expected_row_header: Beer and cider duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Beer and cider duties, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.beer_and_cider_duties + source_concept: obr.beer_and_cider_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 30 ('Beer and + cider duties'), GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.beer_and_cider_duties.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.beer_and_cider_duties.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.beer_and_cider_duties.fy2029 + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: beer_and_cider_duties + label: Beer and cider duties + ordinal: 0 + row_number: 30 + expected_row_header_column: B + expected_row_header: Beer and cider duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Beer and cider duties, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.beer_and_cider_duties + source_concept: obr.beer_and_cider_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 30 ('Beer and + cider duties'), GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.beer_and_cider_duties.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.beer_and_cider_duties.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.beer_and_cider_duties.fy2030 + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: beer_and_cider_duties + label: Beer and cider duties + ordinal: 0 + row_number: 30 + expected_row_header_column: B + expected_row_header: Beer and cider duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Beer and cider duties, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.beer_and_cider_duties + source_concept: obr.beer_and_cider_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 30 ('Beer and + cider duties'), GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.beer_and_cider_duties.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.beer_and_cider_duties.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.beer_and_cider_duties.fy2031 + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: beer_and_cider_duties + label: Beer and cider duties + ordinal: 0 + row_number: 30 + expected_row_header_column: B + expected_row_header: Beer and cider duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Beer and cider duties, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.beer_and_cider_duties + source_concept: obr.beer_and_cider_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 30 ('Beer and + cider duties'), GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.betting_and_gaming_duties.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.receipts.betting_and_gaming_duties.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.betting_and_gaming_duties.fy2025 + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: betting_and_gaming_duties + label: Betting and gaming duties + ordinal: 0 + row_number: 36 + expected_row_header_column: B + expected_row_header: Betting and gaming duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Betting and gaming duties, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.betting_and_gaming_duties + source_concept: obr.betting_and_gaming_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 36 ('Betting + and gaming duties'), GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.betting_and_gaming_duties.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.betting_and_gaming_duties.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.betting_and_gaming_duties.fy2026 + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: betting_and_gaming_duties + label: Betting and gaming duties + ordinal: 0 + row_number: 36 + expected_row_header_column: B + expected_row_header: Betting and gaming duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Betting and gaming duties, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.betting_and_gaming_duties + source_concept: obr.betting_and_gaming_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 36 ('Betting + and gaming duties'), GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.betting_and_gaming_duties.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.betting_and_gaming_duties.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.betting_and_gaming_duties.fy2027 + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: betting_and_gaming_duties + label: Betting and gaming duties + ordinal: 0 + row_number: 36 + expected_row_header_column: B + expected_row_header: Betting and gaming duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Betting and gaming duties, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.betting_and_gaming_duties + source_concept: obr.betting_and_gaming_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 36 ('Betting + and gaming duties'), GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.betting_and_gaming_duties.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.betting_and_gaming_duties.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.betting_and_gaming_duties.fy2028 + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: betting_and_gaming_duties + label: Betting and gaming duties + ordinal: 0 + row_number: 36 + expected_row_header_column: B + expected_row_header: Betting and gaming duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Betting and gaming duties, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.betting_and_gaming_duties + source_concept: obr.betting_and_gaming_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 36 ('Betting + and gaming duties'), GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.betting_and_gaming_duties.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.betting_and_gaming_duties.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.betting_and_gaming_duties.fy2029 + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: betting_and_gaming_duties + label: Betting and gaming duties + ordinal: 0 + row_number: 36 + expected_row_header_column: B + expected_row_header: Betting and gaming duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Betting and gaming duties, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.betting_and_gaming_duties + source_concept: obr.betting_and_gaming_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 36 ('Betting + and gaming duties'), GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.betting_and_gaming_duties.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.betting_and_gaming_duties.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.betting_and_gaming_duties.fy2030 + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: betting_and_gaming_duties + label: Betting and gaming duties + ordinal: 0 + row_number: 36 + expected_row_header_column: B + expected_row_header: Betting and gaming duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Betting and gaming duties, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.betting_and_gaming_duties + source_concept: obr.betting_and_gaming_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 36 ('Betting + and gaming duties'), GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.betting_and_gaming_duties.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.betting_and_gaming_duties.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.betting_and_gaming_duties.fy2031 + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: betting_and_gaming_duties + label: Betting and gaming duties + ordinal: 0 + row_number: 36 + expected_row_header_column: B + expected_row_header: Betting and gaming duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Betting and gaming duties, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.betting_and_gaming_duties + source_concept: obr.betting_and_gaming_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 36 ('Betting + and gaming duties'), GBP billion. Cash basis (table title and note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.vaping_tax.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.receipts.vaping_tax.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.vaping_tax.fy2025 + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: vaping_tax + label: Vaping tax + ordinal: 0 + row_number: 48 + expected_row_header_column: B + expected_row_header: Vaping tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Vaping tax, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.vaping_tax + source_concept: obr.vaping_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 48 ('Vaping + tax'), GBP billion. Cash basis (table title and note). The tax is zero in the years before it starts, + as published. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.vaping_tax.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.vaping_tax.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.vaping_tax.fy2026 + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: vaping_tax + label: Vaping tax + ordinal: 0 + row_number: 48 + expected_row_header_column: B + expected_row_header: Vaping tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Vaping tax, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.vaping_tax + source_concept: obr.vaping_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 48 ('Vaping + tax'), GBP billion. Cash basis (table title and note). The tax is zero in the years before it starts, + as published. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.vaping_tax.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.vaping_tax.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.vaping_tax.fy2027 + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: vaping_tax + label: Vaping tax + ordinal: 0 + row_number: 48 + expected_row_header_column: B + expected_row_header: Vaping tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Vaping tax, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.vaping_tax + source_concept: obr.vaping_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 48 ('Vaping + tax'), GBP billion. Cash basis (table title and note). The tax is zero in the years before it starts, + as published. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.vaping_tax.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.vaping_tax.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.vaping_tax.fy2028 + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: vaping_tax + label: Vaping tax + ordinal: 0 + row_number: 48 + expected_row_header_column: B + expected_row_header: Vaping tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Vaping tax, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.vaping_tax + source_concept: obr.vaping_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 48 ('Vaping + tax'), GBP billion. Cash basis (table title and note). The tax is zero in the years before it starts, + as published. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.vaping_tax.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.vaping_tax.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.vaping_tax.fy2029 + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: vaping_tax + label: Vaping tax + ordinal: 0 + row_number: 48 + expected_row_header_column: B + expected_row_header: Vaping tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Vaping tax, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.vaping_tax + source_concept: obr.vaping_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 48 ('Vaping + tax'), GBP billion. Cash basis (table title and note). The tax is zero in the years before it starts, + as published. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.vaping_tax.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.vaping_tax.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.vaping_tax.fy2030 + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: vaping_tax + label: Vaping tax + ordinal: 0 + row_number: 48 + expected_row_header_column: B + expected_row_header: Vaping tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Vaping tax, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.vaping_tax + source_concept: obr.vaping_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 48 ('Vaping + tax'), GBP billion. Cash basis (table title and note). The tax is zero in the years before it starts, + as published. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.vaping_tax.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.vaping_tax.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.vaping_tax.fy2031 + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: vaping_tax + label: Vaping tax + ordinal: 0 + row_number: 48 + expected_row_header_column: B + expected_row_header: Vaping tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: sheet title + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Vaping tax, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.vaping_tax + source_concept: obr.vaping_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.8, row 48 ('Vaping + tax'), GBP billion. Cash basis (table title and note). The tax is zero in the years before it starts, + as published. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.betting_and_gaming_duties_accrued.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.betting_and_gaming_duties_accrued.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.betting_and_gaming_duties_accrued.fy2026 + sheet_name: '4.10' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: betting_and_gaming_duties_accrued + label: Betting and gaming duties (accrued) + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Betting and gaming duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Betting and gaming duties (accrued), FY2026-27 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.betting_and_gaming_duties + source_concept: obr.betting_and_gaming_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 6 ('Betting + and gaming duties'), GBP billion. Table 4.10 states no basis; this row equals table 4.1's accrued + 'Betting and gaming taxes' row (row 7) in every year table 4.10 covers, not table 4.8's cash row + 36, so it is stamped accrual. Table 4.10 now starts in 2026-27, its first forecast year. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.betting_and_gaming_duties_accrued.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.betting_and_gaming_duties_accrued.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.betting_and_gaming_duties_accrued.fy2027 + sheet_name: '4.10' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: betting_and_gaming_duties_accrued + label: Betting and gaming duties (accrued) + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Betting and gaming duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Betting and gaming duties (accrued), FY2027-28 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.betting_and_gaming_duties + source_concept: obr.betting_and_gaming_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 6 ('Betting + and gaming duties'), GBP billion. Table 4.10 states no basis; this row equals table 4.1's accrued + 'Betting and gaming taxes' row (row 7) in every year table 4.10 covers, not table 4.8's cash row + 36, so it is stamped accrual. Table 4.10 now starts in 2026-27, its first forecast year. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.betting_and_gaming_duties_accrued.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.betting_and_gaming_duties_accrued.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.betting_and_gaming_duties_accrued.fy2028 + sheet_name: '4.10' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: betting_and_gaming_duties_accrued + label: Betting and gaming duties (accrued) + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Betting and gaming duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Betting and gaming duties (accrued), FY2028-29 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.betting_and_gaming_duties + source_concept: obr.betting_and_gaming_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 6 ('Betting + and gaming duties'), GBP billion. Table 4.10 states no basis; this row equals table 4.1's accrued + 'Betting and gaming taxes' row (row 7) in every year table 4.10 covers, not table 4.8's cash row + 36, so it is stamped accrual. Table 4.10 now starts in 2026-27, its first forecast year. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.betting_and_gaming_duties_accrued.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.betting_and_gaming_duties_accrued.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.betting_and_gaming_duties_accrued.fy2029 + sheet_name: '4.10' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: betting_and_gaming_duties_accrued + label: Betting and gaming duties (accrued) + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Betting and gaming duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Betting and gaming duties (accrued), FY2029-30 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.betting_and_gaming_duties + source_concept: obr.betting_and_gaming_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 6 ('Betting + and gaming duties'), GBP billion. Table 4.10 states no basis; this row equals table 4.1's accrued + 'Betting and gaming taxes' row (row 7) in every year table 4.10 covers, not table 4.8's cash row + 36, so it is stamped accrual. Table 4.10 now starts in 2026-27, its first forecast year. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.betting_and_gaming_duties_accrued.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.betting_and_gaming_duties_accrued.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.betting_and_gaming_duties_accrued.fy2030 + sheet_name: '4.10' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: betting_and_gaming_duties_accrued + label: Betting and gaming duties (accrued) + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Betting and gaming duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Betting and gaming duties (accrued), FY2030-31 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.betting_and_gaming_duties + source_concept: obr.betting_and_gaming_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 6 ('Betting + and gaming duties'), GBP billion. Table 4.10 states no basis; this row equals table 4.1's accrued + 'Betting and gaming taxes' row (row 7) in every year table 4.10 covers, not table 4.8's cash row + 36, so it is stamped accrual. Table 4.10 now starts in 2026-27, its first forecast year. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.betting_and_gaming_duties_accrued.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.betting_and_gaming_duties_accrued.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.betting_and_gaming_duties_accrued.fy2031 + sheet_name: '4.10' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: betting_and_gaming_duties_accrued + label: Betting and gaming duties (accrued) + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Betting and gaming duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Betting and gaming duties (accrued), FY2031-32 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.betting_and_gaming_duties + source_concept: obr.betting_and_gaming_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 6 ('Betting + and gaming duties'), GBP billion. Table 4.10 states no basis; this row equals table 4.1's accrued + 'Betting and gaming taxes' row (row 7) in every year table 4.10 covers, not table 4.8's cash row + 36, so it is stamped accrual. Table 4.10 now starts in 2026-27, its first forecast year. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.remote_gaming_duty.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.remote_gaming_duty.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.remote_gaming_duty.fy2026 + sheet_name: '4.10' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: remote_gaming_duty + label: Remote gaming duty + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Remote gaming duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Remote gaming duty, FY2026-27 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.remote_gaming_duty + source_concept: obr.remote_gaming_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 8 ('Remote + gaming duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states + no basis; row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year + table 4.10 covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.remote_gaming_duty.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.remote_gaming_duty.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.remote_gaming_duty.fy2027 + sheet_name: '4.10' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: remote_gaming_duty + label: Remote gaming duty + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Remote gaming duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Remote gaming duty, FY2027-28 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.remote_gaming_duty + source_concept: obr.remote_gaming_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 8 ('Remote + gaming duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states + no basis; row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year + table 4.10 covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.remote_gaming_duty.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.remote_gaming_duty.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.remote_gaming_duty.fy2028 + sheet_name: '4.10' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: remote_gaming_duty + label: Remote gaming duty + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Remote gaming duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Remote gaming duty, FY2028-29 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.remote_gaming_duty + source_concept: obr.remote_gaming_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 8 ('Remote + gaming duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states + no basis; row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year + table 4.10 covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.remote_gaming_duty.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.remote_gaming_duty.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.remote_gaming_duty.fy2029 + sheet_name: '4.10' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: remote_gaming_duty + label: Remote gaming duty + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Remote gaming duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Remote gaming duty, FY2029-30 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.remote_gaming_duty + source_concept: obr.remote_gaming_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 8 ('Remote + gaming duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states + no basis; row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year + table 4.10 covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.remote_gaming_duty.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.remote_gaming_duty.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.remote_gaming_duty.fy2030 + sheet_name: '4.10' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: remote_gaming_duty + label: Remote gaming duty + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Remote gaming duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Remote gaming duty, FY2030-31 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.remote_gaming_duty + source_concept: obr.remote_gaming_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 8 ('Remote + gaming duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states + no basis; row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year + table 4.10 covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.remote_gaming_duty.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.remote_gaming_duty.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.remote_gaming_duty.fy2031 + sheet_name: '4.10' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: remote_gaming_duty + label: Remote gaming duty + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Remote gaming duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Remote gaming duty, FY2031-32 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.remote_gaming_duty + source_concept: obr.remote_gaming_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 8 ('Remote + gaming duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states + no basis; row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year + table 4.10 covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.lottery_duty.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.lottery_duty.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.lottery_duty.fy2026 + sheet_name: '4.10' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: lottery_duty + label: Lottery duty + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Lottery duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Lottery duty, FY2026-27 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.lottery_duty + source_concept: obr.lottery_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 9 ('Lottery + duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states no basis; + row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year table 4.10 + covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.lottery_duty.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.lottery_duty.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.lottery_duty.fy2027 + sheet_name: '4.10' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: lottery_duty + label: Lottery duty + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Lottery duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Lottery duty, FY2027-28 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.lottery_duty + source_concept: obr.lottery_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 9 ('Lottery + duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states no basis; + row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year table 4.10 + covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.lottery_duty.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.lottery_duty.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.lottery_duty.fy2028 + sheet_name: '4.10' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: lottery_duty + label: Lottery duty + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Lottery duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Lottery duty, FY2028-29 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.lottery_duty + source_concept: obr.lottery_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 9 ('Lottery + duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states no basis; + row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year table 4.10 + covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.lottery_duty.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.lottery_duty.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.lottery_duty.fy2029 + sheet_name: '4.10' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: lottery_duty + label: Lottery duty + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Lottery duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Lottery duty, FY2029-30 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.lottery_duty + source_concept: obr.lottery_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 9 ('Lottery + duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states no basis; + row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year table 4.10 + covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.lottery_duty.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.lottery_duty.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.lottery_duty.fy2030 + sheet_name: '4.10' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: lottery_duty + label: Lottery duty + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Lottery duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Lottery duty, FY2030-31 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.lottery_duty + source_concept: obr.lottery_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 9 ('Lottery + duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states no basis; + row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year table 4.10 + covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.lottery_duty.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.lottery_duty.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.lottery_duty.fy2031 + sheet_name: '4.10' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: lottery_duty + label: Lottery duty + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Lottery duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Lottery duty, FY2031-32 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.lottery_duty + source_concept: obr.lottery_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 9 ('Lottery + duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states no basis; + row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year table 4.10 + covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.general_betting_duty.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.general_betting_duty.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.general_betting_duty.fy2026 + sheet_name: '4.10' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: general_betting_duty + label: General betting duty + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: General betting duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: General betting duty, FY2026-27 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.general_betting_duty + source_concept: obr.general_betting_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 10 ('General + betting duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states + no basis; row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year + table 4.10 covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.general_betting_duty.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.general_betting_duty.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.general_betting_duty.fy2027 + sheet_name: '4.10' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: general_betting_duty + label: General betting duty + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: General betting duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: General betting duty, FY2027-28 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.general_betting_duty + source_concept: obr.general_betting_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 10 ('General + betting duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states + no basis; row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year + table 4.10 covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.general_betting_duty.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.general_betting_duty.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.general_betting_duty.fy2028 + sheet_name: '4.10' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: general_betting_duty + label: General betting duty + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: General betting duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: General betting duty, FY2028-29 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.general_betting_duty + source_concept: obr.general_betting_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 10 ('General + betting duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states + no basis; row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year + table 4.10 covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.general_betting_duty.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.general_betting_duty.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.general_betting_duty.fy2029 + sheet_name: '4.10' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: general_betting_duty + label: General betting duty + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: General betting duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: General betting duty, FY2029-30 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.general_betting_duty + source_concept: obr.general_betting_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 10 ('General + betting duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states + no basis; row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year + table 4.10 covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.general_betting_duty.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.general_betting_duty.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.general_betting_duty.fy2030 + sheet_name: '4.10' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: general_betting_duty + label: General betting duty + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: General betting duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: General betting duty, FY2030-31 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.general_betting_duty + source_concept: obr.general_betting_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 10 ('General + betting duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states + no basis; row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year + table 4.10 covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.general_betting_duty.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.general_betting_duty.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.general_betting_duty.fy2031 + sheet_name: '4.10' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: general_betting_duty + label: General betting duty + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: General betting duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: General betting duty, FY2031-32 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.general_betting_duty + source_concept: obr.general_betting_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 10 ('General + betting duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states + no basis; row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year + table 4.10 covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.machine_games_duty.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.machine_games_duty.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.machine_games_duty.fy2026 + sheet_name: '4.10' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: machine_games_duty + label: Machine games duty + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Machine games duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Machine games duty, FY2026-27 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.machine_games_duty + source_concept: obr.machine_games_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 11 ('Machine + games duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states + no basis; row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year + table 4.10 covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.machine_games_duty.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.machine_games_duty.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.machine_games_duty.fy2027 + sheet_name: '4.10' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: machine_games_duty + label: Machine games duty + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Machine games duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Machine games duty, FY2027-28 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.machine_games_duty + source_concept: obr.machine_games_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 11 ('Machine + games duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states + no basis; row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year + table 4.10 covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.machine_games_duty.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.machine_games_duty.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.machine_games_duty.fy2028 + sheet_name: '4.10' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: machine_games_duty + label: Machine games duty + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Machine games duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Machine games duty, FY2028-29 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.machine_games_duty + source_concept: obr.machine_games_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 11 ('Machine + games duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states + no basis; row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year + table 4.10 covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.machine_games_duty.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.machine_games_duty.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.machine_games_duty.fy2029 + sheet_name: '4.10' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: machine_games_duty + label: Machine games duty + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Machine games duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Machine games duty, FY2029-30 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.machine_games_duty + source_concept: obr.machine_games_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 11 ('Machine + games duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states + no basis; row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year + table 4.10 covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.machine_games_duty.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.machine_games_duty.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.machine_games_duty.fy2030 + sheet_name: '4.10' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: machine_games_duty + label: Machine games duty + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Machine games duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Machine games duty, FY2030-31 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.machine_games_duty + source_concept: obr.machine_games_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 11 ('Machine + games duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states + no basis; row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year + table 4.10 covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.machine_games_duty.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.machine_games_duty.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.machine_games_duty.fy2031 + sheet_name: '4.10' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: machine_games_duty + label: Machine games duty + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Machine games duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Machine games duty, FY2031-32 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.machine_games_duty + source_concept: obr.machine_games_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 11 ('Machine + games duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states + no basis; row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year + table 4.10 covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.gaming_duty.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.gaming_duty.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.gaming_duty.fy2026 + sheet_name: '4.10' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: gaming_duty + label: Gaming duty + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Gaming duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Gaming duty, FY2026-27 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.gaming_duty + source_concept: obr.gaming_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 12 ('Gaming + duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states no basis; + row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year table 4.10 + covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.gaming_duty.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.gaming_duty.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.gaming_duty.fy2027 + sheet_name: '4.10' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: gaming_duty + label: Gaming duty + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Gaming duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Gaming duty, FY2027-28 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.gaming_duty + source_concept: obr.gaming_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 12 ('Gaming + duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states no basis; + row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year table 4.10 + covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.gaming_duty.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.gaming_duty.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.gaming_duty.fy2028 + sheet_name: '4.10' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: gaming_duty + label: Gaming duty + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Gaming duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Gaming duty, FY2028-29 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.gaming_duty + source_concept: obr.gaming_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 12 ('Gaming + duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states no basis; + row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year table 4.10 + covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.gaming_duty.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.gaming_duty.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.gaming_duty.fy2029 + sheet_name: '4.10' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: gaming_duty + label: Gaming duty + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Gaming duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Gaming duty, FY2029-30 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.gaming_duty + source_concept: obr.gaming_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 12 ('Gaming + duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states no basis; + row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year table 4.10 + covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.gaming_duty.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.gaming_duty.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.gaming_duty.fy2030 + sheet_name: '4.10' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: gaming_duty + label: Gaming duty + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Gaming duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Gaming duty, FY2030-31 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.gaming_duty + source_concept: obr.gaming_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 12 ('Gaming + duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states no basis; + row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year table 4.10 + covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.gaming_duty.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.gaming_duty.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.gaming_duty.fy2031 + sheet_name: '4.10' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: gaming_duty + label: Gaming duty + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Gaming duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Gaming duty, FY2031-32 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.gaming_duty + source_concept: obr.gaming_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 12 ('Gaming + duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states no basis; + row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year table 4.10 + covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.bingo_duty.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.bingo_duty.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.bingo_duty.fy2026 + sheet_name: '4.10' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: bingo_duty + label: Bingo duty + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Bingo duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Bingo duty, FY2026-27 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.bingo_duty + source_concept: obr.bingo_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 13 ('Bingo + duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states no basis; + row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year table 4.10 + covers, so the line is stamped accrual. Bingo duty is abolished from 1 April 2026; the table's near-zero + values are kept as published. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.bingo_duty.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.bingo_duty.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.bingo_duty.fy2027 + sheet_name: '4.10' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: bingo_duty + label: Bingo duty + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Bingo duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Bingo duty, FY2027-28 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.bingo_duty + source_concept: obr.bingo_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 13 ('Bingo + duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states no basis; + row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year table 4.10 + covers, so the line is stamped accrual. Bingo duty is abolished from 1 April 2026; the table's near-zero + values are kept as published. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.bingo_duty.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.bingo_duty.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.bingo_duty.fy2028 + sheet_name: '4.10' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: bingo_duty + label: Bingo duty + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Bingo duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Bingo duty, FY2028-29 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.bingo_duty + source_concept: obr.bingo_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 13 ('Bingo + duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states no basis; + row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year table 4.10 + covers, so the line is stamped accrual. Bingo duty is abolished from 1 April 2026; the table's near-zero + values are kept as published. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.bingo_duty.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.bingo_duty.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.bingo_duty.fy2029 + sheet_name: '4.10' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: bingo_duty + label: Bingo duty + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Bingo duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Bingo duty, FY2029-30 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.bingo_duty + source_concept: obr.bingo_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 13 ('Bingo + duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states no basis; + row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year table 4.10 + covers, so the line is stamped accrual. Bingo duty is abolished from 1 April 2026; the table's near-zero + values are kept as published. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.bingo_duty.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.bingo_duty.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.bingo_duty.fy2030 + sheet_name: '4.10' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: bingo_duty + label: Bingo duty + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Bingo duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Bingo duty, FY2030-31 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.bingo_duty + source_concept: obr.bingo_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 13 ('Bingo + duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states no basis; + row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year table 4.10 + covers, so the line is stamped accrual. Bingo duty is abolished from 1 April 2026; the table's near-zero + values are kept as published. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.bingo_duty.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.bingo_duty.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.bingo_duty.fy2031 + sheet_name: '4.10' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: bingo_duty + label: Bingo duty + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Bingo duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Bingo duty, FY2031-32 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.bingo_duty + source_concept: obr.bingo_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 13 ('Bingo + duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states no basis; + row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year table 4.10 + covers, so the line is stamped accrual. Bingo duty is abolished from 1 April 2026; the table's near-zero + values are kept as published. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.pool_betting_duty.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.pool_betting_duty.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.pool_betting_duty.fy2026 + sheet_name: '4.10' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: pool_betting_duty + label: Pool betting duty + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Pool betting duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Pool betting duty, FY2026-27 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.pool_betting_duty + source_concept: obr.pool_betting_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 14 ('Pool betting + duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states no basis; + row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year table 4.10 + covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.pool_betting_duty.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.pool_betting_duty.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.pool_betting_duty.fy2027 + sheet_name: '4.10' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: pool_betting_duty + label: Pool betting duty + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Pool betting duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Pool betting duty, FY2027-28 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.pool_betting_duty + source_concept: obr.pool_betting_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 14 ('Pool betting + duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states no basis; + row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year table 4.10 + covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.pool_betting_duty.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.pool_betting_duty.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.pool_betting_duty.fy2028 + sheet_name: '4.10' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: pool_betting_duty + label: Pool betting duty + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Pool betting duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Pool betting duty, FY2028-29 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.pool_betting_duty + source_concept: obr.pool_betting_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 14 ('Pool betting + duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states no basis; + row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year table 4.10 + covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.pool_betting_duty.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.pool_betting_duty.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.pool_betting_duty.fy2029 + sheet_name: '4.10' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: pool_betting_duty + label: Pool betting duty + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Pool betting duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Pool betting duty, FY2029-30 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.pool_betting_duty + source_concept: obr.pool_betting_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 14 ('Pool betting + duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states no basis; + row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year table 4.10 + covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.pool_betting_duty.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.pool_betting_duty.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.pool_betting_duty.fy2030 + sheet_name: '4.10' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: pool_betting_duty + label: Pool betting duty + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Pool betting duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Pool betting duty, FY2030-31 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.pool_betting_duty + source_concept: obr.pool_betting_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 14 ('Pool betting + duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states no basis; + row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year table 4.10 + covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.pool_betting_duty.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.pool_betting_duty.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.pool_betting_duty.fy2031 + sheet_name: '4.10' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: pool_betting_duty + label: Pool betting duty + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Pool betting duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.10 Betting and gaming duties forecast breakdown + label: sheet title + measures: + - measure_id: amount + label: Pool betting duty, FY2031-32 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.pool_betting_duty + source_concept: obr.pool_betting_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.10, row 14 ('Pool betting + duty'), GBP billion. An 'of which' of row 6; the seven duties sum to it. Table 4.10 states no basis; + row 6 equals table 4.1's accrued 'Betting and gaming taxes' row (row 7) in every year table 4.10 + covers, so the line is stamped accrual. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.cigarette_clearances.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.receipts.cigarette_clearances.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cigarette_clearances.fy2025 + sheet_name: '4.11' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: tobacco_market + domain: tobacco_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: cigarette_clearances + label: Cigarette clearances + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: Cigarette clearances (million sticks) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: ' 4.11 Tobacco clearances' + label: sheet title + measures: + - measure_id: amount + label: Cigarette clearances, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2025-26 + concept: obr.cigarette_clearances + source_concept: obr.cigarette_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.11, row 5 ('Cigarette + clearances (million sticks)'), million sticks. Million sticks, as the row label states. + unit: stick + aggregation: sum + value_scale: 1000000 + expected_cell_type: number + shared_filters: + published_unit: million_sticks + shared_constraints: + - variable: published_unit + operator: == + value: million_sticks + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.cigarette_clearances.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.cigarette_clearances.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cigarette_clearances.fy2026 + sheet_name: '4.11' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: tobacco_market + domain: tobacco_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: cigarette_clearances + label: Cigarette clearances + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: Cigarette clearances (million sticks) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: ' 4.11 Tobacco clearances' + label: sheet title + measures: + - measure_id: amount + label: Cigarette clearances, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2026-27 + concept: obr.cigarette_clearances + source_concept: obr.cigarette_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.11, row 5 ('Cigarette + clearances (million sticks)'), million sticks. Million sticks, as the row label states. + unit: stick + aggregation: sum + value_scale: 1000000 + expected_cell_type: number + shared_filters: + published_unit: million_sticks + shared_constraints: + - variable: published_unit + operator: == + value: million_sticks + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.cigarette_clearances.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.cigarette_clearances.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cigarette_clearances.fy2027 + sheet_name: '4.11' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: tobacco_market + domain: tobacco_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: cigarette_clearances + label: Cigarette clearances + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: Cigarette clearances (million sticks) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: ' 4.11 Tobacco clearances' + label: sheet title + measures: + - measure_id: amount + label: Cigarette clearances, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2027-28 + concept: obr.cigarette_clearances + source_concept: obr.cigarette_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.11, row 5 ('Cigarette + clearances (million sticks)'), million sticks. Million sticks, as the row label states. + unit: stick + aggregation: sum + value_scale: 1000000 + expected_cell_type: number + shared_filters: + published_unit: million_sticks + shared_constraints: + - variable: published_unit + operator: == + value: million_sticks + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.cigarette_clearances.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.cigarette_clearances.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cigarette_clearances.fy2028 + sheet_name: '4.11' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: tobacco_market + domain: tobacco_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: cigarette_clearances + label: Cigarette clearances + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: Cigarette clearances (million sticks) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: ' 4.11 Tobacco clearances' + label: sheet title + measures: + - measure_id: amount + label: Cigarette clearances, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2028-29 + concept: obr.cigarette_clearances + source_concept: obr.cigarette_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.11, row 5 ('Cigarette + clearances (million sticks)'), million sticks. Million sticks, as the row label states. + unit: stick + aggregation: sum + value_scale: 1000000 + expected_cell_type: number + shared_filters: + published_unit: million_sticks + shared_constraints: + - variable: published_unit + operator: == + value: million_sticks + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.cigarette_clearances.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.cigarette_clearances.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cigarette_clearances.fy2029 + sheet_name: '4.11' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: tobacco_market + domain: tobacco_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: cigarette_clearances + label: Cigarette clearances + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: Cigarette clearances (million sticks) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: ' 4.11 Tobacco clearances' + label: sheet title + measures: + - measure_id: amount + label: Cigarette clearances, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2029-30 + concept: obr.cigarette_clearances + source_concept: obr.cigarette_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.11, row 5 ('Cigarette + clearances (million sticks)'), million sticks. Million sticks, as the row label states. + unit: stick + aggregation: sum + value_scale: 1000000 + expected_cell_type: number + shared_filters: + published_unit: million_sticks + shared_constraints: + - variable: published_unit + operator: == + value: million_sticks + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.cigarette_clearances.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.cigarette_clearances.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cigarette_clearances.fy2030 + sheet_name: '4.11' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: tobacco_market + domain: tobacco_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: cigarette_clearances + label: Cigarette clearances + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: Cigarette clearances (million sticks) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: ' 4.11 Tobacco clearances' + label: sheet title + measures: + - measure_id: amount + label: Cigarette clearances, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2030-31 + concept: obr.cigarette_clearances + source_concept: obr.cigarette_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.11, row 5 ('Cigarette + clearances (million sticks)'), million sticks. Million sticks, as the row label states. + unit: stick + aggregation: sum + value_scale: 1000000 + expected_cell_type: number + shared_filters: + published_unit: million_sticks + shared_constraints: + - variable: published_unit + operator: == + value: million_sticks + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.cigarette_clearances.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.cigarette_clearances.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cigarette_clearances.fy2031 + sheet_name: '4.11' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: tobacco_market + domain: tobacco_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: cigarette_clearances + label: Cigarette clearances + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: Cigarette clearances (million sticks) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: ' 4.11 Tobacco clearances' + label: sheet title + measures: + - measure_id: amount + label: Cigarette clearances, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2031-32 + concept: obr.cigarette_clearances + source_concept: obr.cigarette_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.11, row 5 ('Cigarette + clearances (million sticks)'), million sticks. Million sticks, as the row label states. + unit: stick + aggregation: sum + value_scale: 1000000 + expected_cell_type: number + shared_filters: + published_unit: million_sticks + shared_constraints: + - variable: published_unit + operator: == + value: million_sticks + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.non_cigarette_tobacco_clearances.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.receipts.non_cigarette_tobacco_clearances.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.non_cigarette_tobacco_clearances.fy2025 + sheet_name: '4.11' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: tobacco_market + domain: tobacco_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: non_cigarette_tobacco_clearances + label: Non-cigarette tobacco clearances + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Non-cigarette clearances ('000s kg) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: ' 4.11 Tobacco clearances' + label: sheet title + measures: + - measure_id: amount + label: Non-cigarette tobacco clearances, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2025-26 + concept: obr.non_cigarette_tobacco_clearances + source_concept: obr.non_cigarette_tobacco_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.11, row 6 ('Non-cigarette + clearances ('000s kg)'), thousand kilograms. Thousand kilograms, as the row label states; rows 8 + and 9 sum to it. + unit: kilogram + aggregation: sum + value_scale: 1000 + expected_cell_type: number + shared_filters: + published_unit: thousand_kilograms + shared_constraints: + - variable: published_unit + operator: == + value: thousand_kilograms + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.non_cigarette_tobacco_clearances.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.non_cigarette_tobacco_clearances.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.non_cigarette_tobacco_clearances.fy2026 + sheet_name: '4.11' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: tobacco_market + domain: tobacco_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: non_cigarette_tobacco_clearances + label: Non-cigarette tobacco clearances + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Non-cigarette clearances ('000s kg) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: ' 4.11 Tobacco clearances' + label: sheet title + measures: + - measure_id: amount + label: Non-cigarette tobacco clearances, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2026-27 + concept: obr.non_cigarette_tobacco_clearances + source_concept: obr.non_cigarette_tobacco_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.11, row 6 ('Non-cigarette + clearances ('000s kg)'), thousand kilograms. Thousand kilograms, as the row label states; rows 8 + and 9 sum to it. + unit: kilogram + aggregation: sum + value_scale: 1000 + expected_cell_type: number + shared_filters: + published_unit: thousand_kilograms + shared_constraints: + - variable: published_unit + operator: == + value: thousand_kilograms + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.non_cigarette_tobacco_clearances.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.non_cigarette_tobacco_clearances.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.non_cigarette_tobacco_clearances.fy2027 + sheet_name: '4.11' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: tobacco_market + domain: tobacco_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: non_cigarette_tobacco_clearances + label: Non-cigarette tobacco clearances + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Non-cigarette clearances ('000s kg) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: ' 4.11 Tobacco clearances' + label: sheet title + measures: + - measure_id: amount + label: Non-cigarette tobacco clearances, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2027-28 + concept: obr.non_cigarette_tobacco_clearances + source_concept: obr.non_cigarette_tobacco_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.11, row 6 ('Non-cigarette + clearances ('000s kg)'), thousand kilograms. Thousand kilograms, as the row label states; rows 8 + and 9 sum to it. + unit: kilogram + aggregation: sum + value_scale: 1000 + expected_cell_type: number + shared_filters: + published_unit: thousand_kilograms + shared_constraints: + - variable: published_unit + operator: == + value: thousand_kilograms + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.non_cigarette_tobacco_clearances.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.non_cigarette_tobacco_clearances.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.non_cigarette_tobacco_clearances.fy2028 + sheet_name: '4.11' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: tobacco_market + domain: tobacco_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: non_cigarette_tobacco_clearances + label: Non-cigarette tobacco clearances + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Non-cigarette clearances ('000s kg) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: ' 4.11 Tobacco clearances' + label: sheet title + measures: + - measure_id: amount + label: Non-cigarette tobacco clearances, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2028-29 + concept: obr.non_cigarette_tobacco_clearances + source_concept: obr.non_cigarette_tobacco_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.11, row 6 ('Non-cigarette + clearances ('000s kg)'), thousand kilograms. Thousand kilograms, as the row label states; rows 8 + and 9 sum to it. + unit: kilogram + aggregation: sum + value_scale: 1000 + expected_cell_type: number + shared_filters: + published_unit: thousand_kilograms + shared_constraints: + - variable: published_unit + operator: == + value: thousand_kilograms + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.non_cigarette_tobacco_clearances.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.non_cigarette_tobacco_clearances.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.non_cigarette_tobacco_clearances.fy2029 + sheet_name: '4.11' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: tobacco_market + domain: tobacco_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: non_cigarette_tobacco_clearances + label: Non-cigarette tobacco clearances + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Non-cigarette clearances ('000s kg) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: ' 4.11 Tobacco clearances' + label: sheet title + measures: + - measure_id: amount + label: Non-cigarette tobacco clearances, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2029-30 + concept: obr.non_cigarette_tobacco_clearances + source_concept: obr.non_cigarette_tobacco_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.11, row 6 ('Non-cigarette + clearances ('000s kg)'), thousand kilograms. Thousand kilograms, as the row label states; rows 8 + and 9 sum to it. + unit: kilogram + aggregation: sum + value_scale: 1000 + expected_cell_type: number + shared_filters: + published_unit: thousand_kilograms + shared_constraints: + - variable: published_unit + operator: == + value: thousand_kilograms + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.non_cigarette_tobacco_clearances.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.non_cigarette_tobacco_clearances.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.non_cigarette_tobacco_clearances.fy2030 + sheet_name: '4.11' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: tobacco_market + domain: tobacco_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: non_cigarette_tobacco_clearances + label: Non-cigarette tobacco clearances + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Non-cigarette clearances ('000s kg) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: ' 4.11 Tobacco clearances' + label: sheet title + measures: + - measure_id: amount + label: Non-cigarette tobacco clearances, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2030-31 + concept: obr.non_cigarette_tobacco_clearances + source_concept: obr.non_cigarette_tobacco_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.11, row 6 ('Non-cigarette + clearances ('000s kg)'), thousand kilograms. Thousand kilograms, as the row label states; rows 8 + and 9 sum to it. + unit: kilogram + aggregation: sum + value_scale: 1000 + expected_cell_type: number + shared_filters: + published_unit: thousand_kilograms + shared_constraints: + - variable: published_unit + operator: == + value: thousand_kilograms + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.non_cigarette_tobacco_clearances.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.non_cigarette_tobacco_clearances.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.non_cigarette_tobacco_clearances.fy2031 + sheet_name: '4.11' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: tobacco_market + domain: tobacco_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: non_cigarette_tobacco_clearances + label: Non-cigarette tobacco clearances + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Non-cigarette clearances ('000s kg) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: ' 4.11 Tobacco clearances' + label: sheet title + measures: + - measure_id: amount + label: Non-cigarette tobacco clearances, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2031-32 + concept: obr.non_cigarette_tobacco_clearances + source_concept: obr.non_cigarette_tobacco_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.11, row 6 ('Non-cigarette + clearances ('000s kg)'), thousand kilograms. Thousand kilograms, as the row label states; rows 8 + and 9 sum to it. + unit: kilogram + aggregation: sum + value_scale: 1000 + expected_cell_type: number + shared_filters: + published_unit: thousand_kilograms + shared_constraints: + - variable: published_unit + operator: == + value: thousand_kilograms + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.hand_rolled_tobacco_clearances.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.receipts.hand_rolled_tobacco_clearances.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.hand_rolled_tobacco_clearances.fy2025 + sheet_name: '4.11' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: tobacco_market + domain: tobacco_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: hand_rolled_tobacco_clearances + label: Hand rolled tobacco clearances + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Hand rolled tobacco clearances + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: ' 4.11 Tobacco clearances' + label: sheet title + measures: + - measure_id: amount + label: Hand rolled tobacco clearances, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2025-26 + concept: obr.hand_rolled_tobacco_clearances + source_concept: obr.hand_rolled_tobacco_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.11, row 8 ('Hand rolled + tobacco clearances'), thousand kilograms. An 'of which' of row 6 ("Non-cigarette clearances ('000s + kg)"), in its unit; rows 8 and 9 sum to it. + unit: kilogram + aggregation: sum + value_scale: 1000 + expected_cell_type: number + shared_filters: + published_unit: thousand_kilograms + shared_constraints: + - variable: published_unit + operator: == + value: thousand_kilograms + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.hand_rolled_tobacco_clearances.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.hand_rolled_tobacco_clearances.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.hand_rolled_tobacco_clearances.fy2026 + sheet_name: '4.11' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: tobacco_market + domain: tobacco_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: hand_rolled_tobacco_clearances + label: Hand rolled tobacco clearances + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Hand rolled tobacco clearances + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: ' 4.11 Tobacco clearances' + label: sheet title + measures: + - measure_id: amount + label: Hand rolled tobacco clearances, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2026-27 + concept: obr.hand_rolled_tobacco_clearances + source_concept: obr.hand_rolled_tobacco_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.11, row 8 ('Hand rolled + tobacco clearances'), thousand kilograms. An 'of which' of row 6 ("Non-cigarette clearances ('000s + kg)"), in its unit; rows 8 and 9 sum to it. + unit: kilogram + aggregation: sum + value_scale: 1000 + expected_cell_type: number + shared_filters: + published_unit: thousand_kilograms + shared_constraints: + - variable: published_unit + operator: == + value: thousand_kilograms + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.hand_rolled_tobacco_clearances.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.hand_rolled_tobacco_clearances.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.hand_rolled_tobacco_clearances.fy2027 + sheet_name: '4.11' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: tobacco_market + domain: tobacco_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: hand_rolled_tobacco_clearances + label: Hand rolled tobacco clearances + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Hand rolled tobacco clearances + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: ' 4.11 Tobacco clearances' + label: sheet title + measures: + - measure_id: amount + label: Hand rolled tobacco clearances, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2027-28 + concept: obr.hand_rolled_tobacco_clearances + source_concept: obr.hand_rolled_tobacco_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.11, row 8 ('Hand rolled + tobacco clearances'), thousand kilograms. An 'of which' of row 6 ("Non-cigarette clearances ('000s + kg)"), in its unit; rows 8 and 9 sum to it. + unit: kilogram + aggregation: sum + value_scale: 1000 + expected_cell_type: number + shared_filters: + published_unit: thousand_kilograms + shared_constraints: + - variable: published_unit + operator: == + value: thousand_kilograms + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.hand_rolled_tobacco_clearances.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.hand_rolled_tobacco_clearances.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.hand_rolled_tobacco_clearances.fy2028 + sheet_name: '4.11' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: tobacco_market + domain: tobacco_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: hand_rolled_tobacco_clearances + label: Hand rolled tobacco clearances + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Hand rolled tobacco clearances + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: ' 4.11 Tobacco clearances' + label: sheet title + measures: + - measure_id: amount + label: Hand rolled tobacco clearances, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2028-29 + concept: obr.hand_rolled_tobacco_clearances + source_concept: obr.hand_rolled_tobacco_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.11, row 8 ('Hand rolled + tobacco clearances'), thousand kilograms. An 'of which' of row 6 ("Non-cigarette clearances ('000s + kg)"), in its unit; rows 8 and 9 sum to it. + unit: kilogram + aggregation: sum + value_scale: 1000 + expected_cell_type: number + shared_filters: + published_unit: thousand_kilograms + shared_constraints: + - variable: published_unit + operator: == + value: thousand_kilograms + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.hand_rolled_tobacco_clearances.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.hand_rolled_tobacco_clearances.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.hand_rolled_tobacco_clearances.fy2029 + sheet_name: '4.11' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: tobacco_market + domain: tobacco_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: hand_rolled_tobacco_clearances + label: Hand rolled tobacco clearances + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Hand rolled tobacco clearances + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: ' 4.11 Tobacco clearances' + label: sheet title + measures: + - measure_id: amount + label: Hand rolled tobacco clearances, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2029-30 + concept: obr.hand_rolled_tobacco_clearances + source_concept: obr.hand_rolled_tobacco_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.11, row 8 ('Hand rolled + tobacco clearances'), thousand kilograms. An 'of which' of row 6 ("Non-cigarette clearances ('000s + kg)"), in its unit; rows 8 and 9 sum to it. + unit: kilogram + aggregation: sum + value_scale: 1000 + expected_cell_type: number + shared_filters: + published_unit: thousand_kilograms + shared_constraints: + - variable: published_unit + operator: == + value: thousand_kilograms + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.hand_rolled_tobacco_clearances.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.hand_rolled_tobacco_clearances.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.hand_rolled_tobacco_clearances.fy2030 + sheet_name: '4.11' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: tobacco_market + domain: tobacco_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: hand_rolled_tobacco_clearances + label: Hand rolled tobacco clearances + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Hand rolled tobacco clearances + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: ' 4.11 Tobacco clearances' + label: sheet title + measures: + - measure_id: amount + label: Hand rolled tobacco clearances, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2030-31 + concept: obr.hand_rolled_tobacco_clearances + source_concept: obr.hand_rolled_tobacco_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.11, row 8 ('Hand rolled + tobacco clearances'), thousand kilograms. An 'of which' of row 6 ("Non-cigarette clearances ('000s + kg)"), in its unit; rows 8 and 9 sum to it. + unit: kilogram + aggregation: sum + value_scale: 1000 + expected_cell_type: number + shared_filters: + published_unit: thousand_kilograms + shared_constraints: + - variable: published_unit + operator: == + value: thousand_kilograms + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.hand_rolled_tobacco_clearances.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.hand_rolled_tobacco_clearances.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.hand_rolled_tobacco_clearances.fy2031 + sheet_name: '4.11' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: tobacco_market + domain: tobacco_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: hand_rolled_tobacco_clearances + label: Hand rolled tobacco clearances + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Hand rolled tobacco clearances + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: ' 4.11 Tobacco clearances' + label: sheet title + measures: + - measure_id: amount + label: Hand rolled tobacco clearances, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2031-32 + concept: obr.hand_rolled_tobacco_clearances + source_concept: obr.hand_rolled_tobacco_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.11, row 8 ('Hand rolled + tobacco clearances'), thousand kilograms. An 'of which' of row 6 ("Non-cigarette clearances ('000s + kg)"), in its unit; rows 8 and 9 sum to it. + unit: kilogram + aggregation: sum + value_scale: 1000 + expected_cell_type: number + shared_filters: + published_unit: thousand_kilograms + shared_constraints: + - variable: published_unit + operator: == + value: thousand_kilograms + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.other_tobacco_products_clearances.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.receipts.other_tobacco_products_clearances.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_tobacco_products_clearances.fy2025 + sheet_name: '4.11' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: tobacco_market + domain: tobacco_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: other_tobacco_products_clearances + label: Other tobacco products clearances + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Other tobacco products + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: ' 4.11 Tobacco clearances' + label: sheet title + measures: + - measure_id: amount + label: Other tobacco products clearances, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2025-26 + concept: obr.other_tobacco_products_clearances + source_concept: obr.other_tobacco_products_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.11, row 9 ('Other tobacco + products'), thousand kilograms. An 'of which' of row 6 ("Non-cigarette clearances ('000s kg)"), + in its unit; rows 8 and 9 sum to it. + unit: kilogram + aggregation: sum + value_scale: 1000 + expected_cell_type: number + shared_filters: + published_unit: thousand_kilograms + shared_constraints: + - variable: published_unit + operator: == + value: thousand_kilograms + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.other_tobacco_products_clearances.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.other_tobacco_products_clearances.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_tobacco_products_clearances.fy2026 + sheet_name: '4.11' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: tobacco_market + domain: tobacco_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: other_tobacco_products_clearances + label: Other tobacco products clearances + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Other tobacco products + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: ' 4.11 Tobacco clearances' + label: sheet title + measures: + - measure_id: amount + label: Other tobacco products clearances, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2026-27 + concept: obr.other_tobacco_products_clearances + source_concept: obr.other_tobacco_products_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.11, row 9 ('Other tobacco + products'), thousand kilograms. An 'of which' of row 6 ("Non-cigarette clearances ('000s kg)"), + in its unit; rows 8 and 9 sum to it. + unit: kilogram + aggregation: sum + value_scale: 1000 + expected_cell_type: number + shared_filters: + published_unit: thousand_kilograms + shared_constraints: + - variable: published_unit + operator: == + value: thousand_kilograms + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.other_tobacco_products_clearances.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.other_tobacco_products_clearances.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_tobacco_products_clearances.fy2027 + sheet_name: '4.11' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: tobacco_market + domain: tobacco_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: other_tobacco_products_clearances + label: Other tobacco products clearances + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Other tobacco products + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: ' 4.11 Tobacco clearances' + label: sheet title + measures: + - measure_id: amount + label: Other tobacco products clearances, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2027-28 + concept: obr.other_tobacco_products_clearances + source_concept: obr.other_tobacco_products_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.11, row 9 ('Other tobacco + products'), thousand kilograms. An 'of which' of row 6 ("Non-cigarette clearances ('000s kg)"), + in its unit; rows 8 and 9 sum to it. + unit: kilogram + aggregation: sum + value_scale: 1000 + expected_cell_type: number + shared_filters: + published_unit: thousand_kilograms + shared_constraints: + - variable: published_unit + operator: == + value: thousand_kilograms + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.other_tobacco_products_clearances.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.other_tobacco_products_clearances.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_tobacco_products_clearances.fy2028 + sheet_name: '4.11' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: tobacco_market + domain: tobacco_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: other_tobacco_products_clearances + label: Other tobacco products clearances + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Other tobacco products + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: ' 4.11 Tobacco clearances' + label: sheet title + measures: + - measure_id: amount + label: Other tobacco products clearances, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2028-29 + concept: obr.other_tobacco_products_clearances + source_concept: obr.other_tobacco_products_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.11, row 9 ('Other tobacco + products'), thousand kilograms. An 'of which' of row 6 ("Non-cigarette clearances ('000s kg)"), + in its unit; rows 8 and 9 sum to it. + unit: kilogram + aggregation: sum + value_scale: 1000 + expected_cell_type: number + shared_filters: + published_unit: thousand_kilograms + shared_constraints: + - variable: published_unit + operator: == + value: thousand_kilograms + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.other_tobacco_products_clearances.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.other_tobacco_products_clearances.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_tobacco_products_clearances.fy2029 + sheet_name: '4.11' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: tobacco_market + domain: tobacco_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: other_tobacco_products_clearances + label: Other tobacco products clearances + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Other tobacco products + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: ' 4.11 Tobacco clearances' + label: sheet title + measures: + - measure_id: amount + label: Other tobacco products clearances, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2029-30 + concept: obr.other_tobacco_products_clearances + source_concept: obr.other_tobacco_products_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.11, row 9 ('Other tobacco + products'), thousand kilograms. An 'of which' of row 6 ("Non-cigarette clearances ('000s kg)"), + in its unit; rows 8 and 9 sum to it. + unit: kilogram + aggregation: sum + value_scale: 1000 + expected_cell_type: number + shared_filters: + published_unit: thousand_kilograms + shared_constraints: + - variable: published_unit + operator: == + value: thousand_kilograms + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.other_tobacco_products_clearances.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.other_tobacco_products_clearances.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_tobacco_products_clearances.fy2030 + sheet_name: '4.11' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: tobacco_market + domain: tobacco_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: other_tobacco_products_clearances + label: Other tobacco products clearances + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Other tobacco products + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: ' 4.11 Tobacco clearances' + label: sheet title + measures: + - measure_id: amount + label: Other tobacco products clearances, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2030-31 + concept: obr.other_tobacco_products_clearances + source_concept: obr.other_tobacco_products_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.11, row 9 ('Other tobacco + products'), thousand kilograms. An 'of which' of row 6 ("Non-cigarette clearances ('000s kg)"), + in its unit; rows 8 and 9 sum to it. + unit: kilogram + aggregation: sum + value_scale: 1000 + expected_cell_type: number + shared_filters: + published_unit: thousand_kilograms + shared_constraints: + - variable: published_unit + operator: == + value: thousand_kilograms + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.other_tobacco_products_clearances.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.other_tobacco_products_clearances.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_tobacco_products_clearances.fy2031 + sheet_name: '4.11' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: tobacco_market + domain: tobacco_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: other_tobacco_products_clearances + label: Other tobacco products clearances + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Other tobacco products + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: ' 4.11 Tobacco clearances' + label: sheet title + measures: + - measure_id: amount + label: Other tobacco products clearances, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2031-32 + concept: obr.other_tobacco_products_clearances + source_concept: obr.other_tobacco_products_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.11, row 9 ('Other tobacco + products'), thousand kilograms. An 'of which' of row 6 ("Non-cigarette clearances ('000s kg)"), + in its unit; rows 8 and 9 sum to it. + unit: kilogram + aggregation: sum + value_scale: 1000 + expected_cell_type: number + shared_filters: + published_unit: thousand_kilograms + shared_constraints: + - variable: published_unit + operator: == + value: thousand_kilograms + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.beer_and_cider_clearances.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.receipts.beer_and_cider_clearances.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.beer_and_cider_clearances.fy2025 + sheet_name: '4.12' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: alcohol_market + domain: alcohol_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: beer_and_cider_clearances + label: Beer and cider clearances + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: ' Beer and cider' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.12 Alcohol clearance forecasts + label: table title + - column: B + row: 8 + expected_value: 'Note: All clearances are in thousands of hectolitres of alcohol.' + label: unit note + measures: + - measure_id: amount + label: Beer and cider clearances, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2025-26 + concept: obr.beer_and_cider_clearances + source_concept: obr.beer_and_cider_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.12, row 5 ('Beer and + cider'), thousand hectolitres of alcohol. + unit: litre_of_pure_alcohol + aggregation: sum + value_scale: 100000 + expected_cell_type: number + shared_filters: + published_unit: thousand_hectolitres_of_alcohol + shared_constraints: + - variable: published_unit + operator: == + value: thousand_hectolitres_of_alcohol + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.beer_and_cider_clearances.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.beer_and_cider_clearances.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.beer_and_cider_clearances.fy2026 + sheet_name: '4.12' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: alcohol_market + domain: alcohol_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: beer_and_cider_clearances + label: Beer and cider clearances + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: ' Beer and cider' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.12 Alcohol clearance forecasts + label: table title + - column: B + row: 8 + expected_value: 'Note: All clearances are in thousands of hectolitres of alcohol.' + label: unit note + measures: + - measure_id: amount + label: Beer and cider clearances, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2026-27 + concept: obr.beer_and_cider_clearances + source_concept: obr.beer_and_cider_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.12, row 5 ('Beer and + cider'), thousand hectolitres of alcohol. + unit: litre_of_pure_alcohol + aggregation: sum + value_scale: 100000 + expected_cell_type: number + shared_filters: + published_unit: thousand_hectolitres_of_alcohol + shared_constraints: + - variable: published_unit + operator: == + value: thousand_hectolitres_of_alcohol + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.beer_and_cider_clearances.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.beer_and_cider_clearances.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.beer_and_cider_clearances.fy2027 + sheet_name: '4.12' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: alcohol_market + domain: alcohol_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: beer_and_cider_clearances + label: Beer and cider clearances + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: ' Beer and cider' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.12 Alcohol clearance forecasts + label: table title + - column: B + row: 8 + expected_value: 'Note: All clearances are in thousands of hectolitres of alcohol.' + label: unit note + measures: + - measure_id: amount + label: Beer and cider clearances, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2027-28 + concept: obr.beer_and_cider_clearances + source_concept: obr.beer_and_cider_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.12, row 5 ('Beer and + cider'), thousand hectolitres of alcohol. + unit: litre_of_pure_alcohol + aggregation: sum + value_scale: 100000 + expected_cell_type: number + shared_filters: + published_unit: thousand_hectolitres_of_alcohol + shared_constraints: + - variable: published_unit + operator: == + value: thousand_hectolitres_of_alcohol + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.beer_and_cider_clearances.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.beer_and_cider_clearances.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.beer_and_cider_clearances.fy2028 + sheet_name: '4.12' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: alcohol_market + domain: alcohol_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: beer_and_cider_clearances + label: Beer and cider clearances + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: ' Beer and cider' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.12 Alcohol clearance forecasts + label: table title + - column: B + row: 8 + expected_value: 'Note: All clearances are in thousands of hectolitres of alcohol.' + label: unit note + measures: + - measure_id: amount + label: Beer and cider clearances, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2028-29 + concept: obr.beer_and_cider_clearances + source_concept: obr.beer_and_cider_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.12, row 5 ('Beer and + cider'), thousand hectolitres of alcohol. + unit: litre_of_pure_alcohol + aggregation: sum + value_scale: 100000 + expected_cell_type: number + shared_filters: + published_unit: thousand_hectolitres_of_alcohol + shared_constraints: + - variable: published_unit + operator: == + value: thousand_hectolitres_of_alcohol + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.beer_and_cider_clearances.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.beer_and_cider_clearances.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.beer_and_cider_clearances.fy2029 + sheet_name: '4.12' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: alcohol_market + domain: alcohol_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: beer_and_cider_clearances + label: Beer and cider clearances + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: ' Beer and cider' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.12 Alcohol clearance forecasts + label: table title + - column: B + row: 8 + expected_value: 'Note: All clearances are in thousands of hectolitres of alcohol.' + label: unit note + measures: + - measure_id: amount + label: Beer and cider clearances, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2029-30 + concept: obr.beer_and_cider_clearances + source_concept: obr.beer_and_cider_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.12, row 5 ('Beer and + cider'), thousand hectolitres of alcohol. + unit: litre_of_pure_alcohol + aggregation: sum + value_scale: 100000 + expected_cell_type: number + shared_filters: + published_unit: thousand_hectolitres_of_alcohol + shared_constraints: + - variable: published_unit + operator: == + value: thousand_hectolitres_of_alcohol + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.beer_and_cider_clearances.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.beer_and_cider_clearances.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.beer_and_cider_clearances.fy2030 + sheet_name: '4.12' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: alcohol_market + domain: alcohol_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: beer_and_cider_clearances + label: Beer and cider clearances + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: ' Beer and cider' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.12 Alcohol clearance forecasts + label: table title + - column: B + row: 8 + expected_value: 'Note: All clearances are in thousands of hectolitres of alcohol.' + label: unit note + measures: + - measure_id: amount + label: Beer and cider clearances, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2030-31 + concept: obr.beer_and_cider_clearances + source_concept: obr.beer_and_cider_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.12, row 5 ('Beer and + cider'), thousand hectolitres of alcohol. + unit: litre_of_pure_alcohol + aggregation: sum + value_scale: 100000 + expected_cell_type: number + shared_filters: + published_unit: thousand_hectolitres_of_alcohol + shared_constraints: + - variable: published_unit + operator: == + value: thousand_hectolitres_of_alcohol + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.beer_and_cider_clearances.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.beer_and_cider_clearances.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.beer_and_cider_clearances.fy2031 + sheet_name: '4.12' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: alcohol_market + domain: alcohol_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: beer_and_cider_clearances + label: Beer and cider clearances + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: ' Beer and cider' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.12 Alcohol clearance forecasts + label: table title + - column: B + row: 8 + expected_value: 'Note: All clearances are in thousands of hectolitres of alcohol.' + label: unit note + measures: + - measure_id: amount + label: Beer and cider clearances, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2031-32 + concept: obr.beer_and_cider_clearances + source_concept: obr.beer_and_cider_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.12, row 5 ('Beer and + cider'), thousand hectolitres of alcohol. + unit: litre_of_pure_alcohol + aggregation: sum + value_scale: 100000 + expected_cell_type: number + shared_filters: + published_unit: thousand_hectolitres_of_alcohol + shared_constraints: + - variable: published_unit + operator: == + value: thousand_hectolitres_of_alcohol + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.wine_clearances.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.receipts.wine_clearances.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.wine_clearances.fy2025 + sheet_name: '4.12' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: alcohol_market + domain: alcohol_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: wine_clearances + label: Wine clearances + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: ' Wine1' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.12 Alcohol clearance forecasts + label: table title + - column: B + row: 8 + expected_value: 'Note: All clearances are in thousands of hectolitres of alcohol.' + label: unit note + measures: + - measure_id: amount + label: Wine clearances, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2025-26 + concept: obr.wine_clearances + source_concept: obr.wine_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.12, row 6 (''Wine1''), + thousand hectolitres of alcohol. Footnote 1: includes other fermented products such as fruit ciders.' + unit: litre_of_pure_alcohol + aggregation: sum + value_scale: 100000 + expected_cell_type: number + shared_filters: + published_unit: thousand_hectolitres_of_alcohol + shared_constraints: + - variable: published_unit + operator: == + value: thousand_hectolitres_of_alcohol + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.wine_clearances.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.wine_clearances.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.wine_clearances.fy2026 + sheet_name: '4.12' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: alcohol_market + domain: alcohol_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: wine_clearances + label: Wine clearances + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: ' Wine1' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.12 Alcohol clearance forecasts + label: table title + - column: B + row: 8 + expected_value: 'Note: All clearances are in thousands of hectolitres of alcohol.' + label: unit note + measures: + - measure_id: amount + label: Wine clearances, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2026-27 + concept: obr.wine_clearances + source_concept: obr.wine_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.12, row 6 (''Wine1''), + thousand hectolitres of alcohol. Footnote 1: includes other fermented products such as fruit ciders.' + unit: litre_of_pure_alcohol + aggregation: sum + value_scale: 100000 + expected_cell_type: number + shared_filters: + published_unit: thousand_hectolitres_of_alcohol + shared_constraints: + - variable: published_unit + operator: == + value: thousand_hectolitres_of_alcohol + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.wine_clearances.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.wine_clearances.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.wine_clearances.fy2027 + sheet_name: '4.12' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: alcohol_market + domain: alcohol_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: wine_clearances + label: Wine clearances + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: ' Wine1' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.12 Alcohol clearance forecasts + label: table title + - column: B + row: 8 + expected_value: 'Note: All clearances are in thousands of hectolitres of alcohol.' + label: unit note + measures: + - measure_id: amount + label: Wine clearances, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2027-28 + concept: obr.wine_clearances + source_concept: obr.wine_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.12, row 6 (''Wine1''), + thousand hectolitres of alcohol. Footnote 1: includes other fermented products such as fruit ciders.' + unit: litre_of_pure_alcohol + aggregation: sum + value_scale: 100000 + expected_cell_type: number + shared_filters: + published_unit: thousand_hectolitres_of_alcohol + shared_constraints: + - variable: published_unit + operator: == + value: thousand_hectolitres_of_alcohol + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.wine_clearances.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.wine_clearances.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.wine_clearances.fy2028 + sheet_name: '4.12' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: alcohol_market + domain: alcohol_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: wine_clearances + label: Wine clearances + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: ' Wine1' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.12 Alcohol clearance forecasts + label: table title + - column: B + row: 8 + expected_value: 'Note: All clearances are in thousands of hectolitres of alcohol.' + label: unit note + measures: + - measure_id: amount + label: Wine clearances, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2028-29 + concept: obr.wine_clearances + source_concept: obr.wine_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.12, row 6 (''Wine1''), + thousand hectolitres of alcohol. Footnote 1: includes other fermented products such as fruit ciders.' + unit: litre_of_pure_alcohol + aggregation: sum + value_scale: 100000 + expected_cell_type: number + shared_filters: + published_unit: thousand_hectolitres_of_alcohol + shared_constraints: + - variable: published_unit + operator: == + value: thousand_hectolitres_of_alcohol + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.wine_clearances.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.wine_clearances.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.wine_clearances.fy2029 + sheet_name: '4.12' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: alcohol_market + domain: alcohol_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: wine_clearances + label: Wine clearances + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: ' Wine1' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.12 Alcohol clearance forecasts + label: table title + - column: B + row: 8 + expected_value: 'Note: All clearances are in thousands of hectolitres of alcohol.' + label: unit note + measures: + - measure_id: amount + label: Wine clearances, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2029-30 + concept: obr.wine_clearances + source_concept: obr.wine_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.12, row 6 (''Wine1''), + thousand hectolitres of alcohol. Footnote 1: includes other fermented products such as fruit ciders.' + unit: litre_of_pure_alcohol + aggregation: sum + value_scale: 100000 + expected_cell_type: number + shared_filters: + published_unit: thousand_hectolitres_of_alcohol + shared_constraints: + - variable: published_unit + operator: == + value: thousand_hectolitres_of_alcohol + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.wine_clearances.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.wine_clearances.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.wine_clearances.fy2030 + sheet_name: '4.12' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: alcohol_market + domain: alcohol_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: wine_clearances + label: Wine clearances + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: ' Wine1' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.12 Alcohol clearance forecasts + label: table title + - column: B + row: 8 + expected_value: 'Note: All clearances are in thousands of hectolitres of alcohol.' + label: unit note + measures: + - measure_id: amount + label: Wine clearances, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2030-31 + concept: obr.wine_clearances + source_concept: obr.wine_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.12, row 6 (''Wine1''), + thousand hectolitres of alcohol. Footnote 1: includes other fermented products such as fruit ciders.' + unit: litre_of_pure_alcohol + aggregation: sum + value_scale: 100000 + expected_cell_type: number + shared_filters: + published_unit: thousand_hectolitres_of_alcohol + shared_constraints: + - variable: published_unit + operator: == + value: thousand_hectolitres_of_alcohol + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.wine_clearances.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.wine_clearances.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.wine_clearances.fy2031 + sheet_name: '4.12' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: alcohol_market + domain: alcohol_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: wine_clearances + label: Wine clearances + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: ' Wine1' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.12 Alcohol clearance forecasts + label: table title + - column: B + row: 8 + expected_value: 'Note: All clearances are in thousands of hectolitres of alcohol.' + label: unit note + measures: + - measure_id: amount + label: Wine clearances, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2031-32 + concept: obr.wine_clearances + source_concept: obr.wine_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.12, row 6 (''Wine1''), + thousand hectolitres of alcohol. Footnote 1: includes other fermented products such as fruit ciders.' + unit: litre_of_pure_alcohol + aggregation: sum + value_scale: 100000 + expected_cell_type: number + shared_filters: + published_unit: thousand_hectolitres_of_alcohol + shared_constraints: + - variable: published_unit + operator: == + value: thousand_hectolitres_of_alcohol + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.spirits_clearances.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.receipts.spirits_clearances.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.spirits_clearances.fy2025 + sheet_name: '4.12' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: alcohol_market + domain: alcohol_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: spirits_clearances + label: Spirits clearances + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: ' Spirits2' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.12 Alcohol clearance forecasts + label: table title + - column: B + row: 8 + expected_value: 'Note: All clearances are in thousands of hectolitres of alcohol.' + label: unit note + measures: + - measure_id: amount + label: Spirits clearances, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2025-26 + concept: obr.spirits_clearances + source_concept: obr.spirits_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.12, row 7 (''Spirits2''), + thousand hectolitres of alcohol. Footnote 2: includes spirit-based ‘ready-to-drinks’ such as alcopops.' + unit: litre_of_pure_alcohol + aggregation: sum + value_scale: 100000 + expected_cell_type: number + shared_filters: + published_unit: thousand_hectolitres_of_alcohol + shared_constraints: + - variable: published_unit + operator: == + value: thousand_hectolitres_of_alcohol + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.spirits_clearances.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.spirits_clearances.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.spirits_clearances.fy2026 + sheet_name: '4.12' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: alcohol_market + domain: alcohol_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: spirits_clearances + label: Spirits clearances + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: ' Spirits2' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.12 Alcohol clearance forecasts + label: table title + - column: B + row: 8 + expected_value: 'Note: All clearances are in thousands of hectolitres of alcohol.' + label: unit note + measures: + - measure_id: amount + label: Spirits clearances, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2026-27 + concept: obr.spirits_clearances + source_concept: obr.spirits_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.12, row 7 (''Spirits2''), + thousand hectolitres of alcohol. Footnote 2: includes spirit-based ‘ready-to-drinks’ such as alcopops.' + unit: litre_of_pure_alcohol + aggregation: sum + value_scale: 100000 + expected_cell_type: number + shared_filters: + published_unit: thousand_hectolitres_of_alcohol + shared_constraints: + - variable: published_unit + operator: == + value: thousand_hectolitres_of_alcohol + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.spirits_clearances.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.spirits_clearances.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.spirits_clearances.fy2027 + sheet_name: '4.12' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: alcohol_market + domain: alcohol_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: spirits_clearances + label: Spirits clearances + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: ' Spirits2' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.12 Alcohol clearance forecasts + label: table title + - column: B + row: 8 + expected_value: 'Note: All clearances are in thousands of hectolitres of alcohol.' + label: unit note + measures: + - measure_id: amount + label: Spirits clearances, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2027-28 + concept: obr.spirits_clearances + source_concept: obr.spirits_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.12, row 7 (''Spirits2''), + thousand hectolitres of alcohol. Footnote 2: includes spirit-based ‘ready-to-drinks’ such as alcopops.' + unit: litre_of_pure_alcohol + aggregation: sum + value_scale: 100000 + expected_cell_type: number + shared_filters: + published_unit: thousand_hectolitres_of_alcohol + shared_constraints: + - variable: published_unit + operator: == + value: thousand_hectolitres_of_alcohol + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.spirits_clearances.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.spirits_clearances.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.spirits_clearances.fy2028 + sheet_name: '4.12' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: alcohol_market + domain: alcohol_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: spirits_clearances + label: Spirits clearances + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: ' Spirits2' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.12 Alcohol clearance forecasts + label: table title + - column: B + row: 8 + expected_value: 'Note: All clearances are in thousands of hectolitres of alcohol.' + label: unit note + measures: + - measure_id: amount + label: Spirits clearances, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2028-29 + concept: obr.spirits_clearances + source_concept: obr.spirits_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.12, row 7 (''Spirits2''), + thousand hectolitres of alcohol. Footnote 2: includes spirit-based ‘ready-to-drinks’ such as alcopops.' + unit: litre_of_pure_alcohol + aggregation: sum + value_scale: 100000 + expected_cell_type: number + shared_filters: + published_unit: thousand_hectolitres_of_alcohol + shared_constraints: + - variable: published_unit + operator: == + value: thousand_hectolitres_of_alcohol + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.spirits_clearances.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.spirits_clearances.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.spirits_clearances.fy2029 + sheet_name: '4.12' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: alcohol_market + domain: alcohol_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: spirits_clearances + label: Spirits clearances + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: ' Spirits2' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.12 Alcohol clearance forecasts + label: table title + - column: B + row: 8 + expected_value: 'Note: All clearances are in thousands of hectolitres of alcohol.' + label: unit note + measures: + - measure_id: amount + label: Spirits clearances, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2029-30 + concept: obr.spirits_clearances + source_concept: obr.spirits_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.12, row 7 (''Spirits2''), + thousand hectolitres of alcohol. Footnote 2: includes spirit-based ‘ready-to-drinks’ such as alcopops.' + unit: litre_of_pure_alcohol + aggregation: sum + value_scale: 100000 + expected_cell_type: number + shared_filters: + published_unit: thousand_hectolitres_of_alcohol + shared_constraints: + - variable: published_unit + operator: == + value: thousand_hectolitres_of_alcohol + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.spirits_clearances.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.spirits_clearances.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.spirits_clearances.fy2030 + sheet_name: '4.12' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: alcohol_market + domain: alcohol_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: spirits_clearances + label: Spirits clearances + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: ' Spirits2' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.12 Alcohol clearance forecasts + label: table title + - column: B + row: 8 + expected_value: 'Note: All clearances are in thousands of hectolitres of alcohol.' + label: unit note + measures: + - measure_id: amount + label: Spirits clearances, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2030-31 + concept: obr.spirits_clearances + source_concept: obr.spirits_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.12, row 7 (''Spirits2''), + thousand hectolitres of alcohol. Footnote 2: includes spirit-based ‘ready-to-drinks’ such as alcopops.' + unit: litre_of_pure_alcohol + aggregation: sum + value_scale: 100000 + expected_cell_type: number + shared_filters: + published_unit: thousand_hectolitres_of_alcohol + shared_constraints: + - variable: published_unit + operator: == + value: thousand_hectolitres_of_alcohol + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.spirits_clearances.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.spirits_clearances.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.spirits_clearances.fy2031 + sheet_name: '4.12' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: alcohol_market + domain: alcohol_clearances + groupby_dimension: obr.efo_line + rows: + - value_id: spirits_clearances + label: Spirits clearances + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: ' Spirits2' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.12 Alcohol clearance forecasts + label: table title + - column: B + row: 8 + expected_value: 'Note: All clearances are in thousands of hectolitres of alcohol.' + label: unit note + measures: + - measure_id: amount + label: Spirits clearances, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2031-32 + concept: obr.spirits_clearances + source_concept: obr.spirits_clearances + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.12, row 7 (''Spirits2''), + thousand hectolitres of alcohol. Footnote 2: includes spirit-based ‘ready-to-drinks’ such as alcopops.' + unit: litre_of_pure_alcohol + aggregation: sum + value_scale: 100000 + expected_cell_type: number + shared_filters: + published_unit: thousand_hectolitres_of_alcohol + shared_constraints: + - variable: published_unit + operator: == + value: thousand_hectolitres_of_alcohol + label: Published unit +- record_set_id: obr.efo_2026_10.receipts.beer_and_cider_duties_accrued.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.receipts.beer_and_cider_duties_accrued.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.beer_and_cider_duties_accrued.fy2025 + sheet_name: '4.12' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: beer_and_cider_duties_accrued + label: Beer and cider duties (accrued) + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: ' Beer and cider' + table_record_kind: total + guard_cells: + - column: B + row: 12 + expected_value: 4.12 Alcohol receipts forecasts + label: table title + - column: B + row: 19 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Beer and cider duties (accrued), FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 15 + expected_column_header: 2025-26 + concept: obr.beer_and_cider_duties + source_concept: obr.beer_and_cider_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.12, row 16 ('Beer and + cider'), GBP billion. Accrued basis (the table's note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.beer_and_cider_duties_accrued.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.beer_and_cider_duties_accrued.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.beer_and_cider_duties_accrued.fy2026 + sheet_name: '4.12' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: beer_and_cider_duties_accrued + label: Beer and cider duties (accrued) + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: ' Beer and cider' + table_record_kind: total + guard_cells: + - column: B + row: 12 + expected_value: 4.12 Alcohol receipts forecasts + label: table title + - column: B + row: 19 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Beer and cider duties (accrued), FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 15 + expected_column_header: 2026-27 + concept: obr.beer_and_cider_duties + source_concept: obr.beer_and_cider_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.12, row 16 ('Beer and + cider'), GBP billion. Accrued basis (the table's note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.beer_and_cider_duties_accrued.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.beer_and_cider_duties_accrued.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.beer_and_cider_duties_accrued.fy2027 + sheet_name: '4.12' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: beer_and_cider_duties_accrued + label: Beer and cider duties (accrued) + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: ' Beer and cider' + table_record_kind: total + guard_cells: + - column: B + row: 12 + expected_value: 4.12 Alcohol receipts forecasts + label: table title + - column: B + row: 19 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Beer and cider duties (accrued), FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 15 + expected_column_header: 2027-28 + concept: obr.beer_and_cider_duties + source_concept: obr.beer_and_cider_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.12, row 16 ('Beer and + cider'), GBP billion. Accrued basis (the table's note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.beer_and_cider_duties_accrued.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.beer_and_cider_duties_accrued.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.beer_and_cider_duties_accrued.fy2028 + sheet_name: '4.12' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: beer_and_cider_duties_accrued + label: Beer and cider duties (accrued) + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: ' Beer and cider' + table_record_kind: total + guard_cells: + - column: B + row: 12 + expected_value: 4.12 Alcohol receipts forecasts + label: table title + - column: B + row: 19 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Beer and cider duties (accrued), FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 15 + expected_column_header: 2028-29 + concept: obr.beer_and_cider_duties + source_concept: obr.beer_and_cider_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.12, row 16 ('Beer and + cider'), GBP billion. Accrued basis (the table's note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.beer_and_cider_duties_accrued.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.beer_and_cider_duties_accrued.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.beer_and_cider_duties_accrued.fy2029 + sheet_name: '4.12' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: beer_and_cider_duties_accrued + label: Beer and cider duties (accrued) + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: ' Beer and cider' + table_record_kind: total + guard_cells: + - column: B + row: 12 + expected_value: 4.12 Alcohol receipts forecasts + label: table title + - column: B + row: 19 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Beer and cider duties (accrued), FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 15 + expected_column_header: 2029-30 + concept: obr.beer_and_cider_duties + source_concept: obr.beer_and_cider_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.12, row 16 ('Beer and + cider'), GBP billion. Accrued basis (the table's note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.beer_and_cider_duties_accrued.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.beer_and_cider_duties_accrued.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.beer_and_cider_duties_accrued.fy2030 + sheet_name: '4.12' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: beer_and_cider_duties_accrued + label: Beer and cider duties (accrued) + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: ' Beer and cider' + table_record_kind: total + guard_cells: + - column: B + row: 12 + expected_value: 4.12 Alcohol receipts forecasts + label: table title + - column: B + row: 19 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Beer and cider duties (accrued), FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 15 + expected_column_header: 2030-31 + concept: obr.beer_and_cider_duties + source_concept: obr.beer_and_cider_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.12, row 16 ('Beer and + cider'), GBP billion. Accrued basis (the table's note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.beer_and_cider_duties_accrued.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.beer_and_cider_duties_accrued.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.beer_and_cider_duties_accrued.fy2031 + sheet_name: '4.12' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: beer_and_cider_duties_accrued + label: Beer and cider duties (accrued) + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: ' Beer and cider' + table_record_kind: total + guard_cells: + - column: B + row: 12 + expected_value: 4.12 Alcohol receipts forecasts + label: table title + - column: B + row: 19 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Beer and cider duties (accrued), FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 15 + expected_column_header: 2031-32 + concept: obr.beer_and_cider_duties + source_concept: obr.beer_and_cider_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.12, row 16 ('Beer and + cider'), GBP billion. Accrued basis (the table's note). + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.wine_duties_accrued.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.receipts.wine_duties_accrued.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.wine_duties_accrued.fy2025 + sheet_name: '4.12' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: wine_duties_accrued + label: Wine duties (accrued) + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: ' Wine1' + table_record_kind: total + guard_cells: + - column: B + row: 12 + expected_value: 4.12 Alcohol receipts forecasts + label: table title + - column: B + row: 19 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Wine duties (accrued), FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 15 + expected_column_header: 2025-26 + concept: obr.wine_duties + source_concept: obr.wine_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.12, row 17 (''Wine1''), + GBP billion. Accrued basis (the table''s note). Footnote 1: includes other fermented products such + as fruit ciders.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.wine_duties_accrued.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.wine_duties_accrued.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.wine_duties_accrued.fy2026 + sheet_name: '4.12' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: wine_duties_accrued + label: Wine duties (accrued) + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: ' Wine1' + table_record_kind: total + guard_cells: + - column: B + row: 12 + expected_value: 4.12 Alcohol receipts forecasts + label: table title + - column: B + row: 19 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Wine duties (accrued), FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 15 + expected_column_header: 2026-27 + concept: obr.wine_duties + source_concept: obr.wine_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.12, row 17 (''Wine1''), + GBP billion. Accrued basis (the table''s note). Footnote 1: includes other fermented products such + as fruit ciders.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.wine_duties_accrued.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.wine_duties_accrued.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.wine_duties_accrued.fy2027 + sheet_name: '4.12' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: wine_duties_accrued + label: Wine duties (accrued) + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: ' Wine1' + table_record_kind: total + guard_cells: + - column: B + row: 12 + expected_value: 4.12 Alcohol receipts forecasts + label: table title + - column: B + row: 19 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Wine duties (accrued), FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 15 + expected_column_header: 2027-28 + concept: obr.wine_duties + source_concept: obr.wine_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.12, row 17 (''Wine1''), + GBP billion. Accrued basis (the table''s note). Footnote 1: includes other fermented products such + as fruit ciders.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.wine_duties_accrued.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.wine_duties_accrued.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.wine_duties_accrued.fy2028 + sheet_name: '4.12' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: wine_duties_accrued + label: Wine duties (accrued) + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: ' Wine1' + table_record_kind: total + guard_cells: + - column: B + row: 12 + expected_value: 4.12 Alcohol receipts forecasts + label: table title + - column: B + row: 19 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Wine duties (accrued), FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 15 + expected_column_header: 2028-29 + concept: obr.wine_duties + source_concept: obr.wine_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.12, row 17 (''Wine1''), + GBP billion. Accrued basis (the table''s note). Footnote 1: includes other fermented products such + as fruit ciders.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.wine_duties_accrued.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.wine_duties_accrued.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.wine_duties_accrued.fy2029 + sheet_name: '4.12' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: wine_duties_accrued + label: Wine duties (accrued) + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: ' Wine1' + table_record_kind: total + guard_cells: + - column: B + row: 12 + expected_value: 4.12 Alcohol receipts forecasts + label: table title + - column: B + row: 19 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Wine duties (accrued), FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 15 + expected_column_header: 2029-30 + concept: obr.wine_duties + source_concept: obr.wine_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.12, row 17 (''Wine1''), + GBP billion. Accrued basis (the table''s note). Footnote 1: includes other fermented products such + as fruit ciders.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.wine_duties_accrued.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.wine_duties_accrued.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.wine_duties_accrued.fy2030 + sheet_name: '4.12' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: wine_duties_accrued + label: Wine duties (accrued) + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: ' Wine1' + table_record_kind: total + guard_cells: + - column: B + row: 12 + expected_value: 4.12 Alcohol receipts forecasts + label: table title + - column: B + row: 19 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Wine duties (accrued), FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 15 + expected_column_header: 2030-31 + concept: obr.wine_duties + source_concept: obr.wine_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.12, row 17 (''Wine1''), + GBP billion. Accrued basis (the table''s note). Footnote 1: includes other fermented products such + as fruit ciders.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.wine_duties_accrued.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.wine_duties_accrued.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.wine_duties_accrued.fy2031 + sheet_name: '4.12' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: wine_duties_accrued + label: Wine duties (accrued) + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: ' Wine1' + table_record_kind: total + guard_cells: + - column: B + row: 12 + expected_value: 4.12 Alcohol receipts forecasts + label: table title + - column: B + row: 19 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Wine duties (accrued), FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 15 + expected_column_header: 2031-32 + concept: obr.wine_duties + source_concept: obr.wine_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.12, row 17 (''Wine1''), + GBP billion. Accrued basis (the table''s note). Footnote 1: includes other fermented products such + as fruit ciders.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.spirits_duties_accrued.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.receipts.spirits_duties_accrued.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.spirits_duties_accrued.fy2025 + sheet_name: '4.12' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: spirits_duties_accrued + label: Spirits duties (accrued) + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: ' Spirits2' + table_record_kind: total + guard_cells: + - column: B + row: 12 + expected_value: 4.12 Alcohol receipts forecasts + label: table title + - column: B + row: 19 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Spirits duties (accrued), FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 15 + expected_column_header: 2025-26 + concept: obr.spirits_duties + source_concept: obr.spirits_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.12, row 18 (''Spirits2''), + GBP billion. Accrued basis (the table''s note). Footnote 2: includes spirit-based ‘ready-to-drinks’ + such as alcopops.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.spirits_duties_accrued.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.spirits_duties_accrued.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.spirits_duties_accrued.fy2026 + sheet_name: '4.12' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: spirits_duties_accrued + label: Spirits duties (accrued) + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: ' Spirits2' + table_record_kind: total + guard_cells: + - column: B + row: 12 + expected_value: 4.12 Alcohol receipts forecasts + label: table title + - column: B + row: 19 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Spirits duties (accrued), FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 15 + expected_column_header: 2026-27 + concept: obr.spirits_duties + source_concept: obr.spirits_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.12, row 18 (''Spirits2''), + GBP billion. Accrued basis (the table''s note). Footnote 2: includes spirit-based ‘ready-to-drinks’ + such as alcopops.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.spirits_duties_accrued.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.spirits_duties_accrued.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.spirits_duties_accrued.fy2027 + sheet_name: '4.12' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: spirits_duties_accrued + label: Spirits duties (accrued) + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: ' Spirits2' + table_record_kind: total + guard_cells: + - column: B + row: 12 + expected_value: 4.12 Alcohol receipts forecasts + label: table title + - column: B + row: 19 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Spirits duties (accrued), FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 15 + expected_column_header: 2027-28 + concept: obr.spirits_duties + source_concept: obr.spirits_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.12, row 18 (''Spirits2''), + GBP billion. Accrued basis (the table''s note). Footnote 2: includes spirit-based ‘ready-to-drinks’ + such as alcopops.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.spirits_duties_accrued.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.spirits_duties_accrued.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.spirits_duties_accrued.fy2028 + sheet_name: '4.12' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: spirits_duties_accrued + label: Spirits duties (accrued) + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: ' Spirits2' + table_record_kind: total + guard_cells: + - column: B + row: 12 + expected_value: 4.12 Alcohol receipts forecasts + label: table title + - column: B + row: 19 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Spirits duties (accrued), FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 15 + expected_column_header: 2028-29 + concept: obr.spirits_duties + source_concept: obr.spirits_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.12, row 18 (''Spirits2''), + GBP billion. Accrued basis (the table''s note). Footnote 2: includes spirit-based ‘ready-to-drinks’ + such as alcopops.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.spirits_duties_accrued.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.spirits_duties_accrued.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.spirits_duties_accrued.fy2029 + sheet_name: '4.12' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: spirits_duties_accrued + label: Spirits duties (accrued) + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: ' Spirits2' + table_record_kind: total + guard_cells: + - column: B + row: 12 + expected_value: 4.12 Alcohol receipts forecasts + label: table title + - column: B + row: 19 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Spirits duties (accrued), FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 15 + expected_column_header: 2029-30 + concept: obr.spirits_duties + source_concept: obr.spirits_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.12, row 18 (''Spirits2''), + GBP billion. Accrued basis (the table''s note). Footnote 2: includes spirit-based ‘ready-to-drinks’ + such as alcopops.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.spirits_duties_accrued.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.spirits_duties_accrued.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.spirits_duties_accrued.fy2030 + sheet_name: '4.12' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: spirits_duties_accrued + label: Spirits duties (accrued) + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: ' Spirits2' + table_record_kind: total + guard_cells: + - column: B + row: 12 + expected_value: 4.12 Alcohol receipts forecasts + label: table title + - column: B + row: 19 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Spirits duties (accrued), FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 15 + expected_column_header: 2030-31 + concept: obr.spirits_duties + source_concept: obr.spirits_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.12, row 18 (''Spirits2''), + GBP billion. Accrued basis (the table''s note). Footnote 2: includes spirit-based ‘ready-to-drinks’ + such as alcopops.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.spirits_duties_accrued.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.spirits_duties_accrued.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.spirits_duties_accrued.fy2031 + sheet_name: '4.12' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: spirits_duties_accrued + label: Spirits duties (accrued) + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: ' Spirits2' + table_record_kind: total + guard_cells: + - column: B + row: 12 + expected_value: 4.12 Alcohol receipts forecasts + label: table title + - column: B + row: 19 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Spirits duties (accrued), FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 15 + expected_column_header: 2031-32 + concept: obr.spirits_duties + source_concept: obr.spirits_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.12, row 18 (''Spirits2''), + GBP billion. Accrued basis (the table''s note). Footnote 2: includes spirit-based ‘ready-to-drinks’ + such as alcopops.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis +- record_set_id: obr.efo_2026_10.receipts.camelot_payments_to_national_lottery_distribution_fund.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.receipts.camelot_payments_to_national_lottery_distribution_fund.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.camelot_payments_to_national_lottery_distribution_fund.fy2025 + sheet_name: '4.2' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: camelot_payments_to_national_lottery_distribution_fund + label: Camelot payments to National Lottery Distribution Fund + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Camelot payments to National Lottery Distribution Fund + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: sheet title + measures: + - measure_id: amount + label: Camelot payments to National Lottery Distribution Fund, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.camelot_payments_to_national_lottery_distribution_fund + source_concept: obr.camelot_payments_to_national_lottery_distribution_fund + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 10 ('Camelot + payments to National Lottery Distribution Fund'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.camelot_payments_to_national_lottery_distribution_fund.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.camelot_payments_to_national_lottery_distribution_fund.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.camelot_payments_to_national_lottery_distribution_fund.fy2026 + sheet_name: '4.2' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: camelot_payments_to_national_lottery_distribution_fund + label: Camelot payments to National Lottery Distribution Fund + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Camelot payments to National Lottery Distribution Fund + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: sheet title + measures: + - measure_id: amount + label: Camelot payments to National Lottery Distribution Fund, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.camelot_payments_to_national_lottery_distribution_fund + source_concept: obr.camelot_payments_to_national_lottery_distribution_fund + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 10 ('Camelot + payments to National Lottery Distribution Fund'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.camelot_payments_to_national_lottery_distribution_fund.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.camelot_payments_to_national_lottery_distribution_fund.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.camelot_payments_to_national_lottery_distribution_fund.fy2027 + sheet_name: '4.2' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: camelot_payments_to_national_lottery_distribution_fund + label: Camelot payments to National Lottery Distribution Fund + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Camelot payments to National Lottery Distribution Fund + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: sheet title + measures: + - measure_id: amount + label: Camelot payments to National Lottery Distribution Fund, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.camelot_payments_to_national_lottery_distribution_fund + source_concept: obr.camelot_payments_to_national_lottery_distribution_fund + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 10 ('Camelot + payments to National Lottery Distribution Fund'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.camelot_payments_to_national_lottery_distribution_fund.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.camelot_payments_to_national_lottery_distribution_fund.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.camelot_payments_to_national_lottery_distribution_fund.fy2028 + sheet_name: '4.2' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: camelot_payments_to_national_lottery_distribution_fund + label: Camelot payments to National Lottery Distribution Fund + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Camelot payments to National Lottery Distribution Fund + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: sheet title + measures: + - measure_id: amount + label: Camelot payments to National Lottery Distribution Fund, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.camelot_payments_to_national_lottery_distribution_fund + source_concept: obr.camelot_payments_to_national_lottery_distribution_fund + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 10 ('Camelot + payments to National Lottery Distribution Fund'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.camelot_payments_to_national_lottery_distribution_fund.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.camelot_payments_to_national_lottery_distribution_fund.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.camelot_payments_to_national_lottery_distribution_fund.fy2029 + sheet_name: '4.2' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: camelot_payments_to_national_lottery_distribution_fund + label: Camelot payments to National Lottery Distribution Fund + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Camelot payments to National Lottery Distribution Fund + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: sheet title + measures: + - measure_id: amount + label: Camelot payments to National Lottery Distribution Fund, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.camelot_payments_to_national_lottery_distribution_fund + source_concept: obr.camelot_payments_to_national_lottery_distribution_fund + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 10 ('Camelot + payments to National Lottery Distribution Fund'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.camelot_payments_to_national_lottery_distribution_fund.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.camelot_payments_to_national_lottery_distribution_fund.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.camelot_payments_to_national_lottery_distribution_fund.fy2030 + sheet_name: '4.2' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: camelot_payments_to_national_lottery_distribution_fund + label: Camelot payments to National Lottery Distribution Fund + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Camelot payments to National Lottery Distribution Fund + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: sheet title + measures: + - measure_id: amount + label: Camelot payments to National Lottery Distribution Fund, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.camelot_payments_to_national_lottery_distribution_fund + source_concept: obr.camelot_payments_to_national_lottery_distribution_fund + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 10 ('Camelot + payments to National Lottery Distribution Fund'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.camelot_payments_to_national_lottery_distribution_fund.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.camelot_payments_to_national_lottery_distribution_fund.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.camelot_payments_to_national_lottery_distribution_fund.fy2031 + sheet_name: '4.2' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: camelot_payments_to_national_lottery_distribution_fund + label: Camelot payments to National Lottery Distribution Fund + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Camelot payments to National Lottery Distribution Fund + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: sheet title + measures: + - measure_id: amount + label: Camelot payments to National Lottery Distribution Fund, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.camelot_payments_to_national_lottery_distribution_fund + source_concept: obr.camelot_payments_to_national_lottery_distribution_fund + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 10 ('Camelot + payments to National Lottery Distribution Fund'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.horserace_betting_levy.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.receipts.horserace_betting_levy.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.horserace_betting_levy.fy2025 + sheet_name: '4.2' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: horserace_betting_levy + label: Horserace betting levy + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Horserace betting levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: sheet title + measures: + - measure_id: amount + label: Horserace betting levy, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.horserace_betting_levy + source_concept: obr.horserace_betting_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 11 ('Horserace + betting levy'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.horserace_betting_levy.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.horserace_betting_levy.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.horserace_betting_levy.fy2026 + sheet_name: '4.2' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: horserace_betting_levy + label: Horserace betting levy + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Horserace betting levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: sheet title + measures: + - measure_id: amount + label: Horserace betting levy, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.horserace_betting_levy + source_concept: obr.horserace_betting_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 11 ('Horserace + betting levy'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.horserace_betting_levy.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.horserace_betting_levy.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.horserace_betting_levy.fy2027 + sheet_name: '4.2' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: horserace_betting_levy + label: Horserace betting levy + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Horserace betting levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: sheet title + measures: + - measure_id: amount + label: Horserace betting levy, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.horserace_betting_levy + source_concept: obr.horserace_betting_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 11 ('Horserace + betting levy'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.horserace_betting_levy.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.horserace_betting_levy.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.horserace_betting_levy.fy2028 + sheet_name: '4.2' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: horserace_betting_levy + label: Horserace betting levy + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Horserace betting levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: sheet title + measures: + - measure_id: amount + label: Horserace betting levy, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.horserace_betting_levy + source_concept: obr.horserace_betting_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 11 ('Horserace + betting levy'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.horserace_betting_levy.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.horserace_betting_levy.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.horserace_betting_levy.fy2029 + sheet_name: '4.2' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: horserace_betting_levy + label: Horserace betting levy + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Horserace betting levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: sheet title + measures: + - measure_id: amount + label: Horserace betting levy, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.horserace_betting_levy + source_concept: obr.horserace_betting_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 11 ('Horserace + betting levy'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.horserace_betting_levy.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.horserace_betting_levy.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.horserace_betting_levy.fy2030 + sheet_name: '4.2' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: horserace_betting_levy + label: Horserace betting levy + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Horserace betting levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: sheet title + measures: + - measure_id: amount + label: Horserace betting levy, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.horserace_betting_levy + source_concept: obr.horserace_betting_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 11 ('Horserace + betting levy'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.horserace_betting_levy.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.horserace_betting_levy.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.horserace_betting_levy.fy2031 + sheet_name: '4.2' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: horserace_betting_levy + label: Horserace betting levy + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Horserace betting levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: sheet title + measures: + - measure_id: amount + label: Horserace betting levy, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.horserace_betting_levy + source_concept: obr.horserace_betting_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 11 ('Horserace + betting levy'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.statutory_gaming_levy.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.receipts.statutory_gaming_levy.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.statutory_gaming_levy.fy2025 + sheet_name: '4.2' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: statutory_gaming_levy + label: Statutory gaming levy + ordinal: 0 + row_number: 28 + expected_row_header_column: B + expected_row_header: Statutory gaming levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: sheet title + measures: + - measure_id: amount + label: Statutory gaming levy, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.statutory_gaming_levy + source_concept: obr.statutory_gaming_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 28 ('Statutory + gaming levy'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.statutory_gaming_levy.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.statutory_gaming_levy.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.statutory_gaming_levy.fy2026 + sheet_name: '4.2' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: statutory_gaming_levy + label: Statutory gaming levy + ordinal: 0 + row_number: 28 + expected_row_header_column: B + expected_row_header: Statutory gaming levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: sheet title + measures: + - measure_id: amount + label: Statutory gaming levy, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.statutory_gaming_levy + source_concept: obr.statutory_gaming_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 28 ('Statutory + gaming levy'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.statutory_gaming_levy.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.statutory_gaming_levy.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.statutory_gaming_levy.fy2027 + sheet_name: '4.2' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: statutory_gaming_levy + label: Statutory gaming levy + ordinal: 0 + row_number: 28 + expected_row_header_column: B + expected_row_header: Statutory gaming levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: sheet title + measures: + - measure_id: amount + label: Statutory gaming levy, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.statutory_gaming_levy + source_concept: obr.statutory_gaming_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 28 ('Statutory + gaming levy'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.statutory_gaming_levy.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.statutory_gaming_levy.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.statutory_gaming_levy.fy2028 + sheet_name: '4.2' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: statutory_gaming_levy + label: Statutory gaming levy + ordinal: 0 + row_number: 28 + expected_row_header_column: B + expected_row_header: Statutory gaming levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: sheet title + measures: + - measure_id: amount + label: Statutory gaming levy, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.statutory_gaming_levy + source_concept: obr.statutory_gaming_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 28 ('Statutory + gaming levy'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.statutory_gaming_levy.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.statutory_gaming_levy.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.statutory_gaming_levy.fy2029 + sheet_name: '4.2' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: statutory_gaming_levy + label: Statutory gaming levy + ordinal: 0 + row_number: 28 + expected_row_header_column: B + expected_row_header: Statutory gaming levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: sheet title + measures: + - measure_id: amount + label: Statutory gaming levy, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.statutory_gaming_levy + source_concept: obr.statutory_gaming_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 28 ('Statutory + gaming levy'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.statutory_gaming_levy.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.statutory_gaming_levy.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.statutory_gaming_levy.fy2030 + sheet_name: '4.2' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: statutory_gaming_levy + label: Statutory gaming levy + ordinal: 0 + row_number: 28 + expected_row_header_column: B + expected_row_header: Statutory gaming levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: sheet title + measures: + - measure_id: amount + label: Statutory gaming levy, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.statutory_gaming_levy + source_concept: obr.statutory_gaming_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 28 ('Statutory + gaming levy'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.statutory_gaming_levy.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.statutory_gaming_levy.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.statutory_gaming_levy.fy2031 + sheet_name: '4.2' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: statutory_gaming_levy + label: Statutory gaming levy + ordinal: 0 + row_number: 28 + expected_row_header_column: B + expected_row_header: Statutory gaming levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: sheet title + measures: + - measure_id: amount + label: Statutory gaming levy, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.statutory_gaming_levy + source_concept: obr.statutory_gaming_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 28 ('Statutory + gaming levy'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_residential.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_residential.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_residential.fy2025 + sheet_name: '4.7' + period_type: fiscal_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_residential + label: SDLT from residential property + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: SDLT from residential property + table_record_kind: total + measures: + - measure_id: amount + label: SDLT from residential property, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.sdlt_residential + source_concept: obr.sdlt_residential + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 8 ('SDLT from + residential property'), GBP billion. SDLT on residential property, all buyers. The EFO publishes + no split of SDLT by type of buyer (chronicle#357 item 2); SDLT applies in England and Northern Ireland, + and the line is stamped United Kingdom like the rest of this package's receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_residential.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_residential.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_residential.fy2026 + sheet_name: '4.7' + period_type: fiscal_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_residential + label: SDLT from residential property + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: SDLT from residential property + table_record_kind: total + measures: + - measure_id: amount + label: SDLT from residential property, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.sdlt_residential + source_concept: obr.sdlt_residential + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 8 ('SDLT from + residential property'), GBP billion. SDLT on residential property, all buyers. The EFO publishes + no split of SDLT by type of buyer (chronicle#357 item 2); SDLT applies in England and Northern Ireland, + and the line is stamped United Kingdom like the rest of this package's receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_residential.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_residential.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_residential.fy2027 + sheet_name: '4.7' + period_type: fiscal_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_residential + label: SDLT from residential property + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: SDLT from residential property + table_record_kind: total + measures: + - measure_id: amount + label: SDLT from residential property, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.sdlt_residential + source_concept: obr.sdlt_residential + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 8 ('SDLT from + residential property'), GBP billion. SDLT on residential property, all buyers. The EFO publishes + no split of SDLT by type of buyer (chronicle#357 item 2); SDLT applies in England and Northern Ireland, + and the line is stamped United Kingdom like the rest of this package's receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_residential.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_residential.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_residential.fy2028 + sheet_name: '4.7' + period_type: fiscal_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_residential + label: SDLT from residential property + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: SDLT from residential property + table_record_kind: total + measures: + - measure_id: amount + label: SDLT from residential property, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.sdlt_residential + source_concept: obr.sdlt_residential + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 8 ('SDLT from + residential property'), GBP billion. SDLT on residential property, all buyers. The EFO publishes + no split of SDLT by type of buyer (chronicle#357 item 2); SDLT applies in England and Northern Ireland, + and the line is stamped United Kingdom like the rest of this package's receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_residential.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_residential.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_residential.fy2029 + sheet_name: '4.7' + period_type: fiscal_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_residential + label: SDLT from residential property + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: SDLT from residential property + table_record_kind: total + measures: + - measure_id: amount + label: SDLT from residential property, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.sdlt_residential + source_concept: obr.sdlt_residential + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 8 ('SDLT from + residential property'), GBP billion. SDLT on residential property, all buyers. The EFO publishes + no split of SDLT by type of buyer (chronicle#357 item 2); SDLT applies in England and Northern Ireland, + and the line is stamped United Kingdom like the rest of this package's receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_residential.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_residential.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_residential.fy2030 + sheet_name: '4.7' + period_type: fiscal_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_residential + label: SDLT from residential property + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: SDLT from residential property + table_record_kind: total + measures: + - measure_id: amount + label: SDLT from residential property, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.sdlt_residential + source_concept: obr.sdlt_residential + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 8 ('SDLT from + residential property'), GBP billion. SDLT on residential property, all buyers. The EFO publishes + no split of SDLT by type of buyer (chronicle#357 item 2); SDLT applies in England and Northern Ireland, + and the line is stamped United Kingdom like the rest of this package's receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_residential.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_residential.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_residential.fy2031 + sheet_name: '4.7' + period_type: fiscal_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_residential + label: SDLT from residential property + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: SDLT from residential property + table_record_kind: total + measures: + - measure_id: amount + label: SDLT from residential property, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.sdlt_residential + source_concept: obr.sdlt_residential + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 8 ('SDLT from + residential property'), GBP billion. SDLT on residential property, all buyers. The EFO publishes + no split of SDLT by type of buyer (chronicle#357 item 2); SDLT applies in England and Northern Ireland, + and the line is stamped United Kingdom like the rest of this package's receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_residential_main_rates.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_residential_main_rates.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_residential_main_rates.fy2025 + sheet_name: '4.7' + period_type: fiscal_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_residential_main_rates + label: 'SDLT from residential property: main rates' + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Main rates + table_record_kind: total + measures: + - measure_id: amount + label: 'SDLT from residential property: main rates, FY2025-26' + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.sdlt_residential_main_rates + source_concept: obr.sdlt_residential_main_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 10 ('Main rates'), + GBP billion. Residential SDLT at the main rates, an 'of which' of row 8. The EFO publishes no split + of SDLT by type of buyer (chronicle#357 item 2); SDLT applies in England and Northern Ireland, and + the line is stamped United Kingdom like the rest of this package's receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_residential_main_rates.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_residential_main_rates.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_residential_main_rates.fy2026 + sheet_name: '4.7' + period_type: fiscal_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_residential_main_rates + label: 'SDLT from residential property: main rates' + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Main rates + table_record_kind: total + measures: + - measure_id: amount + label: 'SDLT from residential property: main rates, FY2026-27' + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.sdlt_residential_main_rates + source_concept: obr.sdlt_residential_main_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 10 ('Main rates'), + GBP billion. Residential SDLT at the main rates, an 'of which' of row 8. The EFO publishes no split + of SDLT by type of buyer (chronicle#357 item 2); SDLT applies in England and Northern Ireland, and + the line is stamped United Kingdom like the rest of this package's receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_residential_main_rates.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_residential_main_rates.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_residential_main_rates.fy2027 + sheet_name: '4.7' + period_type: fiscal_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_residential_main_rates + label: 'SDLT from residential property: main rates' + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Main rates + table_record_kind: total + measures: + - measure_id: amount + label: 'SDLT from residential property: main rates, FY2027-28' + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.sdlt_residential_main_rates + source_concept: obr.sdlt_residential_main_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 10 ('Main rates'), + GBP billion. Residential SDLT at the main rates, an 'of which' of row 8. The EFO publishes no split + of SDLT by type of buyer (chronicle#357 item 2); SDLT applies in England and Northern Ireland, and + the line is stamped United Kingdom like the rest of this package's receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_residential_main_rates.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_residential_main_rates.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_residential_main_rates.fy2028 + sheet_name: '4.7' + period_type: fiscal_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_residential_main_rates + label: 'SDLT from residential property: main rates' + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Main rates + table_record_kind: total + measures: + - measure_id: amount + label: 'SDLT from residential property: main rates, FY2028-29' + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.sdlt_residential_main_rates + source_concept: obr.sdlt_residential_main_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 10 ('Main rates'), + GBP billion. Residential SDLT at the main rates, an 'of which' of row 8. The EFO publishes no split + of SDLT by type of buyer (chronicle#357 item 2); SDLT applies in England and Northern Ireland, and + the line is stamped United Kingdom like the rest of this package's receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_residential_main_rates.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_residential_main_rates.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_residential_main_rates.fy2029 + sheet_name: '4.7' + period_type: fiscal_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_residential_main_rates + label: 'SDLT from residential property: main rates' + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Main rates + table_record_kind: total + measures: + - measure_id: amount + label: 'SDLT from residential property: main rates, FY2029-30' + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.sdlt_residential_main_rates + source_concept: obr.sdlt_residential_main_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 10 ('Main rates'), + GBP billion. Residential SDLT at the main rates, an 'of which' of row 8. The EFO publishes no split + of SDLT by type of buyer (chronicle#357 item 2); SDLT applies in England and Northern Ireland, and + the line is stamped United Kingdom like the rest of this package's receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_residential_main_rates.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_residential_main_rates.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_residential_main_rates.fy2030 + sheet_name: '4.7' + period_type: fiscal_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_residential_main_rates + label: 'SDLT from residential property: main rates' + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Main rates + table_record_kind: total + measures: + - measure_id: amount + label: 'SDLT from residential property: main rates, FY2030-31' + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.sdlt_residential_main_rates + source_concept: obr.sdlt_residential_main_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 10 ('Main rates'), + GBP billion. Residential SDLT at the main rates, an 'of which' of row 8. The EFO publishes no split + of SDLT by type of buyer (chronicle#357 item 2); SDLT applies in England and Northern Ireland, and + the line is stamped United Kingdom like the rest of this package's receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_residential_main_rates.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_residential_main_rates.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_residential_main_rates.fy2031 + sheet_name: '4.7' + period_type: fiscal_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_residential_main_rates + label: 'SDLT from residential property: main rates' + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Main rates + table_record_kind: total + measures: + - measure_id: amount + label: 'SDLT from residential property: main rates, FY2031-32' + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.sdlt_residential_main_rates + source_concept: obr.sdlt_residential_main_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 10 ('Main rates'), + GBP billion. Residential SDLT at the main rates, an 'of which' of row 8. The EFO publishes no split + of SDLT by type of buyer (chronicle#357 item 2); SDLT applies in England and Northern Ireland, and + the line is stamped United Kingdom like the rest of this package's receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_residential_higher_rates_additional_dwellings.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_residential_higher_rates_additional_dwellings.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_residential_higher_rates_additional_dwellings.fy2025 + sheet_name: '4.7' + period_type: fiscal_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_residential_higher_rates_additional_dwellings + label: 'SDLT from residential property: higher rates on additional dwellings' + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Higher rates on additional dwellings + table_record_kind: total + measures: + - measure_id: amount + label: 'SDLT from residential property: higher rates on additional dwellings, FY2025-26' + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.sdlt_residential_higher_rates_additional_dwellings + source_concept: obr.sdlt_residential_higher_rates_additional_dwellings + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 11 ('Higher + rates on additional dwellings'), GBP billion. Residential SDLT from the higher rates on additional + dwellings, an 'of which' of row 8; it matches HMRC's net surcharge (Annual Stamp Tax Statistics + Table 2f), not the gross surcharge element of Table 6b. The EFO publishes no split of SDLT by type + of buyer (chronicle#357 item 2); SDLT applies in England and Northern Ireland, and the line is stamped + United Kingdom like the rest of this package's receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_residential_higher_rates_additional_dwellings.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_residential_higher_rates_additional_dwellings.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_residential_higher_rates_additional_dwellings.fy2026 + sheet_name: '4.7' + period_type: fiscal_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_residential_higher_rates_additional_dwellings + label: 'SDLT from residential property: higher rates on additional dwellings' + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Higher rates on additional dwellings + table_record_kind: total + measures: + - measure_id: amount + label: 'SDLT from residential property: higher rates on additional dwellings, FY2026-27' + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.sdlt_residential_higher_rates_additional_dwellings + source_concept: obr.sdlt_residential_higher_rates_additional_dwellings + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 11 ('Higher + rates on additional dwellings'), GBP billion. Residential SDLT from the higher rates on additional + dwellings, an 'of which' of row 8; it matches HMRC's net surcharge (Annual Stamp Tax Statistics + Table 2f), not the gross surcharge element of Table 6b. The EFO publishes no split of SDLT by type + of buyer (chronicle#357 item 2); SDLT applies in England and Northern Ireland, and the line is stamped + United Kingdom like the rest of this package's receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_residential_higher_rates_additional_dwellings.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_residential_higher_rates_additional_dwellings.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_residential_higher_rates_additional_dwellings.fy2027 + sheet_name: '4.7' + period_type: fiscal_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_residential_higher_rates_additional_dwellings + label: 'SDLT from residential property: higher rates on additional dwellings' + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Higher rates on additional dwellings + table_record_kind: total + measures: + - measure_id: amount + label: 'SDLT from residential property: higher rates on additional dwellings, FY2027-28' + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.sdlt_residential_higher_rates_additional_dwellings + source_concept: obr.sdlt_residential_higher_rates_additional_dwellings + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 11 ('Higher + rates on additional dwellings'), GBP billion. Residential SDLT from the higher rates on additional + dwellings, an 'of which' of row 8; it matches HMRC's net surcharge (Annual Stamp Tax Statistics + Table 2f), not the gross surcharge element of Table 6b. The EFO publishes no split of SDLT by type + of buyer (chronicle#357 item 2); SDLT applies in England and Northern Ireland, and the line is stamped + United Kingdom like the rest of this package's receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_residential_higher_rates_additional_dwellings.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_residential_higher_rates_additional_dwellings.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_residential_higher_rates_additional_dwellings.fy2028 + sheet_name: '4.7' + period_type: fiscal_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_residential_higher_rates_additional_dwellings + label: 'SDLT from residential property: higher rates on additional dwellings' + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Higher rates on additional dwellings + table_record_kind: total + measures: + - measure_id: amount + label: 'SDLT from residential property: higher rates on additional dwellings, FY2028-29' + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.sdlt_residential_higher_rates_additional_dwellings + source_concept: obr.sdlt_residential_higher_rates_additional_dwellings + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 11 ('Higher + rates on additional dwellings'), GBP billion. Residential SDLT from the higher rates on additional + dwellings, an 'of which' of row 8; it matches HMRC's net surcharge (Annual Stamp Tax Statistics + Table 2f), not the gross surcharge element of Table 6b. The EFO publishes no split of SDLT by type + of buyer (chronicle#357 item 2); SDLT applies in England and Northern Ireland, and the line is stamped + United Kingdom like the rest of this package's receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_residential_higher_rates_additional_dwellings.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_residential_higher_rates_additional_dwellings.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_residential_higher_rates_additional_dwellings.fy2029 + sheet_name: '4.7' + period_type: fiscal_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_residential_higher_rates_additional_dwellings + label: 'SDLT from residential property: higher rates on additional dwellings' + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Higher rates on additional dwellings + table_record_kind: total + measures: + - measure_id: amount + label: 'SDLT from residential property: higher rates on additional dwellings, FY2029-30' + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.sdlt_residential_higher_rates_additional_dwellings + source_concept: obr.sdlt_residential_higher_rates_additional_dwellings + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 11 ('Higher + rates on additional dwellings'), GBP billion. Residential SDLT from the higher rates on additional + dwellings, an 'of which' of row 8; it matches HMRC's net surcharge (Annual Stamp Tax Statistics + Table 2f), not the gross surcharge element of Table 6b. The EFO publishes no split of SDLT by type + of buyer (chronicle#357 item 2); SDLT applies in England and Northern Ireland, and the line is stamped + United Kingdom like the rest of this package's receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_residential_higher_rates_additional_dwellings.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_residential_higher_rates_additional_dwellings.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_residential_higher_rates_additional_dwellings.fy2030 + sheet_name: '4.7' + period_type: fiscal_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_residential_higher_rates_additional_dwellings + label: 'SDLT from residential property: higher rates on additional dwellings' + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Higher rates on additional dwellings + table_record_kind: total + measures: + - measure_id: amount + label: 'SDLT from residential property: higher rates on additional dwellings, FY2030-31' + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.sdlt_residential_higher_rates_additional_dwellings + source_concept: obr.sdlt_residential_higher_rates_additional_dwellings + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 11 ('Higher + rates on additional dwellings'), GBP billion. Residential SDLT from the higher rates on additional + dwellings, an 'of which' of row 8; it matches HMRC's net surcharge (Annual Stamp Tax Statistics + Table 2f), not the gross surcharge element of Table 6b. The EFO publishes no split of SDLT by type + of buyer (chronicle#357 item 2); SDLT applies in England and Northern Ireland, and the line is stamped + United Kingdom like the rest of this package's receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_residential_higher_rates_additional_dwellings.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_residential_higher_rates_additional_dwellings.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_residential_higher_rates_additional_dwellings.fy2031 + sheet_name: '4.7' + period_type: fiscal_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_residential_higher_rates_additional_dwellings + label: 'SDLT from residential property: higher rates on additional dwellings' + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Higher rates on additional dwellings + table_record_kind: total + measures: + - measure_id: amount + label: 'SDLT from residential property: higher rates on additional dwellings, FY2031-32' + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.sdlt_residential_higher_rates_additional_dwellings + source_concept: obr.sdlt_residential_higher_rates_additional_dwellings + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 11 ('Higher + rates on additional dwellings'), GBP billion. Residential SDLT from the higher rates on additional + dwellings, an 'of which' of row 8; it matches HMRC's net surcharge (Annual Stamp Tax Statistics + Table 2f), not the gross surcharge element of Table 6b. The EFO publishes no split of SDLT by type + of buyer (chronicle#357 item 2); SDLT applies in England and Northern Ireland, and the line is stamped + United Kingdom like the rest of this package's receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_residential_non_uk_resident_surcharge.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_residential_non_uk_resident_surcharge.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_residential_non_uk_resident_surcharge.fy2025 + sheet_name: '4.7' + period_type: fiscal_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_residential_non_uk_resident_surcharge + label: 'SDLT from residential property: non-UK resident surcharge' + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Non-UK resident surcharge + table_record_kind: total + measures: + - measure_id: amount + label: 'SDLT from residential property: non-UK resident surcharge, FY2025-26' + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.sdlt_residential_non_uk_resident_surcharge + source_concept: obr.sdlt_residential_non_uk_resident_surcharge + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 12 ('Non-UK + resident surcharge'), GBP billion. Residential SDLT from the non-UK resident surcharge, an 'of which' + of row 8. The EFO publishes no split of SDLT by type of buyer (chronicle#357 item 2); SDLT applies + in England and Northern Ireland, and the line is stamped United Kingdom like the rest of this package's + receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_residential_non_uk_resident_surcharge.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_residential_non_uk_resident_surcharge.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_residential_non_uk_resident_surcharge.fy2026 + sheet_name: '4.7' + period_type: fiscal_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_residential_non_uk_resident_surcharge + label: 'SDLT from residential property: non-UK resident surcharge' + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Non-UK resident surcharge + table_record_kind: total + measures: + - measure_id: amount + label: 'SDLT from residential property: non-UK resident surcharge, FY2026-27' + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.sdlt_residential_non_uk_resident_surcharge + source_concept: obr.sdlt_residential_non_uk_resident_surcharge + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 12 ('Non-UK + resident surcharge'), GBP billion. Residential SDLT from the non-UK resident surcharge, an 'of which' + of row 8. The EFO publishes no split of SDLT by type of buyer (chronicle#357 item 2); SDLT applies + in England and Northern Ireland, and the line is stamped United Kingdom like the rest of this package's + receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_residential_non_uk_resident_surcharge.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_residential_non_uk_resident_surcharge.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_residential_non_uk_resident_surcharge.fy2027 + sheet_name: '4.7' + period_type: fiscal_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_residential_non_uk_resident_surcharge + label: 'SDLT from residential property: non-UK resident surcharge' + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Non-UK resident surcharge + table_record_kind: total + measures: + - measure_id: amount + label: 'SDLT from residential property: non-UK resident surcharge, FY2027-28' + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.sdlt_residential_non_uk_resident_surcharge + source_concept: obr.sdlt_residential_non_uk_resident_surcharge + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 12 ('Non-UK + resident surcharge'), GBP billion. Residential SDLT from the non-UK resident surcharge, an 'of which' + of row 8. The EFO publishes no split of SDLT by type of buyer (chronicle#357 item 2); SDLT applies + in England and Northern Ireland, and the line is stamped United Kingdom like the rest of this package's + receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_residential_non_uk_resident_surcharge.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_residential_non_uk_resident_surcharge.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_residential_non_uk_resident_surcharge.fy2028 + sheet_name: '4.7' + period_type: fiscal_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_residential_non_uk_resident_surcharge + label: 'SDLT from residential property: non-UK resident surcharge' + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Non-UK resident surcharge + table_record_kind: total + measures: + - measure_id: amount + label: 'SDLT from residential property: non-UK resident surcharge, FY2028-29' + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.sdlt_residential_non_uk_resident_surcharge + source_concept: obr.sdlt_residential_non_uk_resident_surcharge + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 12 ('Non-UK + resident surcharge'), GBP billion. Residential SDLT from the non-UK resident surcharge, an 'of which' + of row 8. The EFO publishes no split of SDLT by type of buyer (chronicle#357 item 2); SDLT applies + in England and Northern Ireland, and the line is stamped United Kingdom like the rest of this package's + receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_residential_non_uk_resident_surcharge.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_residential_non_uk_resident_surcharge.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_residential_non_uk_resident_surcharge.fy2029 + sheet_name: '4.7' + period_type: fiscal_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_residential_non_uk_resident_surcharge + label: 'SDLT from residential property: non-UK resident surcharge' + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Non-UK resident surcharge + table_record_kind: total + measures: + - measure_id: amount + label: 'SDLT from residential property: non-UK resident surcharge, FY2029-30' + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.sdlt_residential_non_uk_resident_surcharge + source_concept: obr.sdlt_residential_non_uk_resident_surcharge + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 12 ('Non-UK + resident surcharge'), GBP billion. Residential SDLT from the non-UK resident surcharge, an 'of which' + of row 8. The EFO publishes no split of SDLT by type of buyer (chronicle#357 item 2); SDLT applies + in England and Northern Ireland, and the line is stamped United Kingdom like the rest of this package's + receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_residential_non_uk_resident_surcharge.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_residential_non_uk_resident_surcharge.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_residential_non_uk_resident_surcharge.fy2030 + sheet_name: '4.7' + period_type: fiscal_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_residential_non_uk_resident_surcharge + label: 'SDLT from residential property: non-UK resident surcharge' + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Non-UK resident surcharge + table_record_kind: total + measures: + - measure_id: amount + label: 'SDLT from residential property: non-UK resident surcharge, FY2030-31' + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.sdlt_residential_non_uk_resident_surcharge + source_concept: obr.sdlt_residential_non_uk_resident_surcharge + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 12 ('Non-UK + resident surcharge'), GBP billion. Residential SDLT from the non-UK resident surcharge, an 'of which' + of row 8. The EFO publishes no split of SDLT by type of buyer (chronicle#357 item 2); SDLT applies + in England and Northern Ireland, and the line is stamped United Kingdom like the rest of this package's + receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_residential_non_uk_resident_surcharge.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_residential_non_uk_resident_surcharge.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_residential_non_uk_resident_surcharge.fy2031 + sheet_name: '4.7' + period_type: fiscal_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_residential_non_uk_resident_surcharge + label: 'SDLT from residential property: non-UK resident surcharge' + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Non-UK resident surcharge + table_record_kind: total + measures: + - measure_id: amount + label: 'SDLT from residential property: non-UK resident surcharge, FY2031-32' + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.sdlt_residential_non_uk_resident_surcharge + source_concept: obr.sdlt_residential_non_uk_resident_surcharge + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 12 ('Non-UK + resident surcharge'), GBP billion. Residential SDLT from the non-UK resident surcharge, an 'of which' + of row 8. The EFO publishes no split of SDLT by type of buyer (chronicle#357 item 2); SDLT applies + in England and Northern Ireland, and the line is stamped United Kingdom like the rest of this package's + receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_non_residential.fy2025 + provenance_class: model_output + assertion: observation + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_non_residential.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_non_residential.fy2025 + sheet_name: '4.7' + period_type: fiscal_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_non_residential + label: SDLT from non-residential property + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: SDLT from non-residential property + table_record_kind: total + measures: + - measure_id: amount + label: SDLT from non-residential property, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.sdlt_non_residential + source_concept: obr.sdlt_non_residential + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 13 ('SDLT from + non-residential property'), GBP billion. SDLT on non-residential property, all buyers. The EFO publishes + no split of SDLT by type of buyer (chronicle#357 item 2); SDLT applies in England and Northern Ireland, + and the line is stamped United Kingdom like the rest of this package's receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_non_residential.fy2026 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_non_residential.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_non_residential.fy2026 + sheet_name: '4.7' + period_type: fiscal_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_non_residential + label: SDLT from non-residential property + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: SDLT from non-residential property + table_record_kind: total + measures: + - measure_id: amount + label: SDLT from non-residential property, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.sdlt_non_residential + source_concept: obr.sdlt_non_residential + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 13 ('SDLT from + non-residential property'), GBP billion. SDLT on non-residential property, all buyers. The EFO publishes + no split of SDLT by type of buyer (chronicle#357 item 2); SDLT applies in England and Northern Ireland, + and the line is stamped United Kingdom like the rest of this package's receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_non_residential.fy2027 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_non_residential.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_non_residential.fy2027 + sheet_name: '4.7' + period_type: fiscal_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_non_residential + label: SDLT from non-residential property + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: SDLT from non-residential property + table_record_kind: total + measures: + - measure_id: amount + label: SDLT from non-residential property, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.sdlt_non_residential + source_concept: obr.sdlt_non_residential + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 13 ('SDLT from + non-residential property'), GBP billion. SDLT on non-residential property, all buyers. The EFO publishes + no split of SDLT by type of buyer (chronicle#357 item 2); SDLT applies in England and Northern Ireland, + and the line is stamped United Kingdom like the rest of this package's receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_non_residential.fy2028 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_non_residential.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_non_residential.fy2028 + sheet_name: '4.7' + period_type: fiscal_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_non_residential + label: SDLT from non-residential property + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: SDLT from non-residential property + table_record_kind: total + measures: + - measure_id: amount + label: SDLT from non-residential property, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.sdlt_non_residential + source_concept: obr.sdlt_non_residential + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 13 ('SDLT from + non-residential property'), GBP billion. SDLT on non-residential property, all buyers. The EFO publishes + no split of SDLT by type of buyer (chronicle#357 item 2); SDLT applies in England and Northern Ireland, + and the line is stamped United Kingdom like the rest of this package's receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_non_residential.fy2029 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_non_residential.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_non_residential.fy2029 + sheet_name: '4.7' + period_type: fiscal_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_non_residential + label: SDLT from non-residential property + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: SDLT from non-residential property + table_record_kind: total + measures: + - measure_id: amount + label: SDLT from non-residential property, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.sdlt_non_residential + source_concept: obr.sdlt_non_residential + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 13 ('SDLT from + non-residential property'), GBP billion. SDLT on non-residential property, all buyers. The EFO publishes + no split of SDLT by type of buyer (chronicle#357 item 2); SDLT applies in England and Northern Ireland, + and the line is stamped United Kingdom like the rest of this package's receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_non_residential.fy2030 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_non_residential.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_non_residential.fy2030 + sheet_name: '4.7' + period_type: fiscal_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_non_residential + label: SDLT from non-residential property + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: SDLT from non-residential property + table_record_kind: total + measures: + - measure_id: amount + label: SDLT from non-residential property, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.sdlt_non_residential + source_concept: obr.sdlt_non_residential + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 13 ('SDLT from + non-residential property'), GBP billion. SDLT on non-residential property, all buyers. The EFO publishes + no split of SDLT by type of buyer (chronicle#357 item 2); SDLT applies in England and Northern Ireland, + and the line is stamped United Kingdom like the rest of this package's receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.sdlt_non_residential.fy2031 + provenance_class: model_output + assertion: source_projection + record_set_spec_id: obr.efo_2026_10.receipts.sdlt_non_residential.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.sdlt_non_residential.fy2031 + sheet_name: '4.7' + period_type: fiscal_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: sdlt_non_residential + label: SDLT from non-residential property + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: SDLT from non-residential property + table_record_kind: total + measures: + - measure_id: amount + label: SDLT from non-residential property, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.sdlt_non_residential + source_concept: obr.sdlt_non_residential + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 13 ('SDLT from + non-residential property'), GBP billion. SDLT on non-residential property, all buyers. The EFO publishes + no split of SDLT by type of buyer (chronicle#357 item 2); SDLT applies in England and Northern Ireland, + and the line is stamped United Kingdom like the rest of this package's receipts. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.customs_duties.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.customs_duties.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.customs_duties.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.1' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_customs_duties + label: Customs duties + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Customs duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Customs duties, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.other_hmrc_taxes.customs_duties + source_concept: obr.other_hmrc_taxes.customs_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 6 (''Customs + duties''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.customs_duties.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.customs_duties.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.customs_duties.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_customs_duties + label: Customs duties + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Customs duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Customs duties, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.other_hmrc_taxes.customs_duties + source_concept: obr.other_hmrc_taxes.customs_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 6 (''Customs + duties''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.customs_duties.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.customs_duties.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.customs_duties.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_customs_duties + label: Customs duties + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Customs duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Customs duties, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.other_hmrc_taxes.customs_duties + source_concept: obr.other_hmrc_taxes.customs_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 6 (''Customs + duties''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.customs_duties.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.customs_duties.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.customs_duties.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_customs_duties + label: Customs duties + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Customs duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Customs duties, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.other_hmrc_taxes.customs_duties + source_concept: obr.other_hmrc_taxes.customs_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 6 (''Customs + duties''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.customs_duties.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.customs_duties.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.customs_duties.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_customs_duties + label: Customs duties + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Customs duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Customs duties, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.other_hmrc_taxes.customs_duties + source_concept: obr.other_hmrc_taxes.customs_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 6 (''Customs + duties''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.customs_duties.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.customs_duties.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.customs_duties.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_customs_duties + label: Customs duties + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Customs duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Customs duties, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.other_hmrc_taxes.customs_duties + source_concept: obr.other_hmrc_taxes.customs_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 6 (''Customs + duties''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.customs_duties.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.customs_duties.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.customs_duties.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_customs_duties + label: Customs duties + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Customs duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Customs duties, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.other_hmrc_taxes.customs_duties + source_concept: obr.other_hmrc_taxes.customs_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 6 (''Customs + duties''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.1' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_betting_and_gaming_taxes + label: Betting and gaming taxes + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Betting and gaming taxes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Betting and gaming taxes, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.other_hmrc_taxes.betting_and_gaming_taxes + source_concept: obr.other_hmrc_taxes.betting_and_gaming_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 7 (''Betting + and gaming taxes''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_betting_and_gaming_taxes + label: Betting and gaming taxes + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Betting and gaming taxes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Betting and gaming taxes, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.other_hmrc_taxes.betting_and_gaming_taxes + source_concept: obr.other_hmrc_taxes.betting_and_gaming_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 7 (''Betting + and gaming taxes''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_betting_and_gaming_taxes + label: Betting and gaming taxes + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Betting and gaming taxes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Betting and gaming taxes, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.other_hmrc_taxes.betting_and_gaming_taxes + source_concept: obr.other_hmrc_taxes.betting_and_gaming_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 7 (''Betting + and gaming taxes''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_betting_and_gaming_taxes + label: Betting and gaming taxes + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Betting and gaming taxes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Betting and gaming taxes, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.other_hmrc_taxes.betting_and_gaming_taxes + source_concept: obr.other_hmrc_taxes.betting_and_gaming_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 7 (''Betting + and gaming taxes''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_betting_and_gaming_taxes + label: Betting and gaming taxes + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Betting and gaming taxes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Betting and gaming taxes, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.other_hmrc_taxes.betting_and_gaming_taxes + source_concept: obr.other_hmrc_taxes.betting_and_gaming_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 7 (''Betting + and gaming taxes''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_betting_and_gaming_taxes + label: Betting and gaming taxes + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Betting and gaming taxes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Betting and gaming taxes, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.other_hmrc_taxes.betting_and_gaming_taxes + source_concept: obr.other_hmrc_taxes.betting_and_gaming_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 7 (''Betting + and gaming taxes''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_betting_and_gaming_taxes + label: Betting and gaming taxes + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Betting and gaming taxes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Betting and gaming taxes, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.other_hmrc_taxes.betting_and_gaming_taxes + source_concept: obr.other_hmrc_taxes.betting_and_gaming_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 7 (''Betting + and gaming taxes''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.1' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_landfill_tax + label: Landfill tax + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Landfill tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Landfill tax, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.other_hmrc_taxes.landfill_tax + source_concept: obr.other_hmrc_taxes.landfill_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 8 (''Landfill + tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_landfill_tax + label: Landfill tax + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Landfill tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Landfill tax, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.other_hmrc_taxes.landfill_tax + source_concept: obr.other_hmrc_taxes.landfill_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 8 (''Landfill + tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_landfill_tax + label: Landfill tax + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Landfill tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Landfill tax, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.other_hmrc_taxes.landfill_tax + source_concept: obr.other_hmrc_taxes.landfill_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 8 (''Landfill + tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_landfill_tax + label: Landfill tax + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Landfill tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Landfill tax, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.other_hmrc_taxes.landfill_tax + source_concept: obr.other_hmrc_taxes.landfill_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 8 (''Landfill + tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_landfill_tax + label: Landfill tax + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Landfill tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Landfill tax, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.other_hmrc_taxes.landfill_tax + source_concept: obr.other_hmrc_taxes.landfill_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 8 (''Landfill + tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_landfill_tax + label: Landfill tax + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Landfill tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Landfill tax, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.other_hmrc_taxes.landfill_tax + source_concept: obr.other_hmrc_taxes.landfill_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 8 (''Landfill + tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_landfill_tax + label: Landfill tax + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Landfill tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Landfill tax, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.other_hmrc_taxes.landfill_tax + source_concept: obr.other_hmrc_taxes.landfill_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 8 (''Landfill + tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.1' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_aggregates_levy + label: Aggregates levy + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Aggregates levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Aggregates levy, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.other_hmrc_taxes.aggregates_levy + source_concept: obr.other_hmrc_taxes.aggregates_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 9 (''Aggregates + levy''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_aggregates_levy + label: Aggregates levy + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Aggregates levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Aggregates levy, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.other_hmrc_taxes.aggregates_levy + source_concept: obr.other_hmrc_taxes.aggregates_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 9 (''Aggregates + levy''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_aggregates_levy + label: Aggregates levy + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Aggregates levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Aggregates levy, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.other_hmrc_taxes.aggregates_levy + source_concept: obr.other_hmrc_taxes.aggregates_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 9 (''Aggregates + levy''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_aggregates_levy + label: Aggregates levy + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Aggregates levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Aggregates levy, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.other_hmrc_taxes.aggregates_levy + source_concept: obr.other_hmrc_taxes.aggregates_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 9 (''Aggregates + levy''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_aggregates_levy + label: Aggregates levy + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Aggregates levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Aggregates levy, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.other_hmrc_taxes.aggregates_levy + source_concept: obr.other_hmrc_taxes.aggregates_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 9 (''Aggregates + levy''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_aggregates_levy + label: Aggregates levy + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Aggregates levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Aggregates levy, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.other_hmrc_taxes.aggregates_levy + source_concept: obr.other_hmrc_taxes.aggregates_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 9 (''Aggregates + levy''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_aggregates_levy + label: Aggregates levy + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Aggregates levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Aggregates levy, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.other_hmrc_taxes.aggregates_levy + source_concept: obr.other_hmrc_taxes.aggregates_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 9 (''Aggregates + levy''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.1' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_soft_drink_industry_levy + label: Soft drink industry levy + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Soft drink industry levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Soft drink industry levy, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.other_hmrc_taxes.soft_drink_industry_levy + source_concept: obr.other_hmrc_taxes.soft_drink_industry_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 10 (''Soft + drink industry levy''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an + accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_soft_drink_industry_levy + label: Soft drink industry levy + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Soft drink industry levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Soft drink industry levy, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.other_hmrc_taxes.soft_drink_industry_levy + source_concept: obr.other_hmrc_taxes.soft_drink_industry_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 10 (''Soft + drink industry levy''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an + accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_soft_drink_industry_levy + label: Soft drink industry levy + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Soft drink industry levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Soft drink industry levy, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.other_hmrc_taxes.soft_drink_industry_levy + source_concept: obr.other_hmrc_taxes.soft_drink_industry_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 10 (''Soft + drink industry levy''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an + accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_soft_drink_industry_levy + label: Soft drink industry levy + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Soft drink industry levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Soft drink industry levy, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.other_hmrc_taxes.soft_drink_industry_levy + source_concept: obr.other_hmrc_taxes.soft_drink_industry_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 10 (''Soft + drink industry levy''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an + accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_soft_drink_industry_levy + label: Soft drink industry levy + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Soft drink industry levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Soft drink industry levy, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.other_hmrc_taxes.soft_drink_industry_levy + source_concept: obr.other_hmrc_taxes.soft_drink_industry_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 10 (''Soft + drink industry levy''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an + accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_soft_drink_industry_levy + label: Soft drink industry levy + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Soft drink industry levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Soft drink industry levy, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.other_hmrc_taxes.soft_drink_industry_levy + source_concept: obr.other_hmrc_taxes.soft_drink_industry_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 10 (''Soft + drink industry levy''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an + accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_soft_drink_industry_levy + label: Soft drink industry levy + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Soft drink industry levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Soft drink industry levy, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.other_hmrc_taxes.soft_drink_industry_levy + source_concept: obr.other_hmrc_taxes.soft_drink_industry_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 10 (''Soft + drink industry levy''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an + accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.1' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_diverted_profits_tax + label: Diverted profits tax + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Diverted profits tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Diverted profits tax, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.other_hmrc_taxes.diverted_profits_tax + source_concept: obr.other_hmrc_taxes.diverted_profits_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 11 (''Diverted + profits tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_diverted_profits_tax + label: Diverted profits tax + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Diverted profits tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Diverted profits tax, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.other_hmrc_taxes.diverted_profits_tax + source_concept: obr.other_hmrc_taxes.diverted_profits_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 11 (''Diverted + profits tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_diverted_profits_tax + label: Diverted profits tax + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Diverted profits tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Diverted profits tax, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.other_hmrc_taxes.diverted_profits_tax + source_concept: obr.other_hmrc_taxes.diverted_profits_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 11 (''Diverted + profits tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_diverted_profits_tax + label: Diverted profits tax + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Diverted profits tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Diverted profits tax, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.other_hmrc_taxes.diverted_profits_tax + source_concept: obr.other_hmrc_taxes.diverted_profits_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 11 (''Diverted + profits tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_diverted_profits_tax + label: Diverted profits tax + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Diverted profits tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Diverted profits tax, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.other_hmrc_taxes.diverted_profits_tax + source_concept: obr.other_hmrc_taxes.diverted_profits_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 11 (''Diverted + profits tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_diverted_profits_tax + label: Diverted profits tax + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Diverted profits tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Diverted profits tax, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.other_hmrc_taxes.diverted_profits_tax + source_concept: obr.other_hmrc_taxes.diverted_profits_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 11 (''Diverted + profits tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_diverted_profits_tax + label: Diverted profits tax + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Diverted profits tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Diverted profits tax, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.other_hmrc_taxes.diverted_profits_tax + source_concept: obr.other_hmrc_taxes.diverted_profits_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 11 (''Diverted + profits tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.1' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_plastic_packaging_tax + label: Plastic packaging tax + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Plastic packaging tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Plastic packaging tax, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.other_hmrc_taxes.plastic_packaging_tax + source_concept: obr.other_hmrc_taxes.plastic_packaging_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 12 (''Plastic + packaging tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_plastic_packaging_tax + label: Plastic packaging tax + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Plastic packaging tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Plastic packaging tax, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.other_hmrc_taxes.plastic_packaging_tax + source_concept: obr.other_hmrc_taxes.plastic_packaging_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 12 (''Plastic + packaging tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_plastic_packaging_tax + label: Plastic packaging tax + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Plastic packaging tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Plastic packaging tax, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.other_hmrc_taxes.plastic_packaging_tax + source_concept: obr.other_hmrc_taxes.plastic_packaging_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 12 (''Plastic + packaging tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_plastic_packaging_tax + label: Plastic packaging tax + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Plastic packaging tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Plastic packaging tax, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.other_hmrc_taxes.plastic_packaging_tax + source_concept: obr.other_hmrc_taxes.plastic_packaging_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 12 (''Plastic + packaging tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_plastic_packaging_tax + label: Plastic packaging tax + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Plastic packaging tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Plastic packaging tax, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.other_hmrc_taxes.plastic_packaging_tax + source_concept: obr.other_hmrc_taxes.plastic_packaging_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 12 (''Plastic + packaging tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_plastic_packaging_tax + label: Plastic packaging tax + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Plastic packaging tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Plastic packaging tax, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.other_hmrc_taxes.plastic_packaging_tax + source_concept: obr.other_hmrc_taxes.plastic_packaging_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 12 (''Plastic + packaging tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_plastic_packaging_tax + label: Plastic packaging tax + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Plastic packaging tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Plastic packaging tax, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.other_hmrc_taxes.plastic_packaging_tax + source_concept: obr.other_hmrc_taxes.plastic_packaging_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 12 (''Plastic + packaging tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.1' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_residential_property_developer_tax + label: Residential property developer tax + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Residential property developer tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Residential property developer tax, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.other_hmrc_taxes.residential_property_developer_tax + source_concept: obr.other_hmrc_taxes.residential_property_developer_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 13 (''Residential + property developer tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on + an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_residential_property_developer_tax + label: Residential property developer tax + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Residential property developer tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Residential property developer tax, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.other_hmrc_taxes.residential_property_developer_tax + source_concept: obr.other_hmrc_taxes.residential_property_developer_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 13 (''Residential + property developer tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on + an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_residential_property_developer_tax + label: Residential property developer tax + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Residential property developer tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Residential property developer tax, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.other_hmrc_taxes.residential_property_developer_tax + source_concept: obr.other_hmrc_taxes.residential_property_developer_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 13 (''Residential + property developer tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on + an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_residential_property_developer_tax + label: Residential property developer tax + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Residential property developer tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Residential property developer tax, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.other_hmrc_taxes.residential_property_developer_tax + source_concept: obr.other_hmrc_taxes.residential_property_developer_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 13 (''Residential + property developer tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on + an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_residential_property_developer_tax + label: Residential property developer tax + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Residential property developer tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Residential property developer tax, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.other_hmrc_taxes.residential_property_developer_tax + source_concept: obr.other_hmrc_taxes.residential_property_developer_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 13 (''Residential + property developer tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on + an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_residential_property_developer_tax + label: Residential property developer tax + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Residential property developer tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Residential property developer tax, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.other_hmrc_taxes.residential_property_developer_tax + source_concept: obr.other_hmrc_taxes.residential_property_developer_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 13 (''Residential + property developer tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on + an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_residential_property_developer_tax + label: Residential property developer tax + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Residential property developer tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Residential property developer tax, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.other_hmrc_taxes.residential_property_developer_tax + source_concept: obr.other_hmrc_taxes.residential_property_developer_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 13 (''Residential + property developer tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on + an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.1' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_carbon_border_adjustment_mechanism + label: Carbon border adjustment mechanism + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Carbon border adjustment mechanism + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Carbon border adjustment mechanism, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism + source_concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 14 (''Carbon + border adjustment mechanism''), GBP billion. Accrued basis (the table''s note). Note: All taxes + are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_carbon_border_adjustment_mechanism + label: Carbon border adjustment mechanism + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Carbon border adjustment mechanism + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Carbon border adjustment mechanism, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism + source_concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 14 (''Carbon + border adjustment mechanism''), GBP billion. Accrued basis (the table''s note). Note: All taxes + are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_carbon_border_adjustment_mechanism + label: Carbon border adjustment mechanism + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Carbon border adjustment mechanism + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Carbon border adjustment mechanism, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism + source_concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 14 (''Carbon + border adjustment mechanism''), GBP billion. Accrued basis (the table''s note). Note: All taxes + are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_carbon_border_adjustment_mechanism + label: Carbon border adjustment mechanism + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Carbon border adjustment mechanism + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Carbon border adjustment mechanism, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism + source_concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 14 (''Carbon + border adjustment mechanism''), GBP billion. Accrued basis (the table''s note). Note: All taxes + are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_carbon_border_adjustment_mechanism + label: Carbon border adjustment mechanism + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Carbon border adjustment mechanism + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Carbon border adjustment mechanism, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism + source_concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 14 (''Carbon + border adjustment mechanism''), GBP billion. Accrued basis (the table''s note). Note: All taxes + are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_carbon_border_adjustment_mechanism + label: Carbon border adjustment mechanism + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Carbon border adjustment mechanism + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Carbon border adjustment mechanism, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism + source_concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 14 (''Carbon + border adjustment mechanism''), GBP billion. Accrued basis (the table''s note). Note: All taxes + are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_carbon_border_adjustment_mechanism + label: Carbon border adjustment mechanism + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Carbon border adjustment mechanism + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Carbon border adjustment mechanism, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism + source_concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 14 (''Carbon + border adjustment mechanism''), GBP billion. Accrued basis (the table''s note). Note: All taxes + are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.1' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_vaping_tax + label: Vaping tax + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Vaping tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Vaping tax, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.other_hmrc_taxes.vaping_tax + source_concept: obr.other_hmrc_taxes.vaping_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 15 (''Vaping + tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_vaping_tax + label: Vaping tax + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Vaping tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Vaping tax, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.other_hmrc_taxes.vaping_tax + source_concept: obr.other_hmrc_taxes.vaping_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 15 (''Vaping + tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_vaping_tax + label: Vaping tax + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Vaping tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Vaping tax, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.other_hmrc_taxes.vaping_tax + source_concept: obr.other_hmrc_taxes.vaping_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 15 (''Vaping + tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_vaping_tax + label: Vaping tax + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Vaping tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Vaping tax, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.other_hmrc_taxes.vaping_tax + source_concept: obr.other_hmrc_taxes.vaping_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 15 (''Vaping + tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_vaping_tax + label: Vaping tax + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Vaping tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Vaping tax, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.other_hmrc_taxes.vaping_tax + source_concept: obr.other_hmrc_taxes.vaping_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 15 (''Vaping + tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_vaping_tax + label: Vaping tax + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Vaping tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Vaping tax, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.other_hmrc_taxes.vaping_tax + source_concept: obr.other_hmrc_taxes.vaping_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 15 (''Vaping + tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_vaping_tax + label: Vaping tax + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Vaping tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Vaping tax, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.other_hmrc_taxes.vaping_tax + source_concept: obr.other_hmrc_taxes.vaping_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 15 (''Vaping + tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.other_hmrc_taxes.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.other_hmrc_taxes.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.other_hmrc_taxes.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.1' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_other_hmrc_taxes + label: Other HMRC taxes1 + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Other HMRC taxes1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Other HMRC taxes1, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.other_hmrc_taxes.other_hmrc_taxes + source_concept: obr.other_hmrc_taxes.other_hmrc_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 16 (''Other + HMRC taxes1''), GBP billion. Accrued basis (the table''s note). Footnote 1: This is consistent with + the ''other HMRC taxes'' line in Table A.5 of the October 2026 Economic and fiscal outlook. Note: + All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.other_hmrc_taxes.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.other_hmrc_taxes.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.other_hmrc_taxes.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_other_hmrc_taxes + label: Other HMRC taxes1 + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Other HMRC taxes1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Other HMRC taxes1, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.other_hmrc_taxes.other_hmrc_taxes + source_concept: obr.other_hmrc_taxes.other_hmrc_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 16 (''Other + HMRC taxes1''), GBP billion. Accrued basis (the table''s note). Footnote 1: This is consistent with + the ''other HMRC taxes'' line in Table A.5 of the October 2026 Economic and fiscal outlook. Note: + All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.other_hmrc_taxes.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.other_hmrc_taxes.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.other_hmrc_taxes.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_other_hmrc_taxes + label: Other HMRC taxes1 + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Other HMRC taxes1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Other HMRC taxes1, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.other_hmrc_taxes.other_hmrc_taxes + source_concept: obr.other_hmrc_taxes.other_hmrc_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 16 (''Other + HMRC taxes1''), GBP billion. Accrued basis (the table''s note). Footnote 1: This is consistent with + the ''other HMRC taxes'' line in Table A.5 of the October 2026 Economic and fiscal outlook. Note: + All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.other_hmrc_taxes.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.other_hmrc_taxes.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.other_hmrc_taxes.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_other_hmrc_taxes + label: Other HMRC taxes1 + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Other HMRC taxes1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Other HMRC taxes1, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.other_hmrc_taxes.other_hmrc_taxes + source_concept: obr.other_hmrc_taxes.other_hmrc_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 16 (''Other + HMRC taxes1''), GBP billion. Accrued basis (the table''s note). Footnote 1: This is consistent with + the ''other HMRC taxes'' line in Table A.5 of the October 2026 Economic and fiscal outlook. Note: + All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.other_hmrc_taxes.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.other_hmrc_taxes.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.other_hmrc_taxes.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_other_hmrc_taxes + label: Other HMRC taxes1 + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Other HMRC taxes1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Other HMRC taxes1, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.other_hmrc_taxes.other_hmrc_taxes + source_concept: obr.other_hmrc_taxes.other_hmrc_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 16 (''Other + HMRC taxes1''), GBP billion. Accrued basis (the table''s note). Footnote 1: This is consistent with + the ''other HMRC taxes'' line in Table A.5 of the October 2026 Economic and fiscal outlook. Note: + All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.other_hmrc_taxes.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.other_hmrc_taxes.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.other_hmrc_taxes.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_other_hmrc_taxes + label: Other HMRC taxes1 + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Other HMRC taxes1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Other HMRC taxes1, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.other_hmrc_taxes.other_hmrc_taxes + source_concept: obr.other_hmrc_taxes.other_hmrc_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 16 (''Other + HMRC taxes1''), GBP billion. Accrued basis (the table''s note). Footnote 1: This is consistent with + the ''other HMRC taxes'' line in Table A.5 of the October 2026 Economic and fiscal outlook. Note: + All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.other_hmrc_taxes.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.other_hmrc_taxes.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.other_hmrc_taxes.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_other_hmrc_taxes + label: Other HMRC taxes1 + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Other HMRC taxes1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Other HMRC taxes1, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.other_hmrc_taxes.other_hmrc_taxes + source_concept: obr.other_hmrc_taxes.other_hmrc_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 16 (''Other + HMRC taxes1''), GBP billion. Accrued basis (the table''s note). Footnote 1: This is consistent with + the ''other HMRC taxes'' line in Table A.5 of the October 2026 Economic and fiscal outlook. Note: + All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_taxes.northern_ireland_domestic_rates.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.other_taxes.northern_ireland_domestic_rates.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_taxes.northern_ireland_domestic_rates.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.2' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_taxes_northern_ireland_domestic_rates + label: Northern Ireland domestic rates + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Northern Ireland domestic rates + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Northern Ireland domestic rates, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.other_taxes.northern_ireland_domestic_rates + source_concept: obr.other_taxes.northern_ireland_domestic_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 6 ('Northern + Ireland domestic rates'), GBP billion. The OBR also shows Northern Ireland domestic rates in expenditure + table 5.1, row 16 ('NI domestic rates', package obr-efo-expenditure-october-2026, line domestic_rates), + with different values; both are carried as published, and the OBR calls neither one regional or + district. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_taxes.northern_ireland_domestic_rates.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.other_taxes.northern_ireland_domestic_rates.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_taxes.northern_ireland_domestic_rates.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.2' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_taxes_northern_ireland_domestic_rates + label: Northern Ireland domestic rates + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Northern Ireland domestic rates + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Northern Ireland domestic rates, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.other_taxes.northern_ireland_domestic_rates + source_concept: obr.other_taxes.northern_ireland_domestic_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 6 ('Northern + Ireland domestic rates'), GBP billion. The OBR also shows Northern Ireland domestic rates in expenditure + table 5.1, row 16 ('NI domestic rates', package obr-efo-expenditure-october-2026, line domestic_rates), + with different values; both are carried as published, and the OBR calls neither one regional or + district. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_taxes.northern_ireland_domestic_rates.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.other_taxes.northern_ireland_domestic_rates.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_taxes.northern_ireland_domestic_rates.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.2' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_taxes_northern_ireland_domestic_rates + label: Northern Ireland domestic rates + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Northern Ireland domestic rates + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Northern Ireland domestic rates, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.other_taxes.northern_ireland_domestic_rates + source_concept: obr.other_taxes.northern_ireland_domestic_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 6 ('Northern + Ireland domestic rates'), GBP billion. The OBR also shows Northern Ireland domestic rates in expenditure + table 5.1, row 16 ('NI domestic rates', package obr-efo-expenditure-october-2026, line domestic_rates), + with different values; both are carried as published, and the OBR calls neither one regional or + district. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_taxes.northern_ireland_domestic_rates.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.other_taxes.northern_ireland_domestic_rates.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_taxes.northern_ireland_domestic_rates.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.2' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_taxes_northern_ireland_domestic_rates + label: Northern Ireland domestic rates + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Northern Ireland domestic rates + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Northern Ireland domestic rates, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.other_taxes.northern_ireland_domestic_rates + source_concept: obr.other_taxes.northern_ireland_domestic_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 6 ('Northern + Ireland domestic rates'), GBP billion. The OBR also shows Northern Ireland domestic rates in expenditure + table 5.1, row 16 ('NI domestic rates', package obr-efo-expenditure-october-2026, line domestic_rates), + with different values; both are carried as published, and the OBR calls neither one regional or + district. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_taxes.northern_ireland_domestic_rates.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.other_taxes.northern_ireland_domestic_rates.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_taxes.northern_ireland_domestic_rates.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.2' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_taxes_northern_ireland_domestic_rates + label: Northern Ireland domestic rates + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Northern Ireland domestic rates + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Northern Ireland domestic rates, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.other_taxes.northern_ireland_domestic_rates + source_concept: obr.other_taxes.northern_ireland_domestic_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 6 ('Northern + Ireland domestic rates'), GBP billion. The OBR also shows Northern Ireland domestic rates in expenditure + table 5.1, row 16 ('NI domestic rates', package obr-efo-expenditure-october-2026, line domestic_rates), + with different values; both are carried as published, and the OBR calls neither one regional or + district. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_taxes.northern_ireland_domestic_rates.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.other_taxes.northern_ireland_domestic_rates.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_taxes.northern_ireland_domestic_rates.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.2' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_taxes_northern_ireland_domestic_rates + label: Northern Ireland domestic rates + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Northern Ireland domestic rates + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Northern Ireland domestic rates, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.other_taxes.northern_ireland_domestic_rates + source_concept: obr.other_taxes.northern_ireland_domestic_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 6 ('Northern + Ireland domestic rates'), GBP billion. The OBR also shows Northern Ireland domestic rates in expenditure + table 5.1, row 16 ('NI domestic rates', package obr-efo-expenditure-october-2026, line domestic_rates), + with different values; both are carried as published, and the OBR calls neither one regional or + district. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_taxes.northern_ireland_domestic_rates.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.other_taxes.northern_ireland_domestic_rates.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_taxes.northern_ireland_domestic_rates.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.2' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_taxes_northern_ireland_domestic_rates + label: Northern Ireland domestic rates + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Northern Ireland domestic rates + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Northern Ireland domestic rates, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.other_taxes.northern_ireland_domestic_rates + source_concept: obr.other_taxes.northern_ireland_domestic_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 6 ('Northern + Ireland domestic rates'), GBP billion. The OBR also shows Northern Ireland domestic rates in expenditure + table 5.1, row 16 ('NI domestic rates', package obr-efo-expenditure-october-2026, line domestic_rates), + with different values; both are carried as published, and the OBR calls neither one regional or + district. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_taxes.northern_ireland_business_rates.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.other_taxes.northern_ireland_business_rates.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_taxes.northern_ireland_business_rates.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.2' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_taxes_northern_ireland_business_rates + label: Northern Ireland business rates + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Northern Ireland business rates + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Northern Ireland business rates, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.other_taxes.northern_ireland_business_rates + source_concept: obr.other_taxes.northern_ireland_business_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 7 ('Northern + Ireland business rates'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_taxes.northern_ireland_business_rates.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.other_taxes.northern_ireland_business_rates.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_taxes.northern_ireland_business_rates.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.2' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_taxes_northern_ireland_business_rates + label: Northern Ireland business rates + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Northern Ireland business rates + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Northern Ireland business rates, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.other_taxes.northern_ireland_business_rates + source_concept: obr.other_taxes.northern_ireland_business_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 7 ('Northern + Ireland business rates'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_taxes.northern_ireland_business_rates.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.other_taxes.northern_ireland_business_rates.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_taxes.northern_ireland_business_rates.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.2' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_taxes_northern_ireland_business_rates + label: Northern Ireland business rates + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Northern Ireland business rates + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Northern Ireland business rates, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.other_taxes.northern_ireland_business_rates + source_concept: obr.other_taxes.northern_ireland_business_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 7 ('Northern + Ireland business rates'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_taxes.northern_ireland_business_rates.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.other_taxes.northern_ireland_business_rates.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_taxes.northern_ireland_business_rates.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.2' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_taxes_northern_ireland_business_rates + label: Northern Ireland business rates + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Northern Ireland business rates + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Northern Ireland business rates, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.other_taxes.northern_ireland_business_rates + source_concept: obr.other_taxes.northern_ireland_business_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 7 ('Northern + Ireland business rates'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_taxes.northern_ireland_business_rates.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.other_taxes.northern_ireland_business_rates.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_taxes.northern_ireland_business_rates.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.2' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_taxes_northern_ireland_business_rates + label: Northern Ireland business rates + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Northern Ireland business rates + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Northern Ireland business rates, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.other_taxes.northern_ireland_business_rates + source_concept: obr.other_taxes.northern_ireland_business_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 7 ('Northern + Ireland business rates'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_taxes.northern_ireland_business_rates.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.other_taxes.northern_ireland_business_rates.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_taxes.northern_ireland_business_rates.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.2' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - 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value_id: other_taxes_economic_crime_levy + label: Economic crime levy + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Economic crime levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Economic crime levy, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.other_taxes.economic_crime_levy + source_concept: obr.other_taxes.economic_crime_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 12 ('Economic + crime levy'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_taxes.community_infrastructure_levy.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.other_taxes.community_infrastructure_levy.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_taxes.community_infrastructure_levy.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.2' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_taxes_community_infrastructure_levy + label: Community infrastructure levy + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Community infrastructure levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Community infrastructure levy, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.other_taxes.community_infrastructure_levy + source_concept: obr.other_taxes.community_infrastructure_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 13 ('Community + infrastructure levy'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_taxes.community_infrastructure_levy.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.other_taxes.community_infrastructure_levy.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_taxes.community_infrastructure_levy.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.2' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_taxes_community_infrastructure_levy + label: Community infrastructure levy + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Community infrastructure levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Community infrastructure levy, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.other_taxes.community_infrastructure_levy + source_concept: obr.other_taxes.community_infrastructure_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 13 ('Community + infrastructure levy'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_taxes.community_infrastructure_levy.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.other_taxes.community_infrastructure_levy.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_taxes.community_infrastructure_levy.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.2' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - 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value_id: other_taxes_international_student_levy + label: International student levy + ordinal: 0 + row_number: 30 + expected_row_header_column: B + expected_row_header: International student levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: International student levy, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.other_taxes.international_student_levy + source_concept: obr.other_taxes.international_student_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 30 ('International + student levy'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_taxes.landlord_registration_fees.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.other_taxes.landlord_registration_fees.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_taxes.landlord_registration_fees.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.2' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_taxes_landlord_registration_fees + label: Landlord Registration Fees + ordinal: 0 + row_number: 31 + expected_row_header_column: B + expected_row_header: Landlord Registration Fees + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Landlord Registration Fees, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.other_taxes.landlord_registration_fees + source_concept: obr.other_taxes.landlord_registration_fees + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 31 ('Landlord + Registration Fees'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_taxes.landlord_registration_fees.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.other_taxes.landlord_registration_fees.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_taxes.landlord_registration_fees.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.2' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_taxes_landlord_registration_fees + label: Landlord Registration Fees + ordinal: 0 + row_number: 31 + expected_row_header_column: B + expected_row_header: Landlord Registration Fees + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Landlord Registration Fees, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.other_taxes.landlord_registration_fees + source_concept: obr.other_taxes.landlord_registration_fees + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 31 ('Landlord + Registration Fees'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_taxes.landlord_registration_fees.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.other_taxes.landlord_registration_fees.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_taxes.landlord_registration_fees.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.2' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_taxes_landlord_registration_fees + label: Landlord Registration Fees + ordinal: 0 + row_number: 31 + expected_row_header_column: B + expected_row_header: Landlord Registration Fees + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Landlord Registration Fees, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.other_taxes.landlord_registration_fees + source_concept: obr.other_taxes.landlord_registration_fees + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 31 ('Landlord + Registration Fees'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_taxes.landlord_registration_fees.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.other_taxes.landlord_registration_fees.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_taxes.landlord_registration_fees.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.2' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_taxes_landlord_registration_fees + label: Landlord Registration Fees + ordinal: 0 + row_number: 31 + expected_row_header_column: B + expected_row_header: Landlord Registration Fees + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Landlord Registration Fees, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.other_taxes.landlord_registration_fees + source_concept: obr.other_taxes.landlord_registration_fees + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 31 ('Landlord + Registration Fees'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_taxes.landlord_registration_fees.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.other_taxes.landlord_registration_fees.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_taxes.landlord_registration_fees.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.2' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_taxes_landlord_registration_fees + label: Landlord Registration Fees + ordinal: 0 + row_number: 31 + expected_row_header_column: B + expected_row_header: Landlord Registration Fees + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Landlord Registration Fees, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.other_taxes.landlord_registration_fees + source_concept: obr.other_taxes.landlord_registration_fees + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 31 ('Landlord + Registration Fees'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_taxes.landlord_registration_fees.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.other_taxes.landlord_registration_fees.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_taxes.landlord_registration_fees.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.2' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_taxes_landlord_registration_fees + label: Landlord Registration Fees + ordinal: 0 + row_number: 31 + expected_row_header_column: B + expected_row_header: Landlord Registration Fees + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Landlord Registration Fees, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.other_taxes.landlord_registration_fees + source_concept: obr.other_taxes.landlord_registration_fees + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 31 ('Landlord + Registration Fees'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_taxes.landlord_registration_fees.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.other_taxes.landlord_registration_fees.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_taxes.landlord_registration_fees.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.2' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_taxes_landlord_registration_fees + label: Landlord Registration Fees + ordinal: 0 + row_number: 31 + expected_row_header_column: B + expected_row_header: Landlord Registration Fees + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Landlord Registration Fees, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.other_taxes.landlord_registration_fees + source_concept: obr.other_taxes.landlord_registration_fees + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.2, row 31 ('Landlord + Registration Fees'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_taxes.other_taxes.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.other_taxes.other_taxes.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_taxes.other_taxes.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.2' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_taxes_other_taxes + label: Other taxes1 + ordinal: 0 + row_number: 32 + expected_row_header_column: B + expected_row_header: Other taxes1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other taxes1, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.other_taxes.other_taxes + source_concept: obr.other_taxes.other_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.2, row 32 (''Other + taxes1''), GBP billion. Footnote 1: This is consistent with the ''other taxes'' line in Table A.5 + of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_taxes.other_taxes.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.other_taxes.other_taxes.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_taxes.other_taxes.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.2' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_taxes_other_taxes + label: Other taxes1 + ordinal: 0 + row_number: 32 + expected_row_header_column: B + expected_row_header: Other taxes1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other taxes1, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.other_taxes.other_taxes + source_concept: obr.other_taxes.other_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.2, row 32 (''Other + taxes1''), GBP billion. Footnote 1: This is consistent with the ''other taxes'' line in Table A.5 + of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_taxes.other_taxes.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.other_taxes.other_taxes.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_taxes.other_taxes.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.2' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_taxes_other_taxes + label: Other taxes1 + ordinal: 0 + row_number: 32 + expected_row_header_column: B + expected_row_header: Other taxes1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other taxes1, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.other_taxes.other_taxes + source_concept: obr.other_taxes.other_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.2, row 32 (''Other + taxes1''), GBP billion. Footnote 1: This is consistent with the ''other taxes'' line in Table A.5 + of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_taxes.other_taxes.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.other_taxes.other_taxes.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_taxes.other_taxes.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.2' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_taxes_other_taxes + label: Other taxes1 + ordinal: 0 + row_number: 32 + expected_row_header_column: B + expected_row_header: Other taxes1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other taxes1, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.other_taxes.other_taxes + source_concept: obr.other_taxes.other_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.2, row 32 (''Other + taxes1''), GBP billion. Footnote 1: This is consistent with the ''other taxes'' line in Table A.5 + of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_taxes.other_taxes.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.other_taxes.other_taxes.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_taxes.other_taxes.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.2' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_taxes_other_taxes + label: Other taxes1 + ordinal: 0 + row_number: 32 + expected_row_header_column: B + expected_row_header: Other taxes1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other taxes1, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.other_taxes.other_taxes + source_concept: obr.other_taxes.other_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.2, row 32 (''Other + taxes1''), GBP billion. Footnote 1: This is consistent with the ''other taxes'' line in Table A.5 + of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_taxes.other_taxes.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.other_taxes.other_taxes.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_taxes.other_taxes.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.2' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_taxes_other_taxes + label: Other taxes1 + ordinal: 0 + row_number: 32 + expected_row_header_column: B + expected_row_header: Other taxes1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other taxes1, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.other_taxes.other_taxes + source_concept: obr.other_taxes.other_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.2, row 32 (''Other + taxes1''), GBP billion. Footnote 1: This is consistent with the ''other taxes'' line in Table A.5 + of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_taxes.other_taxes.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.other_taxes.other_taxes.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_taxes.other_taxes.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.2' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_taxes_other_taxes + label: Other taxes1 + ordinal: 0 + row_number: 32 + expected_row_header_column: B + expected_row_header: Other taxes1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.2 Other taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other taxes1, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.other_taxes.other_taxes + source_concept: obr.other_taxes.other_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.2, row 32 (''Other + taxes1''), GBP billion. Footnote 1: This is consistent with the ''other taxes'' line in Table A.5 + of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.cg_current_transfers_from_households.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.cg_current_transfers_from_households.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.cg_current_transfers_from_households.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.3' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_cg_current_transfers_from_households + label: CG current transfers from households + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: CG current transfers from households + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: CG current transfers from households, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.other_receipts.cg_current_transfers_from_households + source_concept: obr.other_receipts.cg_current_transfers_from_households + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 6 ('CG current + transfers from households'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.cg_current_transfers_from_households.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.cg_current_transfers_from_households.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.cg_current_transfers_from_households.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_cg_current_transfers_from_households + label: CG current transfers from households + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: CG current transfers from households + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: CG current transfers from households, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.other_receipts.cg_current_transfers_from_households + source_concept: obr.other_receipts.cg_current_transfers_from_households + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 6 ('CG current + transfers from households'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.cg_current_transfers_from_households.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.cg_current_transfers_from_households.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.cg_current_transfers_from_households.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_cg_current_transfers_from_households + label: CG current transfers from households + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: CG current transfers from households + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: CG current transfers from households, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.other_receipts.cg_current_transfers_from_households + source_concept: obr.other_receipts.cg_current_transfers_from_households + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 6 ('CG current + transfers from households'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.cg_current_transfers_from_households.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.cg_current_transfers_from_households.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.cg_current_transfers_from_households.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_cg_current_transfers_from_households + label: CG current transfers from households + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: CG current transfers from households + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: CG current transfers from households, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.other_receipts.cg_current_transfers_from_households + source_concept: obr.other_receipts.cg_current_transfers_from_households + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 6 ('CG current + transfers from households'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.cg_current_transfers_from_households.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.cg_current_transfers_from_households.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.cg_current_transfers_from_households.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_cg_current_transfers_from_households + label: CG current transfers from households + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: CG current transfers from households + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: CG current transfers from households, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.other_receipts.cg_current_transfers_from_households + source_concept: obr.other_receipts.cg_current_transfers_from_households + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 6 ('CG current + transfers from households'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.cg_current_transfers_from_households.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.cg_current_transfers_from_households.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.cg_current_transfers_from_households.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_cg_current_transfers_from_households + label: CG current transfers from households + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: CG current transfers from households + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: CG current transfers from households, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.other_receipts.cg_current_transfers_from_households + source_concept: obr.other_receipts.cg_current_transfers_from_households + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 6 ('CG current + transfers from households'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.cg_current_transfers_from_households.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.cg_current_transfers_from_households.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.cg_current_transfers_from_households.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_cg_current_transfers_from_households + label: CG current transfers from households + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: CG current transfers from households + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: CG current transfers from households, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.other_receipts.cg_current_transfers_from_households + source_concept: obr.other_receipts.cg_current_transfers_from_households + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 6 ('CG current + transfers from households'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.fines_and_penalties.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.fines_and_penalties.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.fines_and_penalties.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.3' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_fines_and_penalties + label: Fines and penalties + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Fines and penalties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Fines and penalties, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.other_receipts.fines_and_penalties + source_concept: obr.other_receipts.fines_and_penalties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 8 ('Fines and + penalties'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.fines_and_penalties.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.fines_and_penalties.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.fines_and_penalties.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_fines_and_penalties + label: Fines and penalties + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Fines and penalties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Fines and penalties, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.other_receipts.fines_and_penalties + source_concept: obr.other_receipts.fines_and_penalties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 8 ('Fines and + penalties'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.fines_and_penalties.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.fines_and_penalties.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.fines_and_penalties.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_fines_and_penalties + label: Fines and penalties + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Fines and penalties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Fines and penalties, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.other_receipts.fines_and_penalties + source_concept: obr.other_receipts.fines_and_penalties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 8 ('Fines and + penalties'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.fines_and_penalties.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.fines_and_penalties.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.fines_and_penalties.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_fines_and_penalties + label: Fines and penalties + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Fines and penalties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Fines and penalties, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.other_receipts.fines_and_penalties + source_concept: obr.other_receipts.fines_and_penalties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 8 ('Fines and + penalties'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.fines_and_penalties.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.fines_and_penalties.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.fines_and_penalties.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_fines_and_penalties + label: Fines and penalties + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Fines and penalties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Fines and penalties, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.other_receipts.fines_and_penalties + source_concept: obr.other_receipts.fines_and_penalties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 8 ('Fines and + penalties'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.fines_and_penalties.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.fines_and_penalties.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.fines_and_penalties.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - 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value_id: other_receipts_fines_and_penalties + label: Fines and penalties + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Fines and penalties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Fines and penalties, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.other_receipts.fines_and_penalties + source_concept: obr.other_receipts.fines_and_penalties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 8 ('Fines and + penalties'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.imputed_receipts_related_to_royal_mail_pension_plan_transfer.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.imputed_receipts_related_to_royal_mail_pension_plan_transfer.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.imputed_receipts_related_to_royal_mail_pension_plan_transfer.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.3' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_imputed_receipts_related_to_royal_mail_pension_plan_transfer + label: Imputed receipts related to Royal Mail pension plan transfer + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Imputed receipts related to Royal Mail pension plan transfer + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Imputed receipts related to Royal Mail pension plan transfer, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.other_receipts.imputed_receipts_related_to_royal_mail_pension_plan_transfer + source_concept: obr.other_receipts.imputed_receipts_related_to_royal_mail_pension_plan_transfer + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 9 ('Imputed + receipts related to Royal Mail pension plan transfer'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.imputed_receipts_related_to_royal_mail_pension_plan_transfer.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.imputed_receipts_related_to_royal_mail_pension_plan_transfer.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.imputed_receipts_related_to_royal_mail_pension_plan_transfer.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_imputed_receipts_related_to_royal_mail_pension_plan_transfer + label: Imputed receipts related to Royal Mail pension plan transfer + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Imputed receipts related to Royal Mail pension plan transfer + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Imputed receipts related to Royal Mail pension plan transfer, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.other_receipts.imputed_receipts_related_to_royal_mail_pension_plan_transfer + source_concept: obr.other_receipts.imputed_receipts_related_to_royal_mail_pension_plan_transfer + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 9 ('Imputed + receipts related to Royal Mail pension plan transfer'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.imputed_receipts_related_to_royal_mail_pension_plan_transfer.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.imputed_receipts_related_to_royal_mail_pension_plan_transfer.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.imputed_receipts_related_to_royal_mail_pension_plan_transfer.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - 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value_id: other_receipts_imputed_receipts_related_to_royal_mail_pension_plan_transfer + label: Imputed receipts related to Royal Mail pension plan transfer + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Imputed receipts related to Royal Mail pension plan transfer + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Imputed receipts related to Royal Mail pension plan transfer, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.other_receipts.imputed_receipts_related_to_royal_mail_pension_plan_transfer + source_concept: obr.other_receipts.imputed_receipts_related_to_royal_mail_pension_plan_transfer + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 9 ('Imputed + receipts related to Royal Mail pension plan transfer'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.imputed_receipts_related_to_royal_mail_pension_plan_transfer.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.imputed_receipts_related_to_royal_mail_pension_plan_transfer.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.imputed_receipts_related_to_royal_mail_pension_plan_transfer.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - 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value_id: other_receipts_imputed_receipts_related_to_royal_mail_pension_plan_transfer + label: Imputed receipts related to Royal Mail pension plan transfer + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Imputed receipts related to Royal Mail pension plan transfer + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Imputed receipts related to Royal Mail pension plan transfer, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.other_receipts.imputed_receipts_related_to_royal_mail_pension_plan_transfer + source_concept: obr.other_receipts.imputed_receipts_related_to_royal_mail_pension_plan_transfer + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 9 ('Imputed + receipts related to Royal Mail pension plan transfer'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.imputed_receipts_related_to_royal_mail_pension_plan_transfer.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.imputed_receipts_related_to_royal_mail_pension_plan_transfer.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.imputed_receipts_related_to_royal_mail_pension_plan_transfer.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_imputed_receipts_related_to_royal_mail_pension_plan_transfer + label: Imputed receipts related to Royal Mail pension plan transfer + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Imputed receipts related to Royal Mail pension plan transfer + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Imputed receipts related to Royal Mail pension plan transfer, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.other_receipts.imputed_receipts_related_to_royal_mail_pension_plan_transfer + source_concept: obr.other_receipts.imputed_receipts_related_to_royal_mail_pension_plan_transfer + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 9 ('Imputed + receipts related to Royal Mail pension plan transfer'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.other_current_transfers.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.other_current_transfers.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.other_current_transfers.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.3' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_other_current_transfers + label: Other current transfers + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Other current transfers + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other current transfers, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.other_receipts.other_current_transfers + source_concept: obr.other_receipts.other_current_transfers + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 10 ('Other current + transfers'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.other_current_transfers.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.other_current_transfers.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.other_current_transfers.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_other_current_transfers + label: Other current transfers + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Other current transfers + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other current transfers, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.other_receipts.other_current_transfers + source_concept: obr.other_receipts.other_current_transfers + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 10 ('Other current + transfers'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.other_current_transfers.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.other_current_transfers.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.other_current_transfers.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_other_current_transfers + label: Other current transfers + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Other current transfers + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other current transfers, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.other_receipts.other_current_transfers + source_concept: obr.other_receipts.other_current_transfers + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 10 ('Other current + transfers'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.other_current_transfers.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.other_current_transfers.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.other_current_transfers.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_other_current_transfers + label: Other current transfers + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Other current transfers + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other current transfers, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.other_receipts.other_current_transfers + source_concept: obr.other_receipts.other_current_transfers + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 10 ('Other current + transfers'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.other_current_transfers.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.other_current_transfers.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.other_current_transfers.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - 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value_id: other_receipts_less_la_business_rates_payments + label: less LA business rates payments + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: less LA business rates payments + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: less LA business rates payments, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.other_receipts.less_la_business_rates_payments + source_concept: obr.other_receipts.less_la_business_rates_payments + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 12 ('less LA + business rates payments'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.less_la_business_rates_payments.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.less_la_business_rates_payments.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.less_la_business_rates_payments.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_less_la_business_rates_payments + label: less LA business rates payments + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: less LA business rates payments + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: less LA business rates payments, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.other_receipts.less_la_business_rates_payments + source_concept: obr.other_receipts.less_la_business_rates_payments + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 12 ('less LA + business rates payments'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.less_la_business_rates_payments.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.less_la_business_rates_payments.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.less_la_business_rates_payments.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - 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value_id: other_receipts_less_pc_onshore_ct_payments + label: less PC onshore CT payments + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: less PC onshore CT payments + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: less PC onshore CT payments, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.other_receipts.less_pc_onshore_ct_payments + source_concept: obr.other_receipts.less_pc_onshore_ct_payments + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 13 ('less PC + onshore CT payments'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.less_pc_onshore_ct_payments.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.less_pc_onshore_ct_payments.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.less_pc_onshore_ct_payments.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_less_pc_onshore_ct_payments + label: less PC onshore CT payments + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: less PC onshore CT payments + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: less PC onshore CT payments, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.other_receipts.less_pc_onshore_ct_payments + source_concept: obr.other_receipts.less_pc_onshore_ct_payments + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 13 ('less PC + onshore CT payments'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.la_rent.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.la_rent.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.la_rent.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.3' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_la_rent + label: LA rent + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: LA rent + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: LA rent, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.other_receipts.la_rent + source_concept: obr.other_receipts.la_rent + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 14 ('LA rent'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.la_rent.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.la_rent.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.la_rent.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_la_rent + label: LA rent + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: LA rent + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: LA rent, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.other_receipts.la_rent + source_concept: obr.other_receipts.la_rent + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 14 ('LA rent'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.la_rent.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.la_rent.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.la_rent.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_la_rent + label: LA rent + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: LA rent + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: LA rent, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.other_receipts.la_rent + source_concept: obr.other_receipts.la_rent + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 14 ('LA rent'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.la_rent.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.la_rent.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.la_rent.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_la_rent + label: LA rent + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: LA rent + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: LA rent, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.other_receipts.la_rent + source_concept: obr.other_receipts.la_rent + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 14 ('LA rent'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.la_rent.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.la_rent.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.la_rent.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_la_rent + label: LA rent + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: LA rent + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: LA rent, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.other_receipts.la_rent + source_concept: obr.other_receipts.la_rent + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 14 ('LA rent'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.la_rent.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.la_rent.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.la_rent.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_la_rent + label: LA rent + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: LA rent + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: LA rent, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.other_receipts.la_rent + source_concept: obr.other_receipts.la_rent + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 14 ('LA rent'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.la_rent.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.la_rent.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.la_rent.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_la_rent + label: LA rent + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: LA rent + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: LA rent, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.other_receipts.la_rent + source_concept: obr.other_receipts.la_rent + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 14 ('LA rent'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.pc_rent.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.pc_rent.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.pc_rent.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.3' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_pc_rent + label: PC rent + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: PC rent + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: PC rent, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.other_receipts.pc_rent + source_concept: obr.other_receipts.pc_rent + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 15 ('PC rent'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.pc_rent.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.pc_rent.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.pc_rent.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_pc_rent + label: PC rent + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: PC rent + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: PC rent, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.other_receipts.pc_rent + source_concept: obr.other_receipts.pc_rent + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 15 ('PC rent'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.pc_rent.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.pc_rent.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.pc_rent.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_pc_rent + label: PC rent + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: PC rent + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: PC rent, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.other_receipts.pc_rent + source_concept: obr.other_receipts.pc_rent + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 15 ('PC rent'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.pc_rent.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.pc_rent.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.pc_rent.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_pc_rent + label: PC rent + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: PC rent + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: PC rent, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.other_receipts.pc_rent + source_concept: obr.other_receipts.pc_rent + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 15 ('PC rent'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.pc_rent.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.pc_rent.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.pc_rent.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_pc_rent + label: PC rent + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: PC rent + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: PC rent, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.other_receipts.pc_rent + source_concept: obr.other_receipts.pc_rent + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 15 ('PC rent'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.pc_rent.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.pc_rent.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.pc_rent.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_pc_rent + label: PC rent + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: PC rent + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: PC rent, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.other_receipts.pc_rent + source_concept: obr.other_receipts.pc_rent + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 15 ('PC rent'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.pc_rent.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.pc_rent.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.pc_rent.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_pc_rent + label: PC rent + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: PC rent + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: PC rent, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.other_receipts.pc_rent + source_concept: obr.other_receipts.pc_rent + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 15 ('PC rent'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.mobile_phone_accruals.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.mobile_phone_accruals.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.mobile_phone_accruals.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.3' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_mobile_phone_accruals + label: Mobile phone accruals + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Mobile phone accruals + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Mobile phone accruals, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.other_receipts.mobile_phone_accruals + source_concept: obr.other_receipts.mobile_phone_accruals + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 16 ('Mobile + phone accruals'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.mobile_phone_accruals.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.mobile_phone_accruals.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.mobile_phone_accruals.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_mobile_phone_accruals + label: Mobile phone accruals + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Mobile phone accruals + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Mobile phone accruals, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.other_receipts.mobile_phone_accruals + source_concept: obr.other_receipts.mobile_phone_accruals + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 16 ('Mobile + phone accruals'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.mobile_phone_accruals.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.mobile_phone_accruals.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.mobile_phone_accruals.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_mobile_phone_accruals + label: Mobile phone accruals + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Mobile phone accruals + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Mobile phone accruals, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.other_receipts.mobile_phone_accruals + source_concept: obr.other_receipts.mobile_phone_accruals + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 16 ('Mobile + phone accruals'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.mobile_phone_accruals.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.mobile_phone_accruals.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.mobile_phone_accruals.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_mobile_phone_accruals + label: Mobile phone accruals + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Mobile phone accruals + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Mobile phone accruals, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.other_receipts.mobile_phone_accruals + source_concept: obr.other_receipts.mobile_phone_accruals + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 16 ('Mobile + phone accruals'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.mobile_phone_accruals.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.mobile_phone_accruals.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.mobile_phone_accruals.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_mobile_phone_accruals + label: Mobile phone accruals + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Mobile phone accruals + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Mobile phone accruals, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.other_receipts.mobile_phone_accruals + source_concept: obr.other_receipts.mobile_phone_accruals + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 16 ('Mobile + phone accruals'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.mobile_phone_accruals.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.mobile_phone_accruals.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.mobile_phone_accruals.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_mobile_phone_accruals + label: Mobile phone accruals + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Mobile phone accruals + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Mobile phone accruals, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.other_receipts.mobile_phone_accruals + source_concept: obr.other_receipts.mobile_phone_accruals + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 16 ('Mobile + phone accruals'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.mobile_phone_accruals.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.mobile_phone_accruals.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.mobile_phone_accruals.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_mobile_phone_accruals + label: Mobile phone accruals + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Mobile phone accruals + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Mobile phone accruals, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.other_receipts.mobile_phone_accruals + source_concept: obr.other_receipts.mobile_phone_accruals + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.3, row 16 ('Mobile + phone accruals'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.other_receipts.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.other_receipts.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.other_receipts.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.3' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_other_receipts + label: Other receipts1 + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Other receipts1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other receipts1, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.other_receipts.other_receipts + source_concept: obr.other_receipts.other_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.3, row 17 (''Other + receipts1''), GBP billion. Footnote 1: This is consistent with the ''other receipts'' line in Table + A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.other_receipts.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.other_receipts.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.other_receipts.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_other_receipts + label: Other receipts1 + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Other receipts1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other receipts1, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.other_receipts.other_receipts + source_concept: obr.other_receipts.other_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.3, row 17 (''Other + receipts1''), GBP billion. Footnote 1: This is consistent with the ''other receipts'' line in Table + A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.other_receipts.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.other_receipts.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.other_receipts.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_other_receipts + label: Other receipts1 + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Other receipts1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other receipts1, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.other_receipts.other_receipts + source_concept: obr.other_receipts.other_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.3, row 17 (''Other + receipts1''), GBP billion. Footnote 1: This is consistent with the ''other receipts'' line in Table + A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.other_receipts.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.other_receipts.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.other_receipts.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_other_receipts + label: Other receipts1 + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Other receipts1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other receipts1, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.other_receipts.other_receipts + source_concept: obr.other_receipts.other_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.3, row 17 (''Other + receipts1''), GBP billion. Footnote 1: This is consistent with the ''other receipts'' line in Table + A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.other_receipts.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.other_receipts.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.other_receipts.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_other_receipts + label: Other receipts1 + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Other receipts1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other receipts1, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.other_receipts.other_receipts + source_concept: obr.other_receipts.other_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.3, row 17 (''Other + receipts1''), GBP billion. Footnote 1: This is consistent with the ''other receipts'' line in Table + A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.other_receipts.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.other_receipts.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.other_receipts.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_other_receipts + label: Other receipts1 + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Other receipts1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other receipts1, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.other_receipts.other_receipts + source_concept: obr.other_receipts.other_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.3, row 17 (''Other + receipts1''), GBP billion. Footnote 1: This is consistent with the ''other receipts'' line in Table + A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_receipts.other_receipts.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.other_receipts.other_receipts.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_receipts.other_receipts.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.3' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: other_receipts_other_receipts + label: Other receipts1 + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Other receipts1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.3 Other receipts + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other receipts1, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.other_receipts.other_receipts + source_concept: obr.other_receipts.other_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.3, row 17 (''Other + receipts1''), GBP billion. Footnote 1: This is consistent with the ''other receipts'' line in Table + A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.income_tax_and_nics.pay_as_you_earn.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.income_tax_and_nics.pay_as_you_earn.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax_and_nics.pay_as_you_earn.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.4' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: income_tax_and_nics_pay_as_you_earn + label: Pay as you earn + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Pay as you earn + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.4 Income tax and NICs forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Pay as you earn, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.income_tax_and_nics.pay_as_you_earn + source_concept: obr.income_tax_and_nics.pay_as_you_earn + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 8 ('Pay as you + earn'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.income_tax_and_nics.pay_as_you_earn.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.income_tax_and_nics.pay_as_you_earn.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax_and_nics.pay_as_you_earn.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.4' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: income_tax_and_nics_pay_as_you_earn + label: Pay as you earn + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Pay as you earn + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.4 Income tax and NICs forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Pay as you earn, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.income_tax_and_nics.pay_as_you_earn + source_concept: obr.income_tax_and_nics.pay_as_you_earn + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 8 ('Pay as you + earn'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.income_tax_and_nics.pay_as_you_earn.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.income_tax_and_nics.pay_as_you_earn.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax_and_nics.pay_as_you_earn.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.4' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: income_tax_and_nics_pay_as_you_earn + label: Pay as you earn + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Pay as you earn + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.4 Income tax and NICs forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Pay as you earn, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.income_tax_and_nics.pay_as_you_earn + source_concept: obr.income_tax_and_nics.pay_as_you_earn + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 8 ('Pay as you + earn'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.income_tax_and_nics.pay_as_you_earn.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.income_tax_and_nics.pay_as_you_earn.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax_and_nics.pay_as_you_earn.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.4' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - 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value_id: income_tax_and_nics_simple_assessment + label: Simple assessment + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Simple assessment + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.4 Income tax and NICs forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Simple assessment, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.income_tax_and_nics.simple_assessment + source_concept: obr.income_tax_and_nics.simple_assessment + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 13 ('Simple + assessment'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.income_tax_and_nics.other_it.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.income_tax_and_nics.other_it.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax_and_nics.other_it.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.4' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - 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Footnote 1: Includes investigation settlements and unallocated receipts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.income_tax_and_nics.other_it.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.income_tax_and_nics.other_it.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax_and_nics.other_it.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.4' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: income_tax_and_nics_other_it + label: Other IT1 + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Other IT1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.4 Income tax and NICs forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other IT1, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.income_tax_and_nics.other_it + source_concept: obr.income_tax_and_nics.other_it + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.4, row 14 (''Other + IT1''), GBP billion. Footnote 1: Includes investigation settlements and unallocated receipts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.income_tax_and_nics.other_it.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.income_tax_and_nics.other_it.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax_and_nics.other_it.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.4' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: income_tax_and_nics_other_it + label: Other IT1 + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Other IT1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.4 Income tax and NICs forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other IT1, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.income_tax_and_nics.other_it + source_concept: obr.income_tax_and_nics.other_it + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.4, row 14 (''Other + IT1''), GBP billion. Footnote 1: Includes investigation settlements and unallocated receipts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.income_tax_and_nics.other_it.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.income_tax_and_nics.other_it.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax_and_nics.other_it.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.4' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: income_tax_and_nics_other_it + label: Other IT1 + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Other IT1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.4 Income tax and NICs forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other IT1, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.income_tax_and_nics.other_it + source_concept: obr.income_tax_and_nics.other_it + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.4, row 14 (''Other + IT1''), GBP billion. Footnote 1: Includes investigation settlements and unallocated receipts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.income_tax_and_nics.other_it.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.income_tax_and_nics.other_it.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax_and_nics.other_it.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.4' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: income_tax_and_nics_other_it + label: Other IT1 + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Other IT1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.4 Income tax and NICs forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other IT1, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.income_tax_and_nics.other_it + source_concept: obr.income_tax_and_nics.other_it + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.4, row 14 (''Other + IT1''), GBP billion. Footnote 1: Includes investigation settlements and unallocated receipts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.income_tax_and_nics.other_it.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.income_tax_and_nics.other_it.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax_and_nics.other_it.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.4' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: income_tax_and_nics_other_it + label: Other IT1 + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Other IT1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.4 Income tax and NICs forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other IT1, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.income_tax_and_nics.other_it + source_concept: obr.income_tax_and_nics.other_it + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.4, row 14 (''Other + IT1''), GBP billion. Footnote 1: Includes investigation settlements and unallocated receipts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.income_tax_and_nics.other_it.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.income_tax_and_nics.other_it.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax_and_nics.other_it.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.4' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: income_tax_and_nics_other_it + label: Other IT1 + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Other IT1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.4 Income tax and NICs forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other IT1, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.income_tax_and_nics.other_it + source_concept: obr.income_tax_and_nics.other_it + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.4, row 14 (''Other + IT1''), GBP billion. Footnote 1: Includes investigation settlements and unallocated receipts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.income_tax_and_nics.national_insurance_contributions.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.income_tax_and_nics.national_insurance_contributions.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax_and_nics.national_insurance_contributions.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.4' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: income_tax_and_nics_national_insurance_contributions + label: National insurance contributions + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: National insurance contributions + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.4 Income tax and NICs forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: National insurance contributions, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.income_tax_and_nics.national_insurance_contributions + source_concept: obr.income_tax_and_nics.national_insurance_contributions + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 15 ('National + insurance contributions'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.income_tax_and_nics.national_insurance_contributions.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.income_tax_and_nics.national_insurance_contributions.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax_and_nics.national_insurance_contributions.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.4' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - 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value_id: income_tax_and_nics_national_insurance_contributions + label: National insurance contributions + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: National insurance contributions + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.4 Income tax and NICs forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: National insurance contributions, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.income_tax_and_nics.national_insurance_contributions + source_concept: obr.income_tax_and_nics.national_insurance_contributions + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 15 ('National + insurance contributions'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.income_tax_and_nics.statutory_payment_recoveries.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.income_tax_and_nics.statutory_payment_recoveries.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax_and_nics.statutory_payment_recoveries.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.4' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: income_tax_and_nics_statutory_payment_recoveries + label: Statutory payment recoveries + ordinal: 0 + row_number: 20 + expected_row_header_column: B + expected_row_header: Statutory payment recoveries + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.4 Income tax and NICs forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Statutory payment recoveries, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.income_tax_and_nics.statutory_payment_recoveries + source_concept: obr.income_tax_and_nics.statutory_payment_recoveries + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 20 ('Statutory + payment recoveries'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.income_tax_and_nics.statutory_payment_recoveries.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.income_tax_and_nics.statutory_payment_recoveries.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax_and_nics.statutory_payment_recoveries.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.4' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: income_tax_and_nics_statutory_payment_recoveries + label: Statutory payment recoveries + ordinal: 0 + row_number: 20 + expected_row_header_column: B + expected_row_header: Statutory payment recoveries + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.4 Income tax and NICs forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Statutory payment recoveries, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.income_tax_and_nics.statutory_payment_recoveries + source_concept: obr.income_tax_and_nics.statutory_payment_recoveries + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 20 ('Statutory + payment recoveries'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.income_tax_and_nics.statutory_payment_recoveries.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.income_tax_and_nics.statutory_payment_recoveries.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax_and_nics.statutory_payment_recoveries.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.4' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: income_tax_and_nics_statutory_payment_recoveries + label: Statutory payment recoveries + ordinal: 0 + row_number: 20 + expected_row_header_column: B + expected_row_header: Statutory payment recoveries + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.4 Income tax and NICs forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Statutory payment recoveries, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.income_tax_and_nics.statutory_payment_recoveries + source_concept: obr.income_tax_and_nics.statutory_payment_recoveries + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 20 ('Statutory + payment recoveries'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.income_tax_and_nics.statutory_payment_recoveries.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.income_tax_and_nics.statutory_payment_recoveries.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax_and_nics.statutory_payment_recoveries.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.4' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: income_tax_and_nics_statutory_payment_recoveries + label: Statutory payment recoveries + ordinal: 0 + row_number: 20 + expected_row_header_column: B + expected_row_header: Statutory payment recoveries + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.4 Income tax and NICs forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Statutory payment recoveries, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.income_tax_and_nics.statutory_payment_recoveries + source_concept: obr.income_tax_and_nics.statutory_payment_recoveries + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 20 ('Statutory + payment recoveries'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.income_tax_and_nics.statutory_payment_recoveries.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.income_tax_and_nics.statutory_payment_recoveries.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax_and_nics.statutory_payment_recoveries.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.4' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: income_tax_and_nics_statutory_payment_recoveries + label: Statutory payment recoveries + ordinal: 0 + row_number: 20 + expected_row_header_column: B + expected_row_header: Statutory payment recoveries + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.4 Income tax and NICs forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Statutory payment recoveries, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.income_tax_and_nics.statutory_payment_recoveries + source_concept: obr.income_tax_and_nics.statutory_payment_recoveries + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 20 ('Statutory + payment recoveries'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.income_tax_and_nics.statutory_payment_recoveries.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.income_tax_and_nics.statutory_payment_recoveries.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax_and_nics.statutory_payment_recoveries.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.4' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: income_tax_and_nics_statutory_payment_recoveries + label: Statutory payment recoveries + ordinal: 0 + row_number: 20 + expected_row_header_column: B + expected_row_header: Statutory payment recoveries + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.4 Income tax and NICs forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Statutory payment recoveries, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.income_tax_and_nics.statutory_payment_recoveries + source_concept: obr.income_tax_and_nics.statutory_payment_recoveries + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 20 ('Statutory + payment recoveries'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.income_tax_and_nics.statutory_payment_recoveries.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.income_tax_and_nics.statutory_payment_recoveries.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax_and_nics.statutory_payment_recoveries.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.4' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: income_tax_and_nics_statutory_payment_recoveries + label: Statutory payment recoveries + ordinal: 0 + row_number: 20 + expected_row_header_column: B + expected_row_header: Statutory payment recoveries + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.4 Income tax and NICs forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Statutory payment recoveries, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.income_tax_and_nics.statutory_payment_recoveries + source_concept: obr.income_tax_and_nics.statutory_payment_recoveries + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.4, row 20 ('Statutory + payment recoveries'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.income_tax_and_nics.other_nic.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.income_tax_and_nics.other_nic.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax_and_nics.other_nic.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.4' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: income_tax_and_nics_other_nic + label: Other NIC2 + ordinal: 0 + row_number: 21 + expected_row_header_column: B + expected_row_header: Other NIC2 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.4 Income tax and NICs forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other NIC2, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.income_tax_and_nics.other_nic + source_concept: obr.income_tax_and_nics.other_nic + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.4, row 21 (''Other + NIC2''), GBP billion. Footnote 2: This includes Class 1A, Class 1B and Class 3 NICs, investigation + settlements and unallocated receipts' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.income_tax_and_nics.other_nic.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.income_tax_and_nics.other_nic.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax_and_nics.other_nic.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.4' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: income_tax_and_nics_other_nic + label: Other NIC2 + ordinal: 0 + row_number: 21 + expected_row_header_column: B + expected_row_header: Other NIC2 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.4 Income tax and NICs forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other NIC2, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.income_tax_and_nics.other_nic + source_concept: obr.income_tax_and_nics.other_nic + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.4, row 21 (''Other + NIC2''), GBP billion. Footnote 2: This includes Class 1A, Class 1B and Class 3 NICs, investigation + settlements and unallocated receipts' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.income_tax_and_nics.other_nic.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.income_tax_and_nics.other_nic.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax_and_nics.other_nic.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.4' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: income_tax_and_nics_other_nic + label: Other NIC2 + ordinal: 0 + row_number: 21 + expected_row_header_column: B + expected_row_header: Other NIC2 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.4 Income tax and NICs forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other NIC2, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.income_tax_and_nics.other_nic + source_concept: obr.income_tax_and_nics.other_nic + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.4, row 21 (''Other + NIC2''), GBP billion. Footnote 2: This includes Class 1A, Class 1B and Class 3 NICs, investigation + settlements and unallocated receipts' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.income_tax_and_nics.other_nic.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.income_tax_and_nics.other_nic.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax_and_nics.other_nic.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.4' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: income_tax_and_nics_other_nic + label: Other NIC2 + ordinal: 0 + row_number: 21 + expected_row_header_column: B + expected_row_header: Other NIC2 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.4 Income tax and NICs forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other NIC2, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.income_tax_and_nics.other_nic + source_concept: obr.income_tax_and_nics.other_nic + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.4, row 21 (''Other + NIC2''), GBP billion. Footnote 2: This includes Class 1A, Class 1B and Class 3 NICs, investigation + settlements and unallocated receipts' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.income_tax_and_nics.other_nic.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.income_tax_and_nics.other_nic.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax_and_nics.other_nic.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.4' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: income_tax_and_nics_other_nic + label: Other NIC2 + ordinal: 0 + row_number: 21 + expected_row_header_column: B + expected_row_header: Other NIC2 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.4 Income tax and NICs forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other NIC2, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.income_tax_and_nics.other_nic + source_concept: obr.income_tax_and_nics.other_nic + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.4, row 21 (''Other + NIC2''), GBP billion. Footnote 2: This includes Class 1A, Class 1B and Class 3 NICs, investigation + settlements and unallocated receipts' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.income_tax_and_nics.other_nic.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.income_tax_and_nics.other_nic.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax_and_nics.other_nic.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.4' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: income_tax_and_nics_other_nic + label: Other NIC2 + ordinal: 0 + row_number: 21 + expected_row_header_column: B + expected_row_header: Other NIC2 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.4 Income tax and NICs forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other NIC2, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.income_tax_and_nics.other_nic + source_concept: obr.income_tax_and_nics.other_nic + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.4, row 21 (''Other + NIC2''), GBP billion. Footnote 2: This includes Class 1A, Class 1B and Class 3 NICs, investigation + settlements and unallocated receipts' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.income_tax_and_nics.other_nic.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.income_tax_and_nics.other_nic.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.income_tax_and_nics.other_nic.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.4' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: income_tax_and_nics_other_nic + label: Other NIC2 + ordinal: 0 + row_number: 21 + expected_row_header_column: B + expected_row_header: Other NIC2 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.4 Income tax and NICs forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other NIC2, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.income_tax_and_nics.other_nic + source_concept: obr.income_tax_and_nics.other_nic + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.4, row 21 (''Other + NIC2''), GBP billion. Footnote 2: This includes Class 1A, Class 1B and Class 3 NICs, investigation + settlements and unallocated receipts' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.self_employed_income_growth.self_employed_income.fy2024 + record_set_spec_id: obr.efo_2026_10.receipts.self_employed_income_growth.self_employed_income.fy2024.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.self_employed_income_growth.self_employed_income.fy2024 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.5' + period_type: fiscal_year + period: 2024 + period_coverage: + start_date: '2024-04-01' + end_date: '2025-03-31' + basis: fiscal + source_period_label: 2024-25 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: self_assessment_taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: self_employed_income_growth_self_employed_income + label: Self-employed income1 + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Self-employed income1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.5 Self-employed income streams: growth rates' + label: table title + - column: C + row: 3 + expected_value: Percentage change on a year earlier + label: unit cell + measures: + - measure_id: growth_rate + label: Self-employed income1, FY2024-25 + ordinal: 0 + column: C + source_column_id: growth_rate + expected_column_header_row: 5 + expected_column_header: 2024-25 + concept: obr.self_employed_income_growth.self_employed_income + source_concept: obr.self_employed_income_growth.self_employed_income + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.5, row 6 (''Self-employed + income1''), percentage change on a year earlier. Footnote 1: Includes partnership income Every column, + 2024-25 included, sits under the table''s ''Forecast'' band, so every fact is a source_projection; + the table starts in 2024-25. Note: Numbers presented are on a pre-measures basis before the impact + of policy measures.' + unit: percent + aggregation: rate + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.self_employed_income_growth.self_employed_income.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.self_employed_income_growth.self_employed_income.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.self_employed_income_growth.self_employed_income.fy2025 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.5' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: self_assessment_taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: self_employed_income_growth_self_employed_income + label: Self-employed income1 + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Self-employed income1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.5 Self-employed income streams: growth rates' + label: table title + - column: C + row: 3 + expected_value: Percentage change on a year earlier + label: unit cell + measures: + - measure_id: growth_rate + label: Self-employed income1, FY2025-26 + ordinal: 0 + column: D + source_column_id: growth_rate + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.self_employed_income_growth.self_employed_income + source_concept: obr.self_employed_income_growth.self_employed_income + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.5, row 6 (''Self-employed + income1''), percentage change on a year earlier. Footnote 1: Includes partnership income Every column, + 2024-25 included, sits under the table''s ''Forecast'' band, so every fact is a source_projection; + the table starts in 2024-25. Note: Numbers presented are on a pre-measures basis before the impact + of policy measures.' + unit: percent + aggregation: rate + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.self_employed_income_growth.self_employed_income.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.self_employed_income_growth.self_employed_income.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.self_employed_income_growth.self_employed_income.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.5' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: self_assessment_taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: self_employed_income_growth_self_employed_income + label: Self-employed income1 + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Self-employed income1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.5 Self-employed income streams: growth rates' + label: table title + - column: C + row: 3 + expected_value: Percentage change on a year earlier + label: unit cell + measures: + - measure_id: growth_rate + label: Self-employed income1, FY2026-27 + ordinal: 0 + column: E + source_column_id: growth_rate + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.self_employed_income_growth.self_employed_income + source_concept: obr.self_employed_income_growth.self_employed_income + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.5, row 6 (''Self-employed + income1''), percentage change on a year earlier. Footnote 1: Includes partnership income Every column, + 2024-25 included, sits under the table''s ''Forecast'' band, so every fact is a source_projection; + the table starts in 2024-25. Note: Numbers presented are on a pre-measures basis before the impact + of policy measures.' + unit: percent + aggregation: rate + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.self_employed_income_growth.self_employed_income.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.self_employed_income_growth.self_employed_income.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.self_employed_income_growth.self_employed_income.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.5' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: self_assessment_taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: self_employed_income_growth_self_employed_income + label: Self-employed income1 + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Self-employed income1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.5 Self-employed income streams: growth rates' + label: table title + - column: C + row: 3 + expected_value: Percentage change on a year earlier + label: unit cell + measures: + - measure_id: growth_rate + label: Self-employed income1, FY2027-28 + ordinal: 0 + column: F + source_column_id: growth_rate + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.self_employed_income_growth.self_employed_income + source_concept: obr.self_employed_income_growth.self_employed_income + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.5, row 6 (''Self-employed + income1''), percentage change on a year earlier. Footnote 1: Includes partnership income Every column, + 2024-25 included, sits under the table''s ''Forecast'' band, so every fact is a source_projection; + the table starts in 2024-25. Note: Numbers presented are on a pre-measures basis before the impact + of policy measures.' + unit: percent + aggregation: rate + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.self_employed_income_growth.self_employed_income.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.self_employed_income_growth.self_employed_income.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.self_employed_income_growth.self_employed_income.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.5' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: self_assessment_taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: self_employed_income_growth_self_employed_income + label: Self-employed income1 + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Self-employed income1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.5 Self-employed income streams: growth rates' + label: table title + - column: C + row: 3 + expected_value: Percentage change on a year earlier + label: unit cell + measures: + - measure_id: growth_rate + label: Self-employed income1, FY2028-29 + ordinal: 0 + column: G + source_column_id: growth_rate + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.self_employed_income_growth.self_employed_income + source_concept: obr.self_employed_income_growth.self_employed_income + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.5, row 6 (''Self-employed + income1''), percentage change on a year earlier. Footnote 1: Includes partnership income Every column, + 2024-25 included, sits under the table''s ''Forecast'' band, so every fact is a source_projection; + the table starts in 2024-25. Note: Numbers presented are on a pre-measures basis before the impact + of policy measures.' + unit: percent + aggregation: rate + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.self_employed_income_growth.self_employed_income.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.self_employed_income_growth.self_employed_income.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.self_employed_income_growth.self_employed_income.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.5' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: self_assessment_taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: self_employed_income_growth_self_employed_income + label: Self-employed income1 + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Self-employed income1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.5 Self-employed income streams: growth rates' + label: table title + - column: C + row: 3 + expected_value: Percentage change on a year earlier + label: unit cell + measures: + - measure_id: growth_rate + label: Self-employed income1, FY2029-30 + ordinal: 0 + column: H + source_column_id: growth_rate + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.self_employed_income_growth.self_employed_income + source_concept: obr.self_employed_income_growth.self_employed_income + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.5, row 6 (''Self-employed + income1''), percentage change on a year earlier. Footnote 1: Includes partnership income Every column, + 2024-25 included, sits under the table''s ''Forecast'' band, so every fact is a source_projection; + the table starts in 2024-25. Note: Numbers presented are on a pre-measures basis before the impact + of policy measures.' + unit: percent + aggregation: rate + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.self_employed_income_growth.self_employed_income.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.self_employed_income_growth.self_employed_income.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.self_employed_income_growth.self_employed_income.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.5' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: self_assessment_taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: self_employed_income_growth_self_employed_income + label: Self-employed income1 + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Self-employed income1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.5 Self-employed income streams: growth rates' + label: table title + - column: C + row: 3 + expected_value: Percentage change on a year earlier + label: unit cell + measures: + - measure_id: growth_rate + label: Self-employed income1, FY2030-31 + ordinal: 0 + column: I + source_column_id: growth_rate + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.self_employed_income_growth.self_employed_income + source_concept: obr.self_employed_income_growth.self_employed_income + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.5, row 6 (''Self-employed + income1''), percentage change on a year earlier. Footnote 1: Includes partnership income Every column, + 2024-25 included, sits under the table''s ''Forecast'' band, so every fact is a source_projection; + the table starts in 2024-25. Note: Numbers presented are on a pre-measures basis before the impact + of policy measures.' + unit: percent + aggregation: rate + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.self_employed_income_growth.self_employed_income.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.self_employed_income_growth.self_employed_income.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.self_employed_income_growth.self_employed_income.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.5' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: self_assessment_taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: self_employed_income_growth_self_employed_income + label: Self-employed income1 + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Self-employed income1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.5 Self-employed income streams: growth rates' + label: table title + - column: C + row: 3 + expected_value: Percentage change on a year earlier + label: unit cell + measures: + - measure_id: growth_rate + label: Self-employed income1, FY2031-32 + ordinal: 0 + column: J + source_column_id: growth_rate + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.self_employed_income_growth.self_employed_income + source_concept: obr.self_employed_income_growth.self_employed_income + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.5, row 6 (''Self-employed + income1''), percentage change on a year earlier. Footnote 1: Includes partnership income Every column, + 2024-25 included, sits under the table''s ''Forecast'' band, so every fact is a source_projection; + the table starts in 2024-25. Note: Numbers presented are on a pre-measures basis before the impact + of policy measures.' + unit: percent + aggregation: rate + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.self_employed_income_growth.dividend_income.fy2024 + record_set_spec_id: obr.efo_2026_10.receipts.self_employed_income_growth.dividend_income.fy2024.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.self_employed_income_growth.dividend_income.fy2024 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.5' + period_type: fiscal_year + period: 2024 + period_coverage: + start_date: '2024-04-01' + end_date: '2025-03-31' + basis: fiscal + source_period_label: 2024-25 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: self_assessment_taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: self_employed_income_growth_dividend_income + label: Dividend income2 + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Dividend income2 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.5 Self-employed income streams: growth rates' + label: table title + - column: C + row: 3 + expected_value: Percentage change on a year earlier + label: unit cell + measures: + - measure_id: growth_rate + label: Dividend income2, FY2024-25 + ordinal: 0 + column: C + source_column_id: growth_rate + expected_column_header_row: 5 + expected_column_header: 2024-25 + concept: obr.self_employed_income_growth.dividend_income + source_concept: obr.self_employed_income_growth.dividend_income + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.5, row 7 (''Dividend + income2''), percentage change on a year earlier. Footnote 2: Includes forestalling effects Every + column, 2024-25 included, sits under the table''s ''Forecast'' band, so every fact is a source_projection; + the table starts in 2024-25. Note: Numbers presented are on a pre-measures basis before the impact + of policy measures.' + unit: percent + aggregation: rate + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.self_employed_income_growth.dividend_income.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.self_employed_income_growth.dividend_income.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.self_employed_income_growth.dividend_income.fy2025 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.5' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: self_assessment_taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: self_employed_income_growth_dividend_income + label: Dividend income2 + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Dividend income2 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.5 Self-employed income streams: growth rates' + label: table title + - column: C + row: 3 + expected_value: Percentage change on a year earlier + label: unit cell + measures: + - measure_id: growth_rate + label: Dividend income2, FY2025-26 + ordinal: 0 + column: D + source_column_id: growth_rate + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.self_employed_income_growth.dividend_income + source_concept: obr.self_employed_income_growth.dividend_income + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.5, row 7 (''Dividend + income2''), percentage change on a year earlier. Footnote 2: Includes forestalling effects Every + column, 2024-25 included, sits under the table''s ''Forecast'' band, so every fact is a source_projection; + the table starts in 2024-25. Note: Numbers presented are on a pre-measures basis before the impact + of policy measures.' + unit: percent + aggregation: rate + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.self_employed_income_growth.dividend_income.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.self_employed_income_growth.dividend_income.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.self_employed_income_growth.dividend_income.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.5' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: self_assessment_taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: self_employed_income_growth_dividend_income + label: Dividend income2 + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Dividend income2 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.5 Self-employed income streams: growth rates' + label: table title + - column: C + row: 3 + expected_value: Percentage change on a year earlier + label: unit cell + measures: + - measure_id: growth_rate + label: Dividend income2, FY2026-27 + ordinal: 0 + column: E + source_column_id: growth_rate + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.self_employed_income_growth.dividend_income + source_concept: obr.self_employed_income_growth.dividend_income + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.5, row 7 (''Dividend + income2''), percentage change on a year earlier. Footnote 2: Includes forestalling effects Every + column, 2024-25 included, sits under the table''s ''Forecast'' band, so every fact is a source_projection; + the table starts in 2024-25. Note: Numbers presented are on a pre-measures basis before the impact + of policy measures.' + unit: percent + aggregation: rate + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.self_employed_income_growth.dividend_income.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.self_employed_income_growth.dividend_income.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.self_employed_income_growth.dividend_income.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.5' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: self_assessment_taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: self_employed_income_growth_dividend_income + label: Dividend income2 + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Dividend income2 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.5 Self-employed income streams: growth rates' + label: table title + - column: C + row: 3 + expected_value: Percentage change on a year earlier + label: unit cell + measures: + - measure_id: growth_rate + label: Dividend income2, FY2027-28 + ordinal: 0 + column: F + source_column_id: growth_rate + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.self_employed_income_growth.dividend_income + source_concept: obr.self_employed_income_growth.dividend_income + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.5, row 7 (''Dividend + income2''), percentage change on a year earlier. Footnote 2: Includes forestalling effects Every + column, 2024-25 included, sits under the table''s ''Forecast'' band, so every fact is a source_projection; + the table starts in 2024-25. Note: Numbers presented are on a pre-measures basis before the impact + of policy measures.' + unit: percent + aggregation: rate + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.self_employed_income_growth.dividend_income.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.self_employed_income_growth.dividend_income.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.self_employed_income_growth.dividend_income.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.5' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: self_assessment_taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: self_employed_income_growth_dividend_income + label: Dividend income2 + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Dividend income2 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.5 Self-employed income streams: growth rates' + label: table title + - column: C + row: 3 + expected_value: Percentage change on a year earlier + label: unit cell + measures: + - measure_id: growth_rate + label: Dividend income2, FY2028-29 + ordinal: 0 + column: G + source_column_id: growth_rate + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.self_employed_income_growth.dividend_income + source_concept: obr.self_employed_income_growth.dividend_income + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.5, row 7 (''Dividend + income2''), percentage change on a year earlier. Footnote 2: Includes forestalling effects Every + column, 2024-25 included, sits under the table''s ''Forecast'' band, so every fact is a source_projection; + the table starts in 2024-25. Note: Numbers presented are on a pre-measures basis before the impact + of policy measures.' + unit: percent + aggregation: rate + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.self_employed_income_growth.dividend_income.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.self_employed_income_growth.dividend_income.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.self_employed_income_growth.dividend_income.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.5' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: self_assessment_taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: self_employed_income_growth_dividend_income + label: Dividend income2 + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Dividend income2 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.5 Self-employed income streams: growth rates' + label: table title + - column: C + row: 3 + expected_value: Percentage change on a year earlier + label: unit cell + measures: + - measure_id: growth_rate + label: Dividend income2, FY2029-30 + ordinal: 0 + column: H + source_column_id: growth_rate + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.self_employed_income_growth.dividend_income + source_concept: obr.self_employed_income_growth.dividend_income + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.5, row 7 (''Dividend + income2''), percentage change on a year earlier. Footnote 2: Includes forestalling effects Every + column, 2024-25 included, sits under the table''s ''Forecast'' band, so every fact is a source_projection; + the table starts in 2024-25. Note: Numbers presented are on a pre-measures basis before the impact + of policy measures.' + unit: percent + aggregation: rate + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.self_employed_income_growth.dividend_income.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.self_employed_income_growth.dividend_income.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.self_employed_income_growth.dividend_income.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.5' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: self_assessment_taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: self_employed_income_growth_dividend_income + label: Dividend income2 + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Dividend income2 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.5 Self-employed income streams: growth rates' + label: table title + - column: C + row: 3 + expected_value: Percentage change on a year earlier + label: unit cell + measures: + - measure_id: growth_rate + label: Dividend income2, FY2030-31 + ordinal: 0 + column: I + source_column_id: growth_rate + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.self_employed_income_growth.dividend_income + source_concept: obr.self_employed_income_growth.dividend_income + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.5, row 7 (''Dividend + income2''), percentage change on a year earlier. Footnote 2: Includes forestalling effects Every + column, 2024-25 included, sits under the table''s ''Forecast'' band, so every fact is a source_projection; + the table starts in 2024-25. Note: Numbers presented are on a pre-measures basis before the impact + of policy measures.' + unit: percent + aggregation: rate + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.self_employed_income_growth.dividend_income.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.self_employed_income_growth.dividend_income.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.self_employed_income_growth.dividend_income.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.5' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: self_assessment_taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: self_employed_income_growth_dividend_income + label: Dividend income2 + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Dividend income2 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.5 Self-employed income streams: growth rates' + label: table title + - column: C + row: 3 + expected_value: Percentage change on a year earlier + label: unit cell + measures: + - measure_id: growth_rate + label: Dividend income2, FY2031-32 + ordinal: 0 + column: J + source_column_id: growth_rate + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.self_employed_income_growth.dividend_income + source_concept: obr.self_employed_income_growth.dividend_income + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.5, row 7 (''Dividend + income2''), percentage change on a year earlier. Footnote 2: Includes forestalling effects Every + column, 2024-25 included, sits under the table''s ''Forecast'' band, so every fact is a source_projection; + the table starts in 2024-25. Note: Numbers presented are on a pre-measures basis before the impact + of policy measures.' + unit: percent + aggregation: rate + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.self_employed_income_growth.income_from_property.fy2024 + record_set_spec_id: obr.efo_2026_10.receipts.self_employed_income_growth.income_from_property.fy2024.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.self_employed_income_growth.income_from_property.fy2024 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.5' + period_type: fiscal_year + period: 2024 + period_coverage: + start_date: '2024-04-01' + end_date: '2025-03-31' + basis: fiscal + source_period_label: 2024-25 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: self_assessment_taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: self_employed_income_growth_income_from_property + label: Income from property + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Income from property + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.5 Self-employed income streams: growth rates' + label: table title + - column: C + row: 3 + expected_value: Percentage change on a year earlier + label: unit cell + measures: + - measure_id: growth_rate + label: Income from property, FY2024-25 + ordinal: 0 + column: C + source_column_id: growth_rate + expected_column_header_row: 5 + expected_column_header: 2024-25 + concept: obr.self_employed_income_growth.income_from_property + source_concept: obr.self_employed_income_growth.income_from_property + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.5, row 8 (''Income + from property''), percentage change on a year earlier. Every column, 2024-25 included, sits under + the table''s ''Forecast'' band, so every fact is a source_projection; the table starts in 2024-25. + Note: Numbers presented are on a pre-measures basis before the impact of policy measures.' + unit: percent + aggregation: rate + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.self_employed_income_growth.income_from_property.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.self_employed_income_growth.income_from_property.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.self_employed_income_growth.income_from_property.fy2025 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.5' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: self_assessment_taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: self_employed_income_growth_income_from_property + label: Income from property + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Income from property + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.5 Self-employed income streams: growth rates' + label: table title + - column: C + row: 3 + expected_value: Percentage change on a year earlier + label: unit cell + measures: + - measure_id: growth_rate + label: Income from property, FY2025-26 + ordinal: 0 + column: D + source_column_id: growth_rate + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.self_employed_income_growth.income_from_property + source_concept: obr.self_employed_income_growth.income_from_property + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.5, row 8 (''Income + from property''), percentage change on a year earlier. Every column, 2024-25 included, sits under + the table''s ''Forecast'' band, so every fact is a source_projection; the table starts in 2024-25. + Note: Numbers presented are on a pre-measures basis before the impact of policy measures.' + unit: percent + aggregation: rate + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.self_employed_income_growth.income_from_property.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.self_employed_income_growth.income_from_property.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.self_employed_income_growth.income_from_property.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.5' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: self_assessment_taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: self_employed_income_growth_income_from_property + label: Income from property + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Income from property + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.5 Self-employed income streams: growth rates' + label: table title + - column: C + row: 3 + expected_value: Percentage change on a year earlier + label: unit cell + measures: + - measure_id: growth_rate + label: Income from property, FY2026-27 + ordinal: 0 + column: E + source_column_id: growth_rate + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.self_employed_income_growth.income_from_property + source_concept: obr.self_employed_income_growth.income_from_property + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.5, row 8 (''Income + from property''), percentage change on a year earlier. Every column, 2024-25 included, sits under + the table''s ''Forecast'' band, so every fact is a source_projection; the table starts in 2024-25. + Note: Numbers presented are on a pre-measures basis before the impact of policy measures.' + unit: percent + aggregation: rate + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.self_employed_income_growth.income_from_property.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.self_employed_income_growth.income_from_property.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.self_employed_income_growth.income_from_property.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.5' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: self_assessment_taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: self_employed_income_growth_income_from_property + label: Income from property + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Income from property + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.5 Self-employed income streams: growth rates' + label: table title + - column: C + row: 3 + expected_value: Percentage change on a year earlier + label: unit cell + measures: + - measure_id: growth_rate + label: Income from property, FY2027-28 + ordinal: 0 + column: F + source_column_id: growth_rate + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.self_employed_income_growth.income_from_property + source_concept: obr.self_employed_income_growth.income_from_property + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.5, row 8 (''Income + from property''), percentage change on a year earlier. Every column, 2024-25 included, sits under + the table''s ''Forecast'' band, so every fact is a source_projection; the table starts in 2024-25. + Note: Numbers presented are on a pre-measures basis before the impact of policy measures.' + unit: percent + aggregation: rate + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.self_employed_income_growth.income_from_property.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.self_employed_income_growth.income_from_property.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.self_employed_income_growth.income_from_property.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.5' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: self_assessment_taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: self_employed_income_growth_income_from_property + label: Income from property + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Income from property + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.5 Self-employed income streams: growth rates' + label: table title + - column: C + row: 3 + expected_value: Percentage change on a year earlier + label: unit cell + measures: + - measure_id: growth_rate + label: Income from property, FY2028-29 + ordinal: 0 + column: G + source_column_id: growth_rate + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.self_employed_income_growth.income_from_property + source_concept: obr.self_employed_income_growth.income_from_property + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.5, row 8 (''Income + from property''), percentage change on a year earlier. Every column, 2024-25 included, sits under + the table''s ''Forecast'' band, so every fact is a source_projection; the table starts in 2024-25. + Note: Numbers presented are on a pre-measures basis before the impact of policy measures.' + unit: percent + aggregation: rate + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.self_employed_income_growth.income_from_property.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.self_employed_income_growth.income_from_property.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.self_employed_income_growth.income_from_property.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.5' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: self_assessment_taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: self_employed_income_growth_income_from_property + label: Income from property + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Income from property + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.5 Self-employed income streams: growth rates' + label: table title + - column: C + row: 3 + expected_value: Percentage change on a year earlier + label: unit cell + measures: + - measure_id: growth_rate + label: Income from property, FY2029-30 + ordinal: 0 + column: H + source_column_id: growth_rate + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.self_employed_income_growth.income_from_property + source_concept: obr.self_employed_income_growth.income_from_property + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.5, row 8 (''Income + from property''), percentage change on a year earlier. Every column, 2024-25 included, sits under + the table''s ''Forecast'' band, so every fact is a source_projection; the table starts in 2024-25. + Note: Numbers presented are on a pre-measures basis before the impact of policy measures.' + unit: percent + aggregation: rate + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.self_employed_income_growth.income_from_property.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.self_employed_income_growth.income_from_property.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.self_employed_income_growth.income_from_property.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.5' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: self_assessment_taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: self_employed_income_growth_income_from_property + label: Income from property + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Income from property + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.5 Self-employed income streams: growth rates' + label: table title + - column: C + row: 3 + expected_value: Percentage change on a year earlier + label: unit cell + measures: + - measure_id: growth_rate + label: Income from property, FY2030-31 + ordinal: 0 + column: I + source_column_id: growth_rate + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.self_employed_income_growth.income_from_property + source_concept: obr.self_employed_income_growth.income_from_property + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.5, row 8 (''Income + from property''), percentage change on a year earlier. Every column, 2024-25 included, sits under + the table''s ''Forecast'' band, so every fact is a source_projection; the table starts in 2024-25. + Note: Numbers presented are on a pre-measures basis before the impact of policy measures.' + unit: percent + aggregation: rate + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.self_employed_income_growth.income_from_property.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.self_employed_income_growth.income_from_property.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.self_employed_income_growth.income_from_property.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.5' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: self_assessment_taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: self_employed_income_growth_income_from_property + label: Income from property + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Income from property + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.5 Self-employed income streams: growth rates' + label: table title + - column: C + row: 3 + expected_value: Percentage change on a year earlier + label: unit cell + measures: + - measure_id: growth_rate + label: Income from property, FY2031-32 + ordinal: 0 + column: J + source_column_id: growth_rate + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.self_employed_income_growth.income_from_property + source_concept: obr.self_employed_income_growth.income_from_property + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.5, row 8 (''Income + from property''), percentage change on a year earlier. Every column, 2024-25 included, sits under + the table''s ''Forecast'' band, so every fact is a source_projection; the table starts in 2024-25. + Note: Numbers presented are on a pre-measures basis before the impact of policy measures.' + unit: percent + aggregation: rate + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.self_employed_income_growth.savings_income.fy2024 + record_set_spec_id: obr.efo_2026_10.receipts.self_employed_income_growth.savings_income.fy2024.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.self_employed_income_growth.savings_income.fy2024 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.5' + period_type: fiscal_year + period: 2024 + period_coverage: + start_date: '2024-04-01' + end_date: '2025-03-31' + basis: fiscal + source_period_label: 2024-25 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: self_assessment_taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: self_employed_income_growth_savings_income + label: Savings income + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Savings income + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.5 Self-employed income streams: growth rates' + label: table title + - column: C + row: 3 + expected_value: Percentage change on a year earlier + label: unit cell + measures: + - measure_id: growth_rate + label: Savings income, FY2024-25 + ordinal: 0 + column: C + source_column_id: growth_rate + expected_column_header_row: 5 + expected_column_header: 2024-25 + concept: obr.self_employed_income_growth.savings_income + source_concept: obr.self_employed_income_growth.savings_income + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.5, row 9 (''Savings + income''), percentage change on a year earlier. Every column, 2024-25 included, sits under the table''s + ''Forecast'' band, so every fact is a source_projection; the table starts in 2024-25. Note: Numbers + presented are on a pre-measures basis before the impact of policy measures.' + unit: percent + aggregation: rate + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.self_employed_income_growth.savings_income.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.self_employed_income_growth.savings_income.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.self_employed_income_growth.savings_income.fy2025 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.5' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: self_assessment_taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: self_employed_income_growth_savings_income + label: Savings income + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Savings income + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.5 Self-employed income streams: growth rates' + label: table title + - column: C + row: 3 + expected_value: Percentage change on a year earlier + label: unit cell + measures: + - measure_id: growth_rate + label: Savings income, FY2025-26 + ordinal: 0 + column: D + source_column_id: growth_rate + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.self_employed_income_growth.savings_income + source_concept: obr.self_employed_income_growth.savings_income + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.5, row 9 (''Savings + income''), percentage change on a year earlier. Every column, 2024-25 included, sits under the table''s + ''Forecast'' band, so every fact is a source_projection; the table starts in 2024-25. Note: Numbers + presented are on a pre-measures basis before the impact of policy measures.' + unit: percent + aggregation: rate + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.self_employed_income_growth.savings_income.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.self_employed_income_growth.savings_income.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.self_employed_income_growth.savings_income.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.5' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: self_assessment_taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: self_employed_income_growth_savings_income + label: Savings income + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Savings income + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.5 Self-employed income streams: growth rates' + label: table title + - column: C + row: 3 + expected_value: Percentage change on a year earlier + label: unit cell + measures: + - measure_id: growth_rate + label: Savings income, FY2026-27 + ordinal: 0 + column: E + source_column_id: growth_rate + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.self_employed_income_growth.savings_income + source_concept: obr.self_employed_income_growth.savings_income + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.5, row 9 (''Savings + income''), percentage change on a year earlier. Every column, 2024-25 included, sits under the table''s + ''Forecast'' band, so every fact is a source_projection; the table starts in 2024-25. Note: Numbers + presented are on a pre-measures basis before the impact of policy measures.' + unit: percent + aggregation: rate + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.self_employed_income_growth.savings_income.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.self_employed_income_growth.savings_income.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.self_employed_income_growth.savings_income.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.5' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: self_assessment_taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: self_employed_income_growth_savings_income + label: Savings income + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Savings income + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.5 Self-employed income streams: growth rates' + label: table title + - column: C + row: 3 + expected_value: Percentage change on a year earlier + label: unit cell + measures: + - measure_id: growth_rate + label: Savings income, FY2027-28 + ordinal: 0 + column: F + source_column_id: growth_rate + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.self_employed_income_growth.savings_income + source_concept: obr.self_employed_income_growth.savings_income + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.5, row 9 (''Savings + income''), percentage change on a year earlier. Every column, 2024-25 included, sits under the table''s + ''Forecast'' band, so every fact is a source_projection; the table starts in 2024-25. Note: Numbers + presented are on a pre-measures basis before the impact of policy measures.' + unit: percent + aggregation: rate + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.self_employed_income_growth.savings_income.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.self_employed_income_growth.savings_income.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.self_employed_income_growth.savings_income.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.5' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: self_assessment_taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: self_employed_income_growth_savings_income + label: Savings income + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Savings income + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.5 Self-employed income streams: growth rates' + label: table title + - column: C + row: 3 + expected_value: Percentage change on a year earlier + label: unit cell + measures: + - measure_id: growth_rate + label: Savings income, FY2028-29 + ordinal: 0 + column: G + source_column_id: growth_rate + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.self_employed_income_growth.savings_income + source_concept: obr.self_employed_income_growth.savings_income + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.5, row 9 (''Savings + income''), percentage change on a year earlier. Every column, 2024-25 included, sits under the table''s + ''Forecast'' band, so every fact is a source_projection; the table starts in 2024-25. Note: Numbers + presented are on a pre-measures basis before the impact of policy measures.' + unit: percent + aggregation: rate + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.self_employed_income_growth.savings_income.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.self_employed_income_growth.savings_income.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.self_employed_income_growth.savings_income.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.5' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: self_assessment_taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: self_employed_income_growth_savings_income + label: Savings income + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Savings income + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.5 Self-employed income streams: growth rates' + label: table title + - column: C + row: 3 + expected_value: Percentage change on a year earlier + label: unit cell + measures: + - measure_id: growth_rate + label: Savings income, FY2029-30 + ordinal: 0 + column: H + source_column_id: growth_rate + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.self_employed_income_growth.savings_income + source_concept: obr.self_employed_income_growth.savings_income + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.5, row 9 (''Savings + income''), percentage change on a year earlier. Every column, 2024-25 included, sits under the table''s + ''Forecast'' band, so every fact is a source_projection; the table starts in 2024-25. Note: Numbers + presented are on a pre-measures basis before the impact of policy measures.' + unit: percent + aggregation: rate + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.self_employed_income_growth.savings_income.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.self_employed_income_growth.savings_income.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.self_employed_income_growth.savings_income.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.5' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: self_assessment_taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: self_employed_income_growth_savings_income + label: Savings income + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Savings income + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.5 Self-employed income streams: growth rates' + label: table title + - column: C + row: 3 + expected_value: Percentage change on a year earlier + label: unit cell + measures: + - measure_id: growth_rate + label: Savings income, FY2030-31 + ordinal: 0 + column: I + source_column_id: growth_rate + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.self_employed_income_growth.savings_income + source_concept: obr.self_employed_income_growth.savings_income + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.5, row 9 (''Savings + income''), percentage change on a year earlier. Every column, 2024-25 included, sits under the table''s + ''Forecast'' band, so every fact is a source_projection; the table starts in 2024-25. Note: Numbers + presented are on a pre-measures basis before the impact of policy measures.' + unit: percent + aggregation: rate + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.self_employed_income_growth.savings_income.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.self_employed_income_growth.savings_income.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.self_employed_income_growth.savings_income.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.5' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: self_assessment_taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: self_employed_income_growth_savings_income + label: Savings income + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Savings income + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.5 Self-employed income streams: growth rates' + label: table title + - column: C + row: 3 + expected_value: Percentage change on a year earlier + label: unit cell + measures: + - measure_id: growth_rate + label: Savings income, FY2031-32 + ordinal: 0 + column: J + source_column_id: growth_rate + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.self_employed_income_growth.savings_income + source_concept: obr.self_employed_income_growth.savings_income + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.5, row 9 (''Savings + income''), percentage change on a year earlier. Every column, 2024-25 included, sits under the table''s + ''Forecast'' band, so every fact is a source_projection; the table starts in 2024-25. Note: Numbers + presented are on a pre-measures basis before the impact of policy measures.' + unit: percent + aggregation: rate + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.onshore_corporation_tax.onshore_corporation_tax.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.onshore_corporation_tax.onshore_corporation_tax.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.onshore_corporation_tax.onshore_corporation_tax.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.6' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: onshore_corporation_tax_onshore_corporation_tax + label: Onshore corporation tax + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Onshore corporation tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.6 Onshore CT forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Onshore corporation tax, FY2026-27 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.onshore_corporation_tax.onshore_corporation_tax + source_concept: obr.onshore_corporation_tax.onshore_corporation_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.6, row 6 ('Onshore + corporation tax'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.onshore_corporation_tax.onshore_corporation_tax.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.onshore_corporation_tax.onshore_corporation_tax.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.onshore_corporation_tax.onshore_corporation_tax.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.6' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: onshore_corporation_tax_onshore_corporation_tax + label: Onshore corporation tax + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Onshore corporation tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.6 Onshore CT forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Onshore corporation tax, FY2027-28 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.onshore_corporation_tax.onshore_corporation_tax + source_concept: obr.onshore_corporation_tax.onshore_corporation_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.6, row 6 ('Onshore + corporation tax'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.onshore_corporation_tax.onshore_corporation_tax.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.onshore_corporation_tax.onshore_corporation_tax.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.onshore_corporation_tax.onshore_corporation_tax.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.6' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: onshore_corporation_tax_onshore_corporation_tax + label: Onshore corporation tax + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Onshore corporation tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.6 Onshore CT forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Onshore corporation tax, FY2028-29 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.onshore_corporation_tax.onshore_corporation_tax + source_concept: obr.onshore_corporation_tax.onshore_corporation_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.6, row 6 ('Onshore + corporation tax'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.onshore_corporation_tax.onshore_corporation_tax.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.onshore_corporation_tax.onshore_corporation_tax.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.onshore_corporation_tax.onshore_corporation_tax.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.6' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - 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value_id: onshore_corporation_tax_other + label: Other1 + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Other1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.6 Onshore CT forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other1, FY2026-27 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.onshore_corporation_tax.other + source_concept: obr.onshore_corporation_tax.other + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.6, row 11 (''Other1''), + GBP billion. Footnote 1: Mainly unallocated receipts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.onshore_corporation_tax.other.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.onshore_corporation_tax.other.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.onshore_corporation_tax.other.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.6' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: onshore_corporation_tax_other + label: Other1 + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Other1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.6 Onshore CT forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other1, FY2027-28 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.onshore_corporation_tax.other + source_concept: obr.onshore_corporation_tax.other + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.6, row 11 (''Other1''), + GBP billion. Footnote 1: Mainly unallocated receipts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.onshore_corporation_tax.other.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.onshore_corporation_tax.other.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.onshore_corporation_tax.other.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.6' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: onshore_corporation_tax_other + label: Other1 + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Other1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.6 Onshore CT forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other1, FY2028-29 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.onshore_corporation_tax.other + source_concept: obr.onshore_corporation_tax.other + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.6, row 11 (''Other1''), + GBP billion. Footnote 1: Mainly unallocated receipts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.onshore_corporation_tax.other.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.onshore_corporation_tax.other.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.onshore_corporation_tax.other.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.6' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: onshore_corporation_tax_other + label: Other1 + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Other1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.6 Onshore CT forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other1, FY2029-30 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.onshore_corporation_tax.other + source_concept: obr.onshore_corporation_tax.other + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.6, row 11 (''Other1''), + GBP billion. Footnote 1: Mainly unallocated receipts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.onshore_corporation_tax.other.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.onshore_corporation_tax.other.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.onshore_corporation_tax.other.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.6' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: onshore_corporation_tax_other + label: Other1 + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Other1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.6 Onshore CT forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other1, FY2030-31 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.onshore_corporation_tax.other + source_concept: obr.onshore_corporation_tax.other + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.6, row 11 (''Other1''), + GBP billion. Footnote 1: Mainly unallocated receipts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.onshore_corporation_tax.other.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.onshore_corporation_tax.other.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.onshore_corporation_tax.other.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.6' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: onshore_corporation_tax_other + label: Other1 + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Other1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.6 Onshore CT forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other1, FY2031-32 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.onshore_corporation_tax.other + source_concept: obr.onshore_corporation_tax.other + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.6, row 11 (''Other1''), + GBP billion. Footnote 1: Mainly unallocated receipts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.onshore_corporation_tax.pillar_2_taxes.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.onshore_corporation_tax.pillar_2_taxes.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.onshore_corporation_tax.pillar_2_taxes.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.6' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: onshore_corporation_tax_pillar_2_taxes + label: Pillar 2 Taxes2 + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Pillar 2 Taxes2 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.6 Onshore CT forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Pillar 2 Taxes2, FY2026-27 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.onshore_corporation_tax.pillar_2_taxes + source_concept: obr.onshore_corporation_tax.pillar_2_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.6, row 12 (''Pillar + 2 Taxes2''), GBP billion. Footnote 2: The Autumn 2022 Pillar 2 measure also boosts onshore corporation + tax as well as the domestic top-up tax and multinational top-up tax.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.onshore_corporation_tax.pillar_2_taxes.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.onshore_corporation_tax.pillar_2_taxes.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.onshore_corporation_tax.pillar_2_taxes.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.6' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: onshore_corporation_tax_pillar_2_taxes + label: Pillar 2 Taxes2 + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Pillar 2 Taxes2 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.6 Onshore CT forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Pillar 2 Taxes2, FY2027-28 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.onshore_corporation_tax.pillar_2_taxes + source_concept: obr.onshore_corporation_tax.pillar_2_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.6, row 12 (''Pillar + 2 Taxes2''), GBP billion. Footnote 2: The Autumn 2022 Pillar 2 measure also boosts onshore corporation + tax as well as the domestic top-up tax and multinational top-up tax.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.onshore_corporation_tax.pillar_2_taxes.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.onshore_corporation_tax.pillar_2_taxes.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.onshore_corporation_tax.pillar_2_taxes.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.6' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: onshore_corporation_tax_pillar_2_taxes + label: Pillar 2 Taxes2 + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Pillar 2 Taxes2 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.6 Onshore CT forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Pillar 2 Taxes2, FY2028-29 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.onshore_corporation_tax.pillar_2_taxes + source_concept: obr.onshore_corporation_tax.pillar_2_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.6, row 12 (''Pillar + 2 Taxes2''), GBP billion. Footnote 2: The Autumn 2022 Pillar 2 measure also boosts onshore corporation + tax as well as the domestic top-up tax and multinational top-up tax.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.onshore_corporation_tax.pillar_2_taxes.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.onshore_corporation_tax.pillar_2_taxes.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.onshore_corporation_tax.pillar_2_taxes.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.6' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: onshore_corporation_tax_pillar_2_taxes + label: Pillar 2 Taxes2 + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Pillar 2 Taxes2 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.6 Onshore CT forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Pillar 2 Taxes2, FY2029-30 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.onshore_corporation_tax.pillar_2_taxes + source_concept: obr.onshore_corporation_tax.pillar_2_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.6, row 12 (''Pillar + 2 Taxes2''), GBP billion. Footnote 2: The Autumn 2022 Pillar 2 measure also boosts onshore corporation + tax as well as the domestic top-up tax and multinational top-up tax.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.onshore_corporation_tax.pillar_2_taxes.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.onshore_corporation_tax.pillar_2_taxes.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.onshore_corporation_tax.pillar_2_taxes.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.6' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: onshore_corporation_tax_pillar_2_taxes + label: Pillar 2 Taxes2 + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Pillar 2 Taxes2 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.6 Onshore CT forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Pillar 2 Taxes2, FY2030-31 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.onshore_corporation_tax.pillar_2_taxes + source_concept: obr.onshore_corporation_tax.pillar_2_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.6, row 12 (''Pillar + 2 Taxes2''), GBP billion. Footnote 2: The Autumn 2022 Pillar 2 measure also boosts onshore corporation + tax as well as the domestic top-up tax and multinational top-up tax.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.onshore_corporation_tax.pillar_2_taxes.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.onshore_corporation_tax.pillar_2_taxes.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.onshore_corporation_tax.pillar_2_taxes.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.6' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: onshore_corporation_tax_pillar_2_taxes + label: Pillar 2 Taxes2 + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Pillar 2 Taxes2 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.6 Onshore CT forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Pillar 2 Taxes2, FY2031-32 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.onshore_corporation_tax.pillar_2_taxes + source_concept: obr.onshore_corporation_tax.pillar_2_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.6, row 12 (''Pillar + 2 Taxes2''), GBP billion. Footnote 2: The Autumn 2022 Pillar 2 measure also boosts onshore corporation + tax as well as the domestic top-up tax and multinational top-up tax.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.onshore_corporation_tax.domestic_top_up_tax.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.onshore_corporation_tax.domestic_top_up_tax.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.onshore_corporation_tax.domestic_top_up_tax.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.6' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: onshore_corporation_tax_domestic_top_up_tax + label: Domestic top-up tax + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Domestic top-up tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.6 Onshore CT forecast: detailed breakdown' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Domestic top-up tax, FY2026-27 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.onshore_corporation_tax.domestic_top_up_tax + source_concept: obr.onshore_corporation_tax.domestic_top_up_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.6, row 14 ('Domestic + top-up tax'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.onshore_corporation_tax.domestic_top_up_tax.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.onshore_corporation_tax.domestic_top_up_tax.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.onshore_corporation_tax.domestic_top_up_tax.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.6' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - 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value_id: property_transaction_taxes_total_property_transaction_taxes + label: Total property transaction taxes + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Total property transaction taxes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.7 Property transactions taxes: Receipts by sector' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Total property transaction taxes, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.property_transaction_taxes.total_property_transaction_taxes + source_concept: obr.property_transaction_taxes.total_property_transaction_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 17 ('Total property + transaction taxes'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.property_transaction_taxes.total_property_transaction_taxes.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.property_transaction_taxes.total_property_transaction_taxes.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.property_transaction_taxes.total_property_transaction_taxes.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.7' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: property_transaction_taxes_total_property_transaction_taxes + label: Total property transaction taxes + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Total property transaction taxes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: '4.7 Property transactions taxes: Receipts by sector' + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Total property transaction taxes, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.property_transaction_taxes.total_property_transaction_taxes + source_concept: obr.property_transaction_taxes.total_property_transaction_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.7, row 17 ('Total property + transaction taxes'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_income_tax_gross_of_tax_credits + label: Income tax (gross of tax credits)1 + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Income tax (gross of tax credits)1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Income tax (gross of tax credits)1, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.income_tax_gross_of_tax_credits + source_concept: obr.cash_receipts.income_tax_gross_of_tax_credits + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 7 (''Income + tax (gross of tax credits)1''), GBP billion. Cash basis (table title and note). Footnote 1: Includes + PAYE, Self Assessment receipts and tax on savings income and other minor components, such as income + tax repayments. Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_income_tax_gross_of_tax_credits + label: Income tax (gross of tax credits)1 + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Income tax (gross of tax credits)1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Income tax (gross of tax credits)1, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.income_tax_gross_of_tax_credits + source_concept: obr.cash_receipts.income_tax_gross_of_tax_credits + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 7 (''Income + tax (gross of tax credits)1''), GBP billion. Cash basis (table title and note). Footnote 1: Includes + PAYE, Self Assessment receipts and tax on savings income and other minor components, such as income + tax repayments. Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_income_tax_gross_of_tax_credits + label: Income tax (gross of tax credits)1 + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Income tax (gross of tax credits)1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Income tax (gross of tax credits)1, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.income_tax_gross_of_tax_credits + source_concept: obr.cash_receipts.income_tax_gross_of_tax_credits + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 7 (''Income + tax (gross of tax credits)1''), GBP billion. Cash basis (table title and note). Footnote 1: Includes + PAYE, Self Assessment receipts and tax on savings income and other minor components, such as income + tax repayments. Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_income_tax_gross_of_tax_credits + label: Income tax (gross of tax credits)1 + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Income tax (gross of tax credits)1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Income tax (gross of tax credits)1, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.income_tax_gross_of_tax_credits + source_concept: obr.cash_receipts.income_tax_gross_of_tax_credits + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 7 (''Income + tax (gross of tax credits)1''), GBP billion. Cash basis (table title and note). Footnote 1: Includes + PAYE, Self Assessment receipts and tax on savings income and other minor components, such as income + tax repayments. Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_income_tax_gross_of_tax_credits + label: Income tax (gross of tax credits)1 + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Income tax (gross of tax credits)1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Income tax (gross of tax credits)1, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.income_tax_gross_of_tax_credits + source_concept: obr.cash_receipts.income_tax_gross_of_tax_credits + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 7 (''Income + tax (gross of tax credits)1''), GBP billion. Cash basis (table title and note). Footnote 1: Includes + PAYE, Self Assessment receipts and tax on savings income and other minor components, such as income + tax repayments. Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_income_tax_gross_of_tax_credits + label: Income tax (gross of tax credits)1 + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Income tax (gross of tax credits)1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Income tax (gross of tax credits)1, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.income_tax_gross_of_tax_credits + source_concept: obr.cash_receipts.income_tax_gross_of_tax_credits + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 7 (''Income + tax (gross of tax credits)1''), GBP billion. Cash basis (table title and note). Footnote 1: Includes + PAYE, Self Assessment receipts and tax on savings income and other minor components, such as income + tax repayments. Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_income_tax_gross_of_tax_credits + label: Income tax (gross of tax credits)1 + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Income tax (gross of tax credits)1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Income tax (gross of tax credits)1, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.income_tax_gross_of_tax_credits + source_concept: obr.cash_receipts.income_tax_gross_of_tax_credits + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 7 (''Income + tax (gross of tax credits)1''), GBP billion. Cash basis (table title and note). Footnote 1: Includes + PAYE, Self Assessment receipts and tax on savings income and other minor components, such as income + tax repayments. Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_income_tax_gross_of_tax_credits_pay_as_you_earn + label: 'Income tax (gross of tax credits)1: Pay as you earn' + ordinal: 0 + row_number: 9 + expected_row_header_column: C + expected_row_header: Pay as you earn + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Income tax (gross of tax credits)1: Pay as you earn, FY2025-26' + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn + source_concept: obr.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 9 (''Pay as + you earn''), GBP billion. Cash basis (table title and note). An ''of which'' of ''Income tax (gross + of tax credits)1''. Note: All tax lines prior to accruals adjustments on tax line are on a cash + basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_income_tax_gross_of_tax_credits_pay_as_you_earn + label: 'Income tax (gross of tax credits)1: Pay as you earn' + ordinal: 0 + row_number: 9 + expected_row_header_column: C + expected_row_header: Pay as you earn + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Income tax (gross of tax credits)1: Pay as you earn, FY2026-27' + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn + source_concept: obr.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 9 (''Pay as + you earn''), GBP billion. Cash basis (table title and note). An ''of which'' of ''Income tax (gross + of tax credits)1''. Note: All tax lines prior to accruals adjustments on tax line are on a cash + basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_income_tax_gross_of_tax_credits_pay_as_you_earn + label: 'Income tax (gross of tax credits)1: Pay as you earn' + ordinal: 0 + row_number: 9 + expected_row_header_column: C + expected_row_header: Pay as you earn + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Income tax (gross of tax credits)1: Pay as you earn, FY2027-28' + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn + source_concept: obr.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 9 (''Pay as + you earn''), GBP billion. Cash basis (table title and note). An ''of which'' of ''Income tax (gross + of tax credits)1''. Note: All tax lines prior to accruals adjustments on tax line are on a cash + basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_income_tax_gross_of_tax_credits_pay_as_you_earn + label: 'Income tax (gross of tax credits)1: Pay as you earn' + ordinal: 0 + row_number: 9 + expected_row_header_column: C + expected_row_header: Pay as you earn + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Income tax (gross of tax credits)1: Pay as you earn, FY2028-29' + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn + source_concept: obr.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 9 (''Pay as + you earn''), GBP billion. Cash basis (table title and note). An ''of which'' of ''Income tax (gross + of tax credits)1''. Note: All tax lines prior to accruals adjustments on tax line are on a cash + basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_income_tax_gross_of_tax_credits_pay_as_you_earn + label: 'Income tax (gross of tax credits)1: Pay as you earn' + ordinal: 0 + row_number: 9 + expected_row_header_column: C + expected_row_header: Pay as you earn + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Income tax (gross of tax credits)1: Pay as you earn, FY2029-30' + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn + source_concept: obr.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 9 (''Pay as + you earn''), GBP billion. Cash basis (table title and note). An ''of which'' of ''Income tax (gross + of tax credits)1''. Note: All tax lines prior to accruals adjustments on tax line are on a cash + basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_income_tax_gross_of_tax_credits_pay_as_you_earn + label: 'Income tax (gross of tax credits)1: Pay as you earn' + ordinal: 0 + row_number: 9 + expected_row_header_column: C + expected_row_header: Pay as you earn + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Income tax (gross of tax credits)1: Pay as you earn, FY2030-31' + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn + source_concept: obr.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 9 (''Pay as + you earn''), GBP billion. Cash basis (table title and note). An ''of which'' of ''Income tax (gross + of tax credits)1''. Note: All tax lines prior to accruals adjustments on tax line are on a cash + basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_income_tax_gross_of_tax_credits_pay_as_you_earn + label: 'Income tax (gross of tax credits)1: Pay as you earn' + ordinal: 0 + row_number: 9 + expected_row_header_column: C + expected_row_header: Pay as you earn + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Income tax (gross of tax credits)1: Pay as you earn, FY2031-32' + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn + source_concept: obr.cash_receipts.income_tax_gross_of_tax_credits_pay_as_you_earn + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 9 (''Pay as + you earn''), GBP billion. Cash basis (table title and note). An ''of which'' of ''Income tax (gross + of tax credits)1''. Note: All tax lines prior to accruals adjustments on tax line are on a cash + basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_self_assessment.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_self_assessment.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_self_assessment.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_income_tax_gross_of_tax_credits_self_assessment + label: 'Income tax (gross of tax credits)1: Self assessment' + ordinal: 0 + row_number: 10 + expected_row_header_column: C + expected_row_header: Self assessment + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Income tax (gross of tax credits)1: Self assessment, FY2025-26' + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.income_tax_gross_of_tax_credits_self_assessment + source_concept: obr.cash_receipts.income_tax_gross_of_tax_credits_self_assessment + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 10 (''Self + assessment''), GBP billion. Cash basis (table title and note). An ''of which'' of ''Income tax (gross + of tax credits)1''. Note: All tax lines prior to accruals adjustments on tax line are on a cash + basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_self_assessment.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_self_assessment.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_self_assessment.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_income_tax_gross_of_tax_credits_self_assessment + label: 'Income tax (gross of tax credits)1: Self assessment' + ordinal: 0 + row_number: 10 + expected_row_header_column: C + expected_row_header: Self assessment + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Income tax (gross of tax credits)1: Self assessment, FY2026-27' + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.income_tax_gross_of_tax_credits_self_assessment + source_concept: obr.cash_receipts.income_tax_gross_of_tax_credits_self_assessment + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 10 (''Self + assessment''), GBP billion. Cash basis (table title and note). An ''of which'' of ''Income tax (gross + of tax credits)1''. Note: All tax lines prior to accruals adjustments on tax line are on a cash + basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_self_assessment.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_self_assessment.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_self_assessment.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_income_tax_gross_of_tax_credits_self_assessment + label: 'Income tax (gross of tax credits)1: Self assessment' + ordinal: 0 + row_number: 10 + expected_row_header_column: C + expected_row_header: Self assessment + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Income tax (gross of tax credits)1: Self assessment, FY2027-28' + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.income_tax_gross_of_tax_credits_self_assessment + source_concept: obr.cash_receipts.income_tax_gross_of_tax_credits_self_assessment + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 10 (''Self + assessment''), GBP billion. Cash basis (table title and note). An ''of which'' of ''Income tax (gross + of tax credits)1''. Note: All tax lines prior to accruals adjustments on tax line are on a cash + basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_self_assessment.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_self_assessment.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_self_assessment.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_income_tax_gross_of_tax_credits_self_assessment + label: 'Income tax (gross of tax credits)1: Self assessment' + ordinal: 0 + row_number: 10 + expected_row_header_column: C + expected_row_header: Self assessment + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Income tax (gross of tax credits)1: Self assessment, FY2028-29' + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.income_tax_gross_of_tax_credits_self_assessment + source_concept: obr.cash_receipts.income_tax_gross_of_tax_credits_self_assessment + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 10 (''Self + assessment''), GBP billion. Cash basis (table title and note). An ''of which'' of ''Income tax (gross + of tax credits)1''. Note: All tax lines prior to accruals adjustments on tax line are on a cash + basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_self_assessment.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_self_assessment.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_self_assessment.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_income_tax_gross_of_tax_credits_self_assessment + label: 'Income tax (gross of tax credits)1: Self assessment' + ordinal: 0 + row_number: 10 + expected_row_header_column: C + expected_row_header: Self assessment + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Income tax (gross of tax credits)1: Self assessment, FY2029-30' + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.income_tax_gross_of_tax_credits_self_assessment + source_concept: obr.cash_receipts.income_tax_gross_of_tax_credits_self_assessment + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 10 (''Self + assessment''), GBP billion. Cash basis (table title and note). An ''of which'' of ''Income tax (gross + of tax credits)1''. Note: All tax lines prior to accruals adjustments on tax line are on a cash + basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_self_assessment.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_self_assessment.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_self_assessment.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_income_tax_gross_of_tax_credits_self_assessment + label: 'Income tax (gross of tax credits)1: Self assessment' + ordinal: 0 + row_number: 10 + expected_row_header_column: C + expected_row_header: Self assessment + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Income tax (gross of tax credits)1: Self assessment, FY2030-31' + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.income_tax_gross_of_tax_credits_self_assessment + source_concept: obr.cash_receipts.income_tax_gross_of_tax_credits_self_assessment + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 10 (''Self + assessment''), GBP billion. Cash basis (table title and note). An ''of which'' of ''Income tax (gross + of tax credits)1''. Note: All tax lines prior to accruals adjustments on tax line are on a cash + basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_self_assessment.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_self_assessment.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_self_assessment.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_income_tax_gross_of_tax_credits_self_assessment + label: 'Income tax (gross of tax credits)1: Self assessment' + ordinal: 0 + row_number: 10 + expected_row_header_column: C + expected_row_header: Self assessment + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Income tax (gross of tax credits)1: Self assessment, FY2031-32' + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.income_tax_gross_of_tax_credits_self_assessment + source_concept: obr.cash_receipts.income_tax_gross_of_tax_credits_self_assessment + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 10 (''Self + assessment''), GBP billion. Cash basis (table title and note). An ''of which'' of ''Income tax (gross + of tax credits)1''. Note: All tax lines prior to accruals adjustments on tax line are on a cash + basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_income_tax_gross_of_tax_credits_other_income_tax + label: 'Income tax (gross of tax credits)1: Other income tax' + ordinal: 0 + row_number: 11 + expected_row_header_column: C + expected_row_header: Other income tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Income tax (gross of tax credits)1: Other income tax, FY2025-26' + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax + source_concept: obr.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 11 (''Other + income tax''), GBP billion. Cash basis (table title and note). An ''of which'' of ''Income tax (gross + of tax credits)1''. Note: All tax lines prior to accruals adjustments on tax line are on a cash + basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_income_tax_gross_of_tax_credits_other_income_tax + label: 'Income tax (gross of tax credits)1: Other income tax' + ordinal: 0 + row_number: 11 + expected_row_header_column: C + expected_row_header: Other income tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Income tax (gross of tax credits)1: Other income tax, FY2026-27' + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax + source_concept: obr.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 11 (''Other + income tax''), GBP billion. Cash basis (table title and note). An ''of which'' of ''Income tax (gross + of tax credits)1''. Note: All tax lines prior to accruals adjustments on tax line are on a cash + basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_income_tax_gross_of_tax_credits_other_income_tax + label: 'Income tax (gross of tax credits)1: Other income tax' + ordinal: 0 + row_number: 11 + expected_row_header_column: C + expected_row_header: Other income tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Income tax (gross of tax credits)1: Other income tax, FY2027-28' + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax + source_concept: obr.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 11 (''Other + income tax''), GBP billion. Cash basis (table title and note). An ''of which'' of ''Income tax (gross + of tax credits)1''. Note: All tax lines prior to accruals adjustments on tax line are on a cash + basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_income_tax_gross_of_tax_credits_other_income_tax + label: 'Income tax (gross of tax credits)1: Other income tax' + ordinal: 0 + row_number: 11 + expected_row_header_column: C + expected_row_header: Other income tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Income tax (gross of tax credits)1: Other income tax, FY2028-29' + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax + source_concept: obr.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 11 (''Other + income tax''), GBP billion. Cash basis (table title and note). An ''of which'' of ''Income tax (gross + of tax credits)1''. Note: All tax lines prior to accruals adjustments on tax line are on a cash + basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_income_tax_gross_of_tax_credits_other_income_tax + label: 'Income tax (gross of tax credits)1: Other income tax' + ordinal: 0 + row_number: 11 + expected_row_header_column: C + expected_row_header: Other income tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Income tax (gross of tax credits)1: Other income tax, FY2029-30' + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax + source_concept: obr.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 11 (''Other + income tax''), GBP billion. Cash basis (table title and note). An ''of which'' of ''Income tax (gross + of tax credits)1''. Note: All tax lines prior to accruals adjustments on tax line are on a cash + basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_income_tax_gross_of_tax_credits_other_income_tax + label: 'Income tax (gross of tax credits)1: Other income tax' + ordinal: 0 + row_number: 11 + expected_row_header_column: C + expected_row_header: Other income tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Income tax (gross of tax credits)1: Other income tax, FY2030-31' + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax + source_concept: obr.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 11 (''Other + income tax''), GBP billion. Cash basis (table title and note). An ''of which'' of ''Income tax (gross + of tax credits)1''. Note: All tax lines prior to accruals adjustments on tax line are on a cash + basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_income_tax_gross_of_tax_credits_other_income_tax + label: 'Income tax (gross of tax credits)1: Other income tax' + ordinal: 0 + row_number: 11 + expected_row_header_column: C + expected_row_header: Other income tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Income tax (gross of tax credits)1: Other income tax, FY2031-32' + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax + source_concept: obr.cash_receipts.income_tax_gross_of_tax_credits_other_income_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 11 (''Other + income tax''), GBP billion. Cash basis (table title and note). An ''of which'' of ''Income tax (gross + of tax credits)1''. Note: All tax lines prior to accruals adjustments on tax line are on a cash + basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax + label: Corporation tax + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Corporation tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Corporation tax, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.corporation_tax + source_concept: obr.cash_receipts.corporation_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 14 (''Corporation + tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax + label: Corporation tax + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Corporation tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Corporation tax, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.corporation_tax + source_concept: obr.cash_receipts.corporation_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 14 (''Corporation + tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax + label: Corporation tax + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Corporation tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Corporation tax, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.corporation_tax + source_concept: obr.cash_receipts.corporation_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 14 (''Corporation + tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax + label: Corporation tax + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Corporation tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Corporation tax, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.corporation_tax + source_concept: obr.cash_receipts.corporation_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 14 (''Corporation + tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax + label: Corporation tax + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Corporation tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Corporation tax, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.corporation_tax + source_concept: obr.cash_receipts.corporation_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 14 (''Corporation + tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax + label: Corporation tax + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Corporation tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Corporation tax, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.corporation_tax + source_concept: obr.cash_receipts.corporation_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 14 (''Corporation + tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax + label: Corporation tax + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Corporation tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Corporation tax, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.corporation_tax + source_concept: obr.cash_receipts.corporation_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 14 (''Corporation + tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_onshore.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_onshore.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_onshore.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax_onshore + label: 'Corporation tax: Onshore' + ordinal: 0 + row_number: 16 + expected_row_header_column: C + expected_row_header: Onshore + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Corporation tax: Onshore, FY2025-26' + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.corporation_tax_onshore + source_concept: obr.cash_receipts.corporation_tax_onshore + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 16 (''Onshore''), + GBP billion. Cash basis (table title and note). An ''of which'' of ''Corporation tax''. Note: All + tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_onshore.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_onshore.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_onshore.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax_onshore + label: 'Corporation tax: Onshore' + ordinal: 0 + row_number: 16 + expected_row_header_column: C + expected_row_header: Onshore + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Corporation tax: Onshore, FY2026-27' + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.corporation_tax_onshore + source_concept: obr.cash_receipts.corporation_tax_onshore + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 16 (''Onshore''), + GBP billion. Cash basis (table title and note). An ''of which'' of ''Corporation tax''. Note: All + tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_onshore.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_onshore.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_onshore.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax_onshore + label: 'Corporation tax: Onshore' + ordinal: 0 + row_number: 16 + expected_row_header_column: C + expected_row_header: Onshore + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Corporation tax: Onshore, FY2027-28' + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.corporation_tax_onshore + source_concept: obr.cash_receipts.corporation_tax_onshore + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 16 (''Onshore''), + GBP billion. Cash basis (table title and note). An ''of which'' of ''Corporation tax''. Note: All + tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_onshore.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_onshore.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_onshore.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax_onshore + label: 'Corporation tax: Onshore' + ordinal: 0 + row_number: 16 + expected_row_header_column: C + expected_row_header: Onshore + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Corporation tax: Onshore, FY2028-29' + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.corporation_tax_onshore + source_concept: obr.cash_receipts.corporation_tax_onshore + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 16 (''Onshore''), + GBP billion. Cash basis (table title and note). An ''of which'' of ''Corporation tax''. Note: All + tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_onshore.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_onshore.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_onshore.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax_onshore + label: 'Corporation tax: Onshore' + ordinal: 0 + row_number: 16 + expected_row_header_column: C + expected_row_header: Onshore + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Corporation tax: Onshore, FY2029-30' + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.corporation_tax_onshore + source_concept: obr.cash_receipts.corporation_tax_onshore + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 16 (''Onshore''), + GBP billion. Cash basis (table title and note). An ''of which'' of ''Corporation tax''. Note: All + tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_onshore.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_onshore.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_onshore.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax_onshore + label: 'Corporation tax: Onshore' + ordinal: 0 + row_number: 16 + expected_row_header_column: C + expected_row_header: Onshore + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Corporation tax: Onshore, FY2030-31' + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.corporation_tax_onshore + source_concept: obr.cash_receipts.corporation_tax_onshore + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 16 (''Onshore''), + GBP billion. Cash basis (table title and note). An ''of which'' of ''Corporation tax''. Note: All + tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_onshore.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_onshore.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_onshore.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax_onshore + label: 'Corporation tax: Onshore' + ordinal: 0 + row_number: 16 + expected_row_header_column: C + expected_row_header: Onshore + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Corporation tax: Onshore, FY2031-32' + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.corporation_tax_onshore + source_concept: obr.cash_receipts.corporation_tax_onshore + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 16 (''Onshore''), + GBP billion. Cash basis (table title and note). An ''of which'' of ''Corporation tax''. Note: All + tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax_pillar_2_domestic_top_up_tax + label: 'Corporation tax: Pillar 2: Domestic top-up tax' + ordinal: 0 + row_number: 17 + expected_row_header_column: C + expected_row_header: 'Pillar 2: Domestic top-up tax' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Corporation tax: Pillar 2: Domestic top-up tax, FY2025-26' + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax + source_concept: obr.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 17 (''Pillar + 2: Domestic top-up tax''), GBP billion. Cash basis (table title and note). An ''of which'' of ''Corporation + tax''. Note: All tax lines prior to accruals adjustments on tax line are on a cash basis rather + than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax_pillar_2_domestic_top_up_tax + label: 'Corporation tax: Pillar 2: Domestic top-up tax' + ordinal: 0 + row_number: 17 + expected_row_header_column: C + expected_row_header: 'Pillar 2: Domestic top-up tax' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Corporation tax: Pillar 2: Domestic top-up tax, FY2026-27' + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax + source_concept: obr.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 17 (''Pillar + 2: Domestic top-up tax''), GBP billion. Cash basis (table title and note). An ''of which'' of ''Corporation + tax''. Note: All tax lines prior to accruals adjustments on tax line are on a cash basis rather + than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax_pillar_2_domestic_top_up_tax + label: 'Corporation tax: Pillar 2: Domestic top-up tax' + ordinal: 0 + row_number: 17 + expected_row_header_column: C + expected_row_header: 'Pillar 2: Domestic top-up tax' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Corporation tax: Pillar 2: Domestic top-up tax, FY2027-28' + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax + source_concept: obr.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 17 (''Pillar + 2: Domestic top-up tax''), GBP billion. Cash basis (table title and note). An ''of which'' of ''Corporation + tax''. Note: All tax lines prior to accruals adjustments on tax line are on a cash basis rather + than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax_pillar_2_domestic_top_up_tax + label: 'Corporation tax: Pillar 2: Domestic top-up tax' + ordinal: 0 + row_number: 17 + expected_row_header_column: C + expected_row_header: 'Pillar 2: Domestic top-up tax' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Corporation tax: Pillar 2: Domestic top-up tax, FY2028-29' + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax + source_concept: obr.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 17 (''Pillar + 2: Domestic top-up tax''), GBP billion. Cash basis (table title and note). An ''of which'' of ''Corporation + tax''. Note: All tax lines prior to accruals adjustments on tax line are on a cash basis rather + than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax_pillar_2_domestic_top_up_tax + label: 'Corporation tax: Pillar 2: Domestic top-up tax' + ordinal: 0 + row_number: 17 + expected_row_header_column: C + expected_row_header: 'Pillar 2: Domestic top-up tax' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Corporation tax: Pillar 2: Domestic top-up tax, FY2029-30' + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax + source_concept: obr.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 17 (''Pillar + 2: Domestic top-up tax''), GBP billion. Cash basis (table title and note). An ''of which'' of ''Corporation + tax''. Note: All tax lines prior to accruals adjustments on tax line are on a cash basis rather + than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax_pillar_2_domestic_top_up_tax + label: 'Corporation tax: Pillar 2: Domestic top-up tax' + ordinal: 0 + row_number: 17 + expected_row_header_column: C + expected_row_header: 'Pillar 2: Domestic top-up tax' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Corporation tax: Pillar 2: Domestic top-up tax, FY2030-31' + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax + source_concept: obr.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 17 (''Pillar + 2: Domestic top-up tax''), GBP billion. Cash basis (table title and note). An ''of which'' of ''Corporation + tax''. Note: All tax lines prior to accruals adjustments on tax line are on a cash basis rather + than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax_pillar_2_domestic_top_up_tax + label: 'Corporation tax: Pillar 2: Domestic top-up tax' + ordinal: 0 + row_number: 17 + expected_row_header_column: C + expected_row_header: 'Pillar 2: Domestic top-up tax' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Corporation tax: Pillar 2: Domestic top-up tax, FY2031-32' + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax + source_concept: obr.cash_receipts.corporation_tax_pillar_2_domestic_top_up_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 17 (''Pillar + 2: Domestic top-up tax''), GBP billion. Cash basis (table title and note). An ''of which'' of ''Corporation + tax''. Note: All tax lines prior to accruals adjustments on tax line are on a cash basis rather + than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax_pillar_2_multinational_top_up_tax + label: 'Corporation tax: Pillar 2: Multinational top-up tax' + ordinal: 0 + row_number: 18 + expected_row_header_column: C + expected_row_header: 'Pillar 2: Multinational top-up tax' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Corporation tax: Pillar 2: Multinational top-up tax, FY2025-26' + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax + source_concept: obr.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 18 (''Pillar + 2: Multinational top-up tax''), GBP billion. Cash basis (table title and note). An ''of which'' + of ''Corporation tax''. Note: All tax lines prior to accruals adjustments on tax line are on a cash + basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax_pillar_2_multinational_top_up_tax + label: 'Corporation tax: Pillar 2: Multinational top-up tax' + ordinal: 0 + row_number: 18 + expected_row_header_column: C + expected_row_header: 'Pillar 2: Multinational top-up tax' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Corporation tax: Pillar 2: Multinational top-up tax, FY2026-27' + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax + source_concept: obr.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 18 (''Pillar + 2: Multinational top-up tax''), GBP billion. Cash basis (table title and note). An ''of which'' + of ''Corporation tax''. Note: All tax lines prior to accruals adjustments on tax line are on a cash + basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax_pillar_2_multinational_top_up_tax + label: 'Corporation tax: Pillar 2: Multinational top-up tax' + ordinal: 0 + row_number: 18 + expected_row_header_column: C + expected_row_header: 'Pillar 2: Multinational top-up tax' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Corporation tax: Pillar 2: Multinational top-up tax, FY2027-28' + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax + source_concept: obr.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 18 (''Pillar + 2: Multinational top-up tax''), GBP billion. Cash basis (table title and note). An ''of which'' + of ''Corporation tax''. Note: All tax lines prior to accruals adjustments on tax line are on a cash + basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax_pillar_2_multinational_top_up_tax + label: 'Corporation tax: Pillar 2: Multinational top-up tax' + ordinal: 0 + row_number: 18 + expected_row_header_column: C + expected_row_header: 'Pillar 2: Multinational top-up tax' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Corporation tax: Pillar 2: Multinational top-up tax, FY2028-29' + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax + source_concept: obr.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 18 (''Pillar + 2: Multinational top-up tax''), GBP billion. Cash basis (table title and note). An ''of which'' + of ''Corporation tax''. Note: All tax lines prior to accruals adjustments on tax line are on a cash + basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax_pillar_2_multinational_top_up_tax + label: 'Corporation tax: Pillar 2: Multinational top-up tax' + ordinal: 0 + row_number: 18 + expected_row_header_column: C + expected_row_header: 'Pillar 2: Multinational top-up tax' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Corporation tax: Pillar 2: Multinational top-up tax, FY2029-30' + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax + source_concept: obr.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 18 (''Pillar + 2: Multinational top-up tax''), GBP billion. Cash basis (table title and note). An ''of which'' + of ''Corporation tax''. Note: All tax lines prior to accruals adjustments on tax line are on a cash + basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax_pillar_2_multinational_top_up_tax + label: 'Corporation tax: Pillar 2: Multinational top-up tax' + ordinal: 0 + row_number: 18 + expected_row_header_column: C + expected_row_header: 'Pillar 2: Multinational top-up tax' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Corporation tax: Pillar 2: Multinational top-up tax, FY2030-31' + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax + source_concept: obr.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 18 (''Pillar + 2: Multinational top-up tax''), GBP billion. Cash basis (table title and note). An ''of which'' + of ''Corporation tax''. Note: All tax lines prior to accruals adjustments on tax line are on a cash + basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax_pillar_2_multinational_top_up_tax + label: 'Corporation tax: Pillar 2: Multinational top-up tax' + ordinal: 0 + row_number: 18 + expected_row_header_column: C + expected_row_header: 'Pillar 2: Multinational top-up tax' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Corporation tax: Pillar 2: Multinational top-up tax, FY2031-32' + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax + source_concept: obr.cash_receipts.corporation_tax_pillar_2_multinational_top_up_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 18 (''Pillar + 2: Multinational top-up tax''), GBP billion. Cash basis (table title and note). An ''of which'' + of ''Corporation tax''. Note: All tax lines prior to accruals adjustments on tax line are on a cash + basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_offshore.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_offshore.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_offshore.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax_offshore + label: 'Corporation tax: Offshore' + ordinal: 0 + row_number: 19 + expected_row_header_column: C + expected_row_header: Offshore + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Corporation tax: Offshore, FY2025-26' + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.corporation_tax_offshore + source_concept: obr.cash_receipts.corporation_tax_offshore + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 19 (''Offshore''), + GBP billion. Cash basis (table title and note). An ''of which'' of ''Corporation tax''. Note: All + tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_offshore.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_offshore.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_offshore.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax_offshore + label: 'Corporation tax: Offshore' + ordinal: 0 + row_number: 19 + expected_row_header_column: C + expected_row_header: Offshore + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Corporation tax: Offshore, FY2026-27' + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.corporation_tax_offshore + source_concept: obr.cash_receipts.corporation_tax_offshore + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 19 (''Offshore''), + GBP billion. Cash basis (table title and note). An ''of which'' of ''Corporation tax''. Note: All + tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_offshore.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_offshore.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_offshore.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax_offshore + label: 'Corporation tax: Offshore' + ordinal: 0 + row_number: 19 + expected_row_header_column: C + expected_row_header: Offshore + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Corporation tax: Offshore, FY2027-28' + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.corporation_tax_offshore + source_concept: obr.cash_receipts.corporation_tax_offshore + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 19 (''Offshore''), + GBP billion. Cash basis (table title and note). An ''of which'' of ''Corporation tax''. Note: All + tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_offshore.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_offshore.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_offshore.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax_offshore + label: 'Corporation tax: Offshore' + ordinal: 0 + row_number: 19 + expected_row_header_column: C + expected_row_header: Offshore + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Corporation tax: Offshore, FY2028-29' + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.corporation_tax_offshore + source_concept: obr.cash_receipts.corporation_tax_offshore + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 19 (''Offshore''), + GBP billion. Cash basis (table title and note). An ''of which'' of ''Corporation tax''. Note: All + tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_offshore.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_offshore.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_offshore.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax_offshore + label: 'Corporation tax: Offshore' + ordinal: 0 + row_number: 19 + expected_row_header_column: C + expected_row_header: Offshore + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Corporation tax: Offshore, FY2029-30' + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.corporation_tax_offshore + source_concept: obr.cash_receipts.corporation_tax_offshore + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 19 (''Offshore''), + GBP billion. Cash basis (table title and note). An ''of which'' of ''Corporation tax''. Note: All + tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_offshore.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_offshore.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_offshore.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax_offshore + label: 'Corporation tax: Offshore' + ordinal: 0 + row_number: 19 + expected_row_header_column: C + expected_row_header: Offshore + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Corporation tax: Offshore, FY2030-31' + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.corporation_tax_offshore + source_concept: obr.cash_receipts.corporation_tax_offshore + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 19 (''Offshore''), + GBP billion. Cash basis (table title and note). An ''of which'' of ''Corporation tax''. Note: All + tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_offshore.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_offshore.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.corporation_tax_offshore.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_corporation_tax_offshore + label: 'Corporation tax: Offshore' + ordinal: 0 + row_number: 19 + expected_row_header_column: C + expected_row_header: Offshore + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: 'Corporation tax: Offshore, FY2031-32' + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.corporation_tax_offshore + source_concept: obr.cash_receipts.corporation_tax_offshore + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 19 (''Offshore''), + GBP billion. Cash basis (table title and note). An ''of which'' of ''Corporation tax''. Note: All + tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.petroleum_revenue_tax.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.petroleum_revenue_tax.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.petroleum_revenue_tax.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_petroleum_revenue_tax + label: Petroleum revenue tax + ordinal: 0 + row_number: 20 + expected_row_header_column: B + expected_row_header: Petroleum revenue tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Petroleum revenue tax, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.petroleum_revenue_tax + source_concept: obr.cash_receipts.petroleum_revenue_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 20 (''Petroleum + revenue tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.petroleum_revenue_tax.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.petroleum_revenue_tax.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.petroleum_revenue_tax.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_petroleum_revenue_tax + label: Petroleum revenue tax + ordinal: 0 + row_number: 20 + expected_row_header_column: B + expected_row_header: Petroleum revenue tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Petroleum revenue tax, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.petroleum_revenue_tax + source_concept: obr.cash_receipts.petroleum_revenue_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 20 (''Petroleum + revenue tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.petroleum_revenue_tax.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.petroleum_revenue_tax.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.petroleum_revenue_tax.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_petroleum_revenue_tax + label: Petroleum revenue tax + ordinal: 0 + row_number: 20 + expected_row_header_column: B + expected_row_header: Petroleum revenue tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Petroleum revenue tax, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.petroleum_revenue_tax + source_concept: obr.cash_receipts.petroleum_revenue_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 20 (''Petroleum + revenue tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.petroleum_revenue_tax.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.petroleum_revenue_tax.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.petroleum_revenue_tax.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_petroleum_revenue_tax + label: Petroleum revenue tax + ordinal: 0 + row_number: 20 + expected_row_header_column: B + expected_row_header: Petroleum revenue tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Petroleum revenue tax, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.petroleum_revenue_tax + source_concept: obr.cash_receipts.petroleum_revenue_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 20 (''Petroleum + revenue tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.petroleum_revenue_tax.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.petroleum_revenue_tax.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.petroleum_revenue_tax.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_petroleum_revenue_tax + label: Petroleum revenue tax + ordinal: 0 + row_number: 20 + expected_row_header_column: B + expected_row_header: Petroleum revenue tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Petroleum revenue tax, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.petroleum_revenue_tax + source_concept: obr.cash_receipts.petroleum_revenue_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 20 (''Petroleum + revenue tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.petroleum_revenue_tax.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.petroleum_revenue_tax.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.petroleum_revenue_tax.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_petroleum_revenue_tax + label: Petroleum revenue tax + ordinal: 0 + row_number: 20 + expected_row_header_column: B + expected_row_header: Petroleum revenue tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Petroleum revenue tax, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.petroleum_revenue_tax + source_concept: obr.cash_receipts.petroleum_revenue_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 20 (''Petroleum + revenue tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.petroleum_revenue_tax.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.petroleum_revenue_tax.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.petroleum_revenue_tax.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_petroleum_revenue_tax + label: Petroleum revenue tax + ordinal: 0 + row_number: 20 + expected_row_header_column: B + expected_row_header: Petroleum revenue tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Petroleum revenue tax, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.petroleum_revenue_tax + source_concept: obr.cash_receipts.petroleum_revenue_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 20 (''Petroleum + revenue tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.inheritance_tax.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.inheritance_tax.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.inheritance_tax.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_inheritance_tax + label: Inheritance tax + ordinal: 0 + row_number: 23 + expected_row_header_column: B + expected_row_header: Inheritance tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Inheritance tax, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.inheritance_tax + source_concept: obr.cash_receipts.inheritance_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 23 (''Inheritance + tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.inheritance_tax.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.inheritance_tax.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.inheritance_tax.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_inheritance_tax + label: Inheritance tax + ordinal: 0 + row_number: 23 + expected_row_header_column: B + expected_row_header: Inheritance tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Inheritance tax, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.inheritance_tax + source_concept: obr.cash_receipts.inheritance_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 23 (''Inheritance + tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.inheritance_tax.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.inheritance_tax.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.inheritance_tax.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_inheritance_tax + label: Inheritance tax + ordinal: 0 + row_number: 23 + expected_row_header_column: B + expected_row_header: Inheritance tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Inheritance tax, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.inheritance_tax + source_concept: obr.cash_receipts.inheritance_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 23 (''Inheritance + tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.inheritance_tax.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.inheritance_tax.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.inheritance_tax.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_inheritance_tax + label: Inheritance tax + ordinal: 0 + row_number: 23 + expected_row_header_column: B + expected_row_header: Inheritance tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Inheritance tax, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.inheritance_tax + source_concept: obr.cash_receipts.inheritance_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 23 (''Inheritance + tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.inheritance_tax.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.inheritance_tax.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.inheritance_tax.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_inheritance_tax + label: Inheritance tax + ordinal: 0 + row_number: 23 + expected_row_header_column: B + expected_row_header: Inheritance tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Inheritance tax, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.inheritance_tax + source_concept: obr.cash_receipts.inheritance_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 23 (''Inheritance + tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.inheritance_tax.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.inheritance_tax.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.inheritance_tax.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_inheritance_tax + label: Inheritance tax + ordinal: 0 + row_number: 23 + expected_row_header_column: B + expected_row_header: Inheritance tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Inheritance tax, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.inheritance_tax + source_concept: obr.cash_receipts.inheritance_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 23 (''Inheritance + tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.inheritance_tax.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.inheritance_tax.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.inheritance_tax.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_inheritance_tax + label: Inheritance tax + ordinal: 0 + row_number: 23 + expected_row_header_column: B + expected_row_header: Inheritance tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Inheritance tax, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.inheritance_tax + source_concept: obr.cash_receipts.inheritance_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 23 (''Inheritance + tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.annual_tax_on_enveloped_dwellings.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.annual_tax_on_enveloped_dwellings.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.annual_tax_on_enveloped_dwellings.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_annual_tax_on_enveloped_dwellings + label: Annual tax on enveloped dwellings + ordinal: 0 + row_number: 25 + expected_row_header_column: B + expected_row_header: Annual tax on enveloped dwellings + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Annual tax on enveloped dwellings, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.annual_tax_on_enveloped_dwellings + source_concept: obr.cash_receipts.annual_tax_on_enveloped_dwellings + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 25 (''Annual + tax on enveloped dwellings''), GBP billion. Cash basis (table title and note). Note: All tax lines + prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.annual_tax_on_enveloped_dwellings.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.annual_tax_on_enveloped_dwellings.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.annual_tax_on_enveloped_dwellings.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_annual_tax_on_enveloped_dwellings + label: Annual tax on enveloped dwellings + ordinal: 0 + row_number: 25 + expected_row_header_column: B + expected_row_header: Annual tax on enveloped dwellings + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Annual tax on enveloped dwellings, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.annual_tax_on_enveloped_dwellings + source_concept: obr.cash_receipts.annual_tax_on_enveloped_dwellings + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 25 (''Annual + tax on enveloped dwellings''), GBP billion. Cash basis (table title and note). Note: All tax lines + prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.annual_tax_on_enveloped_dwellings.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.annual_tax_on_enveloped_dwellings.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.annual_tax_on_enveloped_dwellings.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_annual_tax_on_enveloped_dwellings + label: Annual tax on enveloped dwellings + ordinal: 0 + row_number: 25 + expected_row_header_column: B + expected_row_header: Annual tax on enveloped dwellings + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Annual tax on enveloped dwellings, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.annual_tax_on_enveloped_dwellings + source_concept: obr.cash_receipts.annual_tax_on_enveloped_dwellings + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 25 (''Annual + tax on enveloped dwellings''), GBP billion. Cash basis (table title and note). Note: All tax lines + prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.annual_tax_on_enveloped_dwellings.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.annual_tax_on_enveloped_dwellings.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.annual_tax_on_enveloped_dwellings.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_annual_tax_on_enveloped_dwellings + label: Annual tax on enveloped dwellings + ordinal: 0 + row_number: 25 + expected_row_header_column: B + expected_row_header: Annual tax on enveloped dwellings + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Annual tax on enveloped dwellings, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.annual_tax_on_enveloped_dwellings + source_concept: obr.cash_receipts.annual_tax_on_enveloped_dwellings + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 25 (''Annual + tax on enveloped dwellings''), GBP billion. Cash basis (table title and note). Note: All tax lines + prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.annual_tax_on_enveloped_dwellings.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.annual_tax_on_enveloped_dwellings.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.annual_tax_on_enveloped_dwellings.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_annual_tax_on_enveloped_dwellings + label: Annual tax on enveloped dwellings + ordinal: 0 + row_number: 25 + expected_row_header_column: B + expected_row_header: Annual tax on enveloped dwellings + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Annual tax on enveloped dwellings, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.annual_tax_on_enveloped_dwellings + source_concept: obr.cash_receipts.annual_tax_on_enveloped_dwellings + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 25 (''Annual + tax on enveloped dwellings''), GBP billion. Cash basis (table title and note). Note: All tax lines + prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.annual_tax_on_enveloped_dwellings.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.annual_tax_on_enveloped_dwellings.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.annual_tax_on_enveloped_dwellings.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_annual_tax_on_enveloped_dwellings + label: Annual tax on enveloped dwellings + ordinal: 0 + row_number: 25 + expected_row_header_column: B + expected_row_header: Annual tax on enveloped dwellings + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Annual tax on enveloped dwellings, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.annual_tax_on_enveloped_dwellings + source_concept: obr.cash_receipts.annual_tax_on_enveloped_dwellings + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 25 (''Annual + tax on enveloped dwellings''), GBP billion. Cash basis (table title and note). Note: All tax lines + prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.annual_tax_on_enveloped_dwellings.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.annual_tax_on_enveloped_dwellings.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.annual_tax_on_enveloped_dwellings.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_annual_tax_on_enveloped_dwellings + label: Annual tax on enveloped dwellings + ordinal: 0 + row_number: 25 + expected_row_header_column: B + expected_row_header: Annual tax on enveloped dwellings + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Annual tax on enveloped dwellings, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.annual_tax_on_enveloped_dwellings + source_concept: obr.cash_receipts.annual_tax_on_enveloped_dwellings + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 25 (''Annual + tax on enveloped dwellings''), GBP billion. Cash basis (table title and note). Note: All tax lines + prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.stamp_taxes_on_shares.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.stamp_taxes_on_shares.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.stamp_taxes_on_shares.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_stamp_taxes_on_shares + label: Stamp taxes on shares + ordinal: 0 + row_number: 26 + expected_row_header_column: B + expected_row_header: Stamp taxes on shares + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Stamp taxes on shares, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.stamp_taxes_on_shares + source_concept: obr.cash_receipts.stamp_taxes_on_shares + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 26 (''Stamp + taxes on shares''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to + accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.stamp_taxes_on_shares.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.stamp_taxes_on_shares.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.stamp_taxes_on_shares.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_stamp_taxes_on_shares + label: Stamp taxes on shares + ordinal: 0 + row_number: 26 + expected_row_header_column: B + expected_row_header: Stamp taxes on shares + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Stamp taxes on shares, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.stamp_taxes_on_shares + source_concept: obr.cash_receipts.stamp_taxes_on_shares + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 26 (''Stamp + taxes on shares''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to + accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.stamp_taxes_on_shares.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.stamp_taxes_on_shares.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.stamp_taxes_on_shares.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_stamp_taxes_on_shares + label: Stamp taxes on shares + ordinal: 0 + row_number: 26 + expected_row_header_column: B + expected_row_header: Stamp taxes on shares + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Stamp taxes on shares, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.stamp_taxes_on_shares + source_concept: obr.cash_receipts.stamp_taxes_on_shares + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 26 (''Stamp + taxes on shares''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to + accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.stamp_taxes_on_shares.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.stamp_taxes_on_shares.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.stamp_taxes_on_shares.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_stamp_taxes_on_shares + label: Stamp taxes on shares + ordinal: 0 + row_number: 26 + expected_row_header_column: B + expected_row_header: Stamp taxes on shares + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Stamp taxes on shares, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.stamp_taxes_on_shares + source_concept: obr.cash_receipts.stamp_taxes_on_shares + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 26 (''Stamp + taxes on shares''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to + accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.stamp_taxes_on_shares.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.stamp_taxes_on_shares.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.stamp_taxes_on_shares.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_stamp_taxes_on_shares + label: Stamp taxes on shares + ordinal: 0 + row_number: 26 + expected_row_header_column: B + expected_row_header: Stamp taxes on shares + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Stamp taxes on shares, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.stamp_taxes_on_shares + source_concept: obr.cash_receipts.stamp_taxes_on_shares + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 26 (''Stamp + taxes on shares''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to + accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.stamp_taxes_on_shares.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.stamp_taxes_on_shares.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.stamp_taxes_on_shares.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_stamp_taxes_on_shares + label: Stamp taxes on shares + ordinal: 0 + row_number: 26 + expected_row_header_column: B + expected_row_header: Stamp taxes on shares + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Stamp taxes on shares, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.stamp_taxes_on_shares + source_concept: obr.cash_receipts.stamp_taxes_on_shares + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 26 (''Stamp + taxes on shares''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to + accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.stamp_taxes_on_shares.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.stamp_taxes_on_shares.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.stamp_taxes_on_shares.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_stamp_taxes_on_shares + label: Stamp taxes on shares + ordinal: 0 + row_number: 26 + expected_row_header_column: B + expected_row_header: Stamp taxes on shares + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Stamp taxes on shares, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.stamp_taxes_on_shares + source_concept: obr.cash_receipts.stamp_taxes_on_shares + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 26 (''Stamp + taxes on shares''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to + accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.air_passenger_duty.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.air_passenger_duty.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.air_passenger_duty.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_air_passenger_duty + label: Air passenger duty + ordinal: 0 + row_number: 31 + expected_row_header_column: B + expected_row_header: Air passenger duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Air passenger duty, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.air_passenger_duty + source_concept: obr.cash_receipts.air_passenger_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 31 (''Air passenger + duty''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.air_passenger_duty.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.air_passenger_duty.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.air_passenger_duty.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_air_passenger_duty + label: Air passenger duty + ordinal: 0 + row_number: 31 + expected_row_header_column: B + expected_row_header: Air passenger duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Air passenger duty, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.air_passenger_duty + source_concept: obr.cash_receipts.air_passenger_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 31 (''Air passenger + duty''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.air_passenger_duty.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.air_passenger_duty.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.air_passenger_duty.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_air_passenger_duty + label: Air passenger duty + ordinal: 0 + row_number: 31 + expected_row_header_column: B + expected_row_header: Air passenger duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Air passenger duty, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.air_passenger_duty + source_concept: obr.cash_receipts.air_passenger_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 31 (''Air passenger + duty''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.air_passenger_duty.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.air_passenger_duty.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.air_passenger_duty.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_air_passenger_duty + label: Air passenger duty + ordinal: 0 + row_number: 31 + expected_row_header_column: B + expected_row_header: Air passenger duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Air passenger duty, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.air_passenger_duty + source_concept: obr.cash_receipts.air_passenger_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 31 (''Air passenger + duty''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.air_passenger_duty.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.air_passenger_duty.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.air_passenger_duty.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_air_passenger_duty + label: Air passenger duty + ordinal: 0 + row_number: 31 + expected_row_header_column: B + expected_row_header: Air passenger duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Air passenger duty, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.air_passenger_duty + source_concept: obr.cash_receipts.air_passenger_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 31 (''Air passenger + duty''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.air_passenger_duty.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.air_passenger_duty.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.air_passenger_duty.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_air_passenger_duty + label: Air passenger duty + ordinal: 0 + row_number: 31 + expected_row_header_column: B + expected_row_header: Air passenger duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Air passenger duty, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.air_passenger_duty + source_concept: obr.cash_receipts.air_passenger_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 31 (''Air passenger + duty''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.air_passenger_duty.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.air_passenger_duty.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.air_passenger_duty.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_air_passenger_duty + label: Air passenger duty + ordinal: 0 + row_number: 31 + expected_row_header_column: B + expected_row_header: Air passenger duty + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Air passenger duty, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.air_passenger_duty + source_concept: obr.cash_receipts.air_passenger_duty + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 31 (''Air passenger + duty''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.insurance_premium_tax.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.insurance_premium_tax.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.insurance_premium_tax.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_insurance_premium_tax + label: Insurance premium tax + ordinal: 0 + row_number: 32 + expected_row_header_column: B + expected_row_header: Insurance premium tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Insurance premium tax, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.insurance_premium_tax + source_concept: obr.cash_receipts.insurance_premium_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 32 (''Insurance + premium tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.insurance_premium_tax.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.insurance_premium_tax.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.insurance_premium_tax.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_insurance_premium_tax + label: Insurance premium tax + ordinal: 0 + row_number: 32 + expected_row_header_column: B + expected_row_header: Insurance premium tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Insurance premium tax, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.insurance_premium_tax + source_concept: obr.cash_receipts.insurance_premium_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 32 (''Insurance + premium tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.insurance_premium_tax.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.insurance_premium_tax.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.insurance_premium_tax.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_insurance_premium_tax + label: Insurance premium tax + ordinal: 0 + row_number: 32 + expected_row_header_column: B + expected_row_header: Insurance premium tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Insurance premium tax, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.insurance_premium_tax + source_concept: obr.cash_receipts.insurance_premium_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 32 (''Insurance + premium tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.insurance_premium_tax.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.insurance_premium_tax.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.insurance_premium_tax.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_insurance_premium_tax + label: Insurance premium tax + ordinal: 0 + row_number: 32 + expected_row_header_column: B + expected_row_header: Insurance premium tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Insurance premium tax, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.insurance_premium_tax + source_concept: obr.cash_receipts.insurance_premium_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 32 (''Insurance + premium tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.insurance_premium_tax.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.insurance_premium_tax.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.insurance_premium_tax.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_insurance_premium_tax + label: Insurance premium tax + ordinal: 0 + row_number: 32 + expected_row_header_column: B + expected_row_header: Insurance premium tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Insurance premium tax, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.insurance_premium_tax + source_concept: obr.cash_receipts.insurance_premium_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 32 (''Insurance + premium tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.insurance_premium_tax.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.insurance_premium_tax.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.insurance_premium_tax.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_insurance_premium_tax + label: Insurance premium tax + ordinal: 0 + row_number: 32 + expected_row_header_column: B + expected_row_header: Insurance premium tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Insurance premium tax, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.insurance_premium_tax + source_concept: obr.cash_receipts.insurance_premium_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 32 (''Insurance + premium tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.insurance_premium_tax.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.insurance_premium_tax.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.insurance_premium_tax.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_insurance_premium_tax + label: Insurance premium tax + ordinal: 0 + row_number: 32 + expected_row_header_column: B + expected_row_header: Insurance premium tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Insurance premium tax, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.insurance_premium_tax + source_concept: obr.cash_receipts.insurance_premium_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 32 (''Insurance + premium tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.climate_change_levy.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.climate_change_levy.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.climate_change_levy.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_climate_change_levy + label: Climate change levy + ordinal: 0 + row_number: 33 + expected_row_header_column: B + expected_row_header: Climate change levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Climate change levy, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.climate_change_levy + source_concept: obr.cash_receipts.climate_change_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 33 (''Climate + change levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.climate_change_levy.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.climate_change_levy.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.climate_change_levy.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_climate_change_levy + label: Climate change levy + ordinal: 0 + row_number: 33 + expected_row_header_column: B + expected_row_header: Climate change levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Climate change levy, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.climate_change_levy + source_concept: obr.cash_receipts.climate_change_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 33 (''Climate + change levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.climate_change_levy.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.climate_change_levy.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.climate_change_levy.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_climate_change_levy + label: Climate change levy + ordinal: 0 + row_number: 33 + expected_row_header_column: B + expected_row_header: Climate change levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Climate change levy, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.climate_change_levy + source_concept: obr.cash_receipts.climate_change_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 33 (''Climate + change levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.climate_change_levy.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.climate_change_levy.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.climate_change_levy.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_climate_change_levy + label: Climate change levy + ordinal: 0 + row_number: 33 + expected_row_header_column: B + expected_row_header: Climate change levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Climate change levy, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.climate_change_levy + source_concept: obr.cash_receipts.climate_change_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 33 (''Climate + change levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.climate_change_levy.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.climate_change_levy.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.climate_change_levy.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_climate_change_levy + label: Climate change levy + ordinal: 0 + row_number: 33 + expected_row_header_column: B + expected_row_header: Climate change levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Climate change levy, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.climate_change_levy + source_concept: obr.cash_receipts.climate_change_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 33 (''Climate + change levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.climate_change_levy.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.climate_change_levy.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.climate_change_levy.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_climate_change_levy + label: Climate change levy + ordinal: 0 + row_number: 33 + expected_row_header_column: B + expected_row_header: Climate change levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Climate change levy, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.climate_change_levy + source_concept: obr.cash_receipts.climate_change_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 33 (''Climate + change levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.climate_change_levy.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.climate_change_levy.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.climate_change_levy.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_climate_change_levy + label: Climate change levy + ordinal: 0 + row_number: 33 + expected_row_header_column: B + expected_row_header: Climate change levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Climate change levy, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.climate_change_levy + source_concept: obr.cash_receipts.climate_change_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 33 (''Climate + change levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.landfill_tax.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.landfill_tax.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.landfill_tax.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_landfill_tax + label: Landfill tax + ordinal: 0 + row_number: 34 + expected_row_header_column: B + expected_row_header: Landfill tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Landfill tax, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.landfill_tax + source_concept: obr.cash_receipts.landfill_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 34 (''Landfill + tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.landfill_tax.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.landfill_tax.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.landfill_tax.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_landfill_tax + label: Landfill tax + ordinal: 0 + row_number: 34 + expected_row_header_column: B + expected_row_header: Landfill tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Landfill tax, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.landfill_tax + source_concept: obr.cash_receipts.landfill_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 34 (''Landfill + tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.landfill_tax.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.landfill_tax.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.landfill_tax.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_landfill_tax + label: Landfill tax + ordinal: 0 + row_number: 34 + expected_row_header_column: B + expected_row_header: Landfill tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Landfill tax, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.landfill_tax + source_concept: obr.cash_receipts.landfill_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 34 (''Landfill + tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.landfill_tax.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.landfill_tax.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.landfill_tax.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_landfill_tax + label: Landfill tax + ordinal: 0 + row_number: 34 + expected_row_header_column: B + expected_row_header: Landfill tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Landfill tax, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.landfill_tax + source_concept: obr.cash_receipts.landfill_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 34 (''Landfill + tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.landfill_tax.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.landfill_tax.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.landfill_tax.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_landfill_tax + label: Landfill tax + ordinal: 0 + row_number: 34 + expected_row_header_column: B + expected_row_header: Landfill tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Landfill tax, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.landfill_tax + source_concept: obr.cash_receipts.landfill_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 34 (''Landfill + tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.landfill_tax.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.landfill_tax.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.landfill_tax.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_landfill_tax + label: Landfill tax + ordinal: 0 + row_number: 34 + expected_row_header_column: B + expected_row_header: Landfill tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Landfill tax, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.landfill_tax + source_concept: obr.cash_receipts.landfill_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 34 (''Landfill + tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.landfill_tax.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.landfill_tax.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.landfill_tax.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_landfill_tax + label: Landfill tax + ordinal: 0 + row_number: 34 + expected_row_header_column: B + expected_row_header: Landfill tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Landfill tax, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.landfill_tax + source_concept: obr.cash_receipts.landfill_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 34 (''Landfill + tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.aggregates_levy.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.aggregates_levy.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.aggregates_levy.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_aggregates_levy + label: Aggregates levy + ordinal: 0 + row_number: 35 + expected_row_header_column: B + expected_row_header: Aggregates levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Aggregates levy, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.aggregates_levy + source_concept: obr.cash_receipts.aggregates_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 35 (''Aggregates + levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.aggregates_levy.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.aggregates_levy.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.aggregates_levy.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_aggregates_levy + label: Aggregates levy + ordinal: 0 + row_number: 35 + expected_row_header_column: B + expected_row_header: Aggregates levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Aggregates levy, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.aggregates_levy + source_concept: obr.cash_receipts.aggregates_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 35 (''Aggregates + levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.aggregates_levy.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.aggregates_levy.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.aggregates_levy.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_aggregates_levy + label: Aggregates levy + ordinal: 0 + row_number: 35 + expected_row_header_column: B + expected_row_header: Aggregates levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Aggregates levy, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.aggregates_levy + source_concept: obr.cash_receipts.aggregates_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 35 (''Aggregates + levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.aggregates_levy.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.aggregates_levy.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.aggregates_levy.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_aggregates_levy + label: Aggregates levy + ordinal: 0 + row_number: 35 + expected_row_header_column: B + expected_row_header: Aggregates levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Aggregates levy, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.aggregates_levy + source_concept: obr.cash_receipts.aggregates_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 35 (''Aggregates + levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.aggregates_levy.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.aggregates_levy.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.aggregates_levy.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_aggregates_levy + label: Aggregates levy + ordinal: 0 + row_number: 35 + expected_row_header_column: B + expected_row_header: Aggregates levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Aggregates levy, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.aggregates_levy + source_concept: obr.cash_receipts.aggregates_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 35 (''Aggregates + levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.aggregates_levy.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.aggregates_levy.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.aggregates_levy.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_aggregates_levy + label: Aggregates levy + ordinal: 0 + row_number: 35 + expected_row_header_column: B + expected_row_header: Aggregates levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Aggregates levy, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.aggregates_levy + source_concept: obr.cash_receipts.aggregates_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 35 (''Aggregates + levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.aggregates_levy.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.aggregates_levy.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.aggregates_levy.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_aggregates_levy + label: Aggregates levy + ordinal: 0 + row_number: 35 + expected_row_header_column: B + expected_row_header: Aggregates levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Aggregates levy, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.aggregates_levy + source_concept: obr.cash_receipts.aggregates_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 35 (''Aggregates + levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.customs_duties.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.customs_duties.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.customs_duties.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_customs_duties + label: Customs Duties + ordinal: 0 + row_number: 37 + expected_row_header_column: B + expected_row_header: Customs Duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Customs Duties, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.customs_duties + source_concept: obr.cash_receipts.customs_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 37 (''Customs + Duties''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.customs_duties.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.customs_duties.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.customs_duties.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_customs_duties + label: Customs Duties + ordinal: 0 + row_number: 37 + expected_row_header_column: B + expected_row_header: Customs Duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Customs Duties, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.customs_duties + source_concept: obr.cash_receipts.customs_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 37 (''Customs + Duties''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.customs_duties.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.customs_duties.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.customs_duties.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_customs_duties + label: Customs Duties + ordinal: 0 + row_number: 37 + expected_row_header_column: B + expected_row_header: Customs Duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Customs Duties, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.customs_duties + source_concept: obr.cash_receipts.customs_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 37 (''Customs + Duties''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.customs_duties.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.customs_duties.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.customs_duties.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_customs_duties + label: Customs Duties + ordinal: 0 + row_number: 37 + expected_row_header_column: B + expected_row_header: Customs Duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Customs Duties, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.customs_duties + source_concept: obr.cash_receipts.customs_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 37 (''Customs + Duties''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.customs_duties.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.customs_duties.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.customs_duties.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_customs_duties + label: Customs Duties + ordinal: 0 + row_number: 37 + expected_row_header_column: B + expected_row_header: Customs Duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Customs Duties, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.customs_duties + source_concept: obr.cash_receipts.customs_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 37 (''Customs + Duties''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.customs_duties.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.customs_duties.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.customs_duties.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_customs_duties + label: Customs Duties + ordinal: 0 + row_number: 37 + expected_row_header_column: B + expected_row_header: Customs Duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Customs Duties, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.customs_duties + source_concept: obr.cash_receipts.customs_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 37 (''Customs + Duties''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.customs_duties.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.customs_duties.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.customs_duties.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_customs_duties + label: Customs Duties + ordinal: 0 + row_number: 37 + expected_row_header_column: B + expected_row_header: Customs Duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Customs Duties, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.customs_duties + source_concept: obr.cash_receipts.customs_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 37 (''Customs + Duties''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.bank_levy.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.bank_levy.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.bank_levy.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_bank_levy + label: Bank levy + ordinal: 0 + row_number: 38 + expected_row_header_column: B + expected_row_header: Bank levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Bank levy, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.bank_levy + source_concept: obr.cash_receipts.bank_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 38 (''Bank + levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.bank_levy.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.bank_levy.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.bank_levy.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_bank_levy + label: Bank levy + ordinal: 0 + row_number: 38 + expected_row_header_column: B + expected_row_header: Bank levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Bank levy, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.bank_levy + source_concept: obr.cash_receipts.bank_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 38 (''Bank + levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.bank_levy.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.bank_levy.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.bank_levy.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_bank_levy + label: Bank levy + ordinal: 0 + row_number: 38 + expected_row_header_column: B + expected_row_header: Bank levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Bank levy, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.bank_levy + source_concept: obr.cash_receipts.bank_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 38 (''Bank + levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.bank_levy.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.bank_levy.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.bank_levy.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_bank_levy + label: Bank levy + ordinal: 0 + row_number: 38 + expected_row_header_column: B + expected_row_header: Bank levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Bank levy, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.bank_levy + source_concept: obr.cash_receipts.bank_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 38 (''Bank + levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.bank_levy.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.bank_levy.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.bank_levy.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_bank_levy + label: Bank levy + ordinal: 0 + row_number: 38 + expected_row_header_column: B + expected_row_header: Bank levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Bank levy, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.bank_levy + source_concept: obr.cash_receipts.bank_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 38 (''Bank + levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.bank_levy.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.bank_levy.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.bank_levy.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_bank_levy + label: Bank levy + ordinal: 0 + row_number: 38 + expected_row_header_column: B + expected_row_header: Bank levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Bank levy, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.bank_levy + source_concept: obr.cash_receipts.bank_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 38 (''Bank + levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.bank_levy.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.bank_levy.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.bank_levy.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_bank_levy + label: Bank levy + ordinal: 0 + row_number: 38 + expected_row_header_column: B + expected_row_header: Bank levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Bank levy, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.bank_levy + source_concept: obr.cash_receipts.bank_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 38 (''Bank + levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.bank_surcharge.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.bank_surcharge.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.bank_surcharge.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_bank_surcharge + label: Bank surcharge + ordinal: 0 + row_number: 39 + expected_row_header_column: B + expected_row_header: Bank surcharge + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Bank surcharge, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.bank_surcharge + source_concept: obr.cash_receipts.bank_surcharge + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 39 (''Bank + surcharge''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.bank_surcharge.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.bank_surcharge.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.bank_surcharge.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_bank_surcharge + label: Bank surcharge + ordinal: 0 + row_number: 39 + expected_row_header_column: B + expected_row_header: Bank surcharge + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Bank surcharge, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.bank_surcharge + source_concept: obr.cash_receipts.bank_surcharge + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 39 (''Bank + surcharge''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.bank_surcharge.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.bank_surcharge.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.bank_surcharge.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_bank_surcharge + label: Bank surcharge + ordinal: 0 + row_number: 39 + expected_row_header_column: B + expected_row_header: Bank surcharge + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Bank surcharge, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.bank_surcharge + source_concept: obr.cash_receipts.bank_surcharge + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 39 (''Bank + surcharge''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.bank_surcharge.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.bank_surcharge.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.bank_surcharge.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_bank_surcharge + label: Bank surcharge + ordinal: 0 + row_number: 39 + expected_row_header_column: B + expected_row_header: Bank surcharge + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Bank surcharge, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.bank_surcharge + source_concept: obr.cash_receipts.bank_surcharge + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 39 (''Bank + surcharge''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.bank_surcharge.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.bank_surcharge.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.bank_surcharge.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_bank_surcharge + label: Bank surcharge + ordinal: 0 + row_number: 39 + expected_row_header_column: B + expected_row_header: Bank surcharge + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Bank surcharge, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.bank_surcharge + source_concept: obr.cash_receipts.bank_surcharge + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 39 (''Bank + surcharge''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.bank_surcharge.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.bank_surcharge.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.bank_surcharge.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_bank_surcharge + label: Bank surcharge + ordinal: 0 + row_number: 39 + expected_row_header_column: B + expected_row_header: Bank surcharge + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Bank surcharge, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.bank_surcharge + source_concept: obr.cash_receipts.bank_surcharge + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 39 (''Bank + surcharge''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.bank_surcharge.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.bank_surcharge.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.bank_surcharge.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_bank_surcharge + label: Bank surcharge + ordinal: 0 + row_number: 39 + expected_row_header_column: B + expected_row_header: Bank surcharge + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Bank surcharge, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.bank_surcharge + source_concept: obr.cash_receipts.bank_surcharge + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 39 (''Bank + surcharge''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.digital_services_tax.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.digital_services_tax.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.digital_services_tax.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_digital_services_tax + label: Digital services tax + ordinal: 0 + row_number: 40 + expected_row_header_column: B + expected_row_header: Digital services tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Digital services tax, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.digital_services_tax + source_concept: obr.cash_receipts.digital_services_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 40 (''Digital + services tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.digital_services_tax.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.digital_services_tax.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.digital_services_tax.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_digital_services_tax + label: Digital services tax + ordinal: 0 + row_number: 40 + expected_row_header_column: B + expected_row_header: Digital services tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Digital services tax, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.digital_services_tax + source_concept: obr.cash_receipts.digital_services_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 40 (''Digital + services tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.digital_services_tax.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.digital_services_tax.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.digital_services_tax.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_digital_services_tax + label: Digital services tax + ordinal: 0 + row_number: 40 + expected_row_header_column: B + expected_row_header: Digital services tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Digital services tax, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.digital_services_tax + source_concept: obr.cash_receipts.digital_services_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 40 (''Digital + services tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.digital_services_tax.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.digital_services_tax.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.digital_services_tax.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_digital_services_tax + label: Digital services tax + ordinal: 0 + row_number: 40 + expected_row_header_column: B + expected_row_header: Digital services tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Digital services tax, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.digital_services_tax + source_concept: obr.cash_receipts.digital_services_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 40 (''Digital + services tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.digital_services_tax.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.digital_services_tax.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.digital_services_tax.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_digital_services_tax + label: Digital services tax + ordinal: 0 + row_number: 40 + expected_row_header_column: B + expected_row_header: Digital services tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Digital services tax, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.digital_services_tax + source_concept: obr.cash_receipts.digital_services_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 40 (''Digital + services tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.digital_services_tax.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.digital_services_tax.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.digital_services_tax.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_digital_services_tax + label: Digital services tax + ordinal: 0 + row_number: 40 + expected_row_header_column: B + expected_row_header: Digital services tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Digital services tax, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.digital_services_tax + source_concept: obr.cash_receipts.digital_services_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 40 (''Digital + services tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.digital_services_tax.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.digital_services_tax.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.digital_services_tax.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_digital_services_tax + label: Digital services tax + ordinal: 0 + row_number: 40 + expected_row_header_column: B + expected_row_header: Digital services tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Digital services tax, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.digital_services_tax + source_concept: obr.cash_receipts.digital_services_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 40 (''Digital + services tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.diverted_profits_tax.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.diverted_profits_tax.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.diverted_profits_tax.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_diverted_profits_tax + label: Diverted profits tax + ordinal: 0 + row_number: 41 + expected_row_header_column: B + expected_row_header: Diverted profits tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Diverted profits tax, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.diverted_profits_tax + source_concept: obr.cash_receipts.diverted_profits_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 41 (''Diverted + profits tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.diverted_profits_tax.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.diverted_profits_tax.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.diverted_profits_tax.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_diverted_profits_tax + label: Diverted profits tax + ordinal: 0 + row_number: 41 + expected_row_header_column: B + expected_row_header: Diverted profits tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Diverted profits tax, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.diverted_profits_tax + source_concept: obr.cash_receipts.diverted_profits_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 41 (''Diverted + profits tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.diverted_profits_tax.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.diverted_profits_tax.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.diverted_profits_tax.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_diverted_profits_tax + label: Diverted profits tax + ordinal: 0 + row_number: 41 + expected_row_header_column: B + expected_row_header: Diverted profits tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Diverted profits tax, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.diverted_profits_tax + source_concept: obr.cash_receipts.diverted_profits_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 41 (''Diverted + profits tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.diverted_profits_tax.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.diverted_profits_tax.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.diverted_profits_tax.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_diverted_profits_tax + label: Diverted profits tax + ordinal: 0 + row_number: 41 + expected_row_header_column: B + expected_row_header: Diverted profits tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Diverted profits tax, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.diverted_profits_tax + source_concept: obr.cash_receipts.diverted_profits_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 41 (''Diverted + profits tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.diverted_profits_tax.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.diverted_profits_tax.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.diverted_profits_tax.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_diverted_profits_tax + label: Diverted profits tax + ordinal: 0 + row_number: 41 + expected_row_header_column: B + expected_row_header: Diverted profits tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Diverted profits tax, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.diverted_profits_tax + source_concept: obr.cash_receipts.diverted_profits_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 41 (''Diverted + profits tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.diverted_profits_tax.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.diverted_profits_tax.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.diverted_profits_tax.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_diverted_profits_tax + label: Diverted profits tax + ordinal: 0 + row_number: 41 + expected_row_header_column: B + expected_row_header: Diverted profits tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Diverted profits tax, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.diverted_profits_tax + source_concept: obr.cash_receipts.diverted_profits_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 41 (''Diverted + profits tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.diverted_profits_tax.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.diverted_profits_tax.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.diverted_profits_tax.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_diverted_profits_tax + label: Diverted profits tax + ordinal: 0 + row_number: 41 + expected_row_header_column: B + expected_row_header: Diverted profits tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Diverted profits tax, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.diverted_profits_tax + source_concept: obr.cash_receipts.diverted_profits_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 41 (''Diverted + profits tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.apprenticeship_levy.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.apprenticeship_levy.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.apprenticeship_levy.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_apprenticeship_levy + label: Apprenticeship Levy + ordinal: 0 + row_number: 42 + expected_row_header_column: B + expected_row_header: Apprenticeship Levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Apprenticeship Levy, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.apprenticeship_levy + source_concept: obr.cash_receipts.apprenticeship_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 42 (''Apprenticeship + Levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.apprenticeship_levy.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.apprenticeship_levy.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.apprenticeship_levy.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_apprenticeship_levy + label: Apprenticeship Levy + ordinal: 0 + row_number: 42 + expected_row_header_column: B + expected_row_header: Apprenticeship Levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Apprenticeship Levy, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.apprenticeship_levy + source_concept: obr.cash_receipts.apprenticeship_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 42 (''Apprenticeship + Levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.apprenticeship_levy.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.apprenticeship_levy.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.apprenticeship_levy.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_apprenticeship_levy + label: Apprenticeship Levy + ordinal: 0 + row_number: 42 + expected_row_header_column: B + expected_row_header: Apprenticeship Levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Apprenticeship Levy, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.apprenticeship_levy + source_concept: obr.cash_receipts.apprenticeship_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 42 (''Apprenticeship + Levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.apprenticeship_levy.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.apprenticeship_levy.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.apprenticeship_levy.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_apprenticeship_levy + label: Apprenticeship Levy + ordinal: 0 + row_number: 42 + expected_row_header_column: B + expected_row_header: Apprenticeship Levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Apprenticeship Levy, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.apprenticeship_levy + source_concept: obr.cash_receipts.apprenticeship_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 42 (''Apprenticeship + Levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.apprenticeship_levy.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.apprenticeship_levy.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.apprenticeship_levy.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_apprenticeship_levy + label: Apprenticeship Levy + ordinal: 0 + row_number: 42 + expected_row_header_column: B + expected_row_header: Apprenticeship Levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Apprenticeship Levy, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.apprenticeship_levy + source_concept: obr.cash_receipts.apprenticeship_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 42 (''Apprenticeship + Levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.apprenticeship_levy.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.apprenticeship_levy.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.apprenticeship_levy.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_apprenticeship_levy + label: Apprenticeship Levy + ordinal: 0 + row_number: 42 + expected_row_header_column: B + expected_row_header: Apprenticeship Levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Apprenticeship Levy, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.apprenticeship_levy + source_concept: obr.cash_receipts.apprenticeship_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 42 (''Apprenticeship + Levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.apprenticeship_levy.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.apprenticeship_levy.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.apprenticeship_levy.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_apprenticeship_levy + label: Apprenticeship Levy + ordinal: 0 + row_number: 42 + expected_row_header_column: B + expected_row_header: Apprenticeship Levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Apprenticeship Levy, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.apprenticeship_levy + source_concept: obr.cash_receipts.apprenticeship_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 42 (''Apprenticeship + Levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.soft_drinks_industry_levy.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.soft_drinks_industry_levy.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.soft_drinks_industry_levy.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_soft_drinks_industry_levy + label: Soft drinks industry levy + ordinal: 0 + row_number: 43 + expected_row_header_column: B + expected_row_header: Soft drinks industry levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Soft drinks industry levy, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.soft_drinks_industry_levy + source_concept: obr.cash_receipts.soft_drinks_industry_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 43 (''Soft + drinks industry levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior + to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.soft_drinks_industry_levy.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.soft_drinks_industry_levy.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.soft_drinks_industry_levy.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_soft_drinks_industry_levy + label: Soft drinks industry levy + ordinal: 0 + row_number: 43 + expected_row_header_column: B + expected_row_header: Soft drinks industry levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Soft drinks industry levy, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.soft_drinks_industry_levy + source_concept: obr.cash_receipts.soft_drinks_industry_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 43 (''Soft + drinks industry levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior + to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.soft_drinks_industry_levy.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.soft_drinks_industry_levy.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.soft_drinks_industry_levy.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_soft_drinks_industry_levy + label: Soft drinks industry levy + ordinal: 0 + row_number: 43 + expected_row_header_column: B + expected_row_header: Soft drinks industry levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Soft drinks industry levy, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.soft_drinks_industry_levy + source_concept: obr.cash_receipts.soft_drinks_industry_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 43 (''Soft + drinks industry levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior + to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.soft_drinks_industry_levy.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.soft_drinks_industry_levy.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.soft_drinks_industry_levy.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_soft_drinks_industry_levy + label: Soft drinks industry levy + ordinal: 0 + row_number: 43 + expected_row_header_column: B + expected_row_header: Soft drinks industry levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Soft drinks industry levy, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.soft_drinks_industry_levy + source_concept: obr.cash_receipts.soft_drinks_industry_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 43 (''Soft + drinks industry levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior + to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.soft_drinks_industry_levy.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.soft_drinks_industry_levy.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.soft_drinks_industry_levy.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_soft_drinks_industry_levy + label: Soft drinks industry levy + ordinal: 0 + row_number: 43 + expected_row_header_column: B + expected_row_header: Soft drinks industry levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Soft drinks industry levy, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.soft_drinks_industry_levy + source_concept: obr.cash_receipts.soft_drinks_industry_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 43 (''Soft + drinks industry levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior + to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.soft_drinks_industry_levy.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.soft_drinks_industry_levy.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.soft_drinks_industry_levy.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_soft_drinks_industry_levy + label: Soft drinks industry levy + ordinal: 0 + row_number: 43 + expected_row_header_column: B + expected_row_header: Soft drinks industry levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Soft drinks industry levy, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.soft_drinks_industry_levy + source_concept: obr.cash_receipts.soft_drinks_industry_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 43 (''Soft + drinks industry levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior + to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.soft_drinks_industry_levy.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.soft_drinks_industry_levy.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.soft_drinks_industry_levy.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_soft_drinks_industry_levy + label: Soft drinks industry levy + ordinal: 0 + row_number: 43 + expected_row_header_column: B + expected_row_header: Soft drinks industry levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Soft drinks industry levy, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.soft_drinks_industry_levy + source_concept: obr.cash_receipts.soft_drinks_industry_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 43 (''Soft + drinks industry levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior + to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.plastic_packaging_tax.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.plastic_packaging_tax.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.plastic_packaging_tax.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_plastic_packaging_tax + label: Plastic Packaging tax + ordinal: 0 + row_number: 44 + expected_row_header_column: B + expected_row_header: 'Plastic Packaging tax ' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Plastic Packaging tax, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.plastic_packaging_tax + source_concept: obr.cash_receipts.plastic_packaging_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 44 (''Plastic + Packaging tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.plastic_packaging_tax.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.plastic_packaging_tax.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.plastic_packaging_tax.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_plastic_packaging_tax + label: Plastic Packaging tax + ordinal: 0 + row_number: 44 + expected_row_header_column: B + expected_row_header: 'Plastic Packaging tax ' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Plastic Packaging tax, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.plastic_packaging_tax + source_concept: obr.cash_receipts.plastic_packaging_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 44 (''Plastic + Packaging tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.plastic_packaging_tax.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.plastic_packaging_tax.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.plastic_packaging_tax.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_plastic_packaging_tax + label: Plastic Packaging tax + ordinal: 0 + row_number: 44 + expected_row_header_column: B + expected_row_header: 'Plastic Packaging tax ' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Plastic Packaging tax, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.plastic_packaging_tax + source_concept: obr.cash_receipts.plastic_packaging_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 44 (''Plastic + Packaging tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.plastic_packaging_tax.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.plastic_packaging_tax.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.plastic_packaging_tax.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_plastic_packaging_tax + label: Plastic Packaging tax + ordinal: 0 + row_number: 44 + expected_row_header_column: B + expected_row_header: 'Plastic Packaging tax ' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Plastic Packaging tax, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.plastic_packaging_tax + source_concept: obr.cash_receipts.plastic_packaging_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 44 (''Plastic + Packaging tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.plastic_packaging_tax.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.plastic_packaging_tax.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.plastic_packaging_tax.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_plastic_packaging_tax + label: Plastic Packaging tax + ordinal: 0 + row_number: 44 + expected_row_header_column: B + expected_row_header: 'Plastic Packaging tax ' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Plastic Packaging tax, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.plastic_packaging_tax + source_concept: obr.cash_receipts.plastic_packaging_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 44 (''Plastic + Packaging tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.plastic_packaging_tax.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.plastic_packaging_tax.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.plastic_packaging_tax.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_plastic_packaging_tax + label: Plastic Packaging tax + ordinal: 0 + row_number: 44 + expected_row_header_column: B + expected_row_header: 'Plastic Packaging tax ' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Plastic Packaging tax, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.plastic_packaging_tax + source_concept: obr.cash_receipts.plastic_packaging_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 44 (''Plastic + Packaging tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.plastic_packaging_tax.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.plastic_packaging_tax.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.plastic_packaging_tax.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_plastic_packaging_tax + label: Plastic Packaging tax + ordinal: 0 + row_number: 44 + expected_row_header_column: B + expected_row_header: 'Plastic Packaging tax ' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Plastic Packaging tax, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.plastic_packaging_tax + source_concept: obr.cash_receipts.plastic_packaging_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 44 (''Plastic + Packaging tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.residential_property_developer_tax.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.residential_property_developer_tax.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.residential_property_developer_tax.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_residential_property_developer_tax + label: Residential property developer tax + ordinal: 0 + row_number: 45 + expected_row_header_column: B + expected_row_header: Residential property developer tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Residential property developer tax, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.residential_property_developer_tax + source_concept: obr.cash_receipts.residential_property_developer_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 45 (''Residential + property developer tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior + to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.residential_property_developer_tax.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.residential_property_developer_tax.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.residential_property_developer_tax.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_residential_property_developer_tax + label: Residential property developer tax + ordinal: 0 + row_number: 45 + expected_row_header_column: B + expected_row_header: Residential property developer tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Residential property developer tax, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.residential_property_developer_tax + source_concept: obr.cash_receipts.residential_property_developer_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 45 (''Residential + property developer tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior + to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.residential_property_developer_tax.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.residential_property_developer_tax.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.residential_property_developer_tax.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_residential_property_developer_tax + label: Residential property developer tax + ordinal: 0 + row_number: 45 + expected_row_header_column: B + expected_row_header: Residential property developer tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Residential property developer tax, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.residential_property_developer_tax + source_concept: obr.cash_receipts.residential_property_developer_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 45 (''Residential + property developer tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior + to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.residential_property_developer_tax.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.residential_property_developer_tax.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.residential_property_developer_tax.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_residential_property_developer_tax + label: Residential property developer tax + ordinal: 0 + row_number: 45 + expected_row_header_column: B + expected_row_header: Residential property developer tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Residential property developer tax, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.residential_property_developer_tax + source_concept: obr.cash_receipts.residential_property_developer_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 45 (''Residential + property developer tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior + to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.residential_property_developer_tax.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.residential_property_developer_tax.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.residential_property_developer_tax.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_residential_property_developer_tax + label: Residential property developer tax + ordinal: 0 + row_number: 45 + expected_row_header_column: B + expected_row_header: Residential property developer tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Residential property developer tax, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.residential_property_developer_tax + source_concept: obr.cash_receipts.residential_property_developer_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 45 (''Residential + property developer tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior + to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.residential_property_developer_tax.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.residential_property_developer_tax.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.residential_property_developer_tax.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_residential_property_developer_tax + label: Residential property developer tax + ordinal: 0 + row_number: 45 + expected_row_header_column: B + expected_row_header: Residential property developer tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Residential property developer tax, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.residential_property_developer_tax + source_concept: obr.cash_receipts.residential_property_developer_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 45 (''Residential + property developer tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior + to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.residential_property_developer_tax.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.residential_property_developer_tax.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.residential_property_developer_tax.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_residential_property_developer_tax + label: Residential property developer tax + ordinal: 0 + row_number: 45 + expected_row_header_column: B + expected_row_header: Residential property developer tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Residential property developer tax, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.residential_property_developer_tax + source_concept: obr.cash_receipts.residential_property_developer_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 45 (''Residential + property developer tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior + to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.energy_profits_levy.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.energy_profits_levy.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.energy_profits_levy.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_energy_profits_levy + label: Energy profits levy + ordinal: 0 + row_number: 46 + expected_row_header_column: B + expected_row_header: Energy profits levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Energy profits levy, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.energy_profits_levy + source_concept: obr.cash_receipts.energy_profits_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 46 (''Energy + profits levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.energy_profits_levy.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.energy_profits_levy.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.energy_profits_levy.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_energy_profits_levy + label: Energy profits levy + ordinal: 0 + row_number: 46 + expected_row_header_column: B + expected_row_header: Energy profits levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Energy profits levy, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.energy_profits_levy + source_concept: obr.cash_receipts.energy_profits_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 46 (''Energy + profits levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.energy_profits_levy.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.energy_profits_levy.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.energy_profits_levy.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_energy_profits_levy + label: Energy profits levy + ordinal: 0 + row_number: 46 + expected_row_header_column: B + expected_row_header: Energy profits levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Energy profits levy, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.energy_profits_levy + source_concept: obr.cash_receipts.energy_profits_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 46 (''Energy + profits levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.energy_profits_levy.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.energy_profits_levy.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.energy_profits_levy.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_energy_profits_levy + label: Energy profits levy + ordinal: 0 + row_number: 46 + expected_row_header_column: B + expected_row_header: Energy profits levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Energy profits levy, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.energy_profits_levy + source_concept: obr.cash_receipts.energy_profits_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 46 (''Energy + profits levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.energy_profits_levy.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.energy_profits_levy.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.energy_profits_levy.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_energy_profits_levy + label: Energy profits levy + ordinal: 0 + row_number: 46 + expected_row_header_column: B + expected_row_header: Energy profits levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Energy profits levy, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.energy_profits_levy + source_concept: obr.cash_receipts.energy_profits_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 46 (''Energy + profits levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.energy_profits_levy.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.energy_profits_levy.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.energy_profits_levy.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_energy_profits_levy + label: Energy profits levy + ordinal: 0 + row_number: 46 + expected_row_header_column: B + expected_row_header: Energy profits levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Energy profits levy, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.energy_profits_levy + source_concept: obr.cash_receipts.energy_profits_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 46 (''Energy + profits levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.energy_profits_levy.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.energy_profits_levy.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.energy_profits_levy.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_energy_profits_levy + label: Energy profits levy + ordinal: 0 + row_number: 46 + expected_row_header_column: B + expected_row_header: Energy profits levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Energy profits levy, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.energy_profits_levy + source_concept: obr.cash_receipts.energy_profits_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 46 (''Energy + profits levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.electricity_generators_levy.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.electricity_generators_levy.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.electricity_generators_levy.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_electricity_generators_levy + label: Electricity generators levy + ordinal: 0 + row_number: 47 + expected_row_header_column: B + expected_row_header: Electricity generators levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Electricity generators levy, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.electricity_generators_levy + source_concept: obr.cash_receipts.electricity_generators_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 47 (''Electricity + generators levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to + accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.electricity_generators_levy.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.electricity_generators_levy.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.electricity_generators_levy.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_electricity_generators_levy + label: Electricity generators levy + ordinal: 0 + row_number: 47 + expected_row_header_column: B + expected_row_header: Electricity generators levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Electricity generators levy, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.electricity_generators_levy + source_concept: obr.cash_receipts.electricity_generators_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 47 (''Electricity + generators levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to + accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.electricity_generators_levy.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.electricity_generators_levy.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.electricity_generators_levy.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_electricity_generators_levy + label: Electricity generators levy + ordinal: 0 + row_number: 47 + expected_row_header_column: B + expected_row_header: Electricity generators levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Electricity generators levy, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.electricity_generators_levy + source_concept: obr.cash_receipts.electricity_generators_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 47 (''Electricity + generators levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to + accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.electricity_generators_levy.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.electricity_generators_levy.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.electricity_generators_levy.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_electricity_generators_levy + label: Electricity generators levy + ordinal: 0 + row_number: 47 + expected_row_header_column: B + expected_row_header: Electricity generators levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Electricity generators levy, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.electricity_generators_levy + source_concept: obr.cash_receipts.electricity_generators_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 47 (''Electricity + generators levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to + accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.electricity_generators_levy.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.electricity_generators_levy.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.electricity_generators_levy.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_electricity_generators_levy + label: Electricity generators levy + ordinal: 0 + row_number: 47 + expected_row_header_column: B + expected_row_header: Electricity generators levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Electricity generators levy, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.electricity_generators_levy + source_concept: obr.cash_receipts.electricity_generators_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 47 (''Electricity + generators levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to + accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.electricity_generators_levy.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.electricity_generators_levy.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.electricity_generators_levy.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_electricity_generators_levy + label: Electricity generators levy + ordinal: 0 + row_number: 47 + expected_row_header_column: B + expected_row_header: Electricity generators levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Electricity generators levy, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.electricity_generators_levy + source_concept: obr.cash_receipts.electricity_generators_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 47 (''Electricity + generators levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to + accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.electricity_generators_levy.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.electricity_generators_levy.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.electricity_generators_levy.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_electricity_generators_levy + label: Electricity generators levy + ordinal: 0 + row_number: 47 + expected_row_header_column: B + expected_row_header: Electricity generators levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Electricity generators levy, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.electricity_generators_levy + source_concept: obr.cash_receipts.electricity_generators_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 47 (''Electricity + generators levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to + accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.carbon_border_adjustment_mechanism.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.carbon_border_adjustment_mechanism.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.carbon_border_adjustment_mechanism.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_carbon_border_adjustment_mechanism + label: Carbon border adjustment mechanism + ordinal: 0 + row_number: 49 + expected_row_header_column: B + expected_row_header: Carbon border adjustment mechanism + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Carbon border adjustment mechanism, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.carbon_border_adjustment_mechanism + source_concept: obr.cash_receipts.carbon_border_adjustment_mechanism + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 49 (''Carbon + border adjustment mechanism''), GBP billion. Cash basis (table title and note). Note: All tax lines + prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.carbon_border_adjustment_mechanism.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.carbon_border_adjustment_mechanism.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.carbon_border_adjustment_mechanism.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_carbon_border_adjustment_mechanism + label: Carbon border adjustment mechanism + ordinal: 0 + row_number: 49 + expected_row_header_column: B + expected_row_header: Carbon border adjustment mechanism + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Carbon border adjustment mechanism, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.carbon_border_adjustment_mechanism + source_concept: obr.cash_receipts.carbon_border_adjustment_mechanism + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 49 (''Carbon + border adjustment mechanism''), GBP billion. Cash basis (table title and note). Note: All tax lines + prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.carbon_border_adjustment_mechanism.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.carbon_border_adjustment_mechanism.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.carbon_border_adjustment_mechanism.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_carbon_border_adjustment_mechanism + label: Carbon border adjustment mechanism + ordinal: 0 + row_number: 49 + expected_row_header_column: B + expected_row_header: Carbon border adjustment mechanism + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Carbon border adjustment mechanism, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.carbon_border_adjustment_mechanism + source_concept: obr.cash_receipts.carbon_border_adjustment_mechanism + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 49 (''Carbon + border adjustment mechanism''), GBP billion. Cash basis (table title and note). Note: All tax lines + prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.carbon_border_adjustment_mechanism.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.carbon_border_adjustment_mechanism.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.carbon_border_adjustment_mechanism.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_carbon_border_adjustment_mechanism + label: Carbon border adjustment mechanism + ordinal: 0 + row_number: 49 + expected_row_header_column: B + expected_row_header: Carbon border adjustment mechanism + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Carbon border adjustment mechanism, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.carbon_border_adjustment_mechanism + source_concept: obr.cash_receipts.carbon_border_adjustment_mechanism + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 49 (''Carbon + border adjustment mechanism''), GBP billion. Cash basis (table title and note). Note: All tax lines + prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.carbon_border_adjustment_mechanism.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.carbon_border_adjustment_mechanism.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.carbon_border_adjustment_mechanism.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_carbon_border_adjustment_mechanism + label: Carbon border adjustment mechanism + ordinal: 0 + row_number: 49 + expected_row_header_column: B + expected_row_header: Carbon border adjustment mechanism + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Carbon border adjustment mechanism, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.carbon_border_adjustment_mechanism + source_concept: obr.cash_receipts.carbon_border_adjustment_mechanism + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 49 (''Carbon + border adjustment mechanism''), GBP billion. Cash basis (table title and note). Note: All tax lines + prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.carbon_border_adjustment_mechanism.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.carbon_border_adjustment_mechanism.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.carbon_border_adjustment_mechanism.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_carbon_border_adjustment_mechanism + label: Carbon border adjustment mechanism + ordinal: 0 + row_number: 49 + expected_row_header_column: B + expected_row_header: Carbon border adjustment mechanism + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Carbon border adjustment mechanism, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.carbon_border_adjustment_mechanism + source_concept: obr.cash_receipts.carbon_border_adjustment_mechanism + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 49 (''Carbon + border adjustment mechanism''), GBP billion. Cash basis (table title and note). Note: All tax lines + prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.carbon_border_adjustment_mechanism.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.carbon_border_adjustment_mechanism.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.carbon_border_adjustment_mechanism.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_carbon_border_adjustment_mechanism + label: Carbon border adjustment mechanism + ordinal: 0 + row_number: 49 + expected_row_header_column: B + expected_row_header: Carbon border adjustment mechanism + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Carbon border adjustment mechanism, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.carbon_border_adjustment_mechanism + source_concept: obr.cash_receipts.carbon_border_adjustment_mechanism + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 49 (''Carbon + border adjustment mechanism''), GBP billion. Cash basis (table title and note). Note: All tax lines + prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.hmrc_penalties.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.hmrc_penalties.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.hmrc_penalties.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_hmrc_penalties + label: HMRC penalties + ordinal: 0 + row_number: 50 + expected_row_header_column: B + expected_row_header: HMRC penalties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: HMRC penalties, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.hmrc_penalties + source_concept: obr.cash_receipts.hmrc_penalties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 50 (''HMRC + penalties''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.hmrc_penalties.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.hmrc_penalties.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.hmrc_penalties.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_hmrc_penalties + label: HMRC penalties + ordinal: 0 + row_number: 50 + expected_row_header_column: B + expected_row_header: HMRC penalties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: HMRC penalties, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.hmrc_penalties + source_concept: obr.cash_receipts.hmrc_penalties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 50 (''HMRC + penalties''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.hmrc_penalties.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.hmrc_penalties.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.hmrc_penalties.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_hmrc_penalties + label: HMRC penalties + ordinal: 0 + row_number: 50 + expected_row_header_column: B + expected_row_header: HMRC penalties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: HMRC penalties, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.hmrc_penalties + source_concept: obr.cash_receipts.hmrc_penalties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 50 (''HMRC + penalties''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.hmrc_penalties.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.hmrc_penalties.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.hmrc_penalties.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_hmrc_penalties + label: HMRC penalties + ordinal: 0 + row_number: 50 + expected_row_header_column: B + expected_row_header: HMRC penalties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: HMRC penalties, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.hmrc_penalties + source_concept: obr.cash_receipts.hmrc_penalties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 50 (''HMRC + penalties''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.hmrc_penalties.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.hmrc_penalties.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.hmrc_penalties.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_hmrc_penalties + label: HMRC penalties + ordinal: 0 + row_number: 50 + expected_row_header_column: B + expected_row_header: HMRC penalties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: HMRC penalties, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.hmrc_penalties + source_concept: obr.cash_receipts.hmrc_penalties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 50 (''HMRC + penalties''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.hmrc_penalties.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.hmrc_penalties.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.hmrc_penalties.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_hmrc_penalties + label: HMRC penalties + ordinal: 0 + row_number: 50 + expected_row_header_column: B + expected_row_header: HMRC penalties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: HMRC penalties, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.hmrc_penalties + source_concept: obr.cash_receipts.hmrc_penalties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 50 (''HMRC + penalties''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.hmrc_penalties.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.hmrc_penalties.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.hmrc_penalties.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_hmrc_penalties + label: HMRC penalties + ordinal: 0 + row_number: 50 + expected_row_header_column: B + expected_row_header: HMRC penalties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: HMRC penalties, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.hmrc_penalties + source_concept: obr.cash_receipts.hmrc_penalties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 50 (''HMRC + penalties''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.total_hmrc.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.total_hmrc.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.total_hmrc.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_total_hmrc + label: Total HMRC + ordinal: 0 + row_number: 51 + expected_row_header_column: B + expected_row_header: Total HMRC + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Total HMRC, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.total_hmrc + source_concept: obr.cash_receipts.total_hmrc + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 51 (''Total + HMRC''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.total_hmrc.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.total_hmrc.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.total_hmrc.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_total_hmrc + label: Total HMRC + ordinal: 0 + row_number: 51 + expected_row_header_column: B + expected_row_header: Total HMRC + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Total HMRC, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.total_hmrc + source_concept: obr.cash_receipts.total_hmrc + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 51 (''Total + HMRC''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.total_hmrc.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.total_hmrc.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.total_hmrc.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_total_hmrc + label: Total HMRC + ordinal: 0 + row_number: 51 + expected_row_header_column: B + expected_row_header: Total HMRC + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Total HMRC, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.total_hmrc + source_concept: obr.cash_receipts.total_hmrc + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 51 (''Total + HMRC''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.total_hmrc.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.total_hmrc.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.total_hmrc.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_total_hmrc + label: Total HMRC + ordinal: 0 + row_number: 51 + expected_row_header_column: B + expected_row_header: Total HMRC + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Total HMRC, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.total_hmrc + source_concept: obr.cash_receipts.total_hmrc + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 51 (''Total + HMRC''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.total_hmrc.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.total_hmrc.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.total_hmrc.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_total_hmrc + label: Total HMRC + ordinal: 0 + row_number: 51 + expected_row_header_column: B + expected_row_header: Total HMRC + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Total HMRC, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.total_hmrc + source_concept: obr.cash_receipts.total_hmrc + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 51 (''Total + HMRC''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.total_hmrc.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.total_hmrc.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.total_hmrc.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_total_hmrc + label: Total HMRC + ordinal: 0 + row_number: 51 + expected_row_header_column: B + expected_row_header: Total HMRC + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Total HMRC, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.total_hmrc + source_concept: obr.cash_receipts.total_hmrc + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 51 (''Total + HMRC''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.total_hmrc.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.total_hmrc.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.total_hmrc.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_total_hmrc + label: Total HMRC + ordinal: 0 + row_number: 51 + expected_row_header_column: B + expected_row_header: Total HMRC + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Total HMRC, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.total_hmrc + source_concept: obr.cash_receipts.total_hmrc + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 51 (''Total + HMRC''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.vehicle_excise_duties.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.vehicle_excise_duties.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.vehicle_excise_duties.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_vehicle_excise_duties + label: Vehicle excise duties + ordinal: 0 + row_number: 52 + expected_row_header_column: B + expected_row_header: Vehicle excise duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Vehicle excise duties, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.vehicle_excise_duties + source_concept: obr.cash_receipts.vehicle_excise_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 52 (''Vehicle + excise duties''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.vehicle_excise_duties.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.vehicle_excise_duties.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.vehicle_excise_duties.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_vehicle_excise_duties + label: Vehicle excise duties + ordinal: 0 + row_number: 52 + expected_row_header_column: B + expected_row_header: Vehicle excise duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Vehicle excise duties, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.vehicle_excise_duties + source_concept: obr.cash_receipts.vehicle_excise_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 52 (''Vehicle + excise duties''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.vehicle_excise_duties.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.vehicle_excise_duties.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.vehicle_excise_duties.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_vehicle_excise_duties + label: Vehicle excise duties + ordinal: 0 + row_number: 52 + expected_row_header_column: B + expected_row_header: Vehicle excise duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Vehicle excise duties, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.vehicle_excise_duties + source_concept: obr.cash_receipts.vehicle_excise_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 52 (''Vehicle + excise duties''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.vehicle_excise_duties.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.vehicle_excise_duties.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.vehicle_excise_duties.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_vehicle_excise_duties + label: Vehicle excise duties + ordinal: 0 + row_number: 52 + expected_row_header_column: B + expected_row_header: Vehicle excise duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Vehicle excise duties, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.vehicle_excise_duties + source_concept: obr.cash_receipts.vehicle_excise_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 52 (''Vehicle + excise duties''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.vehicle_excise_duties.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.vehicle_excise_duties.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.vehicle_excise_duties.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_vehicle_excise_duties + label: Vehicle excise duties + ordinal: 0 + row_number: 52 + expected_row_header_column: B + expected_row_header: Vehicle excise duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Vehicle excise duties, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.vehicle_excise_duties + source_concept: obr.cash_receipts.vehicle_excise_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 52 (''Vehicle + excise duties''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.vehicle_excise_duties.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.vehicle_excise_duties.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.vehicle_excise_duties.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_vehicle_excise_duties + label: Vehicle excise duties + ordinal: 0 + row_number: 52 + expected_row_header_column: B + expected_row_header: Vehicle excise duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Vehicle excise duties, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.vehicle_excise_duties + source_concept: obr.cash_receipts.vehicle_excise_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 52 (''Vehicle + excise duties''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.vehicle_excise_duties.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.vehicle_excise_duties.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.vehicle_excise_duties.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_vehicle_excise_duties + label: Vehicle excise duties + ordinal: 0 + row_number: 52 + expected_row_header_column: B + expected_row_header: Vehicle excise duties + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Vehicle excise duties, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.vehicle_excise_duties + source_concept: obr.cash_receipts.vehicle_excise_duties + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 52 (''Vehicle + excise duties''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.business_rates.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.business_rates.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.business_rates.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_business_rates + label: Business rates + ordinal: 0 + row_number: 53 + expected_row_header_column: B + expected_row_header: Business rates + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Business rates, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.business_rates + source_concept: obr.cash_receipts.business_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 53 (''Business + rates''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.business_rates.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.business_rates.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.business_rates.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_business_rates + label: Business rates + ordinal: 0 + row_number: 53 + expected_row_header_column: B + expected_row_header: Business rates + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Business rates, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.business_rates + source_concept: obr.cash_receipts.business_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 53 (''Business + rates''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.business_rates.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.business_rates.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.business_rates.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_business_rates + label: Business rates + ordinal: 0 + row_number: 53 + expected_row_header_column: B + expected_row_header: Business rates + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Business rates, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.business_rates + source_concept: obr.cash_receipts.business_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 53 (''Business + rates''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.business_rates.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.business_rates.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.business_rates.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_business_rates + label: Business rates + ordinal: 0 + row_number: 53 + expected_row_header_column: B + expected_row_header: Business rates + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Business rates, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.business_rates + source_concept: obr.cash_receipts.business_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 53 (''Business + rates''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.business_rates.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.business_rates.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.business_rates.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_business_rates + label: Business rates + ordinal: 0 + row_number: 53 + expected_row_header_column: B + expected_row_header: Business rates + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Business rates, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.business_rates + source_concept: obr.cash_receipts.business_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 53 (''Business + rates''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.business_rates.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.business_rates.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.business_rates.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_business_rates + label: Business rates + ordinal: 0 + row_number: 53 + expected_row_header_column: B + expected_row_header: Business rates + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Business rates, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.business_rates + source_concept: obr.cash_receipts.business_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 53 (''Business + rates''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.business_rates.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.business_rates.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.business_rates.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_business_rates + label: Business rates + ordinal: 0 + row_number: 53 + expected_row_header_column: B + expected_row_header: Business rates + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Business rates, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.business_rates + source_concept: obr.cash_receipts.business_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 53 (''Business + rates''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals + adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.council_tax.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.council_tax.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.council_tax.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_council_tax + label: Council tax + ordinal: 0 + row_number: 54 + expected_row_header_column: B + expected_row_header: Council tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Council tax, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.council_tax + source_concept: obr.cash_receipts.council_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 54 (''Council + tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.council_tax.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.council_tax.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.council_tax.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_council_tax + label: Council tax + ordinal: 0 + row_number: 54 + expected_row_header_column: B + expected_row_header: Council tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Council tax, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.council_tax + source_concept: obr.cash_receipts.council_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 54 (''Council + tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.council_tax.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.council_tax.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.council_tax.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_council_tax + label: Council tax + ordinal: 0 + row_number: 54 + expected_row_header_column: B + expected_row_header: Council tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Council tax, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.council_tax + source_concept: obr.cash_receipts.council_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 54 (''Council + tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.council_tax.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.council_tax.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.council_tax.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_council_tax + label: Council tax + ordinal: 0 + row_number: 54 + expected_row_header_column: B + expected_row_header: Council tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Council tax, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.council_tax + source_concept: obr.cash_receipts.council_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 54 (''Council + tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.council_tax.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.council_tax.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.council_tax.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_council_tax + label: Council tax + ordinal: 0 + row_number: 54 + expected_row_header_column: B + expected_row_header: Council tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Council tax, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.council_tax + source_concept: obr.cash_receipts.council_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 54 (''Council + tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.council_tax.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.council_tax.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.council_tax.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_council_tax + label: Council tax + ordinal: 0 + row_number: 54 + expected_row_header_column: B + expected_row_header: Council tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Council tax, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.council_tax + source_concept: obr.cash_receipts.council_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 54 (''Council + tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.council_tax.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.council_tax.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.council_tax.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_council_tax + label: Council tax + ordinal: 0 + row_number: 54 + expected_row_header_column: B + expected_row_header: Council tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Council tax, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.council_tax + source_concept: obr.cash_receipts.council_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 54 (''Council + tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.vat_refunds.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.vat_refunds.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.vat_refunds.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_vat_refunds + label: VAT refunds + ordinal: 0 + row_number: 55 + expected_row_header_column: B + expected_row_header: VAT refunds + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: VAT refunds, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.vat_refunds + source_concept: obr.cash_receipts.vat_refunds + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 55 (''VAT refunds''), + GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.vat_refunds.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.vat_refunds.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.vat_refunds.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_vat_refunds + label: VAT refunds + ordinal: 0 + row_number: 55 + expected_row_header_column: B + expected_row_header: VAT refunds + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: VAT refunds, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.vat_refunds + source_concept: obr.cash_receipts.vat_refunds + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 55 (''VAT refunds''), + GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.vat_refunds.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.vat_refunds.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.vat_refunds.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_vat_refunds + label: VAT refunds + ordinal: 0 + row_number: 55 + expected_row_header_column: B + expected_row_header: VAT refunds + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: VAT refunds, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.vat_refunds + source_concept: obr.cash_receipts.vat_refunds + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 55 (''VAT refunds''), + GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.vat_refunds.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.vat_refunds.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.vat_refunds.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_vat_refunds + label: VAT refunds + ordinal: 0 + row_number: 55 + expected_row_header_column: B + expected_row_header: VAT refunds + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: VAT refunds, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.vat_refunds + source_concept: obr.cash_receipts.vat_refunds + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 55 (''VAT refunds''), + GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.vat_refunds.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.vat_refunds.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.vat_refunds.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_vat_refunds + label: VAT refunds + ordinal: 0 + row_number: 55 + expected_row_header_column: B + expected_row_header: VAT refunds + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: VAT refunds, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.vat_refunds + source_concept: obr.cash_receipts.vat_refunds + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 55 (''VAT refunds''), + GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.vat_refunds.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.vat_refunds.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.vat_refunds.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_vat_refunds + label: VAT refunds + ordinal: 0 + row_number: 55 + expected_row_header_column: B + expected_row_header: VAT refunds + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: VAT refunds, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.vat_refunds + source_concept: obr.cash_receipts.vat_refunds + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 55 (''VAT refunds''), + GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.vat_refunds.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.vat_refunds.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.vat_refunds.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_vat_refunds + label: VAT refunds + ordinal: 0 + row_number: 55 + expected_row_header_column: B + expected_row_header: VAT refunds + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: VAT refunds, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.vat_refunds + source_concept: obr.cash_receipts.vat_refunds + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 55 (''VAT refunds''), + GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.emission_trading_scheme.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.emission_trading_scheme.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.emission_trading_scheme.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_emission_trading_scheme + label: Emission Trading Scheme + ordinal: 0 + row_number: 56 + expected_row_header_column: B + expected_row_header: Emission Trading Scheme + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Emission Trading Scheme, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.emission_trading_scheme + source_concept: obr.cash_receipts.emission_trading_scheme + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 56 (''Emission + Trading Scheme''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to + accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.emission_trading_scheme.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.emission_trading_scheme.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.emission_trading_scheme.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_emission_trading_scheme + label: Emission Trading Scheme + ordinal: 0 + row_number: 56 + expected_row_header_column: B + expected_row_header: Emission Trading Scheme + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Emission Trading Scheme, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.emission_trading_scheme + source_concept: obr.cash_receipts.emission_trading_scheme + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 56 (''Emission + Trading Scheme''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to + accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.emission_trading_scheme.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.emission_trading_scheme.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.emission_trading_scheme.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_emission_trading_scheme + label: Emission Trading Scheme + ordinal: 0 + row_number: 56 + expected_row_header_column: B + expected_row_header: Emission Trading Scheme + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Emission Trading Scheme, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.emission_trading_scheme + source_concept: obr.cash_receipts.emission_trading_scheme + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 56 (''Emission + Trading Scheme''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to + accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.emission_trading_scheme.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.emission_trading_scheme.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.emission_trading_scheme.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_emission_trading_scheme + label: Emission Trading Scheme + ordinal: 0 + row_number: 56 + expected_row_header_column: B + expected_row_header: Emission Trading Scheme + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Emission Trading Scheme, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.emission_trading_scheme + source_concept: obr.cash_receipts.emission_trading_scheme + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 56 (''Emission + Trading Scheme''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to + accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.emission_trading_scheme.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.emission_trading_scheme.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.emission_trading_scheme.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_emission_trading_scheme + label: Emission Trading Scheme + ordinal: 0 + row_number: 56 + expected_row_header_column: B + expected_row_header: Emission Trading Scheme + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Emission Trading Scheme, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.emission_trading_scheme + source_concept: obr.cash_receipts.emission_trading_scheme + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 56 (''Emission + Trading Scheme''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to + accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.emission_trading_scheme.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.emission_trading_scheme.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.emission_trading_scheme.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_emission_trading_scheme + label: Emission Trading Scheme + ordinal: 0 + row_number: 56 + expected_row_header_column: B + expected_row_header: Emission Trading Scheme + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Emission Trading Scheme, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.emission_trading_scheme + source_concept: obr.cash_receipts.emission_trading_scheme + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 56 (''Emission + Trading Scheme''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to + accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.emission_trading_scheme.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.emission_trading_scheme.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.emission_trading_scheme.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + accounting_basis: cash + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: cash + shared_constraints: + - variable: accounting_basis + operator: == + value: cash + label: Accounting basis + rows: + - value_id: cash_receipts_emission_trading_scheme + label: Emission Trading Scheme + ordinal: 0 + row_number: 56 + expected_row_header_column: B + expected_row_header: Emission Trading Scheme + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 66 + expected_value: 'Note: All tax lines prior to accruals adjustments on tax line are on a cash basis + rather than an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Emission Trading Scheme, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.emission_trading_scheme + source_concept: obr.cash_receipts.emission_trading_scheme + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 56 (''Emission + Trading Scheme''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to + accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.accruals_adjustments_on_taxes.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.accruals_adjustments_on_taxes.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.accruals_adjustments_on_taxes.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_accruals_adjustments_on_taxes + label: Accruals adjustments on taxes + ordinal: 0 + row_number: 57 + expected_row_header_column: B + expected_row_header: Accruals adjustments on taxes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Accruals adjustments on taxes, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.accruals_adjustments_on_taxes + source_concept: obr.cash_receipts.accruals_adjustments_on_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 57 (''Accruals + adjustments on taxes''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.accruals_adjustments_on_taxes.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.accruals_adjustments_on_taxes.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.accruals_adjustments_on_taxes.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_accruals_adjustments_on_taxes + label: Accruals adjustments on taxes + ordinal: 0 + row_number: 57 + expected_row_header_column: B + expected_row_header: Accruals adjustments on taxes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Accruals adjustments on taxes, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.accruals_adjustments_on_taxes + source_concept: obr.cash_receipts.accruals_adjustments_on_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 57 (''Accruals + adjustments on taxes''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.accruals_adjustments_on_taxes.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.accruals_adjustments_on_taxes.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.accruals_adjustments_on_taxes.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_accruals_adjustments_on_taxes + label: Accruals adjustments on taxes + ordinal: 0 + row_number: 57 + expected_row_header_column: B + expected_row_header: Accruals adjustments on taxes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Accruals adjustments on taxes, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.accruals_adjustments_on_taxes + source_concept: obr.cash_receipts.accruals_adjustments_on_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 57 (''Accruals + adjustments on taxes''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.accruals_adjustments_on_taxes.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.accruals_adjustments_on_taxes.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.accruals_adjustments_on_taxes.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_accruals_adjustments_on_taxes + label: Accruals adjustments on taxes + ordinal: 0 + row_number: 57 + expected_row_header_column: B + expected_row_header: Accruals adjustments on taxes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Accruals adjustments on taxes, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.accruals_adjustments_on_taxes + source_concept: obr.cash_receipts.accruals_adjustments_on_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 57 (''Accruals + adjustments on taxes''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.accruals_adjustments_on_taxes.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.accruals_adjustments_on_taxes.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.accruals_adjustments_on_taxes.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_accruals_adjustments_on_taxes + label: Accruals adjustments on taxes + ordinal: 0 + row_number: 57 + expected_row_header_column: B + expected_row_header: Accruals adjustments on taxes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Accruals adjustments on taxes, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.accruals_adjustments_on_taxes + source_concept: obr.cash_receipts.accruals_adjustments_on_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 57 (''Accruals + adjustments on taxes''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.accruals_adjustments_on_taxes.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.accruals_adjustments_on_taxes.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.accruals_adjustments_on_taxes.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_accruals_adjustments_on_taxes + label: Accruals adjustments on taxes + ordinal: 0 + row_number: 57 + expected_row_header_column: B + expected_row_header: Accruals adjustments on taxes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Accruals adjustments on taxes, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.accruals_adjustments_on_taxes + source_concept: obr.cash_receipts.accruals_adjustments_on_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 57 (''Accruals + adjustments on taxes''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.accruals_adjustments_on_taxes.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.accruals_adjustments_on_taxes.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.accruals_adjustments_on_taxes.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_accruals_adjustments_on_taxes + label: Accruals adjustments on taxes + ordinal: 0 + row_number: 57 + expected_row_header_column: B + expected_row_header: Accruals adjustments on taxes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Accruals adjustments on taxes, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.accruals_adjustments_on_taxes + source_concept: obr.cash_receipts.accruals_adjustments_on_taxes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 57 (''Accruals + adjustments on taxes''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_interest_and_dividends + label: Interest and dividends + ordinal: 0 + row_number: 58 + expected_row_header_column: B + expected_row_header: Interest and dividends + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Interest and dividends, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.interest_and_dividends + source_concept: obr.cash_receipts.interest_and_dividends + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 58 (''Interest + and dividends''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line are + on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_interest_and_dividends + label: Interest and dividends + ordinal: 0 + row_number: 58 + expected_row_header_column: B + expected_row_header: Interest and dividends + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Interest and dividends, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.interest_and_dividends + source_concept: obr.cash_receipts.interest_and_dividends + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 58 (''Interest + and dividends''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line are + on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_interest_and_dividends + label: Interest and dividends + ordinal: 0 + row_number: 58 + expected_row_header_column: B + expected_row_header: Interest and dividends + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Interest and dividends, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.interest_and_dividends + source_concept: obr.cash_receipts.interest_and_dividends + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 58 (''Interest + and dividends''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line are + on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_interest_and_dividends + label: Interest and dividends + ordinal: 0 + row_number: 58 + expected_row_header_column: B + expected_row_header: Interest and dividends + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Interest and dividends, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.interest_and_dividends + source_concept: obr.cash_receipts.interest_and_dividends + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 58 (''Interest + and dividends''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line are + on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_interest_and_dividends + label: Interest and dividends + ordinal: 0 + row_number: 58 + expected_row_header_column: B + expected_row_header: Interest and dividends + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Interest and dividends, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.interest_and_dividends + source_concept: obr.cash_receipts.interest_and_dividends + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 58 (''Interest + and dividends''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line are + on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_interest_and_dividends + label: Interest and dividends + ordinal: 0 + row_number: 58 + expected_row_header_column: B + expected_row_header: Interest and dividends + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Interest and dividends, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.interest_and_dividends + source_concept: obr.cash_receipts.interest_and_dividends + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 58 (''Interest + and dividends''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line are + on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_interest_and_dividends + label: Interest and dividends + ordinal: 0 + row_number: 58 + expected_row_header_column: B + expected_row_header: Interest and dividends + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Interest and dividends, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.interest_and_dividends + source_concept: obr.cash_receipts.interest_and_dividends + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 58 (''Interest + and dividends''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line are + on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_interest_and_dividends_accrued_interest_on_student_loans + label: 'Interest and dividends: Accrued Interest on student loans' + ordinal: 0 + row_number: 60 + expected_row_header_column: C + expected_row_header: Accrued Interest on student loans + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Interest and dividends: Accrued Interest on student loans, FY2025-26' + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans + source_concept: obr.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 60 (''Accrued + Interest on student loans''), GBP billion. An ''of which'' of ''Interest and dividends''. Note: + All tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_interest_and_dividends_accrued_interest_on_student_loans + label: 'Interest and dividends: Accrued Interest on student loans' + ordinal: 0 + row_number: 60 + expected_row_header_column: C + expected_row_header: Accrued Interest on student loans + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Interest and dividends: Accrued Interest on student loans, FY2026-27' + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans + source_concept: obr.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 60 (''Accrued + Interest on student loans''), GBP billion. An ''of which'' of ''Interest and dividends''. Note: + All tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_interest_and_dividends_accrued_interest_on_student_loans + label: 'Interest and dividends: Accrued Interest on student loans' + ordinal: 0 + row_number: 60 + expected_row_header_column: C + expected_row_header: Accrued Interest on student loans + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Interest and dividends: Accrued Interest on student loans, FY2027-28' + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans + source_concept: obr.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 60 (''Accrued + Interest on student loans''), GBP billion. An ''of which'' of ''Interest and dividends''. Note: + All tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_interest_and_dividends_accrued_interest_on_student_loans + label: 'Interest and dividends: Accrued Interest on student loans' + ordinal: 0 + row_number: 60 + expected_row_header_column: C + expected_row_header: Accrued Interest on student loans + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Interest and dividends: Accrued Interest on student loans, FY2028-29' + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans + source_concept: obr.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 60 (''Accrued + Interest on student loans''), GBP billion. An ''of which'' of ''Interest and dividends''. Note: + All tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_interest_and_dividends_accrued_interest_on_student_loans + label: 'Interest and dividends: Accrued Interest on student loans' + ordinal: 0 + row_number: 60 + expected_row_header_column: C + expected_row_header: Accrued Interest on student loans + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Interest and dividends: Accrued Interest on student loans, FY2029-30' + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans + source_concept: obr.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 60 (''Accrued + Interest on student loans''), GBP billion. An ''of which'' of ''Interest and dividends''. Note: + All tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_interest_and_dividends_accrued_interest_on_student_loans + label: 'Interest and dividends: Accrued Interest on student loans' + ordinal: 0 + row_number: 60 + expected_row_header_column: C + expected_row_header: Accrued Interest on student loans + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Interest and dividends: Accrued Interest on student loans, FY2030-31' + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans + source_concept: obr.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 60 (''Accrued + Interest on student loans''), GBP billion. An ''of which'' of ''Interest and dividends''. Note: + All tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_interest_and_dividends_accrued_interest_on_student_loans + label: 'Interest and dividends: Accrued Interest on student loans' + ordinal: 0 + row_number: 60 + expected_row_header_column: C + expected_row_header: Accrued Interest on student loans + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Interest and dividends: Accrued Interest on student loans, FY2031-32' + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans + source_concept: obr.cash_receipts.interest_and_dividends_accrued_interest_on_student_loans + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 60 (''Accrued + Interest on student loans''), GBP billion. An ''of which'' of ''Interest and dividends''. Note: + All tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_interest_and_dividends_other_interest_and_dividend_receipts + label: 'Interest and dividends: Other interest and dividend receipts' + ordinal: 0 + row_number: 61 + expected_row_header_column: C + expected_row_header: Other interest and dividend receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Interest and dividends: Other interest and dividend receipts, FY2025-26' + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts + source_concept: obr.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 61 (''Other + interest and dividend receipts''), GBP billion. An ''of which'' of ''Interest and dividends''. Note: + All tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_interest_and_dividends_other_interest_and_dividend_receipts + label: 'Interest and dividends: Other interest and dividend receipts' + ordinal: 0 + row_number: 61 + expected_row_header_column: C + expected_row_header: Other interest and dividend receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Interest and dividends: Other interest and dividend receipts, FY2026-27' + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts + source_concept: obr.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 61 (''Other + interest and dividend receipts''), GBP billion. An ''of which'' of ''Interest and dividends''. Note: + All tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_interest_and_dividends_other_interest_and_dividend_receipts + label: 'Interest and dividends: Other interest and dividend receipts' + ordinal: 0 + row_number: 61 + expected_row_header_column: C + expected_row_header: Other interest and dividend receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Interest and dividends: Other interest and dividend receipts, FY2027-28' + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts + source_concept: obr.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 61 (''Other + interest and dividend receipts''), GBP billion. An ''of which'' of ''Interest and dividends''. Note: + All tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_interest_and_dividends_other_interest_and_dividend_receipts + label: 'Interest and dividends: Other interest and dividend receipts' + ordinal: 0 + row_number: 61 + expected_row_header_column: C + expected_row_header: Other interest and dividend receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Interest and dividends: Other interest and dividend receipts, FY2028-29' + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts + source_concept: obr.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 61 (''Other + interest and dividend receipts''), GBP billion. An ''of which'' of ''Interest and dividends''. Note: + All tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_interest_and_dividends_other_interest_and_dividend_receipts + label: 'Interest and dividends: Other interest and dividend receipts' + ordinal: 0 + row_number: 61 + expected_row_header_column: C + expected_row_header: Other interest and dividend receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Interest and dividends: Other interest and dividend receipts, FY2029-30' + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts + source_concept: obr.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 61 (''Other + interest and dividend receipts''), GBP billion. An ''of which'' of ''Interest and dividends''. Note: + All tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_interest_and_dividends_other_interest_and_dividend_receipts + label: 'Interest and dividends: Other interest and dividend receipts' + ordinal: 0 + row_number: 61 + expected_row_header_column: C + expected_row_header: Other interest and dividend receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Interest and dividends: Other interest and dividend receipts, FY2030-31' + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts + source_concept: obr.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 61 (''Other + interest and dividend receipts''), GBP billion. An ''of which'' of ''Interest and dividends''. Note: + All tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_interest_and_dividends_other_interest_and_dividend_receipts + label: 'Interest and dividends: Other interest and dividend receipts' + ordinal: 0 + row_number: 61 + expected_row_header_column: C + expected_row_header: Other interest and dividend receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Interest and dividends: Other interest and dividend receipts, FY2031-32' + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts + source_concept: obr.cash_receipts.interest_and_dividends_other_interest_and_dividend_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 61 (''Other + interest and dividend receipts''), GBP billion. An ''of which'' of ''Interest and dividends''. Note: + All tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued + basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.gross_operating_surplus.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.gross_operating_surplus.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.gross_operating_surplus.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_gross_operating_surplus + label: Gross operating surplus + ordinal: 0 + row_number: 62 + expected_row_header_column: B + expected_row_header: Gross operating surplus + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Gross operating surplus, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.gross_operating_surplus + source_concept: obr.cash_receipts.gross_operating_surplus + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 62 (''Gross + operating surplus''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.gross_operating_surplus.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.gross_operating_surplus.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.gross_operating_surplus.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_gross_operating_surplus + label: Gross operating surplus + ordinal: 0 + row_number: 62 + expected_row_header_column: B + expected_row_header: Gross operating surplus + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Gross operating surplus, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.gross_operating_surplus + source_concept: obr.cash_receipts.gross_operating_surplus + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 62 (''Gross + operating surplus''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.gross_operating_surplus.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.gross_operating_surplus.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.gross_operating_surplus.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_gross_operating_surplus + label: Gross operating surplus + ordinal: 0 + row_number: 62 + expected_row_header_column: B + expected_row_header: Gross operating surplus + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Gross operating surplus, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.gross_operating_surplus + source_concept: obr.cash_receipts.gross_operating_surplus + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 62 (''Gross + operating surplus''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.gross_operating_surplus.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.gross_operating_surplus.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.gross_operating_surplus.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_gross_operating_surplus + label: Gross operating surplus + ordinal: 0 + row_number: 62 + expected_row_header_column: B + expected_row_header: Gross operating surplus + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Gross operating surplus, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.gross_operating_surplus + source_concept: obr.cash_receipts.gross_operating_surplus + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 62 (''Gross + operating surplus''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.gross_operating_surplus.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.gross_operating_surplus.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.gross_operating_surplus.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_gross_operating_surplus + label: Gross operating surplus + ordinal: 0 + row_number: 62 + expected_row_header_column: B + expected_row_header: Gross operating surplus + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Gross operating surplus, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.gross_operating_surplus + source_concept: obr.cash_receipts.gross_operating_surplus + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 62 (''Gross + operating surplus''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.gross_operating_surplus.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.gross_operating_surplus.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.gross_operating_surplus.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_gross_operating_surplus + label: Gross operating surplus + ordinal: 0 + row_number: 62 + expected_row_header_column: B + expected_row_header: Gross operating surplus + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Gross operating surplus, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.gross_operating_surplus + source_concept: obr.cash_receipts.gross_operating_surplus + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 62 (''Gross + operating surplus''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.gross_operating_surplus.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.gross_operating_surplus.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.gross_operating_surplus.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_gross_operating_surplus + label: Gross operating surplus + ordinal: 0 + row_number: 62 + expected_row_header_column: B + expected_row_header: Gross operating surplus + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Gross operating surplus, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.gross_operating_surplus + source_concept: obr.cash_receipts.gross_operating_surplus + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 62 (''Gross + operating surplus''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.other_taxes_and_receipts.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.other_taxes_and_receipts.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.other_taxes_and_receipts.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_other_taxes_and_receipts + label: Other taxes and receipts + ordinal: 0 + row_number: 63 + expected_row_header_column: B + expected_row_header: Other taxes and receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other taxes and receipts, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.other_taxes_and_receipts + source_concept: obr.cash_receipts.other_taxes_and_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 63 (''Other + taxes and receipts''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.other_taxes_and_receipts.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.other_taxes_and_receipts.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.other_taxes_and_receipts.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_other_taxes_and_receipts + label: Other taxes and receipts + ordinal: 0 + row_number: 63 + expected_row_header_column: B + expected_row_header: Other taxes and receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other taxes and receipts, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.other_taxes_and_receipts + source_concept: obr.cash_receipts.other_taxes_and_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 63 (''Other + taxes and receipts''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.other_taxes_and_receipts.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.other_taxes_and_receipts.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.other_taxes_and_receipts.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_other_taxes_and_receipts + label: Other taxes and receipts + ordinal: 0 + row_number: 63 + expected_row_header_column: B + expected_row_header: Other taxes and receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other taxes and receipts, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.other_taxes_and_receipts + source_concept: obr.cash_receipts.other_taxes_and_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 63 (''Other + taxes and receipts''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.other_taxes_and_receipts.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.other_taxes_and_receipts.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.other_taxes_and_receipts.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_other_taxes_and_receipts + label: Other taxes and receipts + ordinal: 0 + row_number: 63 + expected_row_header_column: B + expected_row_header: Other taxes and receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other taxes and receipts, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.other_taxes_and_receipts + source_concept: obr.cash_receipts.other_taxes_and_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 63 (''Other + taxes and receipts''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.other_taxes_and_receipts.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.other_taxes_and_receipts.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.other_taxes_and_receipts.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_other_taxes_and_receipts + label: Other taxes and receipts + ordinal: 0 + row_number: 63 + expected_row_header_column: B + expected_row_header: Other taxes and receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other taxes and receipts, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.other_taxes_and_receipts + source_concept: obr.cash_receipts.other_taxes_and_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 63 (''Other + taxes and receipts''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.other_taxes_and_receipts.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.other_taxes_and_receipts.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.other_taxes_and_receipts.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_other_taxes_and_receipts + label: Other taxes and receipts + ordinal: 0 + row_number: 63 + expected_row_header_column: B + expected_row_header: Other taxes and receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other taxes and receipts, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.other_taxes_and_receipts + source_concept: obr.cash_receipts.other_taxes_and_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 63 (''Other + taxes and receipts''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.other_taxes_and_receipts.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.other_taxes_and_receipts.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.other_taxes_and_receipts.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_other_taxes_and_receipts + label: Other taxes and receipts + ordinal: 0 + row_number: 63 + expected_row_header_column: B + expected_row_header: Other taxes and receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other taxes and receipts, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.other_taxes_and_receipts + source_concept: obr.cash_receipts.other_taxes_and_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 63 (''Other + taxes and receipts''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.current_receipts.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.current_receipts.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.current_receipts.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_current_receipts + label: Current receipts + ordinal: 0 + row_number: 64 + expected_row_header_column: B + expected_row_header: Current receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Current receipts, FY2025-26 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.current_receipts + source_concept: obr.cash_receipts.current_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 64 (''Current + receipts''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line are on a + cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.current_receipts.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.current_receipts.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.current_receipts.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_current_receipts + label: Current receipts + ordinal: 0 + row_number: 64 + expected_row_header_column: B + expected_row_header: Current receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Current receipts, FY2026-27 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.current_receipts + source_concept: obr.cash_receipts.current_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 64 (''Current + receipts''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line are on a + cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.current_receipts.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.current_receipts.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.current_receipts.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_current_receipts + label: Current receipts + ordinal: 0 + row_number: 64 + expected_row_header_column: B + expected_row_header: Current receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Current receipts, FY2027-28 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.current_receipts + source_concept: obr.cash_receipts.current_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 64 (''Current + receipts''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line are on a + cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.current_receipts.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.current_receipts.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.current_receipts.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_current_receipts + label: Current receipts + ordinal: 0 + row_number: 64 + expected_row_header_column: B + expected_row_header: Current receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Current receipts, FY2028-29 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.current_receipts + source_concept: obr.cash_receipts.current_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 64 (''Current + receipts''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line are on a + cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.current_receipts.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.current_receipts.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.current_receipts.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_current_receipts + label: Current receipts + ordinal: 0 + row_number: 64 + expected_row_header_column: B + expected_row_header: Current receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Current receipts, FY2029-30 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.current_receipts + source_concept: obr.cash_receipts.current_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 64 (''Current + receipts''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line are on a + cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.current_receipts.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.current_receipts.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.current_receipts.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_current_receipts + label: Current receipts + ordinal: 0 + row_number: 64 + expected_row_header_column: B + expected_row_header: Current receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Current receipts, FY2030-31 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.current_receipts + source_concept: obr.cash_receipts.current_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 64 (''Current + receipts''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line are on a + cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.current_receipts.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.current_receipts.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.current_receipts.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_current_receipts + label: Current receipts + ordinal: 0 + row_number: 64 + expected_row_header_column: B + expected_row_header: Current receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Current receipts, FY2031-32 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.current_receipts + source_concept: obr.cash_receipts.current_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 64 (''Current + receipts''), GBP billion. Note: All tax lines prior to accruals adjustments on tax line are on a + cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.memo_uk_oil_and_gas_revenues.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.memo_uk_oil_and_gas_revenues.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.memo_uk_oil_and_gas_revenues.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.8' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_memo_uk_oil_and_gas_revenues + label: 'Memo: UK oil and gas revenues2' + ordinal: 0 + row_number: 65 + expected_row_header_column: B + expected_row_header: 'Memo: UK oil and gas revenues2' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Memo: UK oil and gas revenues2, FY2025-26' + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.cash_receipts.memo_uk_oil_and_gas_revenues + source_concept: obr.cash_receipts.memo_uk_oil_and_gas_revenues + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 65 (''Memo: + UK oil and gas revenues2''), GBP billion. Footnote 2: Consists of offshore corporation tax, petroleum + revenue tax and energy profits levy. Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.memo_uk_oil_and_gas_revenues.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.memo_uk_oil_and_gas_revenues.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.memo_uk_oil_and_gas_revenues.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_memo_uk_oil_and_gas_revenues + label: 'Memo: UK oil and gas revenues2' + ordinal: 0 + row_number: 65 + expected_row_header_column: B + expected_row_header: 'Memo: UK oil and gas revenues2' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Memo: UK oil and gas revenues2, FY2026-27' + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.cash_receipts.memo_uk_oil_and_gas_revenues + source_concept: obr.cash_receipts.memo_uk_oil_and_gas_revenues + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 65 (''Memo: + UK oil and gas revenues2''), GBP billion. Footnote 2: Consists of offshore corporation tax, petroleum + revenue tax and energy profits levy. Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.memo_uk_oil_and_gas_revenues.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.memo_uk_oil_and_gas_revenues.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.memo_uk_oil_and_gas_revenues.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_memo_uk_oil_and_gas_revenues + label: 'Memo: UK oil and gas revenues2' + ordinal: 0 + row_number: 65 + expected_row_header_column: B + expected_row_header: 'Memo: UK oil and gas revenues2' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Memo: UK oil and gas revenues2, FY2027-28' + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.cash_receipts.memo_uk_oil_and_gas_revenues + source_concept: obr.cash_receipts.memo_uk_oil_and_gas_revenues + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 65 (''Memo: + UK oil and gas revenues2''), GBP billion. Footnote 2: Consists of offshore corporation tax, petroleum + revenue tax and energy profits levy. Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.memo_uk_oil_and_gas_revenues.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.memo_uk_oil_and_gas_revenues.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.memo_uk_oil_and_gas_revenues.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_memo_uk_oil_and_gas_revenues + label: 'Memo: UK oil and gas revenues2' + ordinal: 0 + row_number: 65 + expected_row_header_column: B + expected_row_header: 'Memo: UK oil and gas revenues2' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Memo: UK oil and gas revenues2, FY2028-29' + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.cash_receipts.memo_uk_oil_and_gas_revenues + source_concept: obr.cash_receipts.memo_uk_oil_and_gas_revenues + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 65 (''Memo: + UK oil and gas revenues2''), GBP billion. Footnote 2: Consists of offshore corporation tax, petroleum + revenue tax and energy profits levy. Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.memo_uk_oil_and_gas_revenues.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.memo_uk_oil_and_gas_revenues.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.memo_uk_oil_and_gas_revenues.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_memo_uk_oil_and_gas_revenues + label: 'Memo: UK oil and gas revenues2' + ordinal: 0 + row_number: 65 + expected_row_header_column: B + expected_row_header: 'Memo: UK oil and gas revenues2' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Memo: UK oil and gas revenues2, FY2029-30' + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.cash_receipts.memo_uk_oil_and_gas_revenues + source_concept: obr.cash_receipts.memo_uk_oil_and_gas_revenues + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 65 (''Memo: + UK oil and gas revenues2''), GBP billion. Footnote 2: Consists of offshore corporation tax, petroleum + revenue tax and energy profits levy. Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.memo_uk_oil_and_gas_revenues.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.memo_uk_oil_and_gas_revenues.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.memo_uk_oil_and_gas_revenues.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_memo_uk_oil_and_gas_revenues + label: 'Memo: UK oil and gas revenues2' + ordinal: 0 + row_number: 65 + expected_row_header_column: B + expected_row_header: 'Memo: UK oil and gas revenues2' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Memo: UK oil and gas revenues2, FY2030-31' + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.cash_receipts.memo_uk_oil_and_gas_revenues + source_concept: obr.cash_receipts.memo_uk_oil_and_gas_revenues + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 65 (''Memo: + UK oil and gas revenues2''), GBP billion. Footnote 2: Consists of offshore corporation tax, petroleum + revenue tax and energy profits levy. Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.cash_receipts.memo_uk_oil_and_gas_revenues.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.cash_receipts.memo_uk_oil_and_gas_revenues.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.cash_receipts.memo_uk_oil_and_gas_revenues.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.8' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: cash_receipts_memo_uk_oil_and_gas_revenues + label: 'Memo: UK oil and gas revenues2' + ordinal: 0 + row_number: 65 + expected_row_header_column: B + expected_row_header: 'Memo: UK oil and gas revenues2' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 43.8 Current receipts (on a cash basis) + label: table title + - column: D + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Memo: UK oil and gas revenues2, FY2031-32' + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.cash_receipts.memo_uk_oil_and_gas_revenues + source_concept: obr.cash_receipts.memo_uk_oil_and_gas_revenues + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 65 (''Memo: + UK oil and gas revenues2''), GBP billion. Footnote 2: Consists of offshore corporation tax, petroleum + revenue tax and energy profits levy. Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent.fy2024 + record_set_spec_id: obr.efo_2026_10.receipts.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent.fy2024.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent.fy2024 + provenance_class: model_output + assertion: observation + sheet_name: '4.13' + period_type: fiscal_year + period: 2024 + period_coverage: + start_date: '2024-04-01' + end_date: '2025-03-31' + basis: fiscal + source_period_label: 2024-25 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: deceased_person + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: inheritance_tax_proportion_of_deaths_subject_to_inheritance_tax_per_cent + label: Proportion of deaths subject to inheritance tax (per cent)1 + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: Proportion of deaths subject to inheritance tax (per cent)1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.13 Inheritance tax additional information + label: table title + measures: + - measure_id: share + label: Proportion of deaths subject to inheritance tax (per cent)1, FY2024-25 + ordinal: 0 + column: C + source_column_id: share + expected_column_header_row: 4 + expected_column_header: 2024-25 + concept: obr.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent + source_concept: obr.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.13, row 5 (''Proportion + of deaths subject to inheritance tax (per cent)1''), per cent. Footnote 1: Calculated as the number + of deaths subject to inheritance tax divided by total number of deaths. The table states each row''s + unit in its label.' + unit: percent + aggregation: share + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.13' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: deceased_person + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: inheritance_tax_proportion_of_deaths_subject_to_inheritance_tax_per_cent + label: Proportion of deaths subject to inheritance tax (per cent)1 + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: Proportion of deaths subject to inheritance tax (per cent)1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.13 Inheritance tax additional information + label: table title + measures: + - measure_id: share + label: Proportion of deaths subject to inheritance tax (per cent)1, FY2025-26 + ordinal: 0 + column: D + source_column_id: share + expected_column_header_row: 4 + expected_column_header: 2025-26 + concept: obr.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent + source_concept: obr.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.13, row 5 (''Proportion + of deaths subject to inheritance tax (per cent)1''), per cent. Footnote 1: Calculated as the number + of deaths subject to inheritance tax divided by total number of deaths. The table states each row''s + unit in its label.' + unit: percent + aggregation: share + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.13' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: deceased_person + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: inheritance_tax_proportion_of_deaths_subject_to_inheritance_tax_per_cent + label: Proportion of deaths subject to inheritance tax (per cent)1 + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: Proportion of deaths subject to inheritance tax (per cent)1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.13 Inheritance tax additional information + label: table title + measures: + - measure_id: share + label: Proportion of deaths subject to inheritance tax (per cent)1, FY2026-27 + ordinal: 0 + column: E + source_column_id: share + expected_column_header_row: 4 + expected_column_header: 2026-27 + concept: obr.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent + source_concept: obr.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.13, row 5 (''Proportion + of deaths subject to inheritance tax (per cent)1''), per cent. Footnote 1: Calculated as the number + of deaths subject to inheritance tax divided by total number of deaths. The table states each row''s + unit in its label.' + unit: percent + aggregation: share + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.13' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: deceased_person + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: inheritance_tax_proportion_of_deaths_subject_to_inheritance_tax_per_cent + label: Proportion of deaths subject to inheritance tax (per cent)1 + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: Proportion of deaths subject to inheritance tax (per cent)1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.13 Inheritance tax additional information + label: table title + measures: + - measure_id: share + label: Proportion of deaths subject to inheritance tax (per cent)1, FY2027-28 + ordinal: 0 + column: F + source_column_id: share + expected_column_header_row: 4 + expected_column_header: 2027-28 + concept: obr.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent + source_concept: obr.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.13, row 5 (''Proportion + of deaths subject to inheritance tax (per cent)1''), per cent. Footnote 1: Calculated as the number + of deaths subject to inheritance tax divided by total number of deaths. The table states each row''s + unit in its label.' + unit: percent + aggregation: share + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.13' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: deceased_person + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: inheritance_tax_proportion_of_deaths_subject_to_inheritance_tax_per_cent + label: Proportion of deaths subject to inheritance tax (per cent)1 + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: Proportion of deaths subject to inheritance tax (per cent)1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.13 Inheritance tax additional information + label: table title + measures: + - measure_id: share + label: Proportion of deaths subject to inheritance tax (per cent)1, FY2028-29 + ordinal: 0 + column: G + source_column_id: share + expected_column_header_row: 4 + expected_column_header: 2028-29 + concept: obr.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent + source_concept: obr.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.13, row 5 (''Proportion + of deaths subject to inheritance tax (per cent)1''), per cent. Footnote 1: Calculated as the number + of deaths subject to inheritance tax divided by total number of deaths. The table states each row''s + unit in its label.' + unit: percent + aggregation: share + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.13' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: deceased_person + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: inheritance_tax_proportion_of_deaths_subject_to_inheritance_tax_per_cent + label: Proportion of deaths subject to inheritance tax (per cent)1 + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: Proportion of deaths subject to inheritance tax (per cent)1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.13 Inheritance tax additional information + label: table title + measures: + - measure_id: share + label: Proportion of deaths subject to inheritance tax (per cent)1, FY2029-30 + ordinal: 0 + column: H + source_column_id: share + expected_column_header_row: 4 + expected_column_header: 2029-30 + concept: obr.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent + source_concept: obr.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.13, row 5 (''Proportion + of deaths subject to inheritance tax (per cent)1''), per cent. Footnote 1: Calculated as the number + of deaths subject to inheritance tax divided by total number of deaths. The table states each row''s + unit in its label.' + unit: percent + aggregation: share + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.13' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: deceased_person + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: inheritance_tax_proportion_of_deaths_subject_to_inheritance_tax_per_cent + label: Proportion of deaths subject to inheritance tax (per cent)1 + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: Proportion of deaths subject to inheritance tax (per cent)1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.13 Inheritance tax additional information + label: table title + measures: + - measure_id: share + label: Proportion of deaths subject to inheritance tax (per cent)1, FY2030-31 + ordinal: 0 + column: I + source_column_id: share + expected_column_header_row: 4 + expected_column_header: 2030-31 + concept: obr.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent + source_concept: obr.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.13, row 5 (''Proportion + of deaths subject to inheritance tax (per cent)1''), per cent. Footnote 1: Calculated as the number + of deaths subject to inheritance tax divided by total number of deaths. The table states each row''s + unit in its label.' + unit: percent + aggregation: share + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.13' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: deceased_person + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: inheritance_tax_proportion_of_deaths_subject_to_inheritance_tax_per_cent + label: Proportion of deaths subject to inheritance tax (per cent)1 + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: Proportion of deaths subject to inheritance tax (per cent)1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.13 Inheritance tax additional information + label: table title + measures: + - measure_id: share + label: Proportion of deaths subject to inheritance tax (per cent)1, FY2031-32 + ordinal: 0 + column: J + source_column_id: share + expected_column_header_row: 4 + expected_column_header: 2031-32 + concept: obr.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent + source_concept: obr.inheritance_tax.proportion_of_deaths_subject_to_inheritance_tax_per_cent + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.13, row 5 (''Proportion + of deaths subject to inheritance tax (per cent)1''), per cent. Footnote 1: Calculated as the number + of deaths subject to inheritance tax divided by total number of deaths. The table states each row''s + unit in its label.' + unit: percent + aggregation: share + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s.fy2024 + record_set_spec_id: obr.efo_2026_10.receipts.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s.fy2024.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s.fy2024 + provenance_class: model_output + assertion: observation + sheet_name: '4.13' + period_type: fiscal_year + period: 2024 + period_coverage: + start_date: '2024-04-01' + end_date: '2025-03-31' + basis: fiscal + source_period_label: 2024-25 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: deceased_person + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: inheritance_tax_ons_principal_population_projections_2024_based_adjusted_deaths_000s + label: ONS principal population projections (2024-based; adjusted) Deaths ('000s)2 + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: ONS principal population projections (2024-based; adjusted) Deaths ('000s)2 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.13 Inheritance tax additional information + label: table title + measures: + - measure_id: count + label: ONS principal population projections (2024-based; adjusted) Deaths ('000s)2, FY2024-25 + ordinal: 0 + column: C + source_column_id: count + expected_column_header_row: 4 + expected_column_header: 2024-25 + concept: obr.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s + source_concept: obr.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.13, row 6 (''ONS principal + population projections (2024-based; adjusted) Deaths (''000s)2''), thousands of deaths. Footnote + 2: ONS, National population projections: 2024-based, 2026. The table states each row''s unit in + its label.' + unit: count + aggregation: sum + value_scale: 1000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.13' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: deceased_person + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: inheritance_tax_ons_principal_population_projections_2024_based_adjusted_deaths_000s + label: ONS principal population projections (2024-based; adjusted) Deaths ('000s)2 + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: ONS principal population projections (2024-based; adjusted) Deaths ('000s)2 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.13 Inheritance tax additional information + label: table title + measures: + - measure_id: count + label: ONS principal population projections (2024-based; adjusted) Deaths ('000s)2, FY2025-26 + ordinal: 0 + column: D + source_column_id: count + expected_column_header_row: 4 + expected_column_header: 2025-26 + concept: obr.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s + source_concept: obr.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.13, row 6 (''ONS principal + population projections (2024-based; adjusted) Deaths (''000s)2''), thousands of deaths. Footnote + 2: ONS, National population projections: 2024-based, 2026. The table states each row''s unit in + its label.' + unit: count + aggregation: sum + value_scale: 1000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.13' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: deceased_person + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: inheritance_tax_ons_principal_population_projections_2024_based_adjusted_deaths_000s + label: ONS principal population projections (2024-based; adjusted) Deaths ('000s)2 + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: ONS principal population projections (2024-based; adjusted) Deaths ('000s)2 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.13 Inheritance tax additional information + label: table title + measures: + - measure_id: count + label: ONS principal population projections (2024-based; adjusted) Deaths ('000s)2, FY2026-27 + ordinal: 0 + column: E + source_column_id: count + expected_column_header_row: 4 + expected_column_header: 2026-27 + concept: obr.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s + source_concept: obr.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.13, row 6 (''ONS principal + population projections (2024-based; adjusted) Deaths (''000s)2''), thousands of deaths. Footnote + 2: ONS, National population projections: 2024-based, 2026. The table states each row''s unit in + its label.' + unit: count + aggregation: sum + value_scale: 1000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.13' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: deceased_person + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: inheritance_tax_ons_principal_population_projections_2024_based_adjusted_deaths_000s + label: ONS principal population projections (2024-based; adjusted) Deaths ('000s)2 + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: ONS principal population projections (2024-based; adjusted) Deaths ('000s)2 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.13 Inheritance tax additional information + label: table title + measures: + - measure_id: count + label: ONS principal population projections (2024-based; adjusted) Deaths ('000s)2, FY2027-28 + ordinal: 0 + column: F + source_column_id: count + expected_column_header_row: 4 + expected_column_header: 2027-28 + concept: obr.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s + source_concept: obr.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.13, row 6 (''ONS principal + population projections (2024-based; adjusted) Deaths (''000s)2''), thousands of deaths. Footnote + 2: ONS, National population projections: 2024-based, 2026. The table states each row''s unit in + its label.' + unit: count + aggregation: sum + value_scale: 1000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.13' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: deceased_person + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: inheritance_tax_ons_principal_population_projections_2024_based_adjusted_deaths_000s + label: ONS principal population projections (2024-based; adjusted) Deaths ('000s)2 + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: ONS principal population projections (2024-based; adjusted) Deaths ('000s)2 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.13 Inheritance tax additional information + label: table title + measures: + - measure_id: count + label: ONS principal population projections (2024-based; adjusted) Deaths ('000s)2, FY2028-29 + ordinal: 0 + column: G + source_column_id: count + expected_column_header_row: 4 + expected_column_header: 2028-29 + concept: obr.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s + source_concept: obr.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.13, row 6 (''ONS principal + population projections (2024-based; adjusted) Deaths (''000s)2''), thousands of deaths. Footnote + 2: ONS, National population projections: 2024-based, 2026. The table states each row''s unit in + its label.' + unit: count + aggregation: sum + value_scale: 1000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.13' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: deceased_person + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: inheritance_tax_ons_principal_population_projections_2024_based_adjusted_deaths_000s + label: ONS principal population projections (2024-based; adjusted) Deaths ('000s)2 + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: ONS principal population projections (2024-based; adjusted) Deaths ('000s)2 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.13 Inheritance tax additional information + label: table title + measures: + - measure_id: count + label: ONS principal population projections (2024-based; adjusted) Deaths ('000s)2, FY2029-30 + ordinal: 0 + column: H + source_column_id: count + expected_column_header_row: 4 + expected_column_header: 2029-30 + concept: obr.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s + source_concept: obr.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.13, row 6 (''ONS principal + population projections (2024-based; adjusted) Deaths (''000s)2''), thousands of deaths. Footnote + 2: ONS, National population projections: 2024-based, 2026. The table states each row''s unit in + its label.' + unit: count + aggregation: sum + value_scale: 1000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.13' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: deceased_person + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: inheritance_tax_ons_principal_population_projections_2024_based_adjusted_deaths_000s + label: ONS principal population projections (2024-based; adjusted) Deaths ('000s)2 + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: ONS principal population projections (2024-based; adjusted) Deaths ('000s)2 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.13 Inheritance tax additional information + label: table title + measures: + - measure_id: count + label: ONS principal population projections (2024-based; adjusted) Deaths ('000s)2, FY2030-31 + ordinal: 0 + column: I + source_column_id: count + expected_column_header_row: 4 + expected_column_header: 2030-31 + concept: obr.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s + source_concept: obr.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.13, row 6 (''ONS principal + population projections (2024-based; adjusted) Deaths (''000s)2''), thousands of deaths. Footnote + 2: ONS, National population projections: 2024-based, 2026. The table states each row''s unit in + its label.' + unit: count + aggregation: sum + value_scale: 1000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.13' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: deceased_person + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: inheritance_tax_ons_principal_population_projections_2024_based_adjusted_deaths_000s + label: ONS principal population projections (2024-based; adjusted) Deaths ('000s)2 + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: ONS principal population projections (2024-based; adjusted) Deaths ('000s)2 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.13 Inheritance tax additional information + label: table title + measures: + - measure_id: count + label: ONS principal population projections (2024-based; adjusted) Deaths ('000s)2, FY2031-32 + ordinal: 0 + column: J + source_column_id: count + expected_column_header_row: 4 + expected_column_header: 2031-32 + concept: obr.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s + source_concept: obr.inheritance_tax.ons_principal_population_projections_2024_based_adjusted_deaths_000s + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.13, row 6 (''ONS principal + population projections (2024-based; adjusted) Deaths (''000s)2''), thousands of deaths. Footnote + 2: ONS, National population projections: 2024-based, 2026. The table states each row''s unit in + its label.' + unit: count + aggregation: sum + value_scale: 1000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s.fy2024 + record_set_spec_id: obr.efo_2026_10.receipts.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s.fy2024.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s.fy2024 + provenance_class: model_output + assertion: observation + sheet_name: '4.13' + period_type: fiscal_year + period: 2024 + period_coverage: + start_date: '2024-04-01' + end_date: '2025-03-31' + basis: fiscal + source_period_label: 2024-25 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: deceased_person + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: inheritance_tax_number_of_deaths_subject_to_inheritance_tax_000s + label: Number of deaths subject to inheritance tax ('000s)3 + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Number of deaths subject to inheritance tax ('000s)3 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.13 Inheritance tax additional information + label: table title + measures: + - measure_id: count + label: Number of deaths subject to inheritance tax ('000s)3, FY2024-25 + ordinal: 0 + column: C + source_column_id: count + expected_column_header_row: 4 + expected_column_header: 2024-25 + concept: obr.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s + source_concept: obr.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.13, row 7 (''Number + of deaths subject to inheritance tax (''000s)3''), thousands of deaths. Footnote 3: Projected estimates + based on 2023-24 IHT returns using economic assumptions consistent with the October 2026 Economic + and fiscal outlook. Forecasts in this table are inconsistent with the receipts forecast because + of timing and modelling effects that don’t impact underlying tax liabilities. The table states each + row''s unit in its label.' + unit: count + aggregation: sum + value_scale: 1000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.13' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: deceased_person + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: inheritance_tax_number_of_deaths_subject_to_inheritance_tax_000s + label: Number of deaths subject to inheritance tax ('000s)3 + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Number of deaths subject to inheritance tax ('000s)3 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.13 Inheritance tax additional information + label: table title + measures: + - measure_id: count + label: Number of deaths subject to inheritance tax ('000s)3, FY2025-26 + ordinal: 0 + column: D + source_column_id: count + expected_column_header_row: 4 + expected_column_header: 2025-26 + concept: obr.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s + source_concept: obr.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.13, row 7 (''Number + of deaths subject to inheritance tax (''000s)3''), thousands of deaths. Footnote 3: Projected estimates + based on 2023-24 IHT returns using economic assumptions consistent with the October 2026 Economic + and fiscal outlook. Forecasts in this table are inconsistent with the receipts forecast because + of timing and modelling effects that don’t impact underlying tax liabilities. The table states each + row''s unit in its label.' + unit: count + aggregation: sum + value_scale: 1000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.13' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: deceased_person + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: inheritance_tax_number_of_deaths_subject_to_inheritance_tax_000s + label: Number of deaths subject to inheritance tax ('000s)3 + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Number of deaths subject to inheritance tax ('000s)3 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.13 Inheritance tax additional information + label: table title + measures: + - measure_id: count + label: Number of deaths subject to inheritance tax ('000s)3, FY2026-27 + ordinal: 0 + column: E + source_column_id: count + expected_column_header_row: 4 + expected_column_header: 2026-27 + concept: obr.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s + source_concept: obr.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.13, row 7 (''Number + of deaths subject to inheritance tax (''000s)3''), thousands of deaths. Footnote 3: Projected estimates + based on 2023-24 IHT returns using economic assumptions consistent with the October 2026 Economic + and fiscal outlook. Forecasts in this table are inconsistent with the receipts forecast because + of timing and modelling effects that don’t impact underlying tax liabilities. The table states each + row''s unit in its label.' + unit: count + aggregation: sum + value_scale: 1000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.13' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: deceased_person + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: inheritance_tax_number_of_deaths_subject_to_inheritance_tax_000s + label: Number of deaths subject to inheritance tax ('000s)3 + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Number of deaths subject to inheritance tax ('000s)3 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.13 Inheritance tax additional information + label: table title + measures: + - measure_id: count + label: Number of deaths subject to inheritance tax ('000s)3, FY2027-28 + ordinal: 0 + column: F + source_column_id: count + expected_column_header_row: 4 + expected_column_header: 2027-28 + concept: obr.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s + source_concept: obr.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.13, row 7 (''Number + of deaths subject to inheritance tax (''000s)3''), thousands of deaths. Footnote 3: Projected estimates + based on 2023-24 IHT returns using economic assumptions consistent with the October 2026 Economic + and fiscal outlook. Forecasts in this table are inconsistent with the receipts forecast because + of timing and modelling effects that don’t impact underlying tax liabilities. The table states each + row''s unit in its label.' + unit: count + aggregation: sum + value_scale: 1000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.13' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: deceased_person + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: inheritance_tax_number_of_deaths_subject_to_inheritance_tax_000s + label: Number of deaths subject to inheritance tax ('000s)3 + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Number of deaths subject to inheritance tax ('000s)3 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.13 Inheritance tax additional information + label: table title + measures: + - measure_id: count + label: Number of deaths subject to inheritance tax ('000s)3, FY2028-29 + ordinal: 0 + column: G + source_column_id: count + expected_column_header_row: 4 + expected_column_header: 2028-29 + concept: obr.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s + source_concept: obr.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.13, row 7 (''Number + of deaths subject to inheritance tax (''000s)3''), thousands of deaths. Footnote 3: Projected estimates + based on 2023-24 IHT returns using economic assumptions consistent with the October 2026 Economic + and fiscal outlook. Forecasts in this table are inconsistent with the receipts forecast because + of timing and modelling effects that don’t impact underlying tax liabilities. The table states each + row''s unit in its label.' + unit: count + aggregation: sum + value_scale: 1000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.13' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: deceased_person + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: inheritance_tax_number_of_deaths_subject_to_inheritance_tax_000s + label: Number of deaths subject to inheritance tax ('000s)3 + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Number of deaths subject to inheritance tax ('000s)3 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.13 Inheritance tax additional information + label: table title + measures: + - measure_id: count + label: Number of deaths subject to inheritance tax ('000s)3, FY2029-30 + ordinal: 0 + column: H + source_column_id: count + expected_column_header_row: 4 + expected_column_header: 2029-30 + concept: obr.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s + source_concept: obr.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.13, row 7 (''Number + of deaths subject to inheritance tax (''000s)3''), thousands of deaths. Footnote 3: Projected estimates + based on 2023-24 IHT returns using economic assumptions consistent with the October 2026 Economic + and fiscal outlook. Forecasts in this table are inconsistent with the receipts forecast because + of timing and modelling effects that don’t impact underlying tax liabilities. The table states each + row''s unit in its label.' + unit: count + aggregation: sum + value_scale: 1000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.13' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: deceased_person + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: inheritance_tax_number_of_deaths_subject_to_inheritance_tax_000s + label: Number of deaths subject to inheritance tax ('000s)3 + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Number of deaths subject to inheritance tax ('000s)3 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.13 Inheritance tax additional information + label: table title + measures: + - measure_id: count + label: Number of deaths subject to inheritance tax ('000s)3, FY2030-31 + ordinal: 0 + column: I + source_column_id: count + expected_column_header_row: 4 + expected_column_header: 2030-31 + concept: obr.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s + source_concept: obr.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.13, row 7 (''Number + of deaths subject to inheritance tax (''000s)3''), thousands of deaths. Footnote 3: Projected estimates + based on 2023-24 IHT returns using economic assumptions consistent with the October 2026 Economic + and fiscal outlook. Forecasts in this table are inconsistent with the receipts forecast because + of timing and modelling effects that don’t impact underlying tax liabilities. The table states each + row''s unit in its label.' + unit: count + aggregation: sum + value_scale: 1000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.13' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: deceased_person + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: inheritance_tax_number_of_deaths_subject_to_inheritance_tax_000s + label: Number of deaths subject to inheritance tax ('000s)3 + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Number of deaths subject to inheritance tax ('000s)3 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.13 Inheritance tax additional information + label: table title + measures: + - measure_id: count + label: Number of deaths subject to inheritance tax ('000s)3, FY2031-32 + ordinal: 0 + column: J + source_column_id: count + expected_column_header_row: 4 + expected_column_header: 2031-32 + concept: obr.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s + source_concept: obr.inheritance_tax.number_of_deaths_subject_to_inheritance_tax_000s + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.13, row 7 (''Number + of deaths subject to inheritance tax (''000s)3''), thousands of deaths. Footnote 3: Projected estimates + based on 2023-24 IHT returns using economic assumptions consistent with the October 2026 Economic + and fiscal outlook. Forecasts in this table are inconsistent with the receipts forecast because + of timing and modelling effects that don’t impact underlying tax liabilities. The table states each + row''s unit in its label.' + unit: count + aggregation: sum + value_scale: 1000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s.fy2024 + record_set_spec_id: obr.efo_2026_10.receipts.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s.fy2024.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s.fy2024 + provenance_class: model_output + assertion: observation + sheet_name: '4.13' + period_type: fiscal_year + period: 2024 + period_coverage: + start_date: '2024-04-01' + end_date: '2025-03-31' + basis: fiscal + source_period_label: 2024-25 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: deceased_person + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: inheritance_tax_average_tax_bill_for_taxpaying_estates_gbp_000s + label: Average tax bill for taxpaying estates (£ '000s)3 + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Average tax bill for taxpaying estates (£ '000s)3 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.13 Inheritance tax additional information + label: table title + measures: + - measure_id: mean_amount + label: Average tax bill for taxpaying estates (£ '000s)3, FY2024-25 + ordinal: 0 + column: C + source_column_id: mean_amount + expected_column_header_row: 4 + expected_column_header: 2024-25 + concept: obr.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s + source_concept: obr.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.13, row 8 (''Average + tax bill for taxpaying estates (£ ''000s)3''), GBP thousand. Footnote 3: Projected estimates based + on 2023-24 IHT returns using economic assumptions consistent with the October 2026 Economic and + fiscal outlook. Forecasts in this table are inconsistent with the receipts forecast because of timing + and modelling effects that don’t impact underlying tax liabilities. The table states each row''s + unit in its label.' + unit: gbp + aggregation: mean + value_scale: 1000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.13' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: deceased_person + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: inheritance_tax_average_tax_bill_for_taxpaying_estates_gbp_000s + label: Average tax bill for taxpaying estates (£ '000s)3 + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Average tax bill for taxpaying estates (£ '000s)3 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.13 Inheritance tax additional information + label: table title + measures: + - measure_id: mean_amount + label: Average tax bill for taxpaying estates (£ '000s)3, FY2025-26 + ordinal: 0 + column: D + source_column_id: mean_amount + expected_column_header_row: 4 + expected_column_header: 2025-26 + concept: obr.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s + source_concept: obr.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.13, row 8 (''Average + tax bill for taxpaying estates (£ ''000s)3''), GBP thousand. Footnote 3: Projected estimates based + on 2023-24 IHT returns using economic assumptions consistent with the October 2026 Economic and + fiscal outlook. Forecasts in this table are inconsistent with the receipts forecast because of timing + and modelling effects that don’t impact underlying tax liabilities. The table states each row''s + unit in its label.' + unit: gbp + aggregation: mean + value_scale: 1000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.13' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: deceased_person + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: inheritance_tax_average_tax_bill_for_taxpaying_estates_gbp_000s + label: Average tax bill for taxpaying estates (£ '000s)3 + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Average tax bill for taxpaying estates (£ '000s)3 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.13 Inheritance tax additional information + label: table title + measures: + - measure_id: mean_amount + label: Average tax bill for taxpaying estates (£ '000s)3, FY2026-27 + ordinal: 0 + column: E + source_column_id: mean_amount + expected_column_header_row: 4 + expected_column_header: 2026-27 + concept: obr.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s + source_concept: obr.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.13, row 8 (''Average + tax bill for taxpaying estates (£ ''000s)3''), GBP thousand. Footnote 3: Projected estimates based + on 2023-24 IHT returns using economic assumptions consistent with the October 2026 Economic and + fiscal outlook. Forecasts in this table are inconsistent with the receipts forecast because of timing + and modelling effects that don’t impact underlying tax liabilities. The table states each row''s + unit in its label.' + unit: gbp + aggregation: mean + value_scale: 1000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.13' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: deceased_person + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: inheritance_tax_average_tax_bill_for_taxpaying_estates_gbp_000s + label: Average tax bill for taxpaying estates (£ '000s)3 + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Average tax bill for taxpaying estates (£ '000s)3 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.13 Inheritance tax additional information + label: table title + measures: + - measure_id: mean_amount + label: Average tax bill for taxpaying estates (£ '000s)3, FY2027-28 + ordinal: 0 + column: F + source_column_id: mean_amount + expected_column_header_row: 4 + expected_column_header: 2027-28 + concept: obr.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s + source_concept: obr.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.13, row 8 (''Average + tax bill for taxpaying estates (£ ''000s)3''), GBP thousand. Footnote 3: Projected estimates based + on 2023-24 IHT returns using economic assumptions consistent with the October 2026 Economic and + fiscal outlook. Forecasts in this table are inconsistent with the receipts forecast because of timing + and modelling effects that don’t impact underlying tax liabilities. The table states each row''s + unit in its label.' + unit: gbp + aggregation: mean + value_scale: 1000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.13' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: deceased_person + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: inheritance_tax_average_tax_bill_for_taxpaying_estates_gbp_000s + label: Average tax bill for taxpaying estates (£ '000s)3 + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Average tax bill for taxpaying estates (£ '000s)3 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.13 Inheritance tax additional information + label: table title + measures: + - measure_id: mean_amount + label: Average tax bill for taxpaying estates (£ '000s)3, FY2028-29 + ordinal: 0 + column: G + source_column_id: mean_amount + expected_column_header_row: 4 + expected_column_header: 2028-29 + concept: obr.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s + source_concept: obr.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.13, row 8 (''Average + tax bill for taxpaying estates (£ ''000s)3''), GBP thousand. Footnote 3: Projected estimates based + on 2023-24 IHT returns using economic assumptions consistent with the October 2026 Economic and + fiscal outlook. Forecasts in this table are inconsistent with the receipts forecast because of timing + and modelling effects that don’t impact underlying tax liabilities. The table states each row''s + unit in its label.' + unit: gbp + aggregation: mean + value_scale: 1000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.13' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: deceased_person + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: inheritance_tax_average_tax_bill_for_taxpaying_estates_gbp_000s + label: Average tax bill for taxpaying estates (£ '000s)3 + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Average tax bill for taxpaying estates (£ '000s)3 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.13 Inheritance tax additional information + label: table title + measures: + - measure_id: mean_amount + label: Average tax bill for taxpaying estates (£ '000s)3, FY2029-30 + ordinal: 0 + column: H + source_column_id: mean_amount + expected_column_header_row: 4 + expected_column_header: 2029-30 + concept: obr.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s + source_concept: obr.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.13, row 8 (''Average + tax bill for taxpaying estates (£ ''000s)3''), GBP thousand. Footnote 3: Projected estimates based + on 2023-24 IHT returns using economic assumptions consistent with the October 2026 Economic and + fiscal outlook. Forecasts in this table are inconsistent with the receipts forecast because of timing + and modelling effects that don’t impact underlying tax liabilities. The table states each row''s + unit in its label.' + unit: gbp + aggregation: mean + value_scale: 1000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.13' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: deceased_person + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: inheritance_tax_average_tax_bill_for_taxpaying_estates_gbp_000s + label: Average tax bill for taxpaying estates (£ '000s)3 + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Average tax bill for taxpaying estates (£ '000s)3 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.13 Inheritance tax additional information + label: table title + measures: + - measure_id: mean_amount + label: Average tax bill for taxpaying estates (£ '000s)3, FY2030-31 + ordinal: 0 + column: I + source_column_id: mean_amount + expected_column_header_row: 4 + expected_column_header: 2030-31 + concept: obr.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s + source_concept: obr.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.13, row 8 (''Average + tax bill for taxpaying estates (£ ''000s)3''), GBP thousand. Footnote 3: Projected estimates based + on 2023-24 IHT returns using economic assumptions consistent with the October 2026 Economic and + fiscal outlook. Forecasts in this table are inconsistent with the receipts forecast because of timing + and modelling effects that don’t impact underlying tax liabilities. The table states each row''s + unit in its label.' + unit: gbp + aggregation: mean + value_scale: 1000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.13' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: deceased_person + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: inheritance_tax_average_tax_bill_for_taxpaying_estates_gbp_000s + label: Average tax bill for taxpaying estates (£ '000s)3 + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Average tax bill for taxpaying estates (£ '000s)3 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.13 Inheritance tax additional information + label: table title + measures: + - measure_id: mean_amount + label: Average tax bill for taxpaying estates (£ '000s)3, FY2031-32 + ordinal: 0 + column: J + source_column_id: mean_amount + expected_column_header_row: 4 + expected_column_header: 2031-32 + concept: obr.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s + source_concept: obr.inheritance_tax.average_tax_bill_for_taxpaying_estates_gbp_000s + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.13, row 8 (''Average + tax bill for taxpaying estates (£ ''000s)3''), GBP thousand. Footnote 3: Projected estimates based + on 2023-24 IHT returns using economic assumptions consistent with the October 2026 Economic and + fiscal outlook. Forecasts in this table are inconsistent with the receipts forecast because of timing + and modelling effects that don’t impact underlying tax liabilities. The table states each row''s + unit in its label.' + unit: gbp + aggregation: mean + value_scale: 1000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.capital_expenditure_capex.cy2025 + record_set_spec_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.capital_expenditure_capex.cy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.oil_and_gas_expenditure.capital_expenditure_capex.cy2025 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.14' + period_type: calendar_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: oil_and_gas_industry + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: oil_and_gas_expenditure_capital_expenditure_capex + label: Capital expenditure (Capex) + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Capital expenditure (Capex) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.14 Oil and gas expenditure assumptions + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Capital expenditure (Capex), 2025 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025 + concept: obr.oil_and_gas_expenditure.capital_expenditure_capex + source_concept: obr.oil_and_gas_expenditure.capital_expenditure_capex + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.14, row 6 (''Capital + expenditure (Capex)''), GBP billion. Note: These forecasts reflect nominal expenditure. These forecasts + are informed by the central projections published by the North Sea Transition Authority. We convert + the real terms NSTA projection into a nominal forecast by applying a deflator, which reflects movements + in the oil price.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.capital_expenditure_capex.cy2026 + record_set_spec_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.capital_expenditure_capex.cy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.oil_and_gas_expenditure.capital_expenditure_capex.cy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.14' + period_type: calendar_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: oil_and_gas_industry + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: oil_and_gas_expenditure_capital_expenditure_capex + label: Capital expenditure (Capex) + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Capital expenditure (Capex) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.14 Oil and gas expenditure assumptions + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Capital expenditure (Capex), 2026 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026 + concept: obr.oil_and_gas_expenditure.capital_expenditure_capex + source_concept: obr.oil_and_gas_expenditure.capital_expenditure_capex + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.14, row 6 (''Capital + expenditure (Capex)''), GBP billion. Note: These forecasts reflect nominal expenditure. These forecasts + are informed by the central projections published by the North Sea Transition Authority. We convert + the real terms NSTA projection into a nominal forecast by applying a deflator, which reflects movements + in the oil price.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.capital_expenditure_capex.cy2027 + record_set_spec_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.capital_expenditure_capex.cy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.oil_and_gas_expenditure.capital_expenditure_capex.cy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.14' + period_type: calendar_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: oil_and_gas_industry + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: oil_and_gas_expenditure_capital_expenditure_capex + label: Capital expenditure (Capex) + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Capital expenditure (Capex) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.14 Oil and gas expenditure assumptions + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Capital expenditure (Capex), 2027 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027 + concept: obr.oil_and_gas_expenditure.capital_expenditure_capex + source_concept: obr.oil_and_gas_expenditure.capital_expenditure_capex + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.14, row 6 (''Capital + expenditure (Capex)''), GBP billion. Note: These forecasts reflect nominal expenditure. These forecasts + are informed by the central projections published by the North Sea Transition Authority. We convert + the real terms NSTA projection into a nominal forecast by applying a deflator, which reflects movements + in the oil price.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.capital_expenditure_capex.cy2028 + record_set_spec_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.capital_expenditure_capex.cy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.oil_and_gas_expenditure.capital_expenditure_capex.cy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.14' + period_type: calendar_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: oil_and_gas_industry + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: oil_and_gas_expenditure_capital_expenditure_capex + label: Capital expenditure (Capex) + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Capital expenditure (Capex) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.14 Oil and gas expenditure assumptions + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Capital expenditure (Capex), 2028 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028 + concept: obr.oil_and_gas_expenditure.capital_expenditure_capex + source_concept: obr.oil_and_gas_expenditure.capital_expenditure_capex + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.14, row 6 (''Capital + expenditure (Capex)''), GBP billion. Note: These forecasts reflect nominal expenditure. These forecasts + are informed by the central projections published by the North Sea Transition Authority. We convert + the real terms NSTA projection into a nominal forecast by applying a deflator, which reflects movements + in the oil price.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.capital_expenditure_capex.cy2029 + record_set_spec_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.capital_expenditure_capex.cy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.oil_and_gas_expenditure.capital_expenditure_capex.cy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.14' + period_type: calendar_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: oil_and_gas_industry + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: oil_and_gas_expenditure_capital_expenditure_capex + label: Capital expenditure (Capex) + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Capital expenditure (Capex) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.14 Oil and gas expenditure assumptions + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Capital expenditure (Capex), 2029 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029 + concept: obr.oil_and_gas_expenditure.capital_expenditure_capex + source_concept: obr.oil_and_gas_expenditure.capital_expenditure_capex + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.14, row 6 (''Capital + expenditure (Capex)''), GBP billion. Note: These forecasts reflect nominal expenditure. These forecasts + are informed by the central projections published by the North Sea Transition Authority. We convert + the real terms NSTA projection into a nominal forecast by applying a deflator, which reflects movements + in the oil price.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.capital_expenditure_capex.cy2030 + record_set_spec_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.capital_expenditure_capex.cy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.oil_and_gas_expenditure.capital_expenditure_capex.cy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.14' + period_type: calendar_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: oil_and_gas_industry + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: oil_and_gas_expenditure_capital_expenditure_capex + label: Capital expenditure (Capex) + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Capital expenditure (Capex) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.14 Oil and gas expenditure assumptions + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Capital expenditure (Capex), 2030 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030 + concept: obr.oil_and_gas_expenditure.capital_expenditure_capex + source_concept: obr.oil_and_gas_expenditure.capital_expenditure_capex + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.14, row 6 (''Capital + expenditure (Capex)''), GBP billion. Note: These forecasts reflect nominal expenditure. These forecasts + are informed by the central projections published by the North Sea Transition Authority. We convert + the real terms NSTA projection into a nominal forecast by applying a deflator, which reflects movements + in the oil price.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.capital_expenditure_capex.cy2031 + record_set_spec_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.capital_expenditure_capex.cy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.oil_and_gas_expenditure.capital_expenditure_capex.cy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.14' + period_type: calendar_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: oil_and_gas_industry + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: oil_and_gas_expenditure_capital_expenditure_capex + label: Capital expenditure (Capex) + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Capital expenditure (Capex) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.14 Oil and gas expenditure assumptions + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Capital expenditure (Capex), 2031 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031 + concept: obr.oil_and_gas_expenditure.capital_expenditure_capex + source_concept: obr.oil_and_gas_expenditure.capital_expenditure_capex + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.14, row 6 (''Capital + expenditure (Capex)''), GBP billion. Note: These forecasts reflect nominal expenditure. These forecasts + are informed by the central projections published by the North Sea Transition Authority. We convert + the real terms NSTA projection into a nominal forecast by applying a deflator, which reflects movements + in the oil price.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.exploration_and_appraisal_expenditure.cy2025 + record_set_spec_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.exploration_and_appraisal_expenditure.cy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.oil_and_gas_expenditure.exploration_and_appraisal_expenditure.cy2025 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.14' + period_type: calendar_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: oil_and_gas_industry + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: oil_and_gas_expenditure_exploration_and_appraisal_expenditure + label: Exploration & appraisal expenditure + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Exploration & appraisal expenditure + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.14 Oil and gas expenditure assumptions + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Exploration & appraisal expenditure, 2025 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025 + concept: obr.oil_and_gas_expenditure.exploration_and_appraisal_expenditure + source_concept: obr.oil_and_gas_expenditure.exploration_and_appraisal_expenditure + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.14, row 7 (''Exploration + & appraisal expenditure''), GBP billion. Note: These forecasts reflect nominal expenditure. These + forecasts are informed by the central projections published by the North Sea Transition Authority. + We convert the real terms NSTA projection into a nominal forecast by applying a deflator, which + reflects movements in the oil price.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.exploration_and_appraisal_expenditure.cy2026 + record_set_spec_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.exploration_and_appraisal_expenditure.cy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.oil_and_gas_expenditure.exploration_and_appraisal_expenditure.cy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.14' + period_type: calendar_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: oil_and_gas_industry + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: oil_and_gas_expenditure_exploration_and_appraisal_expenditure + label: Exploration & appraisal expenditure + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Exploration & appraisal expenditure + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.14 Oil and gas expenditure assumptions + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Exploration & appraisal expenditure, 2026 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026 + concept: obr.oil_and_gas_expenditure.exploration_and_appraisal_expenditure + source_concept: obr.oil_and_gas_expenditure.exploration_and_appraisal_expenditure + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.14, row 7 (''Exploration + & appraisal expenditure''), GBP billion. Note: These forecasts reflect nominal expenditure. These + forecasts are informed by the central projections published by the North Sea Transition Authority. + We convert the real terms NSTA projection into a nominal forecast by applying a deflator, which + reflects movements in the oil price.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.exploration_and_appraisal_expenditure.cy2027 + record_set_spec_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.exploration_and_appraisal_expenditure.cy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.oil_and_gas_expenditure.exploration_and_appraisal_expenditure.cy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.14' + period_type: calendar_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: oil_and_gas_industry + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: oil_and_gas_expenditure_exploration_and_appraisal_expenditure + label: Exploration & appraisal expenditure + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Exploration & appraisal expenditure + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.14 Oil and gas expenditure assumptions + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Exploration & appraisal expenditure, 2027 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027 + concept: obr.oil_and_gas_expenditure.exploration_and_appraisal_expenditure + source_concept: obr.oil_and_gas_expenditure.exploration_and_appraisal_expenditure + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.14, row 7 (''Exploration + & appraisal expenditure''), GBP billion. Note: These forecasts reflect nominal expenditure. These + forecasts are informed by the central projections published by the North Sea Transition Authority. + We convert the real terms NSTA projection into a nominal forecast by applying a deflator, which + reflects movements in the oil price.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.exploration_and_appraisal_expenditure.cy2028 + record_set_spec_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.exploration_and_appraisal_expenditure.cy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.oil_and_gas_expenditure.exploration_and_appraisal_expenditure.cy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.14' + period_type: calendar_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: oil_and_gas_industry + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: oil_and_gas_expenditure_exploration_and_appraisal_expenditure + label: Exploration & appraisal expenditure + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Exploration & appraisal expenditure + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.14 Oil and gas expenditure assumptions + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Exploration & appraisal expenditure, 2028 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028 + concept: obr.oil_and_gas_expenditure.exploration_and_appraisal_expenditure + source_concept: obr.oil_and_gas_expenditure.exploration_and_appraisal_expenditure + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.14, row 7 (''Exploration + & appraisal expenditure''), GBP billion. Note: These forecasts reflect nominal expenditure. These + forecasts are informed by the central projections published by the North Sea Transition Authority. + We convert the real terms NSTA projection into a nominal forecast by applying a deflator, which + reflects movements in the oil price.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.exploration_and_appraisal_expenditure.cy2029 + record_set_spec_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.exploration_and_appraisal_expenditure.cy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.oil_and_gas_expenditure.exploration_and_appraisal_expenditure.cy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.14' + period_type: calendar_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: oil_and_gas_industry + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: oil_and_gas_expenditure_exploration_and_appraisal_expenditure + label: Exploration & appraisal expenditure + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Exploration & appraisal expenditure + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.14 Oil and gas expenditure assumptions + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Exploration & appraisal expenditure, 2029 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029 + concept: obr.oil_and_gas_expenditure.exploration_and_appraisal_expenditure + source_concept: obr.oil_and_gas_expenditure.exploration_and_appraisal_expenditure + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.14, row 7 (''Exploration + & appraisal expenditure''), GBP billion. Note: These forecasts reflect nominal expenditure. These + forecasts are informed by the central projections published by the North Sea Transition Authority. + We convert the real terms NSTA projection into a nominal forecast by applying a deflator, which + reflects movements in the oil price.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.exploration_and_appraisal_expenditure.cy2030 + record_set_spec_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.exploration_and_appraisal_expenditure.cy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.oil_and_gas_expenditure.exploration_and_appraisal_expenditure.cy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.14' + period_type: calendar_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: oil_and_gas_industry + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: oil_and_gas_expenditure_exploration_and_appraisal_expenditure + label: Exploration & appraisal expenditure + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Exploration & appraisal expenditure + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.14 Oil and gas expenditure assumptions + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Exploration & appraisal expenditure, 2030 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030 + concept: obr.oil_and_gas_expenditure.exploration_and_appraisal_expenditure + source_concept: obr.oil_and_gas_expenditure.exploration_and_appraisal_expenditure + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.14, row 7 (''Exploration + & appraisal expenditure''), GBP billion. Note: These forecasts reflect nominal expenditure. These + forecasts are informed by the central projections published by the North Sea Transition Authority. + We convert the real terms NSTA projection into a nominal forecast by applying a deflator, which + reflects movements in the oil price.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.exploration_and_appraisal_expenditure.cy2031 + record_set_spec_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.exploration_and_appraisal_expenditure.cy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.oil_and_gas_expenditure.exploration_and_appraisal_expenditure.cy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.14' + period_type: calendar_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: oil_and_gas_industry + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: oil_and_gas_expenditure_exploration_and_appraisal_expenditure + label: Exploration & appraisal expenditure + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Exploration & appraisal expenditure + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.14 Oil and gas expenditure assumptions + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Exploration & appraisal expenditure, 2031 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031 + concept: obr.oil_and_gas_expenditure.exploration_and_appraisal_expenditure + source_concept: obr.oil_and_gas_expenditure.exploration_and_appraisal_expenditure + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.14, row 7 (''Exploration + & appraisal expenditure''), GBP billion. Note: These forecasts reflect nominal expenditure. These + forecasts are informed by the central projections published by the North Sea Transition Authority. + We convert the real terms NSTA projection into a nominal forecast by applying a deflator, which + reflects movements in the oil price.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.operating_expenditure_opex.cy2025 + record_set_spec_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.operating_expenditure_opex.cy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.oil_and_gas_expenditure.operating_expenditure_opex.cy2025 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.14' + period_type: calendar_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: oil_and_gas_industry + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: oil_and_gas_expenditure_operating_expenditure_opex + label: Operating expenditure (Opex) + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Operating expenditure (Opex) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.14 Oil and gas expenditure assumptions + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Operating expenditure (Opex), 2025 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025 + concept: obr.oil_and_gas_expenditure.operating_expenditure_opex + source_concept: obr.oil_and_gas_expenditure.operating_expenditure_opex + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.14, row 8 (''Operating + expenditure (Opex)''), GBP billion. Note: These forecasts reflect nominal expenditure. These forecasts + are informed by the central projections published by the North Sea Transition Authority. We convert + the real terms NSTA projection into a nominal forecast by applying a deflator, which reflects movements + in the oil price.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.operating_expenditure_opex.cy2026 + record_set_spec_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.operating_expenditure_opex.cy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.oil_and_gas_expenditure.operating_expenditure_opex.cy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.14' + period_type: calendar_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: oil_and_gas_industry + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: oil_and_gas_expenditure_operating_expenditure_opex + label: Operating expenditure (Opex) + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Operating expenditure (Opex) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.14 Oil and gas expenditure assumptions + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Operating expenditure (Opex), 2026 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026 + concept: obr.oil_and_gas_expenditure.operating_expenditure_opex + source_concept: obr.oil_and_gas_expenditure.operating_expenditure_opex + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.14, row 8 (''Operating + expenditure (Opex)''), GBP billion. Note: These forecasts reflect nominal expenditure. These forecasts + are informed by the central projections published by the North Sea Transition Authority. We convert + the real terms NSTA projection into a nominal forecast by applying a deflator, which reflects movements + in the oil price.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.operating_expenditure_opex.cy2027 + record_set_spec_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.operating_expenditure_opex.cy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.oil_and_gas_expenditure.operating_expenditure_opex.cy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.14' + period_type: calendar_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: oil_and_gas_industry + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: oil_and_gas_expenditure_operating_expenditure_opex + label: Operating expenditure (Opex) + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Operating expenditure (Opex) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.14 Oil and gas expenditure assumptions + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Operating expenditure (Opex), 2027 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027 + concept: obr.oil_and_gas_expenditure.operating_expenditure_opex + source_concept: obr.oil_and_gas_expenditure.operating_expenditure_opex + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.14, row 8 (''Operating + expenditure (Opex)''), GBP billion. Note: These forecasts reflect nominal expenditure. These forecasts + are informed by the central projections published by the North Sea Transition Authority. We convert + the real terms NSTA projection into a nominal forecast by applying a deflator, which reflects movements + in the oil price.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.operating_expenditure_opex.cy2028 + record_set_spec_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.operating_expenditure_opex.cy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.oil_and_gas_expenditure.operating_expenditure_opex.cy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.14' + period_type: calendar_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: oil_and_gas_industry + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: oil_and_gas_expenditure_operating_expenditure_opex + label: Operating expenditure (Opex) + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Operating expenditure (Opex) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.14 Oil and gas expenditure assumptions + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Operating expenditure (Opex), 2028 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028 + concept: obr.oil_and_gas_expenditure.operating_expenditure_opex + source_concept: obr.oil_and_gas_expenditure.operating_expenditure_opex + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.14, row 8 (''Operating + expenditure (Opex)''), GBP billion. Note: These forecasts reflect nominal expenditure. These forecasts + are informed by the central projections published by the North Sea Transition Authority. We convert + the real terms NSTA projection into a nominal forecast by applying a deflator, which reflects movements + in the oil price.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.operating_expenditure_opex.cy2029 + record_set_spec_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.operating_expenditure_opex.cy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.oil_and_gas_expenditure.operating_expenditure_opex.cy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.14' + period_type: calendar_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: oil_and_gas_industry + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: oil_and_gas_expenditure_operating_expenditure_opex + label: Operating expenditure (Opex) + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Operating expenditure (Opex) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.14 Oil and gas expenditure assumptions + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Operating expenditure (Opex), 2029 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029 + concept: obr.oil_and_gas_expenditure.operating_expenditure_opex + source_concept: obr.oil_and_gas_expenditure.operating_expenditure_opex + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.14, row 8 (''Operating + expenditure (Opex)''), GBP billion. Note: These forecasts reflect nominal expenditure. These forecasts + are informed by the central projections published by the North Sea Transition Authority. We convert + the real terms NSTA projection into a nominal forecast by applying a deflator, which reflects movements + in the oil price.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.operating_expenditure_opex.cy2030 + record_set_spec_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.operating_expenditure_opex.cy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.oil_and_gas_expenditure.operating_expenditure_opex.cy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.14' + period_type: calendar_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: oil_and_gas_industry + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: oil_and_gas_expenditure_operating_expenditure_opex + label: Operating expenditure (Opex) + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Operating expenditure (Opex) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.14 Oil and gas expenditure assumptions + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Operating expenditure (Opex), 2030 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030 + concept: obr.oil_and_gas_expenditure.operating_expenditure_opex + source_concept: obr.oil_and_gas_expenditure.operating_expenditure_opex + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.14, row 8 (''Operating + expenditure (Opex)''), GBP billion. Note: These forecasts reflect nominal expenditure. These forecasts + are informed by the central projections published by the North Sea Transition Authority. We convert + the real terms NSTA projection into a nominal forecast by applying a deflator, which reflects movements + in the oil price.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.operating_expenditure_opex.cy2031 + record_set_spec_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.operating_expenditure_opex.cy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.oil_and_gas_expenditure.operating_expenditure_opex.cy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.14' + period_type: calendar_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: oil_and_gas_industry + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: oil_and_gas_expenditure_operating_expenditure_opex + label: Operating expenditure (Opex) + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Operating expenditure (Opex) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.14 Oil and gas expenditure assumptions + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Operating expenditure (Opex), 2031 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031 + concept: obr.oil_and_gas_expenditure.operating_expenditure_opex + source_concept: obr.oil_and_gas_expenditure.operating_expenditure_opex + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.14, row 8 (''Operating + expenditure (Opex)''), GBP billion. Note: These forecasts reflect nominal expenditure. These forecasts + are informed by the central projections published by the North Sea Transition Authority. We convert + the real terms NSTA projection into a nominal forecast by applying a deflator, which reflects movements + in the oil price.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.decommissioning_costs.cy2025 + record_set_spec_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.decommissioning_costs.cy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.oil_and_gas_expenditure.decommissioning_costs.cy2025 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.14' + period_type: calendar_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: oil_and_gas_industry + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: oil_and_gas_expenditure_decommissioning_costs + label: Decommissioning costs + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Decommissioning costs + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.14 Oil and gas expenditure assumptions + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Decommissioning costs, 2025 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025 + concept: obr.oil_and_gas_expenditure.decommissioning_costs + source_concept: obr.oil_and_gas_expenditure.decommissioning_costs + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.14, row 9 (''Decommissioning + costs''), GBP billion. Note: These forecasts reflect nominal expenditure. These forecasts are informed + by the central projections published by the North Sea Transition Authority. We convert the real + terms NSTA projection into a nominal forecast by applying a deflator, which reflects movements in + the oil price.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.decommissioning_costs.cy2026 + record_set_spec_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.decommissioning_costs.cy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.oil_and_gas_expenditure.decommissioning_costs.cy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.14' + period_type: calendar_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: oil_and_gas_industry + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: oil_and_gas_expenditure_decommissioning_costs + label: Decommissioning costs + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Decommissioning costs + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.14 Oil and gas expenditure assumptions + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Decommissioning costs, 2026 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026 + concept: obr.oil_and_gas_expenditure.decommissioning_costs + source_concept: obr.oil_and_gas_expenditure.decommissioning_costs + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.14, row 9 (''Decommissioning + costs''), GBP billion. Note: These forecasts reflect nominal expenditure. These forecasts are informed + by the central projections published by the North Sea Transition Authority. We convert the real + terms NSTA projection into a nominal forecast by applying a deflator, which reflects movements in + the oil price.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.decommissioning_costs.cy2027 + record_set_spec_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.decommissioning_costs.cy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.oil_and_gas_expenditure.decommissioning_costs.cy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.14' + period_type: calendar_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: oil_and_gas_industry + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: oil_and_gas_expenditure_decommissioning_costs + label: Decommissioning costs + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Decommissioning costs + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.14 Oil and gas expenditure assumptions + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Decommissioning costs, 2027 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027 + concept: obr.oil_and_gas_expenditure.decommissioning_costs + source_concept: obr.oil_and_gas_expenditure.decommissioning_costs + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.14, row 9 (''Decommissioning + costs''), GBP billion. Note: These forecasts reflect nominal expenditure. These forecasts are informed + by the central projections published by the North Sea Transition Authority. We convert the real + terms NSTA projection into a nominal forecast by applying a deflator, which reflects movements in + the oil price.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.decommissioning_costs.cy2028 + record_set_spec_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.decommissioning_costs.cy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.oil_and_gas_expenditure.decommissioning_costs.cy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.14' + period_type: calendar_year + period: 2028 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: oil_and_gas_industry + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: oil_and_gas_expenditure_decommissioning_costs + label: Decommissioning costs + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Decommissioning costs + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.14 Oil and gas expenditure assumptions + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Decommissioning costs, 2028 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028 + concept: obr.oil_and_gas_expenditure.decommissioning_costs + source_concept: obr.oil_and_gas_expenditure.decommissioning_costs + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.14, row 9 (''Decommissioning + costs''), GBP billion. Note: These forecasts reflect nominal expenditure. These forecasts are informed + by the central projections published by the North Sea Transition Authority. We convert the real + terms NSTA projection into a nominal forecast by applying a deflator, which reflects movements in + the oil price.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.decommissioning_costs.cy2029 + record_set_spec_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.decommissioning_costs.cy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.oil_and_gas_expenditure.decommissioning_costs.cy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.14' + period_type: calendar_year + period: 2029 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: oil_and_gas_industry + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: oil_and_gas_expenditure_decommissioning_costs + label: Decommissioning costs + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Decommissioning costs + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.14 Oil and gas expenditure assumptions + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Decommissioning costs, 2029 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029 + concept: obr.oil_and_gas_expenditure.decommissioning_costs + source_concept: obr.oil_and_gas_expenditure.decommissioning_costs + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.14, row 9 (''Decommissioning + costs''), GBP billion. Note: These forecasts reflect nominal expenditure. These forecasts are informed + by the central projections published by the North Sea Transition Authority. We convert the real + terms NSTA projection into a nominal forecast by applying a deflator, which reflects movements in + the oil price.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.decommissioning_costs.cy2030 + record_set_spec_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.decommissioning_costs.cy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.oil_and_gas_expenditure.decommissioning_costs.cy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.14' + period_type: calendar_year + period: 2030 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: oil_and_gas_industry + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: oil_and_gas_expenditure_decommissioning_costs + label: Decommissioning costs + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Decommissioning costs + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.14 Oil and gas expenditure assumptions + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Decommissioning costs, 2030 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030 + concept: obr.oil_and_gas_expenditure.decommissioning_costs + source_concept: obr.oil_and_gas_expenditure.decommissioning_costs + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.14, row 9 (''Decommissioning + costs''), GBP billion. Note: These forecasts reflect nominal expenditure. These forecasts are informed + by the central projections published by the North Sea Transition Authority. We convert the real + terms NSTA projection into a nominal forecast by applying a deflator, which reflects movements in + the oil price.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.decommissioning_costs.cy2031 + record_set_spec_id: obr.efo_2026_10.receipts.oil_and_gas_expenditure.decommissioning_costs.cy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.oil_and_gas_expenditure.decommissioning_costs.cy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.14' + period_type: calendar_year + period: 2031 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: oil_and_gas_industry + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: oil_and_gas_expenditure_decommissioning_costs + label: Decommissioning costs + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Decommissioning costs + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.14 Oil and gas expenditure assumptions + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Decommissioning costs, 2031 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031 + concept: obr.oil_and_gas_expenditure.decommissioning_costs + source_concept: obr.oil_and_gas_expenditure.decommissioning_costs + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.14, row 9 (''Decommissioning + costs''), GBP billion. Note: These forecasts reflect nominal expenditure. These forecasts are informed + by the central projections published by the North Sea Transition Authority. We convert the real + terms NSTA projection into a nominal forecast by applying a deflator, which reflects movements in + the oil price.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.vat_gap.fy2024 + record_set_spec_id: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.vat_gap.fy2024.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.vat_gap.fy2024 + provenance_class: model_output + assertion: observation + sheet_name: '4.15' + period_type: fiscal_year + period: 2024 + period_coverage: + start_date: '2024-04-01' + end_date: '2025-03-31' + basis: fiscal + source_period_label: 2024-25 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: vat_gap_and_standard_rated_share_vat_gap + label: VAT gap + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: VAT gap + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.15 Standard rated share and VAT gap + label: table title + - column: C + row: 3 + expected_value: Per cent + label: unit cell + measures: + - measure_id: share + label: VAT gap, FY2024-25 + ordinal: 0 + column: C + source_column_id: share + expected_column_header_row: 5 + expected_column_header: 2024-25 + concept: obr.vat_gap_and_standard_rated_share.vat_gap + source_concept: obr.vat_gap_and_standard_rated_share.vat_gap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.15, row 6 ('VAT gap'), + per cent. + unit: percent + aggregation: share + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.vat_gap.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.vat_gap.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.vat_gap.fy2025 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.15' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: vat_gap_and_standard_rated_share_vat_gap + label: VAT gap + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: VAT gap + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.15 Standard rated share and VAT gap + label: table title + - column: C + row: 3 + expected_value: Per cent + label: unit cell + measures: + - measure_id: share + label: VAT gap, FY2025-26 + ordinal: 0 + column: D + source_column_id: share + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.vat_gap_and_standard_rated_share.vat_gap + source_concept: obr.vat_gap_and_standard_rated_share.vat_gap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.15, row 6 ('VAT gap'), + per cent. + unit: percent + aggregation: share + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.vat_gap.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.vat_gap.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.vat_gap.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.15' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: vat_gap_and_standard_rated_share_vat_gap + label: VAT gap + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: VAT gap + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.15 Standard rated share and VAT gap + label: table title + - column: C + row: 3 + expected_value: Per cent + label: unit cell + measures: + - measure_id: share + label: VAT gap, FY2026-27 + ordinal: 0 + column: E + source_column_id: share + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.vat_gap_and_standard_rated_share.vat_gap + source_concept: obr.vat_gap_and_standard_rated_share.vat_gap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.15, row 6 ('VAT gap'), + per cent. + unit: percent + aggregation: share + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.vat_gap.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.vat_gap.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.vat_gap.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.15' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: vat_gap_and_standard_rated_share_vat_gap + label: VAT gap + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: VAT gap + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.15 Standard rated share and VAT gap + label: table title + - column: C + row: 3 + expected_value: Per cent + label: unit cell + measures: + - measure_id: share + label: VAT gap, FY2027-28 + ordinal: 0 + column: F + source_column_id: share + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.vat_gap_and_standard_rated_share.vat_gap + source_concept: obr.vat_gap_and_standard_rated_share.vat_gap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.15, row 6 ('VAT gap'), + per cent. + unit: percent + aggregation: share + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.vat_gap.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.vat_gap.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.vat_gap.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.15' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: vat_gap_and_standard_rated_share_vat_gap + label: VAT gap + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: VAT gap + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.15 Standard rated share and VAT gap + label: table title + - column: C + row: 3 + expected_value: Per cent + label: unit cell + measures: + - measure_id: share + label: VAT gap, FY2028-29 + ordinal: 0 + column: G + source_column_id: share + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.vat_gap_and_standard_rated_share.vat_gap + source_concept: obr.vat_gap_and_standard_rated_share.vat_gap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.15, row 6 ('VAT gap'), + per cent. + unit: percent + aggregation: share + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.vat_gap.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.vat_gap.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.vat_gap.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.15' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: vat_gap_and_standard_rated_share_vat_gap + label: VAT gap + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: VAT gap + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.15 Standard rated share and VAT gap + label: table title + - column: C + row: 3 + expected_value: Per cent + label: unit cell + measures: + - measure_id: share + label: VAT gap, FY2029-30 + ordinal: 0 + column: H + source_column_id: share + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.vat_gap_and_standard_rated_share.vat_gap + source_concept: obr.vat_gap_and_standard_rated_share.vat_gap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.15, row 6 ('VAT gap'), + per cent. + unit: percent + aggregation: share + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.vat_gap.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.vat_gap.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.vat_gap.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.15' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: vat_gap_and_standard_rated_share_vat_gap + label: VAT gap + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: VAT gap + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.15 Standard rated share and VAT gap + label: table title + - column: C + row: 3 + expected_value: Per cent + label: unit cell + measures: + - measure_id: share + label: VAT gap, FY2030-31 + ordinal: 0 + column: I + source_column_id: share + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.vat_gap_and_standard_rated_share.vat_gap + source_concept: obr.vat_gap_and_standard_rated_share.vat_gap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.15, row 6 ('VAT gap'), + per cent. + unit: percent + aggregation: share + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.vat_gap.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.vat_gap.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.vat_gap.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.15' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: vat_gap_and_standard_rated_share_vat_gap + label: VAT gap + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: VAT gap + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.15 Standard rated share and VAT gap + label: table title + - column: C + row: 3 + expected_value: Per cent + label: unit cell + measures: + - measure_id: share + label: VAT gap, FY2031-32 + ordinal: 0 + column: J + source_column_id: share + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.vat_gap_and_standard_rated_share.vat_gap + source_concept: obr.vat_gap_and_standard_rated_share.vat_gap + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.15, row 6 ('VAT gap'), + per cent. + unit: percent + aggregation: share + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.standard_rated_share_of_household_consumption.cy2024 + record_set_spec_id: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.standard_rated_share_of_household_consumption.cy2024.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.standard_rated_share_of_household_consumption.cy2024 + provenance_class: model_output + assertion: observation + sheet_name: '4.15' + period_type: calendar_year + period: 2024 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: vat_gap_and_standard_rated_share_standard_rated_share_of_household_consumption + label: Standard rated share of household consumption + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Standard rated share of household consumption + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.15 Standard rated share and VAT gap + label: table title + - column: C + row: 3 + expected_value: Per cent + label: unit cell + measures: + - measure_id: share + label: Standard rated share of household consumption, 2024 + ordinal: 0 + column: C + source_column_id: share + expected_column_header_row: 7 + expected_column_header: 2024 + concept: obr.vat_gap_and_standard_rated_share.standard_rated_share_of_household_consumption + source_concept: obr.vat_gap_and_standard_rated_share.standard_rated_share_of_household_consumption + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.15, row 8 ('Standard + rated share of household consumption'), per cent. + unit: percent + aggregation: share + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.standard_rated_share_of_household_consumption.cy2025 + record_set_spec_id: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.standard_rated_share_of_household_consumption.cy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.standard_rated_share_of_household_consumption.cy2025 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.15' + period_type: calendar_year + period: 2025 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: vat_gap_and_standard_rated_share_standard_rated_share_of_household_consumption + label: Standard rated share of household consumption + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Standard rated share of household consumption + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.15 Standard rated share and VAT gap + label: table title + - column: C + row: 3 + expected_value: Per cent + label: unit cell + measures: + - measure_id: share + label: Standard rated share of household consumption, 2025 + ordinal: 0 + column: D + source_column_id: share + expected_column_header_row: 7 + expected_column_header: 2025 + concept: obr.vat_gap_and_standard_rated_share.standard_rated_share_of_household_consumption + source_concept: obr.vat_gap_and_standard_rated_share.standard_rated_share_of_household_consumption + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.15, row 8 ('Standard + rated share of household consumption'), per cent. + unit: percent + aggregation: share + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.standard_rated_share_of_household_consumption.cy2026 + record_set_spec_id: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.standard_rated_share_of_household_consumption.cy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.standard_rated_share_of_household_consumption.cy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.15' + period_type: calendar_year + period: 2026 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: vat_gap_and_standard_rated_share_standard_rated_share_of_household_consumption + label: Standard rated share of household consumption + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Standard rated share of household consumption + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.15 Standard rated share and VAT gap + label: table title + - column: C + row: 3 + expected_value: Per cent + label: unit cell + measures: + - measure_id: share + label: Standard rated share of household consumption, 2026 + ordinal: 0 + column: E + source_column_id: share + expected_column_header_row: 7 + expected_column_header: 2026 + concept: obr.vat_gap_and_standard_rated_share.standard_rated_share_of_household_consumption + source_concept: obr.vat_gap_and_standard_rated_share.standard_rated_share_of_household_consumption + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.15, row 8 ('Standard + rated share of household consumption'), per cent. + unit: percent + aggregation: share + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.standard_rated_share_of_household_consumption.cy2027 + record_set_spec_id: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.standard_rated_share_of_household_consumption.cy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.vat_gap_and_standard_rated_share.standard_rated_share_of_household_consumption.cy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.15' + period_type: calendar_year + period: 2027 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - 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value_id: corporation_tax_credits_film + label: Film + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: 'Film ' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.16 Corporation Tax Credits spend by sector + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Film, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.corporation_tax_credits.film + source_concept: obr.corporation_tax_credits.film + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.16, row 9 ('Film'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.corporation_tax_credits.film.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.corporation_tax_credits.film.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.corporation_tax_credits.film.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.16' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: firm + entity_role: corporation_tax_payer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: corporation_tax_credits_film + label: Film + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: 'Film ' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.16 Corporation Tax Credits spend by sector + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Film, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.corporation_tax_credits.film + source_concept: obr.corporation_tax_credits.film + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.16, row 9 ('Film'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.corporation_tax_credits.film.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.corporation_tax_credits.film.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.corporation_tax_credits.film.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.16' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: firm + entity_role: corporation_tax_payer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: corporation_tax_credits_film + label: Film + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: 'Film ' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.16 Corporation Tax Credits spend by sector + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Film, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.corporation_tax_credits.film + source_concept: obr.corporation_tax_credits.film + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.16, row 9 ('Film'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.corporation_tax_credits.film.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.corporation_tax_credits.film.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.corporation_tax_credits.film.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.16' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: firm + entity_role: corporation_tax_payer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - 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value_id: corporation_tax_credits_high_end_and_children_s_tv + label: High-end and Children's TV + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: 'High-end and Children''s TV ' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.16 Corporation Tax Credits spend by sector + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: High-end and Children's TV, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.corporation_tax_credits.high_end_and_children_s_tv + source_concept: obr.corporation_tax_credits.high_end_and_children_s_tv + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.16, row 10 ('High-end + and Children's TV'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.corporation_tax_credits.video_games.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.corporation_tax_credits.video_games.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.corporation_tax_credits.video_games.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.16' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: firm + entity_role: corporation_tax_payer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: corporation_tax_credits_video_games + label: Video games + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Video games + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.16 Corporation Tax Credits spend by sector + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Video games, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.corporation_tax_credits.video_games + source_concept: obr.corporation_tax_credits.video_games + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.16, row 11 ('Video + games'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.corporation_tax_credits.video_games.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.corporation_tax_credits.video_games.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.corporation_tax_credits.video_games.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.16' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: firm + entity_role: corporation_tax_payer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: corporation_tax_credits_video_games + label: Video games + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Video games + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.16 Corporation Tax Credits spend by sector + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Video games, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.corporation_tax_credits.video_games + source_concept: obr.corporation_tax_credits.video_games + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.16, row 11 ('Video + games'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.corporation_tax_credits.video_games.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.corporation_tax_credits.video_games.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.corporation_tax_credits.video_games.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.16' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: firm + entity_role: corporation_tax_payer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: corporation_tax_credits_video_games + label: Video games + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Video games + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.16 Corporation Tax Credits spend by sector + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Video games, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.corporation_tax_credits.video_games + source_concept: obr.corporation_tax_credits.video_games + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.16, row 11 ('Video + games'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.corporation_tax_credits.video_games.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.corporation_tax_credits.video_games.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.corporation_tax_credits.video_games.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.16' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: firm + entity_role: corporation_tax_payer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: corporation_tax_credits_video_games + label: Video games + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Video games + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.16 Corporation Tax Credits spend by sector + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Video games, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.corporation_tax_credits.video_games + source_concept: obr.corporation_tax_credits.video_games + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.16, row 11 ('Video + games'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.corporation_tax_credits.video_games.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.corporation_tax_credits.video_games.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.corporation_tax_credits.video_games.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.16' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: firm + entity_role: corporation_tax_payer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: corporation_tax_credits_video_games + label: Video games + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Video games + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.16 Corporation Tax Credits spend by sector + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Video games, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.corporation_tax_credits.video_games + source_concept: obr.corporation_tax_credits.video_games + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.16, row 11 ('Video + games'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.corporation_tax_credits.video_games.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.corporation_tax_credits.video_games.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.corporation_tax_credits.video_games.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.16' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: firm + entity_role: corporation_tax_payer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: corporation_tax_credits_video_games + label: Video games + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Video games + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.16 Corporation Tax Credits spend by sector + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Video games, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.corporation_tax_credits.video_games + source_concept: obr.corporation_tax_credits.video_games + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.16, row 11 ('Video + games'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.corporation_tax_credits.video_games.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.corporation_tax_credits.video_games.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.corporation_tax_credits.video_games.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.16' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: firm + entity_role: corporation_tax_payer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: corporation_tax_credits_video_games + label: Video games + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Video games + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.16 Corporation Tax Credits spend by sector + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Video games, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.corporation_tax_credits.video_games + source_concept: obr.corporation_tax_credits.video_games + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.16, row 11 ('Video + games'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.corporation_tax_credits.theatre.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.corporation_tax_credits.theatre.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.corporation_tax_credits.theatre.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.16' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: firm + entity_role: corporation_tax_payer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - 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value_id: corporation_tax_credits_theatre + label: Theatre + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Theatre + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.16 Corporation Tax Credits spend by sector + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Theatre, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.corporation_tax_credits.theatre + source_concept: obr.corporation_tax_credits.theatre + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.16, row 12 ('Theatre'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.corporation_tax_credits.theatre.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.corporation_tax_credits.theatre.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.corporation_tax_credits.theatre.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.16' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: firm + entity_role: corporation_tax_payer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: corporation_tax_credits_theatre + label: Theatre + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Theatre + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.16 Corporation Tax Credits spend by sector + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Theatre, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.corporation_tax_credits.theatre + source_concept: obr.corporation_tax_credits.theatre + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.16, row 12 ('Theatre'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.corporation_tax_credits.theatre.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.corporation_tax_credits.theatre.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.corporation_tax_credits.theatre.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.16' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: firm + entity_role: corporation_tax_payer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: corporation_tax_credits_theatre + label: Theatre + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Theatre + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.16 Corporation Tax Credits spend by sector + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Theatre, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.corporation_tax_credits.theatre + source_concept: obr.corporation_tax_credits.theatre + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.16, row 12 ('Theatre'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.corporation_tax_credits.theatre.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.corporation_tax_credits.theatre.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.corporation_tax_credits.theatre.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.16' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: firm + entity_role: corporation_tax_payer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: corporation_tax_credits_theatre + label: Theatre + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Theatre + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.16 Corporation Tax Credits spend by sector + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Theatre, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.corporation_tax_credits.theatre + source_concept: obr.corporation_tax_credits.theatre + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.16, row 12 ('Theatre'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.corporation_tax_credits.theatre.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.corporation_tax_credits.theatre.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.corporation_tax_credits.theatre.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.16' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: firm + entity_role: corporation_tax_payer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: corporation_tax_credits_theatre + label: Theatre + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Theatre + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.16 Corporation Tax Credits spend by sector + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Theatre, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.corporation_tax_credits.theatre + source_concept: obr.corporation_tax_credits.theatre + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.16, row 12 ('Theatre'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.corporation_tax_credits.theatre.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.corporation_tax_credits.theatre.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.corporation_tax_credits.theatre.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.16' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: firm + entity_role: corporation_tax_payer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: corporation_tax_credits_theatre + label: Theatre + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Theatre + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.16 Corporation Tax Credits spend by sector + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Theatre, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.corporation_tax_credits.theatre + source_concept: obr.corporation_tax_credits.theatre + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.16, row 12 ('Theatre'), + GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.corporation_tax_credits.other.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.corporation_tax_credits.other.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.corporation_tax_credits.other.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.16' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: firm + entity_role: corporation_tax_payer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: corporation_tax_credits_other + label: Other1 + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Other1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.16 Corporation Tax Credits spend by sector + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other1, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.corporation_tax_credits.other + source_concept: obr.corporation_tax_credits.other + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.16, row 13 (''Other1''), + GBP billion. Footnote 1: This includes Animation Tax Relief, Orchestra Tax Relief, Museums and Galleries + Exhibition Tax Relief, and all reduced liability creative tax reliefs.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.corporation_tax_credits.other.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.corporation_tax_credits.other.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.corporation_tax_credits.other.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.16' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: firm + entity_role: corporation_tax_payer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: corporation_tax_credits_other + label: Other1 + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Other1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.16 Corporation Tax Credits spend by sector + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other1, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.corporation_tax_credits.other + source_concept: obr.corporation_tax_credits.other + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.16, row 13 (''Other1''), + GBP billion. Footnote 1: This includes Animation Tax Relief, Orchestra Tax Relief, Museums and Galleries + Exhibition Tax Relief, and all reduced liability creative tax reliefs.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.corporation_tax_credits.other.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.corporation_tax_credits.other.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.corporation_tax_credits.other.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.16' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: firm + entity_role: corporation_tax_payer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: corporation_tax_credits_other + label: Other1 + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Other1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.16 Corporation Tax Credits spend by sector + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other1, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.corporation_tax_credits.other + source_concept: obr.corporation_tax_credits.other + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.16, row 13 (''Other1''), + GBP billion. Footnote 1: This includes Animation Tax Relief, Orchestra Tax Relief, Museums and Galleries + Exhibition Tax Relief, and all reduced liability creative tax reliefs.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.corporation_tax_credits.other.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.corporation_tax_credits.other.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.corporation_tax_credits.other.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.16' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: firm + entity_role: corporation_tax_payer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: corporation_tax_credits_other + label: Other1 + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Other1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.16 Corporation Tax Credits spend by sector + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other1, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.corporation_tax_credits.other + source_concept: obr.corporation_tax_credits.other + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.16, row 13 (''Other1''), + GBP billion. Footnote 1: This includes Animation Tax Relief, Orchestra Tax Relief, Museums and Galleries + Exhibition Tax Relief, and all reduced liability creative tax reliefs.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.corporation_tax_credits.other.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.corporation_tax_credits.other.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.corporation_tax_credits.other.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.16' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: firm + entity_role: corporation_tax_payer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: corporation_tax_credits_other + label: Other1 + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Other1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.16 Corporation Tax Credits spend by sector + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other1, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.corporation_tax_credits.other + source_concept: obr.corporation_tax_credits.other + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.16, row 13 (''Other1''), + GBP billion. Footnote 1: This includes Animation Tax Relief, Orchestra Tax Relief, Museums and Galleries + Exhibition Tax Relief, and all reduced liability creative tax reliefs.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.corporation_tax_credits.other.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.corporation_tax_credits.other.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.corporation_tax_credits.other.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.16' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: firm + entity_role: corporation_tax_payer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: corporation_tax_credits_other + label: Other1 + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Other1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.16 Corporation Tax Credits spend by sector + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other1, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.corporation_tax_credits.other + source_concept: obr.corporation_tax_credits.other + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.16, row 13 (''Other1''), + GBP billion. Footnote 1: This includes Animation Tax Relief, Orchestra Tax Relief, Museums and Galleries + Exhibition Tax Relief, and all reduced liability creative tax reliefs.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.corporation_tax_credits.other.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.corporation_tax_credits.other.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.corporation_tax_credits.other.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.16' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: firm + entity_role: corporation_tax_payer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: corporation_tax_credits_other + label: Other1 + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Other1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.16 Corporation Tax Credits spend by sector + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Other1, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.corporation_tax_credits.other + source_concept: obr.corporation_tax_credits.other + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.16, row 13 (''Other1''), + GBP billion. Footnote 1: This includes Animation Tax Relief, Orchestra Tax Relief, Museums and Galleries + Exhibition Tax Relief, and all reduced liability creative tax reliefs.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.corporation_tax_credits.land_remediation_relief.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.corporation_tax_credits.land_remediation_relief.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.corporation_tax_credits.land_remediation_relief.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.16' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: firm + entity_role: corporation_tax_payer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: corporation_tax_credits_land_remediation_relief + label: Land Remediation Relief + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Land Remediation Relief + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.16 Corporation Tax Credits spend by sector + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Land Remediation Relief, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.corporation_tax_credits.land_remediation_relief + source_concept: obr.corporation_tax_credits.land_remediation_relief + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.16, row 14 ('Land Remediation + Relief'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.corporation_tax_credits.land_remediation_relief.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.corporation_tax_credits.land_remediation_relief.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.corporation_tax_credits.land_remediation_relief.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.16' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: firm + entity_role: corporation_tax_payer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: corporation_tax_credits_land_remediation_relief + label: Land Remediation Relief + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Land Remediation Relief + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.16 Corporation Tax Credits spend by sector + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Land Remediation Relief, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.corporation_tax_credits.land_remediation_relief + source_concept: obr.corporation_tax_credits.land_remediation_relief + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.16, row 14 ('Land Remediation + Relief'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.corporation_tax_credits.land_remediation_relief.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.corporation_tax_credits.land_remediation_relief.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.corporation_tax_credits.land_remediation_relief.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.16' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: firm + entity_role: corporation_tax_payer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: corporation_tax_credits_land_remediation_relief + label: Land Remediation Relief + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Land Remediation Relief + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.16 Corporation Tax Credits spend by sector + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Land Remediation Relief, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.corporation_tax_credits.land_remediation_relief + source_concept: obr.corporation_tax_credits.land_remediation_relief + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.16, row 14 ('Land Remediation + Relief'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.corporation_tax_credits.land_remediation_relief.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.corporation_tax_credits.land_remediation_relief.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.corporation_tax_credits.land_remediation_relief.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.16' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: firm + entity_role: corporation_tax_payer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: corporation_tax_credits_land_remediation_relief + label: Land Remediation Relief + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Land Remediation Relief + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.16 Corporation Tax Credits spend by sector + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Land Remediation Relief, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.corporation_tax_credits.land_remediation_relief + source_concept: obr.corporation_tax_credits.land_remediation_relief + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.16, row 14 ('Land Remediation + Relief'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.corporation_tax_credits.land_remediation_relief.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.corporation_tax_credits.land_remediation_relief.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.corporation_tax_credits.land_remediation_relief.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.16' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: firm + entity_role: corporation_tax_payer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: corporation_tax_credits_land_remediation_relief + label: Land Remediation Relief + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Land Remediation Relief + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.16 Corporation Tax Credits spend by sector + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Land Remediation Relief, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.corporation_tax_credits.land_remediation_relief + source_concept: obr.corporation_tax_credits.land_remediation_relief + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.16, row 14 ('Land Remediation + Relief'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.corporation_tax_credits.land_remediation_relief.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.corporation_tax_credits.land_remediation_relief.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.corporation_tax_credits.land_remediation_relief.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.16' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: firm + entity_role: corporation_tax_payer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: corporation_tax_credits_land_remediation_relief + label: Land Remediation Relief + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Land Remediation Relief + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.16 Corporation Tax Credits spend by sector + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Land Remediation Relief, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.corporation_tax_credits.land_remediation_relief + source_concept: obr.corporation_tax_credits.land_remediation_relief + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.16, row 14 ('Land Remediation + Relief'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.corporation_tax_credits.land_remediation_relief.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.corporation_tax_credits.land_remediation_relief.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.corporation_tax_credits.land_remediation_relief.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.16' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: firm + entity_role: corporation_tax_payer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: corporation_tax_credits_land_remediation_relief + label: Land Remediation Relief + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Land Remediation Relief + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.16 Corporation Tax Credits spend by sector + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Land Remediation Relief, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.corporation_tax_credits.land_remediation_relief + source_concept: obr.corporation_tax_credits.land_remediation_relief + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: OBR EFO October 2026 detailed forecast tables, table 4.16, row 14 ('Land Remediation + Relief'), GBP billion. + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.changes_to_thresholds.fy2022 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.changes_to_thresholds.fy2022.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.changes_to_thresholds.fy2022 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2022 + period_coverage: + start_date: '2022-04-01' + end_date: '2023-03-31' + basis: fiscal + source_period_label: 2022-23 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_changes_to_thresholds + label: Changes to thresholds + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: Changes to thresholds + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Changes to thresholds, FY2022-23 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2022-23 + concept: obr.personal_tax_measures_yield.changes_to_thresholds + source_concept: obr.personal_tax_measures_yield.changes_to_thresholds + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 5 (''Changes + to thresholds''), GBP billion. The table flags no outturn: every column, past years included, is + the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.changes_to_thresholds.fy2023 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.changes_to_thresholds.fy2023.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.changes_to_thresholds.fy2023 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2023 + period_coverage: + start_date: '2023-04-01' + end_date: '2024-03-31' + basis: fiscal + source_period_label: 2023-24 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_changes_to_thresholds + label: Changes to thresholds + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: Changes to thresholds + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Changes to thresholds, FY2023-24 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2023-24 + concept: obr.personal_tax_measures_yield.changes_to_thresholds + source_concept: obr.personal_tax_measures_yield.changes_to_thresholds + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 5 (''Changes + to thresholds''), GBP billion. The table flags no outturn: every column, past years included, is + the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.changes_to_thresholds.fy2024 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.changes_to_thresholds.fy2024.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.changes_to_thresholds.fy2024 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2024 + period_coverage: + start_date: '2024-04-01' + end_date: '2025-03-31' + basis: fiscal + source_period_label: 2024-25 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_changes_to_thresholds + label: Changes to thresholds + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: Changes to thresholds + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Changes to thresholds, FY2024-25 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2024-25 + concept: obr.personal_tax_measures_yield.changes_to_thresholds + source_concept: obr.personal_tax_measures_yield.changes_to_thresholds + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 5 (''Changes + to thresholds''), GBP billion. The table flags no outturn: every column, past years included, is + the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.changes_to_thresholds.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.changes_to_thresholds.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.changes_to_thresholds.fy2025 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_changes_to_thresholds + label: Changes to thresholds + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: Changes to thresholds + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Changes to thresholds, FY2025-26 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2025-26 + concept: obr.personal_tax_measures_yield.changes_to_thresholds + source_concept: obr.personal_tax_measures_yield.changes_to_thresholds + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 5 (''Changes + to thresholds''), GBP billion. The table flags no outturn: every column, past years included, is + the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.changes_to_thresholds.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.changes_to_thresholds.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.changes_to_thresholds.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_changes_to_thresholds + label: Changes to thresholds + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: Changes to thresholds + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Changes to thresholds, FY2026-27 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2026-27 + concept: obr.personal_tax_measures_yield.changes_to_thresholds + source_concept: obr.personal_tax_measures_yield.changes_to_thresholds + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 5 (''Changes + to thresholds''), GBP billion. The table flags no outturn: every column, past years included, is + the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.changes_to_thresholds.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.changes_to_thresholds.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.changes_to_thresholds.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_changes_to_thresholds + label: Changes to thresholds + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: Changes to thresholds + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Changes to thresholds, FY2027-28 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2027-28 + concept: obr.personal_tax_measures_yield.changes_to_thresholds + source_concept: obr.personal_tax_measures_yield.changes_to_thresholds + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 5 (''Changes + to thresholds''), GBP billion. The table flags no outturn: every column, past years included, is + the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.changes_to_thresholds.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.changes_to_thresholds.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.changes_to_thresholds.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_changes_to_thresholds + label: Changes to thresholds + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: Changes to thresholds + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Changes to thresholds, FY2028-29 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2028-29 + concept: obr.personal_tax_measures_yield.changes_to_thresholds + source_concept: obr.personal_tax_measures_yield.changes_to_thresholds + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 5 (''Changes + to thresholds''), GBP billion. The table flags no outturn: every column, past years included, is + the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.changes_to_thresholds.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.changes_to_thresholds.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.changes_to_thresholds.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_changes_to_thresholds + label: Changes to thresholds + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: Changes to thresholds + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Changes to thresholds, FY2029-30 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2029-30 + concept: obr.personal_tax_measures_yield.changes_to_thresholds + source_concept: obr.personal_tax_measures_yield.changes_to_thresholds + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 5 (''Changes + to thresholds''), GBP billion. The table flags no outturn: every column, past years included, is + the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.changes_to_thresholds.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.changes_to_thresholds.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.changes_to_thresholds.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_changes_to_thresholds + label: Changes to thresholds + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: Changes to thresholds + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Changes to thresholds, FY2030-31 + ordinal: 0 + column: K + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2030-31 + concept: obr.personal_tax_measures_yield.changes_to_thresholds + source_concept: obr.personal_tax_measures_yield.changes_to_thresholds + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 5 (''Changes + to thresholds''), GBP billion. The table flags no outturn: every column, past years included, is + the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.changes_to_thresholds.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.changes_to_thresholds.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.changes_to_thresholds.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_changes_to_thresholds + label: Changes to thresholds + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: Changes to thresholds + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Changes to thresholds, FY2031-32 + ordinal: 0 + column: L + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2031-32 + concept: obr.personal_tax_measures_yield.changes_to_thresholds + source_concept: obr.personal_tax_measures_yield.changes_to_thresholds + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 5 (''Changes + to thresholds''), GBP billion. The table flags no outturn: every column, past years included, is + the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.pa_and_hrt_freezes.fy2022 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.pa_and_hrt_freezes.fy2022.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.pa_and_hrt_freezes.fy2022 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2022 + period_coverage: + start_date: '2022-04-01' + end_date: '2023-03-31' + basis: fiscal + source_period_label: 2022-23 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_pa_and_hrt_freezes + label: PA and HRT freezes + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: PA and HRT freezes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: PA and HRT freezes, FY2022-23 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2022-23 + concept: obr.personal_tax_measures_yield.pa_and_hrt_freezes + source_concept: obr.personal_tax_measures_yield.pa_and_hrt_freezes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 7 (''PA and + HRT freezes''), GBP billion. The table flags no outturn: every column, past years included, is the + OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.pa_and_hrt_freezes.fy2023 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.pa_and_hrt_freezes.fy2023.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.pa_and_hrt_freezes.fy2023 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2023 + period_coverage: + start_date: '2023-04-01' + end_date: '2024-03-31' + basis: fiscal + source_period_label: 2023-24 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_pa_and_hrt_freezes + label: PA and HRT freezes + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: PA and HRT freezes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: PA and HRT freezes, FY2023-24 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2023-24 + concept: obr.personal_tax_measures_yield.pa_and_hrt_freezes + source_concept: obr.personal_tax_measures_yield.pa_and_hrt_freezes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 7 (''PA and + HRT freezes''), GBP billion. The table flags no outturn: every column, past years included, is the + OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.pa_and_hrt_freezes.fy2024 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.pa_and_hrt_freezes.fy2024.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.pa_and_hrt_freezes.fy2024 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2024 + period_coverage: + start_date: '2024-04-01' + end_date: '2025-03-31' + basis: fiscal + source_period_label: 2024-25 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_pa_and_hrt_freezes + label: PA and HRT freezes + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: PA and HRT freezes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: PA and HRT freezes, FY2024-25 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2024-25 + concept: obr.personal_tax_measures_yield.pa_and_hrt_freezes + source_concept: obr.personal_tax_measures_yield.pa_and_hrt_freezes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 7 (''PA and + HRT freezes''), GBP billion. The table flags no outturn: every column, past years included, is the + OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.pa_and_hrt_freezes.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.pa_and_hrt_freezes.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.pa_and_hrt_freezes.fy2025 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_pa_and_hrt_freezes + label: PA and HRT freezes + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: PA and HRT freezes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: PA and HRT freezes, FY2025-26 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2025-26 + concept: obr.personal_tax_measures_yield.pa_and_hrt_freezes + source_concept: obr.personal_tax_measures_yield.pa_and_hrt_freezes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 7 (''PA and + HRT freezes''), GBP billion. The table flags no outturn: every column, past years included, is the + OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.pa_and_hrt_freezes.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.pa_and_hrt_freezes.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.pa_and_hrt_freezes.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_pa_and_hrt_freezes + label: PA and HRT freezes + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: PA and HRT freezes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: PA and HRT freezes, FY2026-27 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2026-27 + concept: obr.personal_tax_measures_yield.pa_and_hrt_freezes + source_concept: obr.personal_tax_measures_yield.pa_and_hrt_freezes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 7 (''PA and + HRT freezes''), GBP billion. The table flags no outturn: every column, past years included, is the + OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.pa_and_hrt_freezes.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.pa_and_hrt_freezes.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.pa_and_hrt_freezes.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_pa_and_hrt_freezes + label: PA and HRT freezes + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: PA and HRT freezes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: PA and HRT freezes, FY2027-28 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2027-28 + concept: obr.personal_tax_measures_yield.pa_and_hrt_freezes + source_concept: obr.personal_tax_measures_yield.pa_and_hrt_freezes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 7 (''PA and + HRT freezes''), GBP billion. The table flags no outturn: every column, past years included, is the + OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.pa_and_hrt_freezes.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.pa_and_hrt_freezes.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.pa_and_hrt_freezes.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_pa_and_hrt_freezes + label: PA and HRT freezes + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: PA and HRT freezes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: PA and HRT freezes, FY2028-29 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2028-29 + concept: obr.personal_tax_measures_yield.pa_and_hrt_freezes + source_concept: obr.personal_tax_measures_yield.pa_and_hrt_freezes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 7 (''PA and + HRT freezes''), GBP billion. The table flags no outturn: every column, past years included, is the + OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.pa_and_hrt_freezes.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.pa_and_hrt_freezes.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.pa_and_hrt_freezes.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_pa_and_hrt_freezes + label: PA and HRT freezes + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: PA and HRT freezes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: PA and HRT freezes, FY2029-30 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2029-30 + concept: obr.personal_tax_measures_yield.pa_and_hrt_freezes + source_concept: obr.personal_tax_measures_yield.pa_and_hrt_freezes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 7 (''PA and + HRT freezes''), GBP billion. The table flags no outturn: every column, past years included, is the + OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.pa_and_hrt_freezes.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.pa_and_hrt_freezes.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.pa_and_hrt_freezes.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_pa_and_hrt_freezes + label: PA and HRT freezes + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: PA and HRT freezes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: PA and HRT freezes, FY2030-31 + ordinal: 0 + column: K + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2030-31 + concept: obr.personal_tax_measures_yield.pa_and_hrt_freezes + source_concept: obr.personal_tax_measures_yield.pa_and_hrt_freezes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 7 (''PA and + HRT freezes''), GBP billion. The table flags no outturn: every column, past years included, is the + OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.pa_and_hrt_freezes.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.pa_and_hrt_freezes.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.pa_and_hrt_freezes.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_pa_and_hrt_freezes + label: PA and HRT freezes + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: PA and HRT freezes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: PA and HRT freezes, FY2031-32 + ordinal: 0 + column: L + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2031-32 + concept: obr.personal_tax_measures_yield.pa_and_hrt_freezes + source_concept: obr.personal_tax_measures_yield.pa_and_hrt_freezes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 7 (''PA and + HRT freezes''), GBP billion. The table flags no outturn: every column, past years included, is the + OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.additional_rate_threshold_reduction.fy2022 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.additional_rate_threshold_reduction.fy2022.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.additional_rate_threshold_reduction.fy2022 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2022 + period_coverage: + start_date: '2022-04-01' + end_date: '2023-03-31' + basis: fiscal + source_period_label: 2022-23 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_additional_rate_threshold_reduction + label: 'Additional rate threshold: reduction' + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: 'Additional rate threshold: reduction' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Additional rate threshold: reduction, FY2022-23' + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2022-23 + concept: obr.personal_tax_measures_yield.additional_rate_threshold_reduction + source_concept: obr.personal_tax_measures_yield.additional_rate_threshold_reduction + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 8 (''Additional + rate threshold: reduction''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.additional_rate_threshold_reduction.fy2023 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.additional_rate_threshold_reduction.fy2023.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.additional_rate_threshold_reduction.fy2023 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2023 + period_coverage: + start_date: '2023-04-01' + end_date: '2024-03-31' + basis: fiscal + source_period_label: 2023-24 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_additional_rate_threshold_reduction + label: 'Additional rate threshold: reduction' + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: 'Additional rate threshold: reduction' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Additional rate threshold: reduction, FY2023-24' + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2023-24 + concept: obr.personal_tax_measures_yield.additional_rate_threshold_reduction + source_concept: obr.personal_tax_measures_yield.additional_rate_threshold_reduction + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 8 (''Additional + rate threshold: reduction''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.additional_rate_threshold_reduction.fy2024 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.additional_rate_threshold_reduction.fy2024.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.additional_rate_threshold_reduction.fy2024 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2024 + period_coverage: + start_date: '2024-04-01' + end_date: '2025-03-31' + basis: fiscal + source_period_label: 2024-25 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_additional_rate_threshold_reduction + label: 'Additional rate threshold: reduction' + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: 'Additional rate threshold: reduction' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Additional rate threshold: reduction, FY2024-25' + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2024-25 + concept: obr.personal_tax_measures_yield.additional_rate_threshold_reduction + source_concept: obr.personal_tax_measures_yield.additional_rate_threshold_reduction + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 8 (''Additional + rate threshold: reduction''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.additional_rate_threshold_reduction.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.additional_rate_threshold_reduction.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.additional_rate_threshold_reduction.fy2025 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_additional_rate_threshold_reduction + label: 'Additional rate threshold: reduction' + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: 'Additional rate threshold: reduction' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Additional rate threshold: reduction, FY2025-26' + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2025-26 + concept: obr.personal_tax_measures_yield.additional_rate_threshold_reduction + source_concept: obr.personal_tax_measures_yield.additional_rate_threshold_reduction + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 8 (''Additional + rate threshold: reduction''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.additional_rate_threshold_reduction.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.additional_rate_threshold_reduction.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.additional_rate_threshold_reduction.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_additional_rate_threshold_reduction + label: 'Additional rate threshold: reduction' + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: 'Additional rate threshold: reduction' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Additional rate threshold: reduction, FY2026-27' + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2026-27 + concept: obr.personal_tax_measures_yield.additional_rate_threshold_reduction + source_concept: obr.personal_tax_measures_yield.additional_rate_threshold_reduction + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 8 (''Additional + rate threshold: reduction''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.additional_rate_threshold_reduction.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.additional_rate_threshold_reduction.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.additional_rate_threshold_reduction.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_additional_rate_threshold_reduction + label: 'Additional rate threshold: reduction' + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: 'Additional rate threshold: reduction' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Additional rate threshold: reduction, FY2027-28' + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2027-28 + concept: obr.personal_tax_measures_yield.additional_rate_threshold_reduction + source_concept: obr.personal_tax_measures_yield.additional_rate_threshold_reduction + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 8 (''Additional + rate threshold: reduction''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.additional_rate_threshold_reduction.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.additional_rate_threshold_reduction.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.additional_rate_threshold_reduction.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_additional_rate_threshold_reduction + label: 'Additional rate threshold: reduction' + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: 'Additional rate threshold: reduction' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Additional rate threshold: reduction, FY2028-29' + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2028-29 + concept: obr.personal_tax_measures_yield.additional_rate_threshold_reduction + source_concept: obr.personal_tax_measures_yield.additional_rate_threshold_reduction + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 8 (''Additional + rate threshold: reduction''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.additional_rate_threshold_reduction.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.additional_rate_threshold_reduction.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.additional_rate_threshold_reduction.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_additional_rate_threshold_reduction + label: 'Additional rate threshold: reduction' + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: 'Additional rate threshold: reduction' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Additional rate threshold: reduction, FY2029-30' + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2029-30 + concept: obr.personal_tax_measures_yield.additional_rate_threshold_reduction + source_concept: obr.personal_tax_measures_yield.additional_rate_threshold_reduction + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 8 (''Additional + rate threshold: reduction''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.additional_rate_threshold_reduction.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.additional_rate_threshold_reduction.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.additional_rate_threshold_reduction.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_additional_rate_threshold_reduction + label: 'Additional rate threshold: reduction' + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: 'Additional rate threshold: reduction' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Additional rate threshold: reduction, FY2030-31' + ordinal: 0 + column: K + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2030-31 + concept: obr.personal_tax_measures_yield.additional_rate_threshold_reduction + source_concept: obr.personal_tax_measures_yield.additional_rate_threshold_reduction + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 8 (''Additional + rate threshold: reduction''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.additional_rate_threshold_reduction.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.additional_rate_threshold_reduction.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.additional_rate_threshold_reduction.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_additional_rate_threshold_reduction + label: 'Additional rate threshold: reduction' + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: 'Additional rate threshold: reduction' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Additional rate threshold: reduction, FY2031-32' + ordinal: 0 + column: L + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2031-32 + concept: obr.personal_tax_measures_yield.additional_rate_threshold_reduction + source_concept: obr.personal_tax_measures_yield.additional_rate_threshold_reduction + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 8 (''Additional + rate threshold: reduction''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.nics_rise_in_primary_threshold.fy2022 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.nics_rise_in_primary_threshold.fy2022.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.nics_rise_in_primary_threshold.fy2022 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2022 + period_coverage: + start_date: '2022-04-01' + end_date: '2023-03-31' + basis: fiscal + source_period_label: 2022-23 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_nics_rise_in_primary_threshold + label: 'NICs: rise in primary threshold' + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: 'NICs: rise in primary threshold' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'NICs: rise in primary threshold, FY2022-23' + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2022-23 + concept: obr.personal_tax_measures_yield.nics_rise_in_primary_threshold + source_concept: obr.personal_tax_measures_yield.nics_rise_in_primary_threshold + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 9 (''NICs: + rise in primary threshold''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.nics_rise_in_primary_threshold.fy2023 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.nics_rise_in_primary_threshold.fy2023.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.nics_rise_in_primary_threshold.fy2023 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2023 + period_coverage: + start_date: '2023-04-01' + end_date: '2024-03-31' + basis: fiscal + source_period_label: 2023-24 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_nics_rise_in_primary_threshold + label: 'NICs: rise in primary threshold' + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: 'NICs: rise in primary threshold' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'NICs: rise in primary threshold, FY2023-24' + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2023-24 + concept: obr.personal_tax_measures_yield.nics_rise_in_primary_threshold + source_concept: obr.personal_tax_measures_yield.nics_rise_in_primary_threshold + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 9 (''NICs: + rise in primary threshold''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.nics_rise_in_primary_threshold.fy2024 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.nics_rise_in_primary_threshold.fy2024.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.nics_rise_in_primary_threshold.fy2024 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2024 + period_coverage: + start_date: '2024-04-01' + end_date: '2025-03-31' + basis: fiscal + source_period_label: 2024-25 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_nics_rise_in_primary_threshold + label: 'NICs: rise in primary threshold' + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: 'NICs: rise in primary threshold' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'NICs: rise in primary threshold, FY2024-25' + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2024-25 + concept: obr.personal_tax_measures_yield.nics_rise_in_primary_threshold + source_concept: obr.personal_tax_measures_yield.nics_rise_in_primary_threshold + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 9 (''NICs: + rise in primary threshold''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.nics_rise_in_primary_threshold.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.nics_rise_in_primary_threshold.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.nics_rise_in_primary_threshold.fy2025 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_nics_rise_in_primary_threshold + label: 'NICs: rise in primary threshold' + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: 'NICs: rise in primary threshold' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'NICs: rise in primary threshold, FY2025-26' + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2025-26 + concept: obr.personal_tax_measures_yield.nics_rise_in_primary_threshold + source_concept: obr.personal_tax_measures_yield.nics_rise_in_primary_threshold + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 9 (''NICs: + rise in primary threshold''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.nics_rise_in_primary_threshold.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.nics_rise_in_primary_threshold.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.nics_rise_in_primary_threshold.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_nics_rise_in_primary_threshold + label: 'NICs: rise in primary threshold' + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: 'NICs: rise in primary threshold' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'NICs: rise in primary threshold, FY2026-27' + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2026-27 + concept: obr.personal_tax_measures_yield.nics_rise_in_primary_threshold + source_concept: obr.personal_tax_measures_yield.nics_rise_in_primary_threshold + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 9 (''NICs: + rise in primary threshold''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.nics_rise_in_primary_threshold.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.nics_rise_in_primary_threshold.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.nics_rise_in_primary_threshold.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_nics_rise_in_primary_threshold + label: 'NICs: rise in primary threshold' + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: 'NICs: rise in primary threshold' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'NICs: rise in primary threshold, FY2027-28' + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2027-28 + concept: obr.personal_tax_measures_yield.nics_rise_in_primary_threshold + source_concept: obr.personal_tax_measures_yield.nics_rise_in_primary_threshold + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 9 (''NICs: + rise in primary threshold''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.nics_rise_in_primary_threshold.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.nics_rise_in_primary_threshold.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.nics_rise_in_primary_threshold.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_nics_rise_in_primary_threshold + label: 'NICs: rise in primary threshold' + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: 'NICs: rise in primary threshold' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'NICs: rise in primary threshold, FY2028-29' + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2028-29 + concept: obr.personal_tax_measures_yield.nics_rise_in_primary_threshold + source_concept: obr.personal_tax_measures_yield.nics_rise_in_primary_threshold + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 9 (''NICs: + rise in primary threshold''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.nics_rise_in_primary_threshold.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.nics_rise_in_primary_threshold.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.nics_rise_in_primary_threshold.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_nics_rise_in_primary_threshold + label: 'NICs: rise in primary threshold' + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: 'NICs: rise in primary threshold' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'NICs: rise in primary threshold, FY2029-30' + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2029-30 + concept: obr.personal_tax_measures_yield.nics_rise_in_primary_threshold + source_concept: obr.personal_tax_measures_yield.nics_rise_in_primary_threshold + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 9 (''NICs: + rise in primary threshold''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.nics_rise_in_primary_threshold.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.nics_rise_in_primary_threshold.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.nics_rise_in_primary_threshold.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_nics_rise_in_primary_threshold + label: 'NICs: rise in primary threshold' + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: 'NICs: rise in primary threshold' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'NICs: rise in primary threshold, FY2030-31' + ordinal: 0 + column: K + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2030-31 + concept: obr.personal_tax_measures_yield.nics_rise_in_primary_threshold + source_concept: obr.personal_tax_measures_yield.nics_rise_in_primary_threshold + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 9 (''NICs: + rise in primary threshold''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.nics_rise_in_primary_threshold.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.nics_rise_in_primary_threshold.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.nics_rise_in_primary_threshold.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_nics_rise_in_primary_threshold + label: 'NICs: rise in primary threshold' + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: 'NICs: rise in primary threshold' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'NICs: rise in primary threshold, FY2031-32' + ordinal: 0 + column: L + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2031-32 + concept: obr.personal_tax_measures_yield.nics_rise_in_primary_threshold + source_concept: obr.personal_tax_measures_yield.nics_rise_in_primary_threshold + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 9 (''NICs: + rise in primary threshold''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_2_nics_threshold_rise.fy2022 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_2_nics_threshold_rise.fy2022.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_2_nics_threshold_rise.fy2022 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2022 + period_coverage: + start_date: '2022-04-01' + end_date: '2023-03-31' + basis: fiscal + source_period_label: 2022-23 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_class_2_nics_threshold_rise + label: 'Class 2 NICs: threshold rise' + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: 'Class 2 NICs: threshold rise' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Class 2 NICs: threshold rise, FY2022-23' + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2022-23 + concept: obr.personal_tax_measures_yield.class_2_nics_threshold_rise + source_concept: obr.personal_tax_measures_yield.class_2_nics_threshold_rise + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 10 (''Class + 2 NICs: threshold rise''), GBP billion. The table flags no outturn: every column, past years included, + is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_2_nics_threshold_rise.fy2023 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_2_nics_threshold_rise.fy2023.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_2_nics_threshold_rise.fy2023 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2023 + period_coverage: + start_date: '2023-04-01' + end_date: '2024-03-31' + basis: fiscal + source_period_label: 2023-24 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_class_2_nics_threshold_rise + label: 'Class 2 NICs: threshold rise' + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: 'Class 2 NICs: threshold rise' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Class 2 NICs: threshold rise, FY2023-24' + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2023-24 + concept: obr.personal_tax_measures_yield.class_2_nics_threshold_rise + source_concept: obr.personal_tax_measures_yield.class_2_nics_threshold_rise + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 10 (''Class + 2 NICs: threshold rise''), GBP billion. The table flags no outturn: every column, past years included, + is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_2_nics_threshold_rise.fy2024 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_2_nics_threshold_rise.fy2024.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_2_nics_threshold_rise.fy2024 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2024 + period_coverage: + start_date: '2024-04-01' + end_date: '2025-03-31' + basis: fiscal + source_period_label: 2024-25 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_class_2_nics_threshold_rise + label: 'Class 2 NICs: threshold rise' + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: 'Class 2 NICs: threshold rise' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Class 2 NICs: threshold rise, FY2024-25' + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2024-25 + concept: obr.personal_tax_measures_yield.class_2_nics_threshold_rise + source_concept: obr.personal_tax_measures_yield.class_2_nics_threshold_rise + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 10 (''Class + 2 NICs: threshold rise''), GBP billion. The table flags no outturn: every column, past years included, + is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_2_nics_threshold_rise.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_2_nics_threshold_rise.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_2_nics_threshold_rise.fy2025 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_class_2_nics_threshold_rise + label: 'Class 2 NICs: threshold rise' + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: 'Class 2 NICs: threshold rise' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Class 2 NICs: threshold rise, FY2025-26' + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2025-26 + concept: obr.personal_tax_measures_yield.class_2_nics_threshold_rise + source_concept: obr.personal_tax_measures_yield.class_2_nics_threshold_rise + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 10 (''Class + 2 NICs: threshold rise''), GBP billion. The table flags no outturn: every column, past years included, + is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_2_nics_threshold_rise.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_2_nics_threshold_rise.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_2_nics_threshold_rise.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_class_2_nics_threshold_rise + label: 'Class 2 NICs: threshold rise' + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: 'Class 2 NICs: threshold rise' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Class 2 NICs: threshold rise, FY2026-27' + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2026-27 + concept: obr.personal_tax_measures_yield.class_2_nics_threshold_rise + source_concept: obr.personal_tax_measures_yield.class_2_nics_threshold_rise + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 10 (''Class + 2 NICs: threshold rise''), GBP billion. The table flags no outturn: every column, past years included, + is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_2_nics_threshold_rise.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_2_nics_threshold_rise.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_2_nics_threshold_rise.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_class_2_nics_threshold_rise + label: 'Class 2 NICs: threshold rise' + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: 'Class 2 NICs: threshold rise' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Class 2 NICs: threshold rise, FY2027-28' + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2027-28 + concept: obr.personal_tax_measures_yield.class_2_nics_threshold_rise + source_concept: obr.personal_tax_measures_yield.class_2_nics_threshold_rise + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 10 (''Class + 2 NICs: threshold rise''), GBP billion. The table flags no outturn: every column, past years included, + is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_2_nics_threshold_rise.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_2_nics_threshold_rise.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_2_nics_threshold_rise.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_class_2_nics_threshold_rise + label: 'Class 2 NICs: threshold rise' + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: 'Class 2 NICs: threshold rise' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Class 2 NICs: threshold rise, FY2028-29' + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2028-29 + concept: obr.personal_tax_measures_yield.class_2_nics_threshold_rise + source_concept: obr.personal_tax_measures_yield.class_2_nics_threshold_rise + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 10 (''Class + 2 NICs: threshold rise''), GBP billion. The table flags no outturn: every column, past years included, + is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_2_nics_threshold_rise.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_2_nics_threshold_rise.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_2_nics_threshold_rise.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_class_2_nics_threshold_rise + label: 'Class 2 NICs: threshold rise' + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: 'Class 2 NICs: threshold rise' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Class 2 NICs: threshold rise, FY2029-30' + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2029-30 + concept: obr.personal_tax_measures_yield.class_2_nics_threshold_rise + source_concept: obr.personal_tax_measures_yield.class_2_nics_threshold_rise + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 10 (''Class + 2 NICs: threshold rise''), GBP billion. The table flags no outturn: every column, past years included, + is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_2_nics_threshold_rise.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_2_nics_threshold_rise.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_2_nics_threshold_rise.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_class_2_nics_threshold_rise + label: 'Class 2 NICs: threshold rise' + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: 'Class 2 NICs: threshold rise' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Class 2 NICs: threshold rise, FY2030-31' + ordinal: 0 + column: K + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2030-31 + concept: obr.personal_tax_measures_yield.class_2_nics_threshold_rise + source_concept: obr.personal_tax_measures_yield.class_2_nics_threshold_rise + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 10 (''Class + 2 NICs: threshold rise''), GBP billion. The table flags no outturn: every column, past years included, + is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_2_nics_threshold_rise.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_2_nics_threshold_rise.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_2_nics_threshold_rise.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_class_2_nics_threshold_rise + label: 'Class 2 NICs: threshold rise' + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: 'Class 2 NICs: threshold rise' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Class 2 NICs: threshold rise, FY2031-32' + ordinal: 0 + column: L + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2031-32 + concept: obr.personal_tax_measures_yield.class_2_nics_threshold_rise + source_concept: obr.personal_tax_measures_yield.class_2_nics_threshold_rise + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 10 (''Class + 2 NICs: threshold rise''), GBP billion. The table flags no outturn: every column, past years included, + is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_1_nics_threshold_freezes.fy2022 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_1_nics_threshold_freezes.fy2022.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_1_nics_threshold_freezes.fy2022 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2022 + period_coverage: + start_date: '2022-04-01' + end_date: '2023-03-31' + basis: fiscal + source_period_label: 2022-23 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_class_1_nics_threshold_freezes + label: 'Class 1 NICs: threshold freezes' + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: 'Class 1 NICs: threshold freezes' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Class 1 NICs: threshold freezes, FY2022-23' + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2022-23 + concept: obr.personal_tax_measures_yield.class_1_nics_threshold_freezes + source_concept: obr.personal_tax_measures_yield.class_1_nics_threshold_freezes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 11 (''Class + 1 NICs: threshold freezes''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_1_nics_threshold_freezes.fy2023 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_1_nics_threshold_freezes.fy2023.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_1_nics_threshold_freezes.fy2023 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2023 + period_coverage: + start_date: '2023-04-01' + end_date: '2024-03-31' + basis: fiscal + source_period_label: 2023-24 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_class_1_nics_threshold_freezes + label: 'Class 1 NICs: threshold freezes' + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: 'Class 1 NICs: threshold freezes' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Class 1 NICs: threshold freezes, FY2023-24' + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2023-24 + concept: obr.personal_tax_measures_yield.class_1_nics_threshold_freezes + source_concept: obr.personal_tax_measures_yield.class_1_nics_threshold_freezes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 11 (''Class + 1 NICs: threshold freezes''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_1_nics_threshold_freezes.fy2024 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_1_nics_threshold_freezes.fy2024.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_1_nics_threshold_freezes.fy2024 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2024 + period_coverage: + start_date: '2024-04-01' + end_date: '2025-03-31' + basis: fiscal + source_period_label: 2024-25 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_class_1_nics_threshold_freezes + label: 'Class 1 NICs: threshold freezes' + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: 'Class 1 NICs: threshold freezes' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Class 1 NICs: threshold freezes, FY2024-25' + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2024-25 + concept: obr.personal_tax_measures_yield.class_1_nics_threshold_freezes + source_concept: obr.personal_tax_measures_yield.class_1_nics_threshold_freezes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 11 (''Class + 1 NICs: threshold freezes''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_1_nics_threshold_freezes.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_1_nics_threshold_freezes.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_1_nics_threshold_freezes.fy2025 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_class_1_nics_threshold_freezes + label: 'Class 1 NICs: threshold freezes' + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: 'Class 1 NICs: threshold freezes' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Class 1 NICs: threshold freezes, FY2025-26' + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2025-26 + concept: obr.personal_tax_measures_yield.class_1_nics_threshold_freezes + source_concept: obr.personal_tax_measures_yield.class_1_nics_threshold_freezes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 11 (''Class + 1 NICs: threshold freezes''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_1_nics_threshold_freezes.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_1_nics_threshold_freezes.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_1_nics_threshold_freezes.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_class_1_nics_threshold_freezes + label: 'Class 1 NICs: threshold freezes' + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: 'Class 1 NICs: threshold freezes' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Class 1 NICs: threshold freezes, FY2026-27' + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2026-27 + concept: obr.personal_tax_measures_yield.class_1_nics_threshold_freezes + source_concept: obr.personal_tax_measures_yield.class_1_nics_threshold_freezes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 11 (''Class + 1 NICs: threshold freezes''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_1_nics_threshold_freezes.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_1_nics_threshold_freezes.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_1_nics_threshold_freezes.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_class_1_nics_threshold_freezes + label: 'Class 1 NICs: threshold freezes' + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: 'Class 1 NICs: threshold freezes' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Class 1 NICs: threshold freezes, FY2027-28' + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2027-28 + concept: obr.personal_tax_measures_yield.class_1_nics_threshold_freezes + source_concept: obr.personal_tax_measures_yield.class_1_nics_threshold_freezes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 11 (''Class + 1 NICs: threshold freezes''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_1_nics_threshold_freezes.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_1_nics_threshold_freezes.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_1_nics_threshold_freezes.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_class_1_nics_threshold_freezes + label: 'Class 1 NICs: threshold freezes' + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: 'Class 1 NICs: threshold freezes' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Class 1 NICs: threshold freezes, FY2028-29' + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2028-29 + concept: obr.personal_tax_measures_yield.class_1_nics_threshold_freezes + source_concept: obr.personal_tax_measures_yield.class_1_nics_threshold_freezes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 11 (''Class + 1 NICs: threshold freezes''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_1_nics_threshold_freezes.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_1_nics_threshold_freezes.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_1_nics_threshold_freezes.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_class_1_nics_threshold_freezes + label: 'Class 1 NICs: threshold freezes' + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: 'Class 1 NICs: threshold freezes' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Class 1 NICs: threshold freezes, FY2029-30' + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2029-30 + concept: obr.personal_tax_measures_yield.class_1_nics_threshold_freezes + source_concept: obr.personal_tax_measures_yield.class_1_nics_threshold_freezes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 11 (''Class + 1 NICs: threshold freezes''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_1_nics_threshold_freezes.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_1_nics_threshold_freezes.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_1_nics_threshold_freezes.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_class_1_nics_threshold_freezes + label: 'Class 1 NICs: threshold freezes' + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: 'Class 1 NICs: threshold freezes' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Class 1 NICs: threshold freezes, FY2030-31' + ordinal: 0 + column: K + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2030-31 + concept: obr.personal_tax_measures_yield.class_1_nics_threshold_freezes + source_concept: obr.personal_tax_measures_yield.class_1_nics_threshold_freezes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 11 (''Class + 1 NICs: threshold freezes''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_1_nics_threshold_freezes.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_1_nics_threshold_freezes.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.class_1_nics_threshold_freezes.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_class_1_nics_threshold_freezes + label: 'Class 1 NICs: threshold freezes' + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: 'Class 1 NICs: threshold freezes' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Class 1 NICs: threshold freezes, FY2031-32' + ordinal: 0 + column: L + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2031-32 + concept: obr.personal_tax_measures_yield.class_1_nics_threshold_freezes + source_concept: obr.personal_tax_measures_yield.class_1_nics_threshold_freezes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 11 (''Class + 1 NICs: threshold freezes''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.rate_changes.fy2023 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.rate_changes.fy2023.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.rate_changes.fy2023 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2023 + period_coverage: + start_date: '2023-04-01' + end_date: '2024-03-31' + basis: fiscal + source_period_label: 2023-24 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_rate_changes + label: Rate changes + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Rate changes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Rate changes, FY2023-24 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2023-24 + concept: obr.personal_tax_measures_yield.rate_changes + source_concept: obr.personal_tax_measures_yield.rate_changes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 12 (''Rate + changes''), GBP billion. The table flags no outturn: every column, past years included, is the OBR''s + latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.rate_changes.fy2024 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.rate_changes.fy2024.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.rate_changes.fy2024 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2024 + period_coverage: + start_date: '2024-04-01' + end_date: '2025-03-31' + basis: fiscal + source_period_label: 2024-25 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_rate_changes + label: Rate changes + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Rate changes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Rate changes, FY2024-25 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2024-25 + concept: obr.personal_tax_measures_yield.rate_changes + source_concept: obr.personal_tax_measures_yield.rate_changes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 12 (''Rate + changes''), GBP billion. The table flags no outturn: every column, past years included, is the OBR''s + latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.rate_changes.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.rate_changes.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.rate_changes.fy2025 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_rate_changes + label: Rate changes + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Rate changes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Rate changes, FY2025-26 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2025-26 + concept: obr.personal_tax_measures_yield.rate_changes + source_concept: obr.personal_tax_measures_yield.rate_changes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 12 (''Rate + changes''), GBP billion. The table flags no outturn: every column, past years included, is the OBR''s + latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.rate_changes.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.rate_changes.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.rate_changes.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_rate_changes + label: Rate changes + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Rate changes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Rate changes, FY2026-27 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2026-27 + concept: obr.personal_tax_measures_yield.rate_changes + source_concept: obr.personal_tax_measures_yield.rate_changes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 12 (''Rate + changes''), GBP billion. The table flags no outturn: every column, past years included, is the OBR''s + latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.rate_changes.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.rate_changes.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.rate_changes.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_rate_changes + label: Rate changes + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Rate changes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Rate changes, FY2027-28 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2027-28 + concept: obr.personal_tax_measures_yield.rate_changes + source_concept: obr.personal_tax_measures_yield.rate_changes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 12 (''Rate + changes''), GBP billion. The table flags no outturn: every column, past years included, is the OBR''s + latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.rate_changes.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.rate_changes.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.rate_changes.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_rate_changes + label: Rate changes + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Rate changes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Rate changes, FY2028-29 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2028-29 + concept: obr.personal_tax_measures_yield.rate_changes + source_concept: obr.personal_tax_measures_yield.rate_changes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 12 (''Rate + changes''), GBP billion. The table flags no outturn: every column, past years included, is the OBR''s + latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.rate_changes.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.rate_changes.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.rate_changes.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_rate_changes + label: Rate changes + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Rate changes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Rate changes, FY2029-30 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2029-30 + concept: obr.personal_tax_measures_yield.rate_changes + source_concept: obr.personal_tax_measures_yield.rate_changes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 12 (''Rate + changes''), GBP billion. The table flags no outturn: every column, past years included, is the OBR''s + latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.rate_changes.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.rate_changes.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.rate_changes.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_rate_changes + label: Rate changes + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Rate changes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Rate changes, FY2030-31 + ordinal: 0 + column: K + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2030-31 + concept: obr.personal_tax_measures_yield.rate_changes + source_concept: obr.personal_tax_measures_yield.rate_changes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 12 (''Rate + changes''), GBP billion. The table flags no outturn: every column, past years included, is the OBR''s + latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.rate_changes.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.rate_changes.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.rate_changes.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_rate_changes + label: Rate changes + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Rate changes + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Rate changes, FY2031-32 + ordinal: 0 + column: L + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2031-32 + concept: obr.personal_tax_measures_yield.rate_changes + source_concept: obr.personal_tax_measures_yield.rate_changes + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 12 (''Rate + changes''), GBP billion. The table flags no outturn: every column, past years included, is the OBR''s + latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_statement_2023_nics_reduction.fy2023 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_statement_2023_nics_reduction.fy2023.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_statement_2023_nics_reduction.fy2023 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2023 + period_coverage: + start_date: '2023-04-01' + end_date: '2024-03-31' + basis: fiscal + source_period_label: 2023-24 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_autumn_statement_2023_nics_reduction + label: Autumn Statement 2023 NICs reduction + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Autumn Statement 2023 NICs reduction + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Autumn Statement 2023 NICs reduction, FY2023-24 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2023-24 + concept: obr.personal_tax_measures_yield.autumn_statement_2023_nics_reduction + source_concept: obr.personal_tax_measures_yield.autumn_statement_2023_nics_reduction + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 14 (''Autumn + Statement 2023 NICs reduction''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_statement_2023_nics_reduction.fy2024 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_statement_2023_nics_reduction.fy2024.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_statement_2023_nics_reduction.fy2024 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2024 + period_coverage: + start_date: '2024-04-01' + end_date: '2025-03-31' + basis: fiscal + source_period_label: 2024-25 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_autumn_statement_2023_nics_reduction + label: Autumn Statement 2023 NICs reduction + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Autumn Statement 2023 NICs reduction + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Autumn Statement 2023 NICs reduction, FY2024-25 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2024-25 + concept: obr.personal_tax_measures_yield.autumn_statement_2023_nics_reduction + source_concept: obr.personal_tax_measures_yield.autumn_statement_2023_nics_reduction + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 14 (''Autumn + Statement 2023 NICs reduction''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_statement_2023_nics_reduction.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_statement_2023_nics_reduction.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_statement_2023_nics_reduction.fy2025 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_autumn_statement_2023_nics_reduction + label: Autumn Statement 2023 NICs reduction + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Autumn Statement 2023 NICs reduction + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Autumn Statement 2023 NICs reduction, FY2025-26 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2025-26 + concept: obr.personal_tax_measures_yield.autumn_statement_2023_nics_reduction + source_concept: obr.personal_tax_measures_yield.autumn_statement_2023_nics_reduction + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 14 (''Autumn + Statement 2023 NICs reduction''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_statement_2023_nics_reduction.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_statement_2023_nics_reduction.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_statement_2023_nics_reduction.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_autumn_statement_2023_nics_reduction + label: Autumn Statement 2023 NICs reduction + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Autumn Statement 2023 NICs reduction + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Autumn Statement 2023 NICs reduction, FY2026-27 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2026-27 + concept: obr.personal_tax_measures_yield.autumn_statement_2023_nics_reduction + source_concept: obr.personal_tax_measures_yield.autumn_statement_2023_nics_reduction + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 14 (''Autumn + Statement 2023 NICs reduction''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_statement_2023_nics_reduction.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_statement_2023_nics_reduction.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_statement_2023_nics_reduction.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_autumn_statement_2023_nics_reduction + label: Autumn Statement 2023 NICs reduction + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Autumn Statement 2023 NICs reduction + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Autumn Statement 2023 NICs reduction, FY2027-28 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2027-28 + concept: obr.personal_tax_measures_yield.autumn_statement_2023_nics_reduction + source_concept: obr.personal_tax_measures_yield.autumn_statement_2023_nics_reduction + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 14 (''Autumn + Statement 2023 NICs reduction''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_statement_2023_nics_reduction.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_statement_2023_nics_reduction.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_statement_2023_nics_reduction.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_autumn_statement_2023_nics_reduction + label: Autumn Statement 2023 NICs reduction + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Autumn Statement 2023 NICs reduction + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Autumn Statement 2023 NICs reduction, FY2028-29 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2028-29 + concept: obr.personal_tax_measures_yield.autumn_statement_2023_nics_reduction + source_concept: obr.personal_tax_measures_yield.autumn_statement_2023_nics_reduction + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 14 (''Autumn + Statement 2023 NICs reduction''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_statement_2023_nics_reduction.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_statement_2023_nics_reduction.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_statement_2023_nics_reduction.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_autumn_statement_2023_nics_reduction + label: Autumn Statement 2023 NICs reduction + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Autumn Statement 2023 NICs reduction + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Autumn Statement 2023 NICs reduction, FY2029-30 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2029-30 + concept: obr.personal_tax_measures_yield.autumn_statement_2023_nics_reduction + source_concept: obr.personal_tax_measures_yield.autumn_statement_2023_nics_reduction + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 14 (''Autumn + Statement 2023 NICs reduction''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_statement_2023_nics_reduction.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_statement_2023_nics_reduction.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_statement_2023_nics_reduction.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_autumn_statement_2023_nics_reduction + label: Autumn Statement 2023 NICs reduction + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Autumn Statement 2023 NICs reduction + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Autumn Statement 2023 NICs reduction, FY2030-31 + ordinal: 0 + column: K + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2030-31 + concept: obr.personal_tax_measures_yield.autumn_statement_2023_nics_reduction + source_concept: obr.personal_tax_measures_yield.autumn_statement_2023_nics_reduction + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 14 (''Autumn + Statement 2023 NICs reduction''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_statement_2023_nics_reduction.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_statement_2023_nics_reduction.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_statement_2023_nics_reduction.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_autumn_statement_2023_nics_reduction + label: Autumn Statement 2023 NICs reduction + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Autumn Statement 2023 NICs reduction + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Autumn Statement 2023 NICs reduction, FY2031-32 + ordinal: 0 + column: L + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2031-32 + concept: obr.personal_tax_measures_yield.autumn_statement_2023_nics_reduction + source_concept: obr.personal_tax_measures_yield.autumn_statement_2023_nics_reduction + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 14 (''Autumn + Statement 2023 NICs reduction''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.spring_budget_2024_nics_reduction.fy2023 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.spring_budget_2024_nics_reduction.fy2023.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.spring_budget_2024_nics_reduction.fy2023 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2023 + period_coverage: + start_date: '2023-04-01' + end_date: '2024-03-31' + basis: fiscal + source_period_label: 2023-24 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_spring_budget_2024_nics_reduction + label: Spring Budget 2024 NICs reduction + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Spring Budget 2024 NICs reduction + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Spring Budget 2024 NICs reduction, FY2023-24 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2023-24 + concept: obr.personal_tax_measures_yield.spring_budget_2024_nics_reduction + source_concept: obr.personal_tax_measures_yield.spring_budget_2024_nics_reduction + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 15 (''Spring + Budget 2024 NICs reduction''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.spring_budget_2024_nics_reduction.fy2024 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.spring_budget_2024_nics_reduction.fy2024.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.spring_budget_2024_nics_reduction.fy2024 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2024 + period_coverage: + start_date: '2024-04-01' + end_date: '2025-03-31' + basis: fiscal + source_period_label: 2024-25 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_spring_budget_2024_nics_reduction + label: Spring Budget 2024 NICs reduction + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Spring Budget 2024 NICs reduction + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Spring Budget 2024 NICs reduction, FY2024-25 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2024-25 + concept: obr.personal_tax_measures_yield.spring_budget_2024_nics_reduction + source_concept: obr.personal_tax_measures_yield.spring_budget_2024_nics_reduction + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 15 (''Spring + Budget 2024 NICs reduction''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.spring_budget_2024_nics_reduction.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.spring_budget_2024_nics_reduction.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.spring_budget_2024_nics_reduction.fy2025 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_spring_budget_2024_nics_reduction + label: Spring Budget 2024 NICs reduction + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Spring Budget 2024 NICs reduction + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Spring Budget 2024 NICs reduction, FY2025-26 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2025-26 + concept: obr.personal_tax_measures_yield.spring_budget_2024_nics_reduction + source_concept: obr.personal_tax_measures_yield.spring_budget_2024_nics_reduction + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 15 (''Spring + Budget 2024 NICs reduction''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.spring_budget_2024_nics_reduction.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.spring_budget_2024_nics_reduction.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.spring_budget_2024_nics_reduction.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_spring_budget_2024_nics_reduction + label: Spring Budget 2024 NICs reduction + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Spring Budget 2024 NICs reduction + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Spring Budget 2024 NICs reduction, FY2026-27 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2026-27 + concept: obr.personal_tax_measures_yield.spring_budget_2024_nics_reduction + source_concept: obr.personal_tax_measures_yield.spring_budget_2024_nics_reduction + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 15 (''Spring + Budget 2024 NICs reduction''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.spring_budget_2024_nics_reduction.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.spring_budget_2024_nics_reduction.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.spring_budget_2024_nics_reduction.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_spring_budget_2024_nics_reduction + label: Spring Budget 2024 NICs reduction + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Spring Budget 2024 NICs reduction + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Spring Budget 2024 NICs reduction, FY2027-28 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2027-28 + concept: obr.personal_tax_measures_yield.spring_budget_2024_nics_reduction + source_concept: obr.personal_tax_measures_yield.spring_budget_2024_nics_reduction + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 15 (''Spring + Budget 2024 NICs reduction''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.spring_budget_2024_nics_reduction.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.spring_budget_2024_nics_reduction.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.spring_budget_2024_nics_reduction.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_spring_budget_2024_nics_reduction + label: Spring Budget 2024 NICs reduction + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Spring Budget 2024 NICs reduction + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Spring Budget 2024 NICs reduction, FY2028-29 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2028-29 + concept: obr.personal_tax_measures_yield.spring_budget_2024_nics_reduction + source_concept: obr.personal_tax_measures_yield.spring_budget_2024_nics_reduction + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 15 (''Spring + Budget 2024 NICs reduction''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.spring_budget_2024_nics_reduction.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.spring_budget_2024_nics_reduction.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.spring_budget_2024_nics_reduction.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_spring_budget_2024_nics_reduction + label: Spring Budget 2024 NICs reduction + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Spring Budget 2024 NICs reduction + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Spring Budget 2024 NICs reduction, FY2029-30 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2029-30 + concept: obr.personal_tax_measures_yield.spring_budget_2024_nics_reduction + source_concept: obr.personal_tax_measures_yield.spring_budget_2024_nics_reduction + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 15 (''Spring + Budget 2024 NICs reduction''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.spring_budget_2024_nics_reduction.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.spring_budget_2024_nics_reduction.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.spring_budget_2024_nics_reduction.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_spring_budget_2024_nics_reduction + label: Spring Budget 2024 NICs reduction + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Spring Budget 2024 NICs reduction + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Spring Budget 2024 NICs reduction, FY2030-31 + ordinal: 0 + column: K + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2030-31 + concept: obr.personal_tax_measures_yield.spring_budget_2024_nics_reduction + source_concept: obr.personal_tax_measures_yield.spring_budget_2024_nics_reduction + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 15 (''Spring + Budget 2024 NICs reduction''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.spring_budget_2024_nics_reduction.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.spring_budget_2024_nics_reduction.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.spring_budget_2024_nics_reduction.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_spring_budget_2024_nics_reduction + label: Spring Budget 2024 NICs reduction + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Spring Budget 2024 NICs reduction + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Spring Budget 2024 NICs reduction, FY2031-32 + ordinal: 0 + column: L + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2031-32 + concept: obr.personal_tax_measures_yield.spring_budget_2024_nics_reduction + source_concept: obr.personal_tax_measures_yield.spring_budget_2024_nics_reduction + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 15 (''Spring + Budget 2024 NICs reduction''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise.fy2023 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise.fy2023.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise.fy2023 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2023 + period_coverage: + start_date: '2023-04-01' + end_date: '2024-03-31' + basis: fiscal + source_period_label: 2023-24 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_autumn_budget_2024_employer_nics_rise + label: Autumn Budget 2024 employer NICs rise + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Autumn Budget 2024 employer NICs rise + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Autumn Budget 2024 employer NICs rise, FY2023-24 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2023-24 + concept: obr.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise + source_concept: obr.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 16 (''Autumn + Budget 2024 employer NICs rise''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise.fy2024 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise.fy2024.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise.fy2024 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2024 + period_coverage: + start_date: '2024-04-01' + end_date: '2025-03-31' + basis: fiscal + source_period_label: 2024-25 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_autumn_budget_2024_employer_nics_rise + label: Autumn Budget 2024 employer NICs rise + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Autumn Budget 2024 employer NICs rise + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Autumn Budget 2024 employer NICs rise, FY2024-25 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2024-25 + concept: obr.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise + source_concept: obr.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 16 (''Autumn + Budget 2024 employer NICs rise''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise.fy2025 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_autumn_budget_2024_employer_nics_rise + label: Autumn Budget 2024 employer NICs rise + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Autumn Budget 2024 employer NICs rise + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Autumn Budget 2024 employer NICs rise, FY2025-26 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2025-26 + concept: obr.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise + source_concept: obr.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 16 (''Autumn + Budget 2024 employer NICs rise''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_autumn_budget_2024_employer_nics_rise + label: Autumn Budget 2024 employer NICs rise + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Autumn Budget 2024 employer NICs rise + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Autumn Budget 2024 employer NICs rise, FY2026-27 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2026-27 + concept: obr.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise + source_concept: obr.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 16 (''Autumn + Budget 2024 employer NICs rise''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_autumn_budget_2024_employer_nics_rise + label: Autumn Budget 2024 employer NICs rise + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Autumn Budget 2024 employer NICs rise + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Autumn Budget 2024 employer NICs rise, FY2027-28 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2027-28 + concept: obr.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise + source_concept: obr.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 16 (''Autumn + Budget 2024 employer NICs rise''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_autumn_budget_2024_employer_nics_rise + label: Autumn Budget 2024 employer NICs rise + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Autumn Budget 2024 employer NICs rise + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Autumn Budget 2024 employer NICs rise, FY2028-29 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2028-29 + concept: obr.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise + source_concept: obr.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 16 (''Autumn + Budget 2024 employer NICs rise''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_autumn_budget_2024_employer_nics_rise + label: Autumn Budget 2024 employer NICs rise + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Autumn Budget 2024 employer NICs rise + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Autumn Budget 2024 employer NICs rise, FY2029-30 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2029-30 + concept: obr.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise + source_concept: obr.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 16 (''Autumn + Budget 2024 employer NICs rise''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_autumn_budget_2024_employer_nics_rise + label: Autumn Budget 2024 employer NICs rise + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Autumn Budget 2024 employer NICs rise + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Autumn Budget 2024 employer NICs rise, FY2030-31 + ordinal: 0 + column: K + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2030-31 + concept: obr.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise + source_concept: obr.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 16 (''Autumn + Budget 2024 employer NICs rise''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_autumn_budget_2024_employer_nics_rise + label: Autumn Budget 2024 employer NICs rise + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Autumn Budget 2024 employer NICs rise + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Autumn Budget 2024 employer NICs rise, FY2031-32 + ordinal: 0 + column: L + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2031-32 + concept: obr.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise + source_concept: obr.personal_tax_measures_yield.autumn_budget_2024_employer_nics_rise + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 16 (''Autumn + Budget 2024 employer NICs rise''), GBP billion. The table flags no outturn: every column, past years + included, is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.total_impact_on_receipts.fy2022 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.total_impact_on_receipts.fy2022.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.total_impact_on_receipts.fy2022 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2022 + period_coverage: + start_date: '2022-04-01' + end_date: '2023-03-31' + basis: fiscal + source_period_label: 2022-23 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_total_impact_on_receipts + label: Total impact on receipts + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Total impact on receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Total impact on receipts, FY2022-23 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2022-23 + concept: obr.personal_tax_measures_yield.total_impact_on_receipts + source_concept: obr.personal_tax_measures_yield.total_impact_on_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 17 (''Total + impact on receipts''), GBP billion. The table flags no outturn: every column, past years included, + is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.total_impact_on_receipts.fy2023 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.total_impact_on_receipts.fy2023.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.total_impact_on_receipts.fy2023 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2023 + period_coverage: + start_date: '2023-04-01' + end_date: '2024-03-31' + basis: fiscal + source_period_label: 2023-24 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_total_impact_on_receipts + label: Total impact on receipts + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Total impact on receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Total impact on receipts, FY2023-24 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2023-24 + concept: obr.personal_tax_measures_yield.total_impact_on_receipts + source_concept: obr.personal_tax_measures_yield.total_impact_on_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 17 (''Total + impact on receipts''), GBP billion. The table flags no outturn: every column, past years included, + is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.total_impact_on_receipts.fy2024 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.total_impact_on_receipts.fy2024.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.total_impact_on_receipts.fy2024 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2024 + period_coverage: + start_date: '2024-04-01' + end_date: '2025-03-31' + basis: fiscal + source_period_label: 2024-25 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_total_impact_on_receipts + label: Total impact on receipts + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Total impact on receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Total impact on receipts, FY2024-25 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2024-25 + concept: obr.personal_tax_measures_yield.total_impact_on_receipts + source_concept: obr.personal_tax_measures_yield.total_impact_on_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 17 (''Total + impact on receipts''), GBP billion. The table flags no outturn: every column, past years included, + is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.total_impact_on_receipts.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.total_impact_on_receipts.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.total_impact_on_receipts.fy2025 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_total_impact_on_receipts + label: Total impact on receipts + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Total impact on receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Total impact on receipts, FY2025-26 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2025-26 + concept: obr.personal_tax_measures_yield.total_impact_on_receipts + source_concept: obr.personal_tax_measures_yield.total_impact_on_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 17 (''Total + impact on receipts''), GBP billion. The table flags no outturn: every column, past years included, + is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.total_impact_on_receipts.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.total_impact_on_receipts.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.total_impact_on_receipts.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_total_impact_on_receipts + label: Total impact on receipts + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Total impact on receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Total impact on receipts, FY2026-27 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2026-27 + concept: obr.personal_tax_measures_yield.total_impact_on_receipts + source_concept: obr.personal_tax_measures_yield.total_impact_on_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 17 (''Total + impact on receipts''), GBP billion. The table flags no outturn: every column, past years included, + is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.total_impact_on_receipts.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.total_impact_on_receipts.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.total_impact_on_receipts.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_total_impact_on_receipts + label: Total impact on receipts + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Total impact on receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Total impact on receipts, FY2027-28 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2027-28 + concept: obr.personal_tax_measures_yield.total_impact_on_receipts + source_concept: obr.personal_tax_measures_yield.total_impact_on_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 17 (''Total + impact on receipts''), GBP billion. The table flags no outturn: every column, past years included, + is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.total_impact_on_receipts.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.total_impact_on_receipts.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.total_impact_on_receipts.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_total_impact_on_receipts + label: Total impact on receipts + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Total impact on receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Total impact on receipts, FY2028-29 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2028-29 + concept: obr.personal_tax_measures_yield.total_impact_on_receipts + source_concept: obr.personal_tax_measures_yield.total_impact_on_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 17 (''Total + impact on receipts''), GBP billion. The table flags no outturn: every column, past years included, + is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.total_impact_on_receipts.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.total_impact_on_receipts.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.total_impact_on_receipts.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_total_impact_on_receipts + label: Total impact on receipts + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Total impact on receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Total impact on receipts, FY2029-30 + ordinal: 0 + column: J + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2029-30 + concept: obr.personal_tax_measures_yield.total_impact_on_receipts + source_concept: obr.personal_tax_measures_yield.total_impact_on_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 17 (''Total + impact on receipts''), GBP billion. The table flags no outturn: every column, past years included, + is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.total_impact_on_receipts.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.total_impact_on_receipts.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.total_impact_on_receipts.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_total_impact_on_receipts + label: Total impact on receipts + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Total impact on receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Total impact on receipts, FY2030-31 + ordinal: 0 + column: K + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2030-31 + concept: obr.personal_tax_measures_yield.total_impact_on_receipts + source_concept: obr.personal_tax_measures_yield.total_impact_on_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 17 (''Total + impact on receipts''), GBP billion. The table flags no outturn: every column, past years included, + is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.total_impact_on_receipts.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.personal_tax_measures_yield.total_impact_on_receipts.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.personal_tax_measures_yield.total_impact_on_receipts.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.17' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: personal_tax_measures_yield_total_impact_on_receipts + label: Total impact on receipts + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: Total impact on receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.17 Latest yield of personal tax measures + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Total impact on receipts, FY2031-32 + ordinal: 0 + column: L + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2031-32 + concept: obr.personal_tax_measures_yield.total_impact_on_receipts + source_concept: obr.personal_tax_measures_yield.total_impact_on_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.17, row 17 (''Total + impact on receipts''), GBP billion. The table flags no outturn: every column, past years included, + is the OBR''s latest estimate of the measures'' yield, so every fact is a source_projection.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_with_indexation.fy2022 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_with_indexation.fy2022.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_with_indexation.fy2022 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2022 + period_coverage: + start_date: '2022-04-01' + end_date: '2023-03-31' + basis: fiscal + source_period_label: 2022-23 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_taxpayers_with_indexation + label: With indexation + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: With indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: With indexation, FY2022-23 + ordinal: 0 + column: C + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2022-23 + concept: obr.threshold_freezes.taxpayers_with_indexation + source_concept: obr.threshold_freezes.taxpayers_with_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 7 (''With + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_with_indexation.fy2023 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_with_indexation.fy2023.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_with_indexation.fy2023 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2023 + period_coverage: + start_date: '2023-04-01' + end_date: '2024-03-31' + basis: fiscal + source_period_label: 2023-24 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_taxpayers_with_indexation + label: With indexation + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: With indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: With indexation, FY2023-24 + ordinal: 0 + column: D + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2023-24 + concept: obr.threshold_freezes.taxpayers_with_indexation + source_concept: obr.threshold_freezes.taxpayers_with_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 7 (''With + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_with_indexation.fy2024 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_with_indexation.fy2024.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_with_indexation.fy2024 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2024 + period_coverage: + start_date: '2024-04-01' + end_date: '2025-03-31' + basis: fiscal + source_period_label: 2024-25 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_taxpayers_with_indexation + label: With indexation + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: With indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: With indexation, FY2024-25 + ordinal: 0 + column: E + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2024-25 + concept: obr.threshold_freezes.taxpayers_with_indexation + source_concept: obr.threshold_freezes.taxpayers_with_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 7 (''With + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_with_indexation.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_with_indexation.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_with_indexation.fy2025 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_taxpayers_with_indexation + label: With indexation + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: With indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: With indexation, FY2025-26 + ordinal: 0 + column: F + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.threshold_freezes.taxpayers_with_indexation + source_concept: obr.threshold_freezes.taxpayers_with_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 7 (''With + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_with_indexation.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_with_indexation.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_with_indexation.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_taxpayers_with_indexation + label: With indexation + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: With indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: With indexation, FY2026-27 + ordinal: 0 + column: G + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.threshold_freezes.taxpayers_with_indexation + source_concept: obr.threshold_freezes.taxpayers_with_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 7 (''With + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_with_indexation.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_with_indexation.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_with_indexation.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_taxpayers_with_indexation + label: With indexation + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: With indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: With indexation, FY2027-28 + ordinal: 0 + column: H + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.threshold_freezes.taxpayers_with_indexation + source_concept: obr.threshold_freezes.taxpayers_with_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 7 (''With + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_with_indexation.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_with_indexation.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_with_indexation.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_taxpayers_with_indexation + label: With indexation + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: With indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: With indexation, FY2028-29 + ordinal: 0 + column: I + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.threshold_freezes.taxpayers_with_indexation + source_concept: obr.threshold_freezes.taxpayers_with_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 7 (''With + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_with_indexation.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_with_indexation.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_with_indexation.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_taxpayers_with_indexation + label: With indexation + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: With indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: With indexation, FY2029-30 + ordinal: 0 + column: J + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.threshold_freezes.taxpayers_with_indexation + source_concept: obr.threshold_freezes.taxpayers_with_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 7 (''With + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_with_indexation.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_with_indexation.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_with_indexation.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_taxpayers_with_indexation + label: With indexation + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: With indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: With indexation, FY2030-31 + ordinal: 0 + column: K + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.threshold_freezes.taxpayers_with_indexation + source_concept: obr.threshold_freezes.taxpayers_with_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 7 (''With + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_with_indexation.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_with_indexation.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_with_indexation.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_taxpayers_with_indexation + label: With indexation + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: With indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: With indexation, FY2031-32 + ordinal: 0 + column: L + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.threshold_freezes.taxpayers_with_indexation + source_concept: obr.threshold_freezes.taxpayers_with_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 7 (''With + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_without_indexation.fy2022 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_without_indexation.fy2022.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_without_indexation.fy2022 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2022 + period_coverage: + start_date: '2022-04-01' + end_date: '2023-03-31' + basis: fiscal + source_period_label: 2022-23 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_taxpayers_without_indexation + label: Without indexation + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Without indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Without indexation, FY2022-23 + ordinal: 0 + column: C + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2022-23 + concept: obr.threshold_freezes.taxpayers_without_indexation + source_concept: obr.threshold_freezes.taxpayers_without_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 8 (''Without + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_without_indexation.fy2023 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_without_indexation.fy2023.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_without_indexation.fy2023 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2023 + period_coverage: + start_date: '2023-04-01' + end_date: '2024-03-31' + basis: fiscal + source_period_label: 2023-24 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_taxpayers_without_indexation + label: Without indexation + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Without indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Without indexation, FY2023-24 + ordinal: 0 + column: D + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2023-24 + concept: obr.threshold_freezes.taxpayers_without_indexation + source_concept: obr.threshold_freezes.taxpayers_without_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 8 (''Without + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_without_indexation.fy2024 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_without_indexation.fy2024.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_without_indexation.fy2024 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2024 + period_coverage: + start_date: '2024-04-01' + end_date: '2025-03-31' + basis: fiscal + source_period_label: 2024-25 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_taxpayers_without_indexation + label: Without indexation + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Without indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Without indexation, FY2024-25 + ordinal: 0 + column: E + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2024-25 + concept: obr.threshold_freezes.taxpayers_without_indexation + source_concept: obr.threshold_freezes.taxpayers_without_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 8 (''Without + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_without_indexation.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_without_indexation.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_without_indexation.fy2025 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_taxpayers_without_indexation + label: Without indexation + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Without indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Without indexation, FY2025-26 + ordinal: 0 + column: F + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.threshold_freezes.taxpayers_without_indexation + source_concept: obr.threshold_freezes.taxpayers_without_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 8 (''Without + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_without_indexation.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_without_indexation.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_without_indexation.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_taxpayers_without_indexation + label: Without indexation + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Without indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Without indexation, FY2026-27 + ordinal: 0 + column: G + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.threshold_freezes.taxpayers_without_indexation + source_concept: obr.threshold_freezes.taxpayers_without_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 8 (''Without + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_without_indexation.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_without_indexation.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_without_indexation.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_taxpayers_without_indexation + label: Without indexation + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Without indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Without indexation, FY2027-28 + ordinal: 0 + column: H + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.threshold_freezes.taxpayers_without_indexation + source_concept: obr.threshold_freezes.taxpayers_without_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 8 (''Without + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_without_indexation.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_without_indexation.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_without_indexation.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_taxpayers_without_indexation + label: Without indexation + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Without indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Without indexation, FY2028-29 + ordinal: 0 + column: I + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.threshold_freezes.taxpayers_without_indexation + source_concept: obr.threshold_freezes.taxpayers_without_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 8 (''Without + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_without_indexation.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_without_indexation.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_without_indexation.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_taxpayers_without_indexation + label: Without indexation + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Without indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Without indexation, FY2029-30 + ordinal: 0 + column: J + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.threshold_freezes.taxpayers_without_indexation + source_concept: obr.threshold_freezes.taxpayers_without_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 8 (''Without + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_without_indexation.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_without_indexation.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_without_indexation.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_taxpayers_without_indexation + label: Without indexation + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Without indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Without indexation, FY2030-31 + ordinal: 0 + column: K + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.threshold_freezes.taxpayers_without_indexation + source_concept: obr.threshold_freezes.taxpayers_without_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 8 (''Without + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_without_indexation.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_without_indexation.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_without_indexation.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_taxpayers_without_indexation + label: Without indexation + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Without indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Without indexation, FY2031-32 + ordinal: 0 + column: L + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.threshold_freezes.taxpayers_without_indexation + source_concept: obr.threshold_freezes.taxpayers_without_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 8 (''Without + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_brought_into_income_tax.fy2022 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_brought_into_income_tax.fy2022.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_brought_into_income_tax.fy2022 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2022 + period_coverage: + start_date: '2022-04-01' + end_date: '2023-03-31' + basis: fiscal + source_period_label: 2022-23 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_taxpayers_brought_into_income_tax + label: …brought into income tax + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: …brought into income tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into income tax, FY2022-23 + ordinal: 0 + column: C + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2022-23 + concept: obr.threshold_freezes.taxpayers_brought_into_income_tax + source_concept: obr.threshold_freezes.taxpayers_brought_into_income_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 9 (''…brought + into income tax''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates + assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds + for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may + not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_brought_into_income_tax.fy2023 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_brought_into_income_tax.fy2023.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_brought_into_income_tax.fy2023 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2023 + period_coverage: + start_date: '2023-04-01' + end_date: '2024-03-31' + basis: fiscal + source_period_label: 2023-24 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_taxpayers_brought_into_income_tax + label: …brought into income tax + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: …brought into income tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into income tax, FY2023-24 + ordinal: 0 + column: D + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2023-24 + concept: obr.threshold_freezes.taxpayers_brought_into_income_tax + source_concept: obr.threshold_freezes.taxpayers_brought_into_income_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 9 (''…brought + into income tax''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates + assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds + for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may + not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_brought_into_income_tax.fy2024 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_brought_into_income_tax.fy2024.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_brought_into_income_tax.fy2024 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2024 + period_coverage: + start_date: '2024-04-01' + end_date: '2025-03-31' + basis: fiscal + source_period_label: 2024-25 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_taxpayers_brought_into_income_tax + label: …brought into income tax + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: …brought into income tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into income tax, FY2024-25 + ordinal: 0 + column: E + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2024-25 + concept: obr.threshold_freezes.taxpayers_brought_into_income_tax + source_concept: obr.threshold_freezes.taxpayers_brought_into_income_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 9 (''…brought + into income tax''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates + assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds + for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may + not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_brought_into_income_tax.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_brought_into_income_tax.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_brought_into_income_tax.fy2025 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_taxpayers_brought_into_income_tax + label: …brought into income tax + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: …brought into income tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into income tax, FY2025-26 + ordinal: 0 + column: F + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.threshold_freezes.taxpayers_brought_into_income_tax + source_concept: obr.threshold_freezes.taxpayers_brought_into_income_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 9 (''…brought + into income tax''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates + assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds + for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may + not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_brought_into_income_tax.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_brought_into_income_tax.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_brought_into_income_tax.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_taxpayers_brought_into_income_tax + label: …brought into income tax + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: …brought into income tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into income tax, FY2026-27 + ordinal: 0 + column: G + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.threshold_freezes.taxpayers_brought_into_income_tax + source_concept: obr.threshold_freezes.taxpayers_brought_into_income_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 9 (''…brought + into income tax''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates + assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds + for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may + not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_brought_into_income_tax.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_brought_into_income_tax.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_brought_into_income_tax.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_taxpayers_brought_into_income_tax + label: …brought into income tax + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: …brought into income tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into income tax, FY2027-28 + ordinal: 0 + column: H + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.threshold_freezes.taxpayers_brought_into_income_tax + source_concept: obr.threshold_freezes.taxpayers_brought_into_income_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 9 (''…brought + into income tax''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates + assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds + for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may + not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_brought_into_income_tax.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_brought_into_income_tax.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_brought_into_income_tax.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_taxpayers_brought_into_income_tax + label: …brought into income tax + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: …brought into income tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into income tax, FY2028-29 + ordinal: 0 + column: I + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.threshold_freezes.taxpayers_brought_into_income_tax + source_concept: obr.threshold_freezes.taxpayers_brought_into_income_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 9 (''…brought + into income tax''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates + assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds + for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may + not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_brought_into_income_tax.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_brought_into_income_tax.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_brought_into_income_tax.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_taxpayers_brought_into_income_tax + label: …brought into income tax + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: …brought into income tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into income tax, FY2029-30 + ordinal: 0 + column: J + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.threshold_freezes.taxpayers_brought_into_income_tax + source_concept: obr.threshold_freezes.taxpayers_brought_into_income_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 9 (''…brought + into income tax''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates + assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds + for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may + not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_brought_into_income_tax.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_brought_into_income_tax.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_brought_into_income_tax.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_taxpayers_brought_into_income_tax + label: …brought into income tax + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: …brought into income tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into income tax, FY2030-31 + ordinal: 0 + column: K + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.threshold_freezes.taxpayers_brought_into_income_tax + source_concept: obr.threshold_freezes.taxpayers_brought_into_income_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 9 (''…brought + into income tax''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates + assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds + for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may + not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_brought_into_income_tax.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_brought_into_income_tax.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.taxpayers_brought_into_income_tax.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_taxpayers_brought_into_income_tax + label: …brought into income tax + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: …brought into income tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into income tax, FY2031-32 + ordinal: 0 + column: L + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.threshold_freezes.taxpayers_brought_into_income_tax + source_concept: obr.threshold_freezes.taxpayers_brought_into_income_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 9 (''…brought + into income tax''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates + assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds + for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may + not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_with_indexation.fy2022 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_with_indexation.fy2022.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_with_indexation.fy2022 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2022 + period_coverage: + start_date: '2022-04-01' + end_date: '2023-03-31' + basis: fiscal + source_period_label: 2022-23 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_higher_rate_taxpayers_with_indexation + label: With indexation + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: With indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: With indexation, FY2022-23 + ordinal: 0 + column: C + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2022-23 + concept: obr.threshold_freezes.higher_rate_taxpayers_with_indexation + source_concept: obr.threshold_freezes.higher_rate_taxpayers_with_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 11 (''With + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_with_indexation.fy2023 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_with_indexation.fy2023.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_with_indexation.fy2023 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2023 + period_coverage: + start_date: '2023-04-01' + end_date: '2024-03-31' + basis: fiscal + source_period_label: 2023-24 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_higher_rate_taxpayers_with_indexation + label: With indexation + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: With indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: With indexation, FY2023-24 + ordinal: 0 + column: D + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2023-24 + concept: obr.threshold_freezes.higher_rate_taxpayers_with_indexation + source_concept: obr.threshold_freezes.higher_rate_taxpayers_with_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 11 (''With + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_with_indexation.fy2024 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_with_indexation.fy2024.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_with_indexation.fy2024 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2024 + period_coverage: + start_date: '2024-04-01' + end_date: '2025-03-31' + basis: fiscal + source_period_label: 2024-25 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_higher_rate_taxpayers_with_indexation + label: With indexation + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: With indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: With indexation, FY2024-25 + ordinal: 0 + column: E + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2024-25 + concept: obr.threshold_freezes.higher_rate_taxpayers_with_indexation + source_concept: obr.threshold_freezes.higher_rate_taxpayers_with_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 11 (''With + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_with_indexation.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_with_indexation.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_with_indexation.fy2025 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_higher_rate_taxpayers_with_indexation + label: With indexation + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: With indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: With indexation, FY2025-26 + ordinal: 0 + column: F + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.threshold_freezes.higher_rate_taxpayers_with_indexation + source_concept: obr.threshold_freezes.higher_rate_taxpayers_with_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 11 (''With + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_with_indexation.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_with_indexation.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_with_indexation.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_higher_rate_taxpayers_with_indexation + label: With indexation + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: With indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: With indexation, FY2026-27 + ordinal: 0 + column: G + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.threshold_freezes.higher_rate_taxpayers_with_indexation + source_concept: obr.threshold_freezes.higher_rate_taxpayers_with_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 11 (''With + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_with_indexation.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_with_indexation.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_with_indexation.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_higher_rate_taxpayers_with_indexation + label: With indexation + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: With indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: With indexation, FY2027-28 + ordinal: 0 + column: H + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.threshold_freezes.higher_rate_taxpayers_with_indexation + source_concept: obr.threshold_freezes.higher_rate_taxpayers_with_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 11 (''With + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_with_indexation.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_with_indexation.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_with_indexation.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_higher_rate_taxpayers_with_indexation + label: With indexation + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: With indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: With indexation, FY2028-29 + ordinal: 0 + column: I + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.threshold_freezes.higher_rate_taxpayers_with_indexation + source_concept: obr.threshold_freezes.higher_rate_taxpayers_with_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 11 (''With + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_with_indexation.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_with_indexation.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_with_indexation.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_higher_rate_taxpayers_with_indexation + label: With indexation + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: With indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: With indexation, FY2029-30 + ordinal: 0 + column: J + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.threshold_freezes.higher_rate_taxpayers_with_indexation + source_concept: obr.threshold_freezes.higher_rate_taxpayers_with_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 11 (''With + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_with_indexation.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_with_indexation.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_with_indexation.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_higher_rate_taxpayers_with_indexation + label: With indexation + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: With indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: With indexation, FY2030-31 + ordinal: 0 + column: K + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.threshold_freezes.higher_rate_taxpayers_with_indexation + source_concept: obr.threshold_freezes.higher_rate_taxpayers_with_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 11 (''With + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_with_indexation.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_with_indexation.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_with_indexation.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_higher_rate_taxpayers_with_indexation + label: With indexation + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: With indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: With indexation, FY2031-32 + ordinal: 0 + column: L + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.threshold_freezes.higher_rate_taxpayers_with_indexation + source_concept: obr.threshold_freezes.higher_rate_taxpayers_with_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 11 (''With + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_without_indexation.fy2022 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_without_indexation.fy2022.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_without_indexation.fy2022 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2022 + period_coverage: + start_date: '2022-04-01' + end_date: '2023-03-31' + basis: fiscal + source_period_label: 2022-23 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_higher_rate_taxpayers_without_indexation + label: Without indexation + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Without indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Without indexation, FY2022-23 + ordinal: 0 + column: C + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2022-23 + concept: obr.threshold_freezes.higher_rate_taxpayers_without_indexation + source_concept: obr.threshold_freezes.higher_rate_taxpayers_without_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 12 (''Without + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_without_indexation.fy2023 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_without_indexation.fy2023.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_without_indexation.fy2023 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2023 + period_coverage: + start_date: '2023-04-01' + end_date: '2024-03-31' + basis: fiscal + source_period_label: 2023-24 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_higher_rate_taxpayers_without_indexation + label: Without indexation + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Without indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Without indexation, FY2023-24 + ordinal: 0 + column: D + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2023-24 + concept: obr.threshold_freezes.higher_rate_taxpayers_without_indexation + source_concept: obr.threshold_freezes.higher_rate_taxpayers_without_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 12 (''Without + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_without_indexation.fy2024 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_without_indexation.fy2024.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_without_indexation.fy2024 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2024 + period_coverage: + start_date: '2024-04-01' + end_date: '2025-03-31' + basis: fiscal + source_period_label: 2024-25 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_higher_rate_taxpayers_without_indexation + label: Without indexation + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Without indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Without indexation, FY2024-25 + ordinal: 0 + column: E + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2024-25 + concept: obr.threshold_freezes.higher_rate_taxpayers_without_indexation + source_concept: obr.threshold_freezes.higher_rate_taxpayers_without_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 12 (''Without + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_without_indexation.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_without_indexation.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_without_indexation.fy2025 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_higher_rate_taxpayers_without_indexation + label: Without indexation + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Without indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Without indexation, FY2025-26 + ordinal: 0 + column: F + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.threshold_freezes.higher_rate_taxpayers_without_indexation + source_concept: obr.threshold_freezes.higher_rate_taxpayers_without_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 12 (''Without + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_without_indexation.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_without_indexation.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_without_indexation.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_higher_rate_taxpayers_without_indexation + label: Without indexation + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Without indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Without indexation, FY2026-27 + ordinal: 0 + column: G + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.threshold_freezes.higher_rate_taxpayers_without_indexation + source_concept: obr.threshold_freezes.higher_rate_taxpayers_without_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 12 (''Without + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_without_indexation.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_without_indexation.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_without_indexation.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_higher_rate_taxpayers_without_indexation + label: Without indexation + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Without indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Without indexation, FY2027-28 + ordinal: 0 + column: H + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.threshold_freezes.higher_rate_taxpayers_without_indexation + source_concept: obr.threshold_freezes.higher_rate_taxpayers_without_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 12 (''Without + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_without_indexation.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_without_indexation.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_without_indexation.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_higher_rate_taxpayers_without_indexation + label: Without indexation + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Without indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Without indexation, FY2028-29 + ordinal: 0 + column: I + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.threshold_freezes.higher_rate_taxpayers_without_indexation + source_concept: obr.threshold_freezes.higher_rate_taxpayers_without_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 12 (''Without + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_without_indexation.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_without_indexation.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_without_indexation.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_higher_rate_taxpayers_without_indexation + label: Without indexation + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Without indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Without indexation, FY2029-30 + ordinal: 0 + column: J + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.threshold_freezes.higher_rate_taxpayers_without_indexation + source_concept: obr.threshold_freezes.higher_rate_taxpayers_without_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 12 (''Without + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_without_indexation.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_without_indexation.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_without_indexation.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_higher_rate_taxpayers_without_indexation + label: Without indexation + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Without indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Without indexation, FY2030-31 + ordinal: 0 + column: K + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.threshold_freezes.higher_rate_taxpayers_without_indexation + source_concept: obr.threshold_freezes.higher_rate_taxpayers_without_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 12 (''Without + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_without_indexation.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_without_indexation.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_without_indexation.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_higher_rate_taxpayers_without_indexation + label: Without indexation + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Without indexation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Without indexation, FY2031-32 + ordinal: 0 + column: L + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.threshold_freezes.higher_rate_taxpayers_without_indexation + source_concept: obr.threshold_freezes.higher_rate_taxpayers_without_indexation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 12 (''Without + indexation''), millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes + both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for + 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not + sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band.fy2022 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band.fy2022.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band.fy2022 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2022 + period_coverage: + start_date: '2022-04-01' + end_date: '2023-03-31' + basis: fiscal + source_period_label: 2022-23 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_higher_rate_taxpayers_brought_into_higher_rate_band + label: …brought into higher-rate band + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: …brought into higher-rate band + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into higher-rate band, FY2022-23 + ordinal: 0 + column: C + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2022-23 + concept: obr.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band + source_concept: obr.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 13 (''…brought + into higher-rate band''), millions of taxpayers. Note: ''With indexation'' for the basic and higher + rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen + thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band.fy2023 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band.fy2023.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band.fy2023 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2023 + period_coverage: + start_date: '2023-04-01' + end_date: '2024-03-31' + basis: fiscal + source_period_label: 2023-24 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_higher_rate_taxpayers_brought_into_higher_rate_band + label: …brought into higher-rate band + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: …brought into higher-rate band + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into higher-rate band, FY2023-24 + ordinal: 0 + column: D + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2023-24 + concept: obr.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band + source_concept: obr.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 13 (''…brought + into higher-rate band''), millions of taxpayers. Note: ''With indexation'' for the basic and higher + rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen + thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band.fy2024 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band.fy2024.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band.fy2024 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2024 + period_coverage: + start_date: '2024-04-01' + end_date: '2025-03-31' + basis: fiscal + source_period_label: 2024-25 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_higher_rate_taxpayers_brought_into_higher_rate_band + label: …brought into higher-rate band + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: …brought into higher-rate band + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into higher-rate band, FY2024-25 + ordinal: 0 + column: E + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2024-25 + concept: obr.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band + source_concept: obr.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 13 (''…brought + into higher-rate band''), millions of taxpayers. Note: ''With indexation'' for the basic and higher + rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen + thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band.fy2025 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_higher_rate_taxpayers_brought_into_higher_rate_band + label: …brought into higher-rate band + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: …brought into higher-rate band + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into higher-rate band, FY2025-26 + ordinal: 0 + column: F + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band + source_concept: obr.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 13 (''…brought + into higher-rate band''), millions of taxpayers. Note: ''With indexation'' for the basic and higher + rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen + thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_higher_rate_taxpayers_brought_into_higher_rate_band + label: …brought into higher-rate band + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: …brought into higher-rate band + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into higher-rate band, FY2026-27 + ordinal: 0 + column: G + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band + source_concept: obr.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 13 (''…brought + into higher-rate band''), millions of taxpayers. Note: ''With indexation'' for the basic and higher + rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen + thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_higher_rate_taxpayers_brought_into_higher_rate_band + label: …brought into higher-rate band + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: …brought into higher-rate band + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into higher-rate band, FY2027-28 + ordinal: 0 + column: H + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band + source_concept: obr.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 13 (''…brought + into higher-rate band''), millions of taxpayers. Note: ''With indexation'' for the basic and higher + rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen + thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_higher_rate_taxpayers_brought_into_higher_rate_band + label: …brought into higher-rate band + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: …brought into higher-rate band + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into higher-rate band, FY2028-29 + ordinal: 0 + column: I + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band + source_concept: obr.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 13 (''…brought + into higher-rate band''), millions of taxpayers. Note: ''With indexation'' for the basic and higher + rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen + thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_higher_rate_taxpayers_brought_into_higher_rate_band + label: …brought into higher-rate band + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: …brought into higher-rate band + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into higher-rate band, FY2029-30 + ordinal: 0 + column: J + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band + source_concept: obr.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 13 (''…brought + into higher-rate band''), millions of taxpayers. Note: ''With indexation'' for the basic and higher + rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen + thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_higher_rate_taxpayers_brought_into_higher_rate_band + label: …brought into higher-rate band + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: …brought into higher-rate band + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into higher-rate band, FY2030-31 + ordinal: 0 + column: K + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band + source_concept: obr.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 13 (''…brought + into higher-rate band''), millions of taxpayers. Note: ''With indexation'' for the basic and higher + rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen + thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_higher_rate_taxpayers_brought_into_higher_rate_band + label: …brought into higher-rate band + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: …brought into higher-rate band + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into higher-rate band, FY2031-32 + ordinal: 0 + column: L + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band + source_concept: obr.threshold_freezes.higher_rate_taxpayers_brought_into_higher_rate_band + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 13 (''…brought + into higher-rate band''), millions of taxpayers. Note: ''With indexation'' for the basic and higher + rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen + thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold.fy2022 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold.fy2022.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold.fy2022 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2022 + period_coverage: + start_date: '2022-04-01' + end_date: '2023-03-31' + basis: fiscal + source_period_label: 2022-23 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_additional_rate_taxpayers_previous_gbp_150_000_threshold + label: Previous £150,000 threshold + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Previous £150,000 threshold + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Previous £150,000 threshold, FY2022-23 + ordinal: 0 + column: C + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2022-23 + concept: obr.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold + source_concept: obr.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 15 (''Previous + £150,000 threshold''), millions of taxpayers. Note: ''With indexation'' for the basic and higher + rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen + thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold.fy2023 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold.fy2023.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold.fy2023 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2023 + period_coverage: + start_date: '2023-04-01' + end_date: '2024-03-31' + basis: fiscal + source_period_label: 2023-24 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_additional_rate_taxpayers_previous_gbp_150_000_threshold + label: Previous £150,000 threshold + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Previous £150,000 threshold + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Previous £150,000 threshold, FY2023-24 + ordinal: 0 + column: D + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2023-24 + concept: obr.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold + source_concept: obr.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 15 (''Previous + £150,000 threshold''), millions of taxpayers. Note: ''With indexation'' for the basic and higher + rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen + thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold.fy2024 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold.fy2024.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold.fy2024 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2024 + period_coverage: + start_date: '2024-04-01' + end_date: '2025-03-31' + basis: fiscal + source_period_label: 2024-25 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_additional_rate_taxpayers_previous_gbp_150_000_threshold + label: Previous £150,000 threshold + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Previous £150,000 threshold + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Previous £150,000 threshold, FY2024-25 + ordinal: 0 + column: E + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2024-25 + concept: obr.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold + source_concept: obr.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 15 (''Previous + £150,000 threshold''), millions of taxpayers. Note: ''With indexation'' for the basic and higher + rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen + thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold.fy2025 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_additional_rate_taxpayers_previous_gbp_150_000_threshold + label: Previous £150,000 threshold + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Previous £150,000 threshold + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Previous £150,000 threshold, FY2025-26 + ordinal: 0 + column: F + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold + source_concept: obr.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 15 (''Previous + £150,000 threshold''), millions of taxpayers. Note: ''With indexation'' for the basic and higher + rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen + thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_additional_rate_taxpayers_previous_gbp_150_000_threshold + label: Previous £150,000 threshold + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Previous £150,000 threshold + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Previous £150,000 threshold, FY2026-27 + ordinal: 0 + column: G + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold + source_concept: obr.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 15 (''Previous + £150,000 threshold''), millions of taxpayers. Note: ''With indexation'' for the basic and higher + rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen + thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_additional_rate_taxpayers_previous_gbp_150_000_threshold + label: Previous £150,000 threshold + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Previous £150,000 threshold + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Previous £150,000 threshold, FY2027-28 + ordinal: 0 + column: H + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold + source_concept: obr.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 15 (''Previous + £150,000 threshold''), millions of taxpayers. Note: ''With indexation'' for the basic and higher + rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen + thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_additional_rate_taxpayers_previous_gbp_150_000_threshold + label: Previous £150,000 threshold + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Previous £150,000 threshold + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Previous £150,000 threshold, FY2028-29 + ordinal: 0 + column: I + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold + source_concept: obr.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 15 (''Previous + £150,000 threshold''), millions of taxpayers. Note: ''With indexation'' for the basic and higher + rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen + thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_additional_rate_taxpayers_previous_gbp_150_000_threshold + label: Previous £150,000 threshold + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Previous £150,000 threshold + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Previous £150,000 threshold, FY2029-30 + ordinal: 0 + column: J + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold + source_concept: obr.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 15 (''Previous + £150,000 threshold''), millions of taxpayers. Note: ''With indexation'' for the basic and higher + rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen + thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_additional_rate_taxpayers_previous_gbp_150_000_threshold + label: Previous £150,000 threshold + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Previous £150,000 threshold + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Previous £150,000 threshold, FY2030-31 + ordinal: 0 + column: K + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold + source_concept: obr.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 15 (''Previous + £150,000 threshold''), millions of taxpayers. Note: ''With indexation'' for the basic and higher + rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen + thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_additional_rate_taxpayers_previous_gbp_150_000_threshold + label: Previous £150,000 threshold + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Previous £150,000 threshold + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Previous £150,000 threshold, FY2031-32 + ordinal: 0 + column: L + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold + source_concept: obr.threshold_freezes.additional_rate_taxpayers_previous_gbp_150_000_threshold + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 15 (''Previous + £150,000 threshold''), millions of taxpayers. Note: ''With indexation'' for the basic and higher + rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen + thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper.fy2022 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper.fy2022.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper.fy2022 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2022 + period_coverage: + start_date: '2022-04-01' + end_date: '2023-03-31' + basis: fiscal + source_period_label: 2022-23 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_additional_rate_taxpayers_aligned_to_the_end_of_pa_taper + label: Aligned to the end of PA taper + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Aligned to the end of PA taper + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Aligned to the end of PA taper, FY2022-23 + ordinal: 0 + column: C + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2022-23 + concept: obr.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper + source_concept: obr.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 16 (''Aligned + to the end of PA taper''), millions of taxpayers. Note: ''With indexation'' for the basic and higher + rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen + thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper.fy2023 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper.fy2023.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper.fy2023 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2023 + period_coverage: + start_date: '2023-04-01' + end_date: '2024-03-31' + basis: fiscal + source_period_label: 2023-24 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_additional_rate_taxpayers_aligned_to_the_end_of_pa_taper + label: Aligned to the end of PA taper + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Aligned to the end of PA taper + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Aligned to the end of PA taper, FY2023-24 + ordinal: 0 + column: D + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2023-24 + concept: obr.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper + source_concept: obr.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 16 (''Aligned + to the end of PA taper''), millions of taxpayers. Note: ''With indexation'' for the basic and higher + rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen + thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper.fy2024 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper.fy2024.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper.fy2024 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2024 + period_coverage: + start_date: '2024-04-01' + end_date: '2025-03-31' + basis: fiscal + source_period_label: 2024-25 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_additional_rate_taxpayers_aligned_to_the_end_of_pa_taper + label: Aligned to the end of PA taper + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Aligned to the end of PA taper + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Aligned to the end of PA taper, FY2024-25 + ordinal: 0 + column: E + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2024-25 + concept: obr.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper + source_concept: obr.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 16 (''Aligned + to the end of PA taper''), millions of taxpayers. Note: ''With indexation'' for the basic and higher + rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen + thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper.fy2025 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_additional_rate_taxpayers_aligned_to_the_end_of_pa_taper + label: Aligned to the end of PA taper + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Aligned to the end of PA taper + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Aligned to the end of PA taper, FY2025-26 + ordinal: 0 + column: F + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper + source_concept: obr.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 16 (''Aligned + to the end of PA taper''), millions of taxpayers. Note: ''With indexation'' for the basic and higher + rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen + thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_additional_rate_taxpayers_aligned_to_the_end_of_pa_taper + label: Aligned to the end of PA taper + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Aligned to the end of PA taper + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Aligned to the end of PA taper, FY2026-27 + ordinal: 0 + column: G + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper + source_concept: obr.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 16 (''Aligned + to the end of PA taper''), millions of taxpayers. Note: ''With indexation'' for the basic and higher + rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen + thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_additional_rate_taxpayers_aligned_to_the_end_of_pa_taper + label: Aligned to the end of PA taper + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Aligned to the end of PA taper + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Aligned to the end of PA taper, FY2027-28 + ordinal: 0 + column: H + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper + source_concept: obr.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 16 (''Aligned + to the end of PA taper''), millions of taxpayers. Note: ''With indexation'' for the basic and higher + rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen + thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_additional_rate_taxpayers_aligned_to_the_end_of_pa_taper + label: Aligned to the end of PA taper + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Aligned to the end of PA taper + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Aligned to the end of PA taper, FY2028-29 + ordinal: 0 + column: I + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper + source_concept: obr.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 16 (''Aligned + to the end of PA taper''), millions of taxpayers. Note: ''With indexation'' for the basic and higher + rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen + thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_additional_rate_taxpayers_aligned_to_the_end_of_pa_taper + label: Aligned to the end of PA taper + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Aligned to the end of PA taper + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Aligned to the end of PA taper, FY2029-30 + ordinal: 0 + column: J + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper + source_concept: obr.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 16 (''Aligned + to the end of PA taper''), millions of taxpayers. Note: ''With indexation'' for the basic and higher + rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen + thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_additional_rate_taxpayers_aligned_to_the_end_of_pa_taper + label: Aligned to the end of PA taper + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Aligned to the end of PA taper + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Aligned to the end of PA taper, FY2030-31 + ordinal: 0 + column: K + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper + source_concept: obr.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 16 (''Aligned + to the end of PA taper''), millions of taxpayers. Note: ''With indexation'' for the basic and higher + rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen + thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_additional_rate_taxpayers_aligned_to_the_end_of_pa_taper + label: Aligned to the end of PA taper + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Aligned to the end of PA taper + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: Aligned to the end of PA taper, FY2031-32 + ordinal: 0 + column: L + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper + source_concept: obr.threshold_freezes.additional_rate_taxpayers_aligned_to_the_end_of_pa_taper + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 16 (''Aligned + to the end of PA taper''), millions of taxpayers. Note: ''With indexation'' for the basic and higher + rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes frozen + thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band.fy2023 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band.fy2023.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band.fy2023 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2023 + period_coverage: + start_date: '2023-04-01' + end_date: '2024-03-31' + basis: fiscal + source_period_label: 2023-24 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_additional_rate_taxpayers_brought_into_additional_rate_band + label: …brought into additional-rate band + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: …brought into additional-rate band + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into additional-rate band, FY2023-24 + ordinal: 0 + column: D + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2023-24 + concept: obr.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band + source_concept: obr.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 17 (''…brought + into additional-rate band''), millions of taxpayers. Note: ''With indexation'' for the basic and + higher rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes + frozen thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band.fy2024 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band.fy2024.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band.fy2024 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2024 + period_coverage: + start_date: '2024-04-01' + end_date: '2025-03-31' + basis: fiscal + source_period_label: 2024-25 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_additional_rate_taxpayers_brought_into_additional_rate_band + label: …brought into additional-rate band + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: …brought into additional-rate band + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into additional-rate band, FY2024-25 + ordinal: 0 + column: E + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2024-25 + concept: obr.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band + source_concept: obr.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 17 (''…brought + into additional-rate band''), millions of taxpayers. Note: ''With indexation'' for the basic and + higher rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes + frozen thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band.fy2025 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_additional_rate_taxpayers_brought_into_additional_rate_band + label: …brought into additional-rate band + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: …brought into additional-rate band + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into additional-rate band, FY2025-26 + ordinal: 0 + column: F + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band + source_concept: obr.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 17 (''…brought + into additional-rate band''), millions of taxpayers. Note: ''With indexation'' for the basic and + higher rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes + frozen thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_additional_rate_taxpayers_brought_into_additional_rate_band + label: …brought into additional-rate band + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: …brought into additional-rate band + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into additional-rate band, FY2026-27 + ordinal: 0 + column: G + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band + source_concept: obr.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 17 (''…brought + into additional-rate band''), millions of taxpayers. Note: ''With indexation'' for the basic and + higher rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes + frozen thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_additional_rate_taxpayers_brought_into_additional_rate_band + label: …brought into additional-rate band + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: …brought into additional-rate band + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into additional-rate band, FY2027-28 + ordinal: 0 + column: H + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band + source_concept: obr.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 17 (''…brought + into additional-rate band''), millions of taxpayers. Note: ''With indexation'' for the basic and + higher rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes + frozen thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_additional_rate_taxpayers_brought_into_additional_rate_band + label: …brought into additional-rate band + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: …brought into additional-rate band + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into additional-rate band, FY2028-29 + ordinal: 0 + column: I + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band + source_concept: obr.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 17 (''…brought + into additional-rate band''), millions of taxpayers. Note: ''With indexation'' for the basic and + higher rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes + frozen thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_additional_rate_taxpayers_brought_into_additional_rate_band + label: …brought into additional-rate band + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: …brought into additional-rate band + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into additional-rate band, FY2029-30 + ordinal: 0 + column: J + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band + source_concept: obr.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 17 (''…brought + into additional-rate band''), millions of taxpayers. Note: ''With indexation'' for the basic and + higher rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes + frozen thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_additional_rate_taxpayers_brought_into_additional_rate_band + label: …brought into additional-rate band + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: …brought into additional-rate band + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into additional-rate band, FY2030-31 + ordinal: 0 + column: K + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band + source_concept: obr.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 17 (''…brought + into additional-rate band''), millions of taxpayers. Note: ''With indexation'' for the basic and + higher rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes + frozen thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_additional_rate_taxpayers_brought_into_additional_rate_band + label: …brought into additional-rate band + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: …brought into additional-rate band + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into additional-rate band, FY2031-32 + ordinal: 0 + column: L + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band + source_concept: obr.threshold_freezes.additional_rate_taxpayers_brought_into_additional_rate_band + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 17 (''…brought + into additional-rate band''), millions of taxpayers. Note: ''With indexation'' for the basic and + higher rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes + frozen thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.brought_into_higher_and_additional_rates.fy2022 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.brought_into_higher_and_additional_rates.fy2022.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.brought_into_higher_and_additional_rates.fy2022 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2022 + period_coverage: + start_date: '2022-04-01' + end_date: '2023-03-31' + basis: fiscal + source_period_label: 2022-23 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_brought_into_higher_and_additional_rates + label: …brought into higher and additional rates + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: …brought into higher and additional rates + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into higher and additional rates, FY2022-23 + ordinal: 0 + column: C + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2022-23 + concept: obr.threshold_freezes.brought_into_higher_and_additional_rates + source_concept: obr.threshold_freezes.brought_into_higher_and_additional_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 18 (''…brought + into higher and additional rates''), millions of taxpayers. Note: ''With indexation'' for the basic + and higher rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes + frozen thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.brought_into_higher_and_additional_rates.fy2023 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.brought_into_higher_and_additional_rates.fy2023.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.brought_into_higher_and_additional_rates.fy2023 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2023 + period_coverage: + start_date: '2023-04-01' + end_date: '2024-03-31' + basis: fiscal + source_period_label: 2023-24 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_brought_into_higher_and_additional_rates + label: …brought into higher and additional rates + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: …brought into higher and additional rates + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into higher and additional rates, FY2023-24 + ordinal: 0 + column: D + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2023-24 + concept: obr.threshold_freezes.brought_into_higher_and_additional_rates + source_concept: obr.threshold_freezes.brought_into_higher_and_additional_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 18 (''…brought + into higher and additional rates''), millions of taxpayers. Note: ''With indexation'' for the basic + and higher rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes + frozen thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.brought_into_higher_and_additional_rates.fy2024 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.brought_into_higher_and_additional_rates.fy2024.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.brought_into_higher_and_additional_rates.fy2024 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2024 + period_coverage: + start_date: '2024-04-01' + end_date: '2025-03-31' + basis: fiscal + source_period_label: 2024-25 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_brought_into_higher_and_additional_rates + label: …brought into higher and additional rates + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: …brought into higher and additional rates + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into higher and additional rates, FY2024-25 + ordinal: 0 + column: E + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2024-25 + concept: obr.threshold_freezes.brought_into_higher_and_additional_rates + source_concept: obr.threshold_freezes.brought_into_higher_and_additional_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 18 (''…brought + into higher and additional rates''), millions of taxpayers. Note: ''With indexation'' for the basic + and higher rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes + frozen thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.brought_into_higher_and_additional_rates.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.brought_into_higher_and_additional_rates.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.brought_into_higher_and_additional_rates.fy2025 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_brought_into_higher_and_additional_rates + label: …brought into higher and additional rates + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: …brought into higher and additional rates + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into higher and additional rates, FY2025-26 + ordinal: 0 + column: F + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.threshold_freezes.brought_into_higher_and_additional_rates + source_concept: obr.threshold_freezes.brought_into_higher_and_additional_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 18 (''…brought + into higher and additional rates''), millions of taxpayers. Note: ''With indexation'' for the basic + and higher rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes + frozen thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.brought_into_higher_and_additional_rates.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.brought_into_higher_and_additional_rates.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.brought_into_higher_and_additional_rates.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_brought_into_higher_and_additional_rates + label: …brought into higher and additional rates + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: …brought into higher and additional rates + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into higher and additional rates, FY2026-27 + ordinal: 0 + column: G + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.threshold_freezes.brought_into_higher_and_additional_rates + source_concept: obr.threshold_freezes.brought_into_higher_and_additional_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 18 (''…brought + into higher and additional rates''), millions of taxpayers. Note: ''With indexation'' for the basic + and higher rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes + frozen thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.brought_into_higher_and_additional_rates.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.brought_into_higher_and_additional_rates.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.brought_into_higher_and_additional_rates.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_brought_into_higher_and_additional_rates + label: …brought into higher and additional rates + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: …brought into higher and additional rates + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into higher and additional rates, FY2027-28 + ordinal: 0 + column: H + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.threshold_freezes.brought_into_higher_and_additional_rates + source_concept: obr.threshold_freezes.brought_into_higher_and_additional_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 18 (''…brought + into higher and additional rates''), millions of taxpayers. Note: ''With indexation'' for the basic + and higher rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes + frozen thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.brought_into_higher_and_additional_rates.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.brought_into_higher_and_additional_rates.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.brought_into_higher_and_additional_rates.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_brought_into_higher_and_additional_rates + label: …brought into higher and additional rates + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: …brought into higher and additional rates + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into higher and additional rates, FY2028-29 + ordinal: 0 + column: I + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.threshold_freezes.brought_into_higher_and_additional_rates + source_concept: obr.threshold_freezes.brought_into_higher_and_additional_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 18 (''…brought + into higher and additional rates''), millions of taxpayers. Note: ''With indexation'' for the basic + and higher rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes + frozen thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.brought_into_higher_and_additional_rates.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.brought_into_higher_and_additional_rates.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.brought_into_higher_and_additional_rates.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_brought_into_higher_and_additional_rates + label: …brought into higher and additional rates + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: …brought into higher and additional rates + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into higher and additional rates, FY2029-30 + ordinal: 0 + column: J + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.threshold_freezes.brought_into_higher_and_additional_rates + source_concept: obr.threshold_freezes.brought_into_higher_and_additional_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 18 (''…brought + into higher and additional rates''), millions of taxpayers. Note: ''With indexation'' for the basic + and higher rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes + frozen thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.brought_into_higher_and_additional_rates.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.brought_into_higher_and_additional_rates.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.brought_into_higher_and_additional_rates.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_brought_into_higher_and_additional_rates + label: …brought into higher and additional rates + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: …brought into higher and additional rates + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into higher and additional rates, FY2030-31 + ordinal: 0 + column: K + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.threshold_freezes.brought_into_higher_and_additional_rates + source_concept: obr.threshold_freezes.brought_into_higher_and_additional_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 18 (''…brought + into higher and additional rates''), millions of taxpayers. Note: ''With indexation'' for the basic + and higher rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes + frozen thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.brought_into_higher_and_additional_rates.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.brought_into_higher_and_additional_rates.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.brought_into_higher_and_additional_rates.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_brought_into_higher_and_additional_rates + label: …brought into higher and additional rates + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: …brought into higher and additional rates + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: …brought into higher and additional rates, FY2031-32 + ordinal: 0 + column: L + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.threshold_freezes.brought_into_higher_and_additional_rates + source_concept: obr.threshold_freezes.brought_into_higher_and_additional_rates + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 18 (''…brought + into higher and additional rates''), millions of taxpayers. Note: ''With indexation'' for the basic + and higher rates assumes both rise with CPI inflation from March 2021. ''Without indexation'' assumes + frozen thresholds for 2022-23 to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. + Totals may not sum in the table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure.fy2022 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure.fy2022.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure.fy2022 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2022 + period_coverage: + start_date: '2022-04-01' + end_date: '2023-03-31' + basis: fiscal + source_period_label: 2022-23 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure + label: 'Memo: Number of taxpayers removed from ''brought into income tax'' via Pension Tax Allowance + measure' + ordinal: 0 + row_number: 19 + expected_row_header_column: B + expected_row_header: 'Memo: Number of taxpayers removed from ''brought into income tax'' via Pension + Tax Allowance measure' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: 'Memo: Number of taxpayers removed from ''brought into income tax'' via Pension Tax Allowance + measure, FY2022-23' + ordinal: 0 + column: C + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2022-23 + concept: obr.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure + source_concept: obr.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 19 (''Memo: + Number of taxpayers removed from ''brought into income tax'' via Pension Tax Allowance measure''), + millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes both rise + with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for 2022-23 + to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not sum in the + table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure.fy2023 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure.fy2023.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure.fy2023 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2023 + period_coverage: + start_date: '2023-04-01' + end_date: '2024-03-31' + basis: fiscal + source_period_label: 2023-24 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure + label: 'Memo: Number of taxpayers removed from ''brought into income tax'' via Pension Tax Allowance + measure' + ordinal: 0 + row_number: 19 + expected_row_header_column: B + expected_row_header: 'Memo: Number of taxpayers removed from ''brought into income tax'' via Pension + Tax Allowance measure' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: 'Memo: Number of taxpayers removed from ''brought into income tax'' via Pension Tax Allowance + measure, FY2023-24' + ordinal: 0 + column: D + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2023-24 + concept: obr.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure + source_concept: obr.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 19 (''Memo: + Number of taxpayers removed from ''brought into income tax'' via Pension Tax Allowance measure''), + millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes both rise + with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for 2022-23 + to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not sum in the + table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure.fy2024 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure.fy2024.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure.fy2024 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2024 + period_coverage: + start_date: '2024-04-01' + end_date: '2025-03-31' + basis: fiscal + source_period_label: 2024-25 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure + label: 'Memo: Number of taxpayers removed from ''brought into income tax'' via Pension Tax Allowance + measure' + ordinal: 0 + row_number: 19 + expected_row_header_column: B + expected_row_header: 'Memo: Number of taxpayers removed from ''brought into income tax'' via Pension + Tax Allowance measure' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: 'Memo: Number of taxpayers removed from ''brought into income tax'' via Pension Tax Allowance + measure, FY2024-25' + ordinal: 0 + column: E + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2024-25 + concept: obr.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure + source_concept: obr.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 19 (''Memo: + Number of taxpayers removed from ''brought into income tax'' via Pension Tax Allowance measure''), + millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes both rise + with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for 2022-23 + to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not sum in the + table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure.fy2025 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure + label: 'Memo: Number of taxpayers removed from ''brought into income tax'' via Pension Tax Allowance + measure' + ordinal: 0 + row_number: 19 + expected_row_header_column: B + expected_row_header: 'Memo: Number of taxpayers removed from ''brought into income tax'' via Pension + Tax Allowance measure' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: 'Memo: Number of taxpayers removed from ''brought into income tax'' via Pension Tax Allowance + measure, FY2025-26' + ordinal: 0 + column: F + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure + source_concept: obr.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 19 (''Memo: + Number of taxpayers removed from ''brought into income tax'' via Pension Tax Allowance measure''), + millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes both rise + with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for 2022-23 + to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not sum in the + table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure + label: 'Memo: Number of taxpayers removed from ''brought into income tax'' via Pension Tax Allowance + measure' + ordinal: 0 + row_number: 19 + expected_row_header_column: B + expected_row_header: 'Memo: Number of taxpayers removed from ''brought into income tax'' via Pension + Tax Allowance measure' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: 'Memo: Number of taxpayers removed from ''brought into income tax'' via Pension Tax Allowance + measure, FY2026-27' + ordinal: 0 + column: G + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure + source_concept: obr.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 19 (''Memo: + Number of taxpayers removed from ''brought into income tax'' via Pension Tax Allowance measure''), + millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes both rise + with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for 2022-23 + to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not sum in the + table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure + label: 'Memo: Number of taxpayers removed from ''brought into income tax'' via Pension Tax Allowance + measure' + ordinal: 0 + row_number: 19 + expected_row_header_column: B + expected_row_header: 'Memo: Number of taxpayers removed from ''brought into income tax'' via Pension + Tax Allowance measure' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: 'Memo: Number of taxpayers removed from ''brought into income tax'' via Pension Tax Allowance + measure, FY2027-28' + ordinal: 0 + column: H + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure + source_concept: obr.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 19 (''Memo: + Number of taxpayers removed from ''brought into income tax'' via Pension Tax Allowance measure''), + millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes both rise + with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for 2022-23 + to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not sum in the + table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure + label: 'Memo: Number of taxpayers removed from ''brought into income tax'' via Pension Tax Allowance + measure' + ordinal: 0 + row_number: 19 + expected_row_header_column: B + expected_row_header: 'Memo: Number of taxpayers removed from ''brought into income tax'' via Pension + Tax Allowance measure' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: 'Memo: Number of taxpayers removed from ''brought into income tax'' via Pension Tax Allowance + measure, FY2028-29' + ordinal: 0 + column: I + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure + source_concept: obr.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 19 (''Memo: + Number of taxpayers removed from ''brought into income tax'' via Pension Tax Allowance measure''), + millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes both rise + with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for 2022-23 + to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not sum in the + table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure + label: 'Memo: Number of taxpayers removed from ''brought into income tax'' via Pension Tax Allowance + measure' + ordinal: 0 + row_number: 19 + expected_row_header_column: B + expected_row_header: 'Memo: Number of taxpayers removed from ''brought into income tax'' via Pension + Tax Allowance measure' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: 'Memo: Number of taxpayers removed from ''brought into income tax'' via Pension Tax Allowance + measure, FY2029-30' + ordinal: 0 + column: J + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure + source_concept: obr.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 19 (''Memo: + Number of taxpayers removed from ''brought into income tax'' via Pension Tax Allowance measure''), + millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes both rise + with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for 2022-23 + to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not sum in the + table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure + label: 'Memo: Number of taxpayers removed from ''brought into income tax'' via Pension Tax Allowance + measure' + ordinal: 0 + row_number: 19 + expected_row_header_column: B + expected_row_header: 'Memo: Number of taxpayers removed from ''brought into income tax'' via Pension + Tax Allowance measure' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: 'Memo: Number of taxpayers removed from ''brought into income tax'' via Pension Tax Allowance + measure, FY2030-31' + ordinal: 0 + column: K + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure + source_concept: obr.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 19 (''Memo: + Number of taxpayers removed from ''brought into income tax'' via Pension Tax Allowance measure''), + millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes both rise + with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for 2022-23 + to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not sum in the + table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.18' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: taxpayer + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: threshold_freezes_memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure + label: 'Memo: Number of taxpayers removed from ''brought into income tax'' via Pension Tax Allowance + measure' + ordinal: 0 + row_number: 19 + expected_row_header_column: B + expected_row_header: 'Memo: Number of taxpayers removed from ''brought into income tax'' via Pension + Tax Allowance measure' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.18 Effect of threshold freezes on additional taxpayers + label: table title + - column: C + row: 3 + expected_value: Million + label: unit cell + measures: + - measure_id: count + label: 'Memo: Number of taxpayers removed from ''brought into income tax'' via Pension Tax Allowance + measure, FY2031-32' + ordinal: 0 + column: L + source_column_id: count + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure + source_concept: obr.threshold_freezes.memo_number_of_taxpayers_removed_from_brought_into_income_tax_via_pension_tax_allowance_measure + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.18, row 19 (''Memo: + Number of taxpayers removed from ''brought into income tax'' via Pension Tax Allowance measure''), + millions of taxpayers. Note: ''With indexation'' for the basic and higher rates assumes both rise + with CPI inflation from March 2021. ''Without indexation'' assumes frozen thresholds for 2022-23 + to 2030-31 and applies the Pension Tax Allowance for 2027-28 to 2029-30. Totals may not sum in the + table due to rounding.' + unit: count + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.renewables_obligation.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.renewables_obligation.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.renewables_obligation.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.20' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_renewables_obligation + label: Renewables obligation + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Renewables obligation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Renewables obligation, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.environmental_levies.renewables_obligation + source_concept: obr.environmental_levies.renewables_obligation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 6 (''Renewables + obligation''), GBP billion. Note: The ''Environmental levies'' line above is consistent with the + ''Environmental levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.renewables_obligation.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.renewables_obligation.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.renewables_obligation.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_renewables_obligation + label: Renewables obligation + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Renewables obligation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Renewables obligation, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.environmental_levies.renewables_obligation + source_concept: obr.environmental_levies.renewables_obligation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 6 (''Renewables + obligation''), GBP billion. Note: The ''Environmental levies'' line above is consistent with the + ''Environmental levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.renewables_obligation.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.renewables_obligation.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.renewables_obligation.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_renewables_obligation + label: Renewables obligation + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Renewables obligation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Renewables obligation, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.environmental_levies.renewables_obligation + source_concept: obr.environmental_levies.renewables_obligation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 6 (''Renewables + obligation''), GBP billion. Note: The ''Environmental levies'' line above is consistent with the + ''Environmental levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.renewables_obligation.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.renewables_obligation.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.renewables_obligation.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_renewables_obligation + label: Renewables obligation + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Renewables obligation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Renewables obligation, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.environmental_levies.renewables_obligation + source_concept: obr.environmental_levies.renewables_obligation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 6 (''Renewables + obligation''), GBP billion. Note: The ''Environmental levies'' line above is consistent with the + ''Environmental levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.renewables_obligation.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.renewables_obligation.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.renewables_obligation.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_renewables_obligation + label: Renewables obligation + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Renewables obligation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Renewables obligation, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.environmental_levies.renewables_obligation + source_concept: obr.environmental_levies.renewables_obligation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 6 (''Renewables + obligation''), GBP billion. Note: The ''Environmental levies'' line above is consistent with the + ''Environmental levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.renewables_obligation.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.renewables_obligation.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.renewables_obligation.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_renewables_obligation + label: Renewables obligation + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Renewables obligation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Renewables obligation, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.environmental_levies.renewables_obligation + source_concept: obr.environmental_levies.renewables_obligation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 6 (''Renewables + obligation''), GBP billion. Note: The ''Environmental levies'' line above is consistent with the + ''Environmental levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.renewables_obligation.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.renewables_obligation.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.renewables_obligation.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_renewables_obligation + label: Renewables obligation + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Renewables obligation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Renewables obligation, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.environmental_levies.renewables_obligation + source_concept: obr.environmental_levies.renewables_obligation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 6 (''Renewables + obligation''), GBP billion. Note: The ''Environmental levies'' line above is consistent with the + ''Environmental levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.contracts_for_difference.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.contracts_for_difference.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.contracts_for_difference.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.20' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_contracts_for_difference + label: Contracts for difference + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Contracts for difference + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Contracts for difference, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.environmental_levies.contracts_for_difference + source_concept: obr.environmental_levies.contracts_for_difference + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 7 (''Contracts + for difference''), GBP billion. Note: The ''Environmental levies'' line above is consistent with + the ''Environmental levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.contracts_for_difference.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.contracts_for_difference.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.contracts_for_difference.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_contracts_for_difference + label: Contracts for difference + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Contracts for difference + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Contracts for difference, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.environmental_levies.contracts_for_difference + source_concept: obr.environmental_levies.contracts_for_difference + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 7 (''Contracts + for difference''), GBP billion. Note: The ''Environmental levies'' line above is consistent with + the ''Environmental levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.contracts_for_difference.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.contracts_for_difference.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.contracts_for_difference.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_contracts_for_difference + label: Contracts for difference + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Contracts for difference + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Contracts for difference, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.environmental_levies.contracts_for_difference + source_concept: obr.environmental_levies.contracts_for_difference + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 7 (''Contracts + for difference''), GBP billion. Note: The ''Environmental levies'' line above is consistent with + the ''Environmental levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.contracts_for_difference.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.contracts_for_difference.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.contracts_for_difference.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_contracts_for_difference + label: Contracts for difference + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Contracts for difference + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Contracts for difference, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.environmental_levies.contracts_for_difference + source_concept: obr.environmental_levies.contracts_for_difference + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 7 (''Contracts + for difference''), GBP billion. Note: The ''Environmental levies'' line above is consistent with + the ''Environmental levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.contracts_for_difference.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.contracts_for_difference.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.contracts_for_difference.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_contracts_for_difference + label: Contracts for difference + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Contracts for difference + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Contracts for difference, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.environmental_levies.contracts_for_difference + source_concept: obr.environmental_levies.contracts_for_difference + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 7 (''Contracts + for difference''), GBP billion. Note: The ''Environmental levies'' line above is consistent with + the ''Environmental levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.contracts_for_difference.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.contracts_for_difference.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.contracts_for_difference.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_contracts_for_difference + label: Contracts for difference + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Contracts for difference + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Contracts for difference, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.environmental_levies.contracts_for_difference + source_concept: obr.environmental_levies.contracts_for_difference + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 7 (''Contracts + for difference''), GBP billion. Note: The ''Environmental levies'' line above is consistent with + the ''Environmental levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.contracts_for_difference.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.contracts_for_difference.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.contracts_for_difference.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_contracts_for_difference + label: Contracts for difference + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: Contracts for difference + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Contracts for difference, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.environmental_levies.contracts_for_difference + source_concept: obr.environmental_levies.contracts_for_difference + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 7 (''Contracts + for difference''), GBP billion. Note: The ''Environmental levies'' line above is consistent with + the ''Environmental levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.capacity_market.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.capacity_market.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.capacity_market.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.20' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_capacity_market + label: Capacity market1 + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Capacity market1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Capacity market1, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.environmental_levies.capacity_market + source_concept: obr.environmental_levies.capacity_market + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 8 (''Capacity + market1''), GBP billion. Footnote 1: The ONS have yet to include capacity market auctions and the + Sizewell C RAB charge in their outturn numbers. If they were included, they would have been £1.6 + billion and £0.5 billion respectively in 2025-26. Note: The ''Environmental levies'' line above + is consistent with the ''Environmental levies'' line in Table A.5 of the October 2026 Economic and + fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.capacity_market.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.capacity_market.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.capacity_market.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_capacity_market + label: Capacity market1 + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Capacity market1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Capacity market1, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.environmental_levies.capacity_market + source_concept: obr.environmental_levies.capacity_market + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 8 (''Capacity + market1''), GBP billion. Footnote 1: The ONS have yet to include capacity market auctions and the + Sizewell C RAB charge in their outturn numbers. If they were included, they would have been £1.6 + billion and £0.5 billion respectively in 2025-26. Note: The ''Environmental levies'' line above + is consistent with the ''Environmental levies'' line in Table A.5 of the October 2026 Economic and + fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.capacity_market.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.capacity_market.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.capacity_market.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_capacity_market + label: Capacity market1 + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Capacity market1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Capacity market1, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.environmental_levies.capacity_market + source_concept: obr.environmental_levies.capacity_market + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 8 (''Capacity + market1''), GBP billion. Footnote 1: The ONS have yet to include capacity market auctions and the + Sizewell C RAB charge in their outturn numbers. If they were included, they would have been £1.6 + billion and £0.5 billion respectively in 2025-26. Note: The ''Environmental levies'' line above + is consistent with the ''Environmental levies'' line in Table A.5 of the October 2026 Economic and + fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.capacity_market.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.capacity_market.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.capacity_market.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_capacity_market + label: Capacity market1 + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Capacity market1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Capacity market1, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.environmental_levies.capacity_market + source_concept: obr.environmental_levies.capacity_market + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 8 (''Capacity + market1''), GBP billion. Footnote 1: The ONS have yet to include capacity market auctions and the + Sizewell C RAB charge in their outturn numbers. If they were included, they would have been £1.6 + billion and £0.5 billion respectively in 2025-26. Note: The ''Environmental levies'' line above + is consistent with the ''Environmental levies'' line in Table A.5 of the October 2026 Economic and + fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.capacity_market.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.capacity_market.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.capacity_market.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_capacity_market + label: Capacity market1 + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Capacity market1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Capacity market1, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.environmental_levies.capacity_market + source_concept: obr.environmental_levies.capacity_market + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 8 (''Capacity + market1''), GBP billion. Footnote 1: The ONS have yet to include capacity market auctions and the + Sizewell C RAB charge in their outturn numbers. If they were included, they would have been £1.6 + billion and £0.5 billion respectively in 2025-26. Note: The ''Environmental levies'' line above + is consistent with the ''Environmental levies'' line in Table A.5 of the October 2026 Economic and + fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.capacity_market.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.capacity_market.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.capacity_market.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_capacity_market + label: Capacity market1 + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Capacity market1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Capacity market1, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.environmental_levies.capacity_market + source_concept: obr.environmental_levies.capacity_market + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 8 (''Capacity + market1''), GBP billion. Footnote 1: The ONS have yet to include capacity market auctions and the + Sizewell C RAB charge in their outturn numbers. If they were included, they would have been £1.6 + billion and £0.5 billion respectively in 2025-26. Note: The ''Environmental levies'' line above + is consistent with the ''Environmental levies'' line in Table A.5 of the October 2026 Economic and + fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.capacity_market.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.capacity_market.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.capacity_market.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_capacity_market + label: Capacity market1 + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Capacity market1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Capacity market1, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.environmental_levies.capacity_market + source_concept: obr.environmental_levies.capacity_market + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 8 (''Capacity + market1''), GBP billion. Footnote 1: The ONS have yet to include capacity market auctions and the + Sizewell C RAB charge in their outturn numbers. If they were included, they would have been £1.6 + billion and £0.5 billion respectively in 2025-26. Note: The ''Environmental levies'' line above + is consistent with the ''Environmental levies'' line in Table A.5 of the October 2026 Economic and + fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.green_gas_levy.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.green_gas_levy.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.green_gas_levy.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.20' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_green_gas_levy + label: Green gas levy + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Green gas levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Green gas levy, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.environmental_levies.green_gas_levy + source_concept: obr.environmental_levies.green_gas_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 9 (''Green + gas levy''), GBP billion. Note: The ''Environmental levies'' line above is consistent with the ''Environmental + levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.green_gas_levy.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.green_gas_levy.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.green_gas_levy.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_green_gas_levy + label: Green gas levy + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Green gas levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Green gas levy, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.environmental_levies.green_gas_levy + source_concept: obr.environmental_levies.green_gas_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 9 (''Green + gas levy''), GBP billion. Note: The ''Environmental levies'' line above is consistent with the ''Environmental + levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.green_gas_levy.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.green_gas_levy.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.green_gas_levy.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_green_gas_levy + label: Green gas levy + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Green gas levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Green gas levy, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.environmental_levies.green_gas_levy + source_concept: obr.environmental_levies.green_gas_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 9 (''Green + gas levy''), GBP billion. Note: The ''Environmental levies'' line above is consistent with the ''Environmental + levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.green_gas_levy.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.green_gas_levy.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.green_gas_levy.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_green_gas_levy + label: Green gas levy + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Green gas levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Green gas levy, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.environmental_levies.green_gas_levy + source_concept: obr.environmental_levies.green_gas_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 9 (''Green + gas levy''), GBP billion. Note: The ''Environmental levies'' line above is consistent with the ''Environmental + levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.green_gas_levy.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.green_gas_levy.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.green_gas_levy.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_green_gas_levy + label: Green gas levy + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Green gas levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Green gas levy, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.environmental_levies.green_gas_levy + source_concept: obr.environmental_levies.green_gas_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 9 (''Green + gas levy''), GBP billion. Note: The ''Environmental levies'' line above is consistent with the ''Environmental + levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.green_gas_levy.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.green_gas_levy.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.green_gas_levy.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_green_gas_levy + label: Green gas levy + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Green gas levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Green gas levy, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.environmental_levies.green_gas_levy + source_concept: obr.environmental_levies.green_gas_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 9 (''Green + gas levy''), GBP billion. Note: The ''Environmental levies'' line above is consistent with the ''Environmental + levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.green_gas_levy.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.green_gas_levy.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.green_gas_levy.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_green_gas_levy + label: Green gas levy + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Green gas levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Green gas levy, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.environmental_levies.green_gas_levy + source_concept: obr.environmental_levies.green_gas_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 9 (''Green + gas levy''), GBP billion. Note: The ''Environmental levies'' line above is consistent with the ''Environmental + levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.warm_home_discount.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.warm_home_discount.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.warm_home_discount.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.20' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_warm_home_discount + label: Warm home discount + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Warm home discount + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Warm home discount, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.environmental_levies.warm_home_discount + source_concept: obr.environmental_levies.warm_home_discount + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 10 (''Warm + home discount''), GBP billion. Note: The ''Environmental levies'' line above is consistent with + the ''Environmental levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.warm_home_discount.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.warm_home_discount.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.warm_home_discount.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_warm_home_discount + label: Warm home discount + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Warm home discount + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Warm home discount, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.environmental_levies.warm_home_discount + source_concept: obr.environmental_levies.warm_home_discount + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 10 (''Warm + home discount''), GBP billion. Note: The ''Environmental levies'' line above is consistent with + the ''Environmental levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.warm_home_discount.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.warm_home_discount.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.warm_home_discount.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_warm_home_discount + label: Warm home discount + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Warm home discount + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Warm home discount, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.environmental_levies.warm_home_discount + source_concept: obr.environmental_levies.warm_home_discount + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 10 (''Warm + home discount''), GBP billion. Note: The ''Environmental levies'' line above is consistent with + the ''Environmental levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.warm_home_discount.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.warm_home_discount.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.warm_home_discount.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_warm_home_discount + label: Warm home discount + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Warm home discount + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Warm home discount, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.environmental_levies.warm_home_discount + source_concept: obr.environmental_levies.warm_home_discount + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 10 (''Warm + home discount''), GBP billion. Note: The ''Environmental levies'' line above is consistent with + the ''Environmental levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.warm_home_discount.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.warm_home_discount.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.warm_home_discount.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_warm_home_discount + label: Warm home discount + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Warm home discount + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Warm home discount, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.environmental_levies.warm_home_discount + source_concept: obr.environmental_levies.warm_home_discount + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 10 (''Warm + home discount''), GBP billion. Note: The ''Environmental levies'' line above is consistent with + the ''Environmental levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.warm_home_discount.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.warm_home_discount.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.warm_home_discount.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_warm_home_discount + label: Warm home discount + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Warm home discount + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Warm home discount, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.environmental_levies.warm_home_discount + source_concept: obr.environmental_levies.warm_home_discount + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 10 (''Warm + home discount''), GBP billion. Note: The ''Environmental levies'' line above is consistent with + the ''Environmental levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.warm_home_discount.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.warm_home_discount.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.warm_home_discount.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_warm_home_discount + label: Warm home discount + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Warm home discount + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Warm home discount, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.environmental_levies.warm_home_discount + source_concept: obr.environmental_levies.warm_home_discount + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 10 (''Warm + home discount''), GBP billion. Note: The ''Environmental levies'' line above is consistent with + the ''Environmental levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.sizewell_c_rab_levy.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.sizewell_c_rab_levy.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.sizewell_c_rab_levy.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.20' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_sizewell_c_rab_levy + label: Sizewell C RAB levy1 + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Sizewell C RAB levy1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Sizewell C RAB levy1, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.environmental_levies.sizewell_c_rab_levy + source_concept: obr.environmental_levies.sizewell_c_rab_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 11 (''Sizewell + C RAB levy1''), GBP billion. Footnote 1: The ONS have yet to include capacity market auctions and + the Sizewell C RAB charge in their outturn numbers. If they were included, they would have been + £1.6 billion and £0.5 billion respectively in 2025-26. Note: The ''Environmental levies'' line above + is consistent with the ''Environmental levies'' line in Table A.5 of the October 2026 Economic and + fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.sizewell_c_rab_levy.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.sizewell_c_rab_levy.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.sizewell_c_rab_levy.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_sizewell_c_rab_levy + label: Sizewell C RAB levy1 + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Sizewell C RAB levy1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Sizewell C RAB levy1, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.environmental_levies.sizewell_c_rab_levy + source_concept: obr.environmental_levies.sizewell_c_rab_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 11 (''Sizewell + C RAB levy1''), GBP billion. Footnote 1: The ONS have yet to include capacity market auctions and + the Sizewell C RAB charge in their outturn numbers. If they were included, they would have been + £1.6 billion and £0.5 billion respectively in 2025-26. Note: The ''Environmental levies'' line above + is consistent with the ''Environmental levies'' line in Table A.5 of the October 2026 Economic and + fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.sizewell_c_rab_levy.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.sizewell_c_rab_levy.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.sizewell_c_rab_levy.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_sizewell_c_rab_levy + label: Sizewell C RAB levy1 + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Sizewell C RAB levy1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Sizewell C RAB levy1, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.environmental_levies.sizewell_c_rab_levy + source_concept: obr.environmental_levies.sizewell_c_rab_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 11 (''Sizewell + C RAB levy1''), GBP billion. Footnote 1: The ONS have yet to include capacity market auctions and + the Sizewell C RAB charge in their outturn numbers. If they were included, they would have been + £1.6 billion and £0.5 billion respectively in 2025-26. Note: The ''Environmental levies'' line above + is consistent with the ''Environmental levies'' line in Table A.5 of the October 2026 Economic and + fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.sizewell_c_rab_levy.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.sizewell_c_rab_levy.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.sizewell_c_rab_levy.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_sizewell_c_rab_levy + label: Sizewell C RAB levy1 + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Sizewell C RAB levy1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Sizewell C RAB levy1, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.environmental_levies.sizewell_c_rab_levy + source_concept: obr.environmental_levies.sizewell_c_rab_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 11 (''Sizewell + C RAB levy1''), GBP billion. Footnote 1: The ONS have yet to include capacity market auctions and + the Sizewell C RAB charge in their outturn numbers. If they were included, they would have been + £1.6 billion and £0.5 billion respectively in 2025-26. Note: The ''Environmental levies'' line above + is consistent with the ''Environmental levies'' line in Table A.5 of the October 2026 Economic and + fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.sizewell_c_rab_levy.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.sizewell_c_rab_levy.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.sizewell_c_rab_levy.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_sizewell_c_rab_levy + label: Sizewell C RAB levy1 + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Sizewell C RAB levy1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Sizewell C RAB levy1, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.environmental_levies.sizewell_c_rab_levy + source_concept: obr.environmental_levies.sizewell_c_rab_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 11 (''Sizewell + C RAB levy1''), GBP billion. Footnote 1: The ONS have yet to include capacity market auctions and + the Sizewell C RAB charge in their outturn numbers. If they were included, they would have been + £1.6 billion and £0.5 billion respectively in 2025-26. Note: The ''Environmental levies'' line above + is consistent with the ''Environmental levies'' line in Table A.5 of the October 2026 Economic and + fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.sizewell_c_rab_levy.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.sizewell_c_rab_levy.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.sizewell_c_rab_levy.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_sizewell_c_rab_levy + label: Sizewell C RAB levy1 + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Sizewell C RAB levy1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Sizewell C RAB levy1, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.environmental_levies.sizewell_c_rab_levy + source_concept: obr.environmental_levies.sizewell_c_rab_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 11 (''Sizewell + C RAB levy1''), GBP billion. Footnote 1: The ONS have yet to include capacity market auctions and + the Sizewell C RAB charge in their outturn numbers. If they were included, they would have been + £1.6 billion and £0.5 billion respectively in 2025-26. Note: The ''Environmental levies'' line above + is consistent with the ''Environmental levies'' line in Table A.5 of the October 2026 Economic and + fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.sizewell_c_rab_levy.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.sizewell_c_rab_levy.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.sizewell_c_rab_levy.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_sizewell_c_rab_levy + label: Sizewell C RAB levy1 + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Sizewell C RAB levy1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Sizewell C RAB levy1, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.environmental_levies.sizewell_c_rab_levy + source_concept: obr.environmental_levies.sizewell_c_rab_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 11 (''Sizewell + C RAB levy1''), GBP billion. Footnote 1: The ONS have yet to include capacity market auctions and + the Sizewell C RAB charge in their outturn numbers. If they were included, they would have been + £1.6 billion and £0.5 billion respectively in 2025-26. Note: The ''Environmental levies'' line above + is consistent with the ''Environmental levies'' line in Table A.5 of the October 2026 Economic and + fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.feed_in_tariffs.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.feed_in_tariffs.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.feed_in_tariffs.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.20' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_feed_in_tariffs + label: Feed-in tariffs + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Feed-in tariffs + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Feed-in tariffs, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.environmental_levies.feed_in_tariffs + source_concept: obr.environmental_levies.feed_in_tariffs + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 12 (''Feed-in + tariffs''), GBP billion. Note: The ''Environmental levies'' line above is consistent with the ''Environmental + levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.feed_in_tariffs.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.feed_in_tariffs.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.feed_in_tariffs.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_feed_in_tariffs + label: Feed-in tariffs + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Feed-in tariffs + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Feed-in tariffs, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.environmental_levies.feed_in_tariffs + source_concept: obr.environmental_levies.feed_in_tariffs + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 12 (''Feed-in + tariffs''), GBP billion. Note: The ''Environmental levies'' line above is consistent with the ''Environmental + levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.feed_in_tariffs.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.feed_in_tariffs.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.feed_in_tariffs.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_feed_in_tariffs + label: Feed-in tariffs + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Feed-in tariffs + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Feed-in tariffs, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.environmental_levies.feed_in_tariffs + source_concept: obr.environmental_levies.feed_in_tariffs + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 12 (''Feed-in + tariffs''), GBP billion. Note: The ''Environmental levies'' line above is consistent with the ''Environmental + levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.feed_in_tariffs.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.feed_in_tariffs.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.feed_in_tariffs.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_feed_in_tariffs + label: Feed-in tariffs + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Feed-in tariffs + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Feed-in tariffs, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.environmental_levies.feed_in_tariffs + source_concept: obr.environmental_levies.feed_in_tariffs + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 12 (''Feed-in + tariffs''), GBP billion. Note: The ''Environmental levies'' line above is consistent with the ''Environmental + levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.feed_in_tariffs.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.feed_in_tariffs.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.feed_in_tariffs.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_feed_in_tariffs + label: Feed-in tariffs + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Feed-in tariffs + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Feed-in tariffs, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.environmental_levies.feed_in_tariffs + source_concept: obr.environmental_levies.feed_in_tariffs + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 12 (''Feed-in + tariffs''), GBP billion. Note: The ''Environmental levies'' line above is consistent with the ''Environmental + levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.feed_in_tariffs.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.feed_in_tariffs.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.feed_in_tariffs.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_feed_in_tariffs + label: Feed-in tariffs + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Feed-in tariffs + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Feed-in tariffs, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.environmental_levies.feed_in_tariffs + source_concept: obr.environmental_levies.feed_in_tariffs + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 12 (''Feed-in + tariffs''), GBP billion. Note: The ''Environmental levies'' line above is consistent with the ''Environmental + levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.feed_in_tariffs.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.feed_in_tariffs.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.feed_in_tariffs.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_feed_in_tariffs + label: Feed-in tariffs + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Feed-in tariffs + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Feed-in tariffs, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.environmental_levies.feed_in_tariffs + source_concept: obr.environmental_levies.feed_in_tariffs + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 12 (''Feed-in + tariffs''), GBP billion. Note: The ''Environmental levies'' line above is consistent with the ''Environmental + levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.environmental_levies.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.environmental_levies.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.environmental_levies.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.20' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_environmental_levies + label: Environmental levies + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Environmental levies + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Environmental levies, FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.environmental_levies.environmental_levies + source_concept: obr.environmental_levies.environmental_levies + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 13 (''Environmental + levies''), GBP billion. Note: The ''Environmental levies'' line above is consistent with the ''Environmental + levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.environmental_levies.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.environmental_levies.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.environmental_levies.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_environmental_levies + label: Environmental levies + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Environmental levies + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Environmental levies, FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.environmental_levies.environmental_levies + source_concept: obr.environmental_levies.environmental_levies + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 13 (''Environmental + levies''), GBP billion. Note: The ''Environmental levies'' line above is consistent with the ''Environmental + levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.environmental_levies.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.environmental_levies.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.environmental_levies.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_environmental_levies + label: Environmental levies + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Environmental levies + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Environmental levies, FY2027-28 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.environmental_levies.environmental_levies + source_concept: obr.environmental_levies.environmental_levies + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 13 (''Environmental + levies''), GBP billion. Note: The ''Environmental levies'' line above is consistent with the ''Environmental + levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.environmental_levies.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.environmental_levies.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.environmental_levies.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_environmental_levies + label: Environmental levies + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Environmental levies + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Environmental levies, FY2028-29 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.environmental_levies.environmental_levies + source_concept: obr.environmental_levies.environmental_levies + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 13 (''Environmental + levies''), GBP billion. Note: The ''Environmental levies'' line above is consistent with the ''Environmental + levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.environmental_levies.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.environmental_levies.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.environmental_levies.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_environmental_levies + label: Environmental levies + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Environmental levies + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Environmental levies, FY2029-30 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.environmental_levies.environmental_levies + source_concept: obr.environmental_levies.environmental_levies + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 13 (''Environmental + levies''), GBP billion. Note: The ''Environmental levies'' line above is consistent with the ''Environmental + levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.environmental_levies.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.environmental_levies.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.environmental_levies.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_environmental_levies + label: Environmental levies + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Environmental levies + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Environmental levies, FY2030-31 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.environmental_levies.environmental_levies + source_concept: obr.environmental_levies.environmental_levies + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 13 (''Environmental + levies''), GBP billion. Note: The ''Environmental levies'' line above is consistent with the ''Environmental + levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.environmental_levies.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.environmental_levies.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.environmental_levies.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_environmental_levies + label: Environmental levies + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Environmental levies + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: Environmental levies, FY2031-32 + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.environmental_levies.environmental_levies + source_concept: obr.environmental_levies.environmental_levies + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 13 (''Environmental + levies''), GBP billion. Note: The ''Environmental levies'' line above is consistent with the ''Environmental + levies'' line in Table A.5 of the October 2026 Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.20' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_memo_expenditure_on_renewable_heat_incentive_rhi + label: 'Memo: Expenditure on renewable heat incentive (RHI)' + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: 'Memo: Expenditure on renewable heat incentive (RHI)' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Memo: Expenditure on renewable heat incentive (RHI), FY2025-26' + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi + source_concept: obr.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 14 (''Memo: + Expenditure on renewable heat incentive (RHI)''), GBP billion. Note: The ''Environmental levies'' + line above is consistent with the ''Environmental levies'' line in Table A.5 of the October 2026 + Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_memo_expenditure_on_renewable_heat_incentive_rhi + label: 'Memo: Expenditure on renewable heat incentive (RHI)' + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: 'Memo: Expenditure on renewable heat incentive (RHI)' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Memo: Expenditure on renewable heat incentive (RHI), FY2026-27' + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi + source_concept: obr.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 14 (''Memo: + Expenditure on renewable heat incentive (RHI)''), GBP billion. Note: The ''Environmental levies'' + line above is consistent with the ''Environmental levies'' line in Table A.5 of the October 2026 + Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_memo_expenditure_on_renewable_heat_incentive_rhi + label: 'Memo: Expenditure on renewable heat incentive (RHI)' + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: 'Memo: Expenditure on renewable heat incentive (RHI)' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Memo: Expenditure on renewable heat incentive (RHI), FY2027-28' + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi + source_concept: obr.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 14 (''Memo: + Expenditure on renewable heat incentive (RHI)''), GBP billion. Note: The ''Environmental levies'' + line above is consistent with the ''Environmental levies'' line in Table A.5 of the October 2026 + Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_memo_expenditure_on_renewable_heat_incentive_rhi + label: 'Memo: Expenditure on renewable heat incentive (RHI)' + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: 'Memo: Expenditure on renewable heat incentive (RHI)' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Memo: Expenditure on renewable heat incentive (RHI), FY2028-29' + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi + source_concept: obr.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 14 (''Memo: + Expenditure on renewable heat incentive (RHI)''), GBP billion. Note: The ''Environmental levies'' + line above is consistent with the ''Environmental levies'' line in Table A.5 of the October 2026 + Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_memo_expenditure_on_renewable_heat_incentive_rhi + label: 'Memo: Expenditure on renewable heat incentive (RHI)' + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: 'Memo: Expenditure on renewable heat incentive (RHI)' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Memo: Expenditure on renewable heat incentive (RHI), FY2029-30' + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi + source_concept: obr.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 14 (''Memo: + Expenditure on renewable heat incentive (RHI)''), GBP billion. Note: The ''Environmental levies'' + line above is consistent with the ''Environmental levies'' line in Table A.5 of the October 2026 + Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_memo_expenditure_on_renewable_heat_incentive_rhi + label: 'Memo: Expenditure on renewable heat incentive (RHI)' + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: 'Memo: Expenditure on renewable heat incentive (RHI)' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Memo: Expenditure on renewable heat incentive (RHI), FY2030-31' + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi + source_concept: obr.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 14 (''Memo: + Expenditure on renewable heat incentive (RHI)''), GBP billion. Note: The ''Environmental levies'' + line above is consistent with the ''Environmental levies'' line in Table A.5 of the October 2026 + Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.20' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: environmental_levies_memo_expenditure_on_renewable_heat_incentive_rhi + label: 'Memo: Expenditure on renewable heat incentive (RHI)' + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: 'Memo: Expenditure on renewable heat incentive (RHI)' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.20 Environmental levies + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + measures: + - measure_id: amount + label: 'Memo: Expenditure on renewable heat incentive (RHI), FY2031-32' + ordinal: 0 + column: I + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi + source_concept: obr.environmental_levies.memo_expenditure_on_renewable_heat_incentive_rhi + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.20, row 14 (''Memo: + Expenditure on renewable heat incentive (RHI)''), GBP billion. Note: The ''Environmental levies'' + line above is consistent with the ''Environmental levies'' line in Table A.5 of the October 2026 + Economic and fiscal outlook.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.a_capture_price_gbp_mwh.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.a_capture_price_gbp_mwh.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.a_capture_price_gbp_mwh.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_a_capture_price_gbp_mwh + label: (a) Capture price (GBP/MWh)1 + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: (a) Capture price (GBP/MWh)1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: price + label: (a) Capture price (GBP/MWh)1, FY2026-27 + ordinal: 0 + column: C + source_column_id: price + expected_column_header_row: 4 + expected_column_header: 2026-27 + concept: obr.contracts_for_difference_drivers.a_capture_price_gbp_mwh + source_concept: obr.contracts_for_difference_drivers.a_capture_price_gbp_mwh + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 5 (''(a) Capture + price (GBP/MWh)1''), GBP per MWh. Footnote 1: Wholesale electricity price based on market expectations. + The table states each row''s unit in its label. Source: DESNZ, OBR' + unit: gbp_per_mwh + aggregation: mean + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.a_capture_price_gbp_mwh.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.a_capture_price_gbp_mwh.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.a_capture_price_gbp_mwh.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_a_capture_price_gbp_mwh + label: (a) Capture price (GBP/MWh)1 + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: (a) Capture price (GBP/MWh)1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: price + label: (a) Capture price (GBP/MWh)1, FY2027-28 + ordinal: 0 + column: D + source_column_id: price + expected_column_header_row: 4 + expected_column_header: 2027-28 + concept: obr.contracts_for_difference_drivers.a_capture_price_gbp_mwh + source_concept: obr.contracts_for_difference_drivers.a_capture_price_gbp_mwh + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 5 (''(a) Capture + price (GBP/MWh)1''), GBP per MWh. Footnote 1: Wholesale electricity price based on market expectations. + The table states each row''s unit in its label. Source: DESNZ, OBR' + unit: gbp_per_mwh + aggregation: mean + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.a_capture_price_gbp_mwh.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.a_capture_price_gbp_mwh.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.a_capture_price_gbp_mwh.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_a_capture_price_gbp_mwh + label: (a) Capture price (GBP/MWh)1 + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: (a) Capture price (GBP/MWh)1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: price + label: (a) Capture price (GBP/MWh)1, FY2028-29 + ordinal: 0 + column: E + source_column_id: price + expected_column_header_row: 4 + expected_column_header: 2028-29 + concept: obr.contracts_for_difference_drivers.a_capture_price_gbp_mwh + source_concept: obr.contracts_for_difference_drivers.a_capture_price_gbp_mwh + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 5 (''(a) Capture + price (GBP/MWh)1''), GBP per MWh. Footnote 1: Wholesale electricity price based on market expectations. + The table states each row''s unit in its label. Source: DESNZ, OBR' + unit: gbp_per_mwh + aggregation: mean + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.a_capture_price_gbp_mwh.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.a_capture_price_gbp_mwh.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.a_capture_price_gbp_mwh.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_a_capture_price_gbp_mwh + label: (a) Capture price (GBP/MWh)1 + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: (a) Capture price (GBP/MWh)1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: price + label: (a) Capture price (GBP/MWh)1, FY2029-30 + ordinal: 0 + column: F + source_column_id: price + expected_column_header_row: 4 + expected_column_header: 2029-30 + concept: obr.contracts_for_difference_drivers.a_capture_price_gbp_mwh + source_concept: obr.contracts_for_difference_drivers.a_capture_price_gbp_mwh + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 5 (''(a) Capture + price (GBP/MWh)1''), GBP per MWh. Footnote 1: Wholesale electricity price based on market expectations. + The table states each row''s unit in its label. Source: DESNZ, OBR' + unit: gbp_per_mwh + aggregation: mean + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.a_capture_price_gbp_mwh.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.a_capture_price_gbp_mwh.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.a_capture_price_gbp_mwh.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_a_capture_price_gbp_mwh + label: (a) Capture price (GBP/MWh)1 + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: (a) Capture price (GBP/MWh)1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: price + label: (a) Capture price (GBP/MWh)1, FY2030-31 + ordinal: 0 + column: G + source_column_id: price + expected_column_header_row: 4 + expected_column_header: 2030-31 + concept: obr.contracts_for_difference_drivers.a_capture_price_gbp_mwh + source_concept: obr.contracts_for_difference_drivers.a_capture_price_gbp_mwh + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 5 (''(a) Capture + price (GBP/MWh)1''), GBP per MWh. Footnote 1: Wholesale electricity price based on market expectations. + The table states each row''s unit in its label. Source: DESNZ, OBR' + unit: gbp_per_mwh + aggregation: mean + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.a_capture_price_gbp_mwh.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.a_capture_price_gbp_mwh.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.a_capture_price_gbp_mwh.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_a_capture_price_gbp_mwh + label: (a) Capture price (GBP/MWh)1 + ordinal: 0 + row_number: 5 + expected_row_header_column: B + expected_row_header: (a) Capture price (GBP/MWh)1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: price + label: (a) Capture price (GBP/MWh)1, FY2031-32 + ordinal: 0 + column: H + source_column_id: price + expected_column_header_row: 4 + expected_column_header: 2031-32 + concept: obr.contracts_for_difference_drivers.a_capture_price_gbp_mwh + source_concept: obr.contracts_for_difference_drivers.a_capture_price_gbp_mwh + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 5 (''(a) Capture + price (GBP/MWh)1''), GBP per MWh. Footnote 1: Wholesale electricity price based on market expectations. + The table states each row''s unit in its label. Source: DESNZ, OBR' + unit: gbp_per_mwh + aggregation: mean + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.b_strike_price_gbp_mwh.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.b_strike_price_gbp_mwh.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.b_strike_price_gbp_mwh.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_b_strike_price_gbp_mwh + label: (b) Strike price (GBP/MWh) + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: (b) Strike price (GBP/MWh) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: price + label: (b) Strike price (GBP/MWh), FY2026-27 + ordinal: 0 + column: C + source_column_id: price + expected_column_header_row: 4 + expected_column_header: 2026-27 + concept: obr.contracts_for_difference_drivers.b_strike_price_gbp_mwh + source_concept: obr.contracts_for_difference_drivers.b_strike_price_gbp_mwh + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 6 (''(b) Strike + price (GBP/MWh)''), GBP per MWh. The table states each row''s unit in its label. Source: DESNZ, + OBR' + unit: gbp_per_mwh + aggregation: mean + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.b_strike_price_gbp_mwh.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.b_strike_price_gbp_mwh.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.b_strike_price_gbp_mwh.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_b_strike_price_gbp_mwh + label: (b) Strike price (GBP/MWh) + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: (b) Strike price (GBP/MWh) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: price + label: (b) Strike price (GBP/MWh), FY2027-28 + ordinal: 0 + column: D + source_column_id: price + expected_column_header_row: 4 + expected_column_header: 2027-28 + concept: obr.contracts_for_difference_drivers.b_strike_price_gbp_mwh + source_concept: obr.contracts_for_difference_drivers.b_strike_price_gbp_mwh + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 6 (''(b) Strike + price (GBP/MWh)''), GBP per MWh. The table states each row''s unit in its label. Source: DESNZ, + OBR' + unit: gbp_per_mwh + aggregation: mean + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.b_strike_price_gbp_mwh.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.b_strike_price_gbp_mwh.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.b_strike_price_gbp_mwh.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_b_strike_price_gbp_mwh + label: (b) Strike price (GBP/MWh) + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: (b) Strike price (GBP/MWh) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: price + label: (b) Strike price (GBP/MWh), FY2028-29 + ordinal: 0 + column: E + source_column_id: price + expected_column_header_row: 4 + expected_column_header: 2028-29 + concept: obr.contracts_for_difference_drivers.b_strike_price_gbp_mwh + source_concept: obr.contracts_for_difference_drivers.b_strike_price_gbp_mwh + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 6 (''(b) Strike + price (GBP/MWh)''), GBP per MWh. The table states each row''s unit in its label. Source: DESNZ, + OBR' + unit: gbp_per_mwh + aggregation: mean + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.b_strike_price_gbp_mwh.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.b_strike_price_gbp_mwh.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.b_strike_price_gbp_mwh.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_b_strike_price_gbp_mwh + label: (b) Strike price (GBP/MWh) + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: (b) Strike price (GBP/MWh) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: price + label: (b) Strike price (GBP/MWh), FY2029-30 + ordinal: 0 + column: F + source_column_id: price + expected_column_header_row: 4 + expected_column_header: 2029-30 + concept: obr.contracts_for_difference_drivers.b_strike_price_gbp_mwh + source_concept: obr.contracts_for_difference_drivers.b_strike_price_gbp_mwh + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 6 (''(b) Strike + price (GBP/MWh)''), GBP per MWh. The table states each row''s unit in its label. Source: DESNZ, + OBR' + unit: gbp_per_mwh + aggregation: mean + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.b_strike_price_gbp_mwh.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.b_strike_price_gbp_mwh.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.b_strike_price_gbp_mwh.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_b_strike_price_gbp_mwh + label: (b) Strike price (GBP/MWh) + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: (b) Strike price (GBP/MWh) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: price + label: (b) Strike price (GBP/MWh), FY2030-31 + ordinal: 0 + column: G + source_column_id: price + expected_column_header_row: 4 + expected_column_header: 2030-31 + concept: obr.contracts_for_difference_drivers.b_strike_price_gbp_mwh + source_concept: obr.contracts_for_difference_drivers.b_strike_price_gbp_mwh + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 6 (''(b) Strike + price (GBP/MWh)''), GBP per MWh. The table states each row''s unit in its label. Source: DESNZ, + OBR' + unit: gbp_per_mwh + aggregation: mean + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.b_strike_price_gbp_mwh.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.b_strike_price_gbp_mwh.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.b_strike_price_gbp_mwh.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_b_strike_price_gbp_mwh + label: (b) Strike price (GBP/MWh) + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: (b) Strike price (GBP/MWh) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: price + label: (b) Strike price (GBP/MWh), FY2031-32 + ordinal: 0 + column: H + source_column_id: price + expected_column_header_row: 4 + expected_column_header: 2031-32 + concept: obr.contracts_for_difference_drivers.b_strike_price_gbp_mwh + source_concept: obr.contracts_for_difference_drivers.b_strike_price_gbp_mwh + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 6 (''(b) Strike + price (GBP/MWh)''), GBP per MWh. The table states each row''s unit in its label. Source: DESNZ, + OBR' + unit: gbp_per_mwh + aggregation: mean + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_b_a_difference.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_b_a_difference.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_b_a_difference.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_c_b_a_difference + label: (c = b-a) Difference + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: '(c = b-a) Difference ' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: price + label: (c = b-a) Difference, FY2026-27 + ordinal: 0 + column: C + source_column_id: price + expected_column_header_row: 4 + expected_column_header: 2026-27 + concept: obr.contracts_for_difference_drivers.c_b_a_difference + source_concept: obr.contracts_for_difference_drivers.c_b_a_difference + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 7 (''(c = + b-a) Difference''), GBP per MWh. The table states each row''s unit in its label. Source: DESNZ, + OBR' + unit: gbp_per_mwh + aggregation: mean + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_b_a_difference.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_b_a_difference.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_b_a_difference.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_c_b_a_difference + label: (c = b-a) Difference + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: '(c = b-a) Difference ' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: price + label: (c = b-a) Difference, FY2027-28 + ordinal: 0 + column: D + source_column_id: price + expected_column_header_row: 4 + expected_column_header: 2027-28 + concept: obr.contracts_for_difference_drivers.c_b_a_difference + source_concept: obr.contracts_for_difference_drivers.c_b_a_difference + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 7 (''(c = + b-a) Difference''), GBP per MWh. The table states each row''s unit in its label. Source: DESNZ, + OBR' + unit: gbp_per_mwh + aggregation: mean + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_b_a_difference.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_b_a_difference.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_b_a_difference.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_c_b_a_difference + label: (c = b-a) Difference + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: '(c = b-a) Difference ' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: price + label: (c = b-a) Difference, FY2028-29 + ordinal: 0 + column: E + source_column_id: price + expected_column_header_row: 4 + expected_column_header: 2028-29 + concept: obr.contracts_for_difference_drivers.c_b_a_difference + source_concept: obr.contracts_for_difference_drivers.c_b_a_difference + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 7 (''(c = + b-a) Difference''), GBP per MWh. The table states each row''s unit in its label. Source: DESNZ, + OBR' + unit: gbp_per_mwh + aggregation: mean + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_b_a_difference.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_b_a_difference.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_b_a_difference.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_c_b_a_difference + label: (c = b-a) Difference + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: '(c = b-a) Difference ' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: price + label: (c = b-a) Difference, FY2029-30 + ordinal: 0 + column: F + source_column_id: price + expected_column_header_row: 4 + expected_column_header: 2029-30 + concept: obr.contracts_for_difference_drivers.c_b_a_difference + source_concept: obr.contracts_for_difference_drivers.c_b_a_difference + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 7 (''(c = + b-a) Difference''), GBP per MWh. The table states each row''s unit in its label. Source: DESNZ, + OBR' + unit: gbp_per_mwh + aggregation: mean + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_b_a_difference.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_b_a_difference.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_b_a_difference.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_c_b_a_difference + label: (c = b-a) Difference + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: '(c = b-a) Difference ' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: price + label: (c = b-a) Difference, FY2030-31 + ordinal: 0 + column: G + source_column_id: price + expected_column_header_row: 4 + expected_column_header: 2030-31 + concept: obr.contracts_for_difference_drivers.c_b_a_difference + source_concept: obr.contracts_for_difference_drivers.c_b_a_difference + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 7 (''(c = + b-a) Difference''), GBP per MWh. The table states each row''s unit in its label. Source: DESNZ, + OBR' + unit: gbp_per_mwh + aggregation: mean + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_b_a_difference.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_b_a_difference.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_b_a_difference.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_c_b_a_difference + label: (c = b-a) Difference + ordinal: 0 + row_number: 7 + expected_row_header_column: B + expected_row_header: '(c = b-a) Difference ' + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: price + label: (c = b-a) Difference, FY2031-32 + ordinal: 0 + column: H + source_column_id: price + expected_column_header_row: 4 + expected_column_header: 2031-32 + concept: obr.contracts_for_difference_drivers.c_b_a_difference + source_concept: obr.contracts_for_difference_drivers.c_b_a_difference + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 7 (''(c = + b-a) Difference''), GBP per MWh. The table states each row''s unit in its label. Source: DESNZ, + OBR' + unit: gbp_per_mwh + aggregation: mean + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.d_generation_twh.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.d_generation_twh.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.d_generation_twh.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_d_generation_twh + label: (d) Generation (TWh) + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: (d) Generation (TWh) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: generation + label: (d) Generation (TWh), FY2026-27 + ordinal: 0 + column: C + source_column_id: generation + expected_column_header_row: 4 + expected_column_header: 2026-27 + concept: obr.contracts_for_difference_drivers.d_generation_twh + source_concept: obr.contracts_for_difference_drivers.d_generation_twh + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 8 (''(d) Generation + (TWh)''), TWh. The table states each row''s unit in its label. Source: DESNZ, OBR' + unit: kwh + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.d_generation_twh.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.d_generation_twh.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.d_generation_twh.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_d_generation_twh + label: (d) Generation (TWh) + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: (d) Generation (TWh) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: generation + label: (d) Generation (TWh), FY2027-28 + ordinal: 0 + column: D + source_column_id: generation + expected_column_header_row: 4 + expected_column_header: 2027-28 + concept: obr.contracts_for_difference_drivers.d_generation_twh + source_concept: obr.contracts_for_difference_drivers.d_generation_twh + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 8 (''(d) Generation + (TWh)''), TWh. The table states each row''s unit in its label. Source: DESNZ, OBR' + unit: kwh + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.d_generation_twh.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.d_generation_twh.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.d_generation_twh.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_d_generation_twh + label: (d) Generation (TWh) + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: (d) Generation (TWh) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: generation + label: (d) Generation (TWh), FY2028-29 + ordinal: 0 + column: E + source_column_id: generation + expected_column_header_row: 4 + expected_column_header: 2028-29 + concept: obr.contracts_for_difference_drivers.d_generation_twh + source_concept: obr.contracts_for_difference_drivers.d_generation_twh + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 8 (''(d) Generation + (TWh)''), TWh. The table states each row''s unit in its label. Source: DESNZ, OBR' + unit: kwh + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.d_generation_twh.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.d_generation_twh.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.d_generation_twh.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_d_generation_twh + label: (d) Generation (TWh) + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: (d) Generation (TWh) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: generation + label: (d) Generation (TWh), FY2029-30 + ordinal: 0 + column: F + source_column_id: generation + expected_column_header_row: 4 + expected_column_header: 2029-30 + concept: obr.contracts_for_difference_drivers.d_generation_twh + source_concept: obr.contracts_for_difference_drivers.d_generation_twh + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 8 (''(d) Generation + (TWh)''), TWh. The table states each row''s unit in its label. Source: DESNZ, OBR' + unit: kwh + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.d_generation_twh.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.d_generation_twh.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.d_generation_twh.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_d_generation_twh + label: (d) Generation (TWh) + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: (d) Generation (TWh) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: generation + label: (d) Generation (TWh), FY2030-31 + ordinal: 0 + column: G + source_column_id: generation + expected_column_header_row: 4 + expected_column_header: 2030-31 + concept: obr.contracts_for_difference_drivers.d_generation_twh + source_concept: obr.contracts_for_difference_drivers.d_generation_twh + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 8 (''(d) Generation + (TWh)''), TWh. The table states each row''s unit in its label. Source: DESNZ, OBR' + unit: kwh + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.d_generation_twh.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.d_generation_twh.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.d_generation_twh.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_d_generation_twh + label: (d) Generation (TWh) + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: (d) Generation (TWh) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: generation + label: (d) Generation (TWh), FY2031-32 + ordinal: 0 + column: H + source_column_id: generation + expected_column_header_row: 4 + expected_column_header: 2031-32 + concept: obr.contracts_for_difference_drivers.d_generation_twh + source_concept: obr.contracts_for_difference_drivers.d_generation_twh + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 8 (''(d) Generation + (TWh)''), TWh. The table states each row''s unit in its label. Source: DESNZ, OBR' + unit: kwh + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.e_other_pre_measures_drivers_gbp_million.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.e_other_pre_measures_drivers_gbp_million.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.e_other_pre_measures_drivers_gbp_million.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_e_other_pre_measures_drivers_gbp_million + label: (e) Other pre-measures drivers (£ million) + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: (e) Other pre-measures drivers (£ million) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: amount + label: (e) Other pre-measures drivers (£ million), FY2026-27 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2026-27 + concept: obr.contracts_for_difference_drivers.e_other_pre_measures_drivers_gbp_million + source_concept: obr.contracts_for_difference_drivers.e_other_pre_measures_drivers_gbp_million + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 9 (''(e) Other + pre-measures drivers (£ million)''), GBP million. The table states each row''s unit in its label. + Source: DESNZ, OBR' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.e_other_pre_measures_drivers_gbp_million.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.e_other_pre_measures_drivers_gbp_million.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.e_other_pre_measures_drivers_gbp_million.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_e_other_pre_measures_drivers_gbp_million + label: (e) Other pre-measures drivers (£ million) + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: (e) Other pre-measures drivers (£ million) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: amount + label: (e) Other pre-measures drivers (£ million), FY2027-28 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2027-28 + concept: obr.contracts_for_difference_drivers.e_other_pre_measures_drivers_gbp_million + source_concept: obr.contracts_for_difference_drivers.e_other_pre_measures_drivers_gbp_million + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 9 (''(e) Other + pre-measures drivers (£ million)''), GBP million. The table states each row''s unit in its label. + Source: DESNZ, OBR' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.e_other_pre_measures_drivers_gbp_million.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.e_other_pre_measures_drivers_gbp_million.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.e_other_pre_measures_drivers_gbp_million.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_e_other_pre_measures_drivers_gbp_million + label: (e) Other pre-measures drivers (£ million) + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: (e) Other pre-measures drivers (£ million) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: amount + label: (e) Other pre-measures drivers (£ million), FY2028-29 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2028-29 + concept: obr.contracts_for_difference_drivers.e_other_pre_measures_drivers_gbp_million + source_concept: obr.contracts_for_difference_drivers.e_other_pre_measures_drivers_gbp_million + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 9 (''(e) Other + pre-measures drivers (£ million)''), GBP million. The table states each row''s unit in its label. + Source: DESNZ, OBR' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.e_other_pre_measures_drivers_gbp_million.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.e_other_pre_measures_drivers_gbp_million.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.e_other_pre_measures_drivers_gbp_million.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_e_other_pre_measures_drivers_gbp_million + label: (e) Other pre-measures drivers (£ million) + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: (e) Other pre-measures drivers (£ million) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: amount + label: (e) Other pre-measures drivers (£ million), FY2029-30 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2029-30 + concept: obr.contracts_for_difference_drivers.e_other_pre_measures_drivers_gbp_million + source_concept: obr.contracts_for_difference_drivers.e_other_pre_measures_drivers_gbp_million + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 9 (''(e) Other + pre-measures drivers (£ million)''), GBP million. The table states each row''s unit in its label. + Source: DESNZ, OBR' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.e_other_pre_measures_drivers_gbp_million.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.e_other_pre_measures_drivers_gbp_million.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.e_other_pre_measures_drivers_gbp_million.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_e_other_pre_measures_drivers_gbp_million + label: (e) Other pre-measures drivers (£ million) + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: (e) Other pre-measures drivers (£ million) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: amount + label: (e) Other pre-measures drivers (£ million), FY2030-31 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2030-31 + concept: obr.contracts_for_difference_drivers.e_other_pre_measures_drivers_gbp_million + source_concept: obr.contracts_for_difference_drivers.e_other_pre_measures_drivers_gbp_million + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 9 (''(e) Other + pre-measures drivers (£ million)''), GBP million. The table states each row''s unit in its label. + Source: DESNZ, OBR' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.e_other_pre_measures_drivers_gbp_million.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.e_other_pre_measures_drivers_gbp_million.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.e_other_pre_measures_drivers_gbp_million.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_e_other_pre_measures_drivers_gbp_million + label: (e) Other pre-measures drivers (£ million) + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: (e) Other pre-measures drivers (£ million) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: amount + label: (e) Other pre-measures drivers (£ million), FY2031-32 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2031-32 + concept: obr.contracts_for_difference_drivers.e_other_pre_measures_drivers_gbp_million + source_concept: obr.contracts_for_difference_drivers.e_other_pre_measures_drivers_gbp_million + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 9 (''(e) Other + pre-measures drivers (£ million)''), GBP million. The table states each row''s unit in its label. + Source: DESNZ, OBR' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.f_policy_gbp_million.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.f_policy_gbp_million.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.f_policy_gbp_million.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_f_policy_gbp_million + label: (f) Policy (£ million) + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: (f) Policy (£ million) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: amount + label: (f) Policy (£ million), FY2026-27 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2026-27 + concept: obr.contracts_for_difference_drivers.f_policy_gbp_million + source_concept: obr.contracts_for_difference_drivers.f_policy_gbp_million + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 10 (''(f) + Policy (£ million)''), GBP million. The table states each row''s unit in its label. Source: DESNZ, + OBR' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.f_policy_gbp_million.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.f_policy_gbp_million.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.f_policy_gbp_million.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_f_policy_gbp_million + label: (f) Policy (£ million) + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: (f) Policy (£ million) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: amount + label: (f) Policy (£ million), FY2027-28 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2027-28 + concept: obr.contracts_for_difference_drivers.f_policy_gbp_million + source_concept: obr.contracts_for_difference_drivers.f_policy_gbp_million + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 10 (''(f) + Policy (£ million)''), GBP million. The table states each row''s unit in its label. Source: DESNZ, + OBR' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.f_policy_gbp_million.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.f_policy_gbp_million.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.f_policy_gbp_million.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_f_policy_gbp_million + label: (f) Policy (£ million) + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: (f) Policy (£ million) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: amount + label: (f) Policy (£ million), FY2028-29 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2028-29 + concept: obr.contracts_for_difference_drivers.f_policy_gbp_million + source_concept: obr.contracts_for_difference_drivers.f_policy_gbp_million + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 10 (''(f) + Policy (£ million)''), GBP million. The table states each row''s unit in its label. Source: DESNZ, + OBR' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.f_policy_gbp_million.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.f_policy_gbp_million.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.f_policy_gbp_million.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_f_policy_gbp_million + label: (f) Policy (£ million) + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: (f) Policy (£ million) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: amount + label: (f) Policy (£ million), FY2029-30 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2029-30 + concept: obr.contracts_for_difference_drivers.f_policy_gbp_million + source_concept: obr.contracts_for_difference_drivers.f_policy_gbp_million + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 10 (''(f) + Policy (£ million)''), GBP million. The table states each row''s unit in its label. Source: DESNZ, + OBR' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.f_policy_gbp_million.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.f_policy_gbp_million.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.f_policy_gbp_million.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_f_policy_gbp_million + label: (f) Policy (£ million) + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: (f) Policy (£ million) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: amount + label: (f) Policy (£ million), FY2030-31 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2030-31 + concept: obr.contracts_for_difference_drivers.f_policy_gbp_million + source_concept: obr.contracts_for_difference_drivers.f_policy_gbp_million + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 10 (''(f) + Policy (£ million)''), GBP million. The table states each row''s unit in its label. Source: DESNZ, + OBR' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.f_policy_gbp_million.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.f_policy_gbp_million.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.f_policy_gbp_million.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_f_policy_gbp_million + label: (f) Policy (£ million) + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: (f) Policy (£ million) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: amount + label: (f) Policy (£ million), FY2031-32 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2031-32 + concept: obr.contracts_for_difference_drivers.f_policy_gbp_million + source_concept: obr.contracts_for_difference_drivers.f_policy_gbp_million + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 10 (''(f) + Policy (£ million)''), GBP million. The table states each row''s unit in its label. Source: DESNZ, + OBR' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_c_d_e_f_forecast_gbp_million + label: (c * d + e + f) Forecast (£ million) + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: (c * d + e + f) Forecast (£ million) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: amount + label: (c * d + e + f) Forecast (£ million), FY2026-27 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2026-27 + concept: obr.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million + source_concept: obr.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 11 (''(c * + d + e + f) Forecast (£ million)''), GBP million. The table states each row''s unit in its label. + Source: DESNZ, OBR' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_c_d_e_f_forecast_gbp_million + label: (c * d + e + f) Forecast (£ million) + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: (c * d + e + f) Forecast (£ million) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: amount + label: (c * d + e + f) Forecast (£ million), FY2027-28 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2027-28 + concept: obr.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million + source_concept: obr.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 11 (''(c * + d + e + f) Forecast (£ million)''), GBP million. The table states each row''s unit in its label. + Source: DESNZ, OBR' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_c_d_e_f_forecast_gbp_million + label: (c * d + e + f) Forecast (£ million) + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: (c * d + e + f) Forecast (£ million) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: amount + label: (c * d + e + f) Forecast (£ million), FY2028-29 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2028-29 + concept: obr.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million + source_concept: obr.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 11 (''(c * + d + e + f) Forecast (£ million)''), GBP million. The table states each row''s unit in its label. + Source: DESNZ, OBR' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_c_d_e_f_forecast_gbp_million + label: (c * d + e + f) Forecast (£ million) + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: (c * d + e + f) Forecast (£ million) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: amount + label: (c * d + e + f) Forecast (£ million), FY2029-30 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2029-30 + concept: obr.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million + source_concept: obr.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 11 (''(c * + d + e + f) Forecast (£ million)''), GBP million. The table states each row''s unit in its label. + Source: DESNZ, OBR' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_c_d_e_f_forecast_gbp_million + label: (c * d + e + f) Forecast (£ million) + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: (c * d + e + f) Forecast (£ million) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: amount + label: (c * d + e + f) Forecast (£ million), FY2030-31 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2030-31 + concept: obr.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million + source_concept: obr.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 11 (''(c * + d + e + f) Forecast (£ million)''), GBP million. The table states each row''s unit in its label. + Source: DESNZ, OBR' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.21' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: institutional_sector + entity_role: electricity_generators + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: contracts_for_difference_drivers_c_d_e_f_forecast_gbp_million + label: (c * d + e + f) Forecast (£ million) + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: (c * d + e + f) Forecast (£ million) + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.21 Contracts for difference forecast drivers + label: table title + measures: + - measure_id: amount + label: (c * d + e + f) Forecast (£ million), FY2031-32 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 4 + expected_column_header: 2031-32 + concept: obr.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million + source_concept: obr.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 11 (''(c * + d + e + f) Forecast (£ million)''), GBP million. The table states each row''s unit in its label. + Source: DESNZ, OBR' + unit: gbp + aggregation: sum + value_scale: 1000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_total_fiscally_neutral_receipts + label: Total fiscally neutral receipts + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Total fiscally neutral receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Total fiscally neutral receipts, FY2026-27 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts + source_concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 6 (''Total + fiscally neutral receipts''), GBP billion. The unit cell says ''£ million'', but the cells are GBP + billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every + year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the + cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing + (PSNB) impact from these receipts. 1 The environmental levies included in this table are only those + that generate receipts, and are fully offset in spending. As a result, the total does not align + with Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully + offset in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued + in this table, are typically fiscally neutral schemes however are not fiscally neutral in every + year of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) + are used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_total_fiscally_neutral_receipts + label: Total fiscally neutral receipts + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Total fiscally neutral receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Total fiscally neutral receipts, FY2027-28 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts + source_concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 6 (''Total + fiscally neutral receipts''), GBP billion. The unit cell says ''£ million'', but the cells are GBP + billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every + year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the + cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing + (PSNB) impact from these receipts. 1 The environmental levies included in this table are only those + that generate receipts, and are fully offset in spending. As a result, the total does not align + with Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully + offset in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued + in this table, are typically fiscally neutral schemes however are not fiscally neutral in every + year of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) + are used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_total_fiscally_neutral_receipts + label: Total fiscally neutral receipts + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Total fiscally neutral receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Total fiscally neutral receipts, FY2028-29 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts + source_concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 6 (''Total + fiscally neutral receipts''), GBP billion. The unit cell says ''£ million'', but the cells are GBP + billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every + year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the + cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing + (PSNB) impact from these receipts. 1 The environmental levies included in this table are only those + that generate receipts, and are fully offset in spending. As a result, the total does not align + with Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully + offset in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued + in this table, are typically fiscally neutral schemes however are not fiscally neutral in every + year of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) + are used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_total_fiscally_neutral_receipts + label: Total fiscally neutral receipts + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Total fiscally neutral receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Total fiscally neutral receipts, FY2029-30 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts + source_concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 6 (''Total + fiscally neutral receipts''), GBP billion. The unit cell says ''£ million'', but the cells are GBP + billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every + year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the + cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing + (PSNB) impact from these receipts. 1 The environmental levies included in this table are only those + that generate receipts, and are fully offset in spending. As a result, the total does not align + with Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully + offset in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued + in this table, are typically fiscally neutral schemes however are not fiscally neutral in every + year of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) + are used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_total_fiscally_neutral_receipts + label: Total fiscally neutral receipts + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Total fiscally neutral receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Total fiscally neutral receipts, FY2030-31 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts + source_concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 6 (''Total + fiscally neutral receipts''), GBP billion. The unit cell says ''£ million'', but the cells are GBP + billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every + year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the + cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing + (PSNB) impact from these receipts. 1 The environmental levies included in this table are only those + that generate receipts, and are fully offset in spending. As a result, the total does not align + with Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully + offset in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued + in this table, are typically fiscally neutral schemes however are not fiscally neutral in every + year of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) + are used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_total_fiscally_neutral_receipts + label: Total fiscally neutral receipts + ordinal: 0 + row_number: 6 + expected_row_header_column: B + expected_row_header: Total fiscally neutral receipts + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Total fiscally neutral receipts, FY2031-32 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts + source_concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 6 (''Total + fiscally neutral receipts''), GBP billion. The unit cell says ''£ million'', but the cells are GBP + billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every + year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the + cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing + (PSNB) impact from these receipts. 1 The environmental levies included in this table are only those + that generate receipts, and are fully offset in spending. As a result, the total does not align + with Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully + offset in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued + in this table, are typically fiscally neutral schemes however are not fiscally neutral in every + year of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) + are used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_environmental_levies + label: Environmental levies1 + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Environmental levies1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Environmental levies1, FY2026-27 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.fiscally_neutral_receipts.environmental_levies + source_concept: obr.fiscally_neutral_receipts.environmental_levies + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 8 (''Environmental + levies1''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table + covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a + guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_environmental_levies + label: Environmental levies1 + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Environmental levies1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Environmental levies1, FY2027-28 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.fiscally_neutral_receipts.environmental_levies + source_concept: obr.fiscally_neutral_receipts.environmental_levies + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 8 (''Environmental + levies1''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table + covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a + guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_environmental_levies + label: Environmental levies1 + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Environmental levies1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Environmental levies1, FY2028-29 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.fiscally_neutral_receipts.environmental_levies + source_concept: obr.fiscally_neutral_receipts.environmental_levies + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 8 (''Environmental + levies1''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table + covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a + guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_environmental_levies + label: Environmental levies1 + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Environmental levies1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Environmental levies1, FY2029-30 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.fiscally_neutral_receipts.environmental_levies + source_concept: obr.fiscally_neutral_receipts.environmental_levies + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 8 (''Environmental + levies1''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table + covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a + guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_environmental_levies + label: Environmental levies1 + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Environmental levies1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Environmental levies1, FY2030-31 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.fiscally_neutral_receipts.environmental_levies + source_concept: obr.fiscally_neutral_receipts.environmental_levies + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 8 (''Environmental + levies1''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table + covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a + guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_environmental_levies + label: Environmental levies1 + ordinal: 0 + row_number: 8 + expected_row_header_column: B + expected_row_header: Environmental levies1 + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Environmental levies1, FY2031-32 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.fiscally_neutral_receipts.environmental_levies + source_concept: obr.fiscally_neutral_receipts.environmental_levies + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 8 (''Environmental + levies1''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table + covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a + guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_contracts_for_difference + label: Contracts for difference + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Contracts for difference + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Contracts for difference, FY2026-27 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.fiscally_neutral_receipts.contracts_for_difference + source_concept: obr.fiscally_neutral_receipts.contracts_for_difference + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 10 (''Contracts + for difference''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: + ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this + table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept + as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_contracts_for_difference + label: Contracts for difference + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Contracts for difference + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Contracts for difference, FY2027-28 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.fiscally_neutral_receipts.contracts_for_difference + source_concept: obr.fiscally_neutral_receipts.contracts_for_difference + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 10 (''Contracts + for difference''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: + ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this + table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept + as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_contracts_for_difference + label: Contracts for difference + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Contracts for difference + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Contracts for difference, FY2028-29 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.fiscally_neutral_receipts.contracts_for_difference + source_concept: obr.fiscally_neutral_receipts.contracts_for_difference + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 10 (''Contracts + for difference''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: + ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this + table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept + as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_contracts_for_difference + label: Contracts for difference + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Contracts for difference + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Contracts for difference, FY2029-30 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.fiscally_neutral_receipts.contracts_for_difference + source_concept: obr.fiscally_neutral_receipts.contracts_for_difference + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 10 (''Contracts + for difference''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: + ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this + table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept + as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_contracts_for_difference + label: Contracts for difference + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Contracts for difference + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Contracts for difference, FY2030-31 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.fiscally_neutral_receipts.contracts_for_difference + source_concept: obr.fiscally_neutral_receipts.contracts_for_difference + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 10 (''Contracts + for difference''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: + ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this + table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept + as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_contracts_for_difference + label: Contracts for difference + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Contracts for difference + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Contracts for difference, FY2031-32 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.fiscally_neutral_receipts.contracts_for_difference + source_concept: obr.fiscally_neutral_receipts.contracts_for_difference + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 10 (''Contracts + for difference''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: + ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this + table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept + as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_renewables_obligation + label: Renewables obligation + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Renewables obligation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Renewables obligation, FY2026-27 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.fiscally_neutral_receipts.renewables_obligation + source_concept: obr.fiscally_neutral_receipts.renewables_obligation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 11 (''Renewables + obligation''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table + covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a + guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_renewables_obligation + label: Renewables obligation + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Renewables obligation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Renewables obligation, FY2027-28 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.fiscally_neutral_receipts.renewables_obligation + source_concept: obr.fiscally_neutral_receipts.renewables_obligation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 11 (''Renewables + obligation''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table + covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a + guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_renewables_obligation + label: Renewables obligation + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Renewables obligation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Renewables obligation, FY2028-29 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.fiscally_neutral_receipts.renewables_obligation + source_concept: obr.fiscally_neutral_receipts.renewables_obligation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 11 (''Renewables + obligation''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table + covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a + guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_renewables_obligation + label: Renewables obligation + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Renewables obligation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Renewables obligation, FY2029-30 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.fiscally_neutral_receipts.renewables_obligation + source_concept: obr.fiscally_neutral_receipts.renewables_obligation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 11 (''Renewables + obligation''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table + covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a + guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_renewables_obligation + label: Renewables obligation + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Renewables obligation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Renewables obligation, FY2030-31 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.fiscally_neutral_receipts.renewables_obligation + source_concept: obr.fiscally_neutral_receipts.renewables_obligation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 11 (''Renewables + obligation''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table + covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a + guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_renewables_obligation + label: Renewables obligation + ordinal: 0 + row_number: 11 + expected_row_header_column: B + expected_row_header: Renewables obligation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Renewables obligation, FY2031-32 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.fiscally_neutral_receipts.renewables_obligation + source_concept: obr.fiscally_neutral_receipts.renewables_obligation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 11 (''Renewables + obligation''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table + covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a + guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_capacity_markets + label: Capacity markets + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Capacity markets + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Capacity markets, FY2026-27 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.fiscally_neutral_receipts.capacity_markets + source_concept: obr.fiscally_neutral_receipts.capacity_markets + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 12 (''Capacity + markets''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table + covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a + guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_capacity_markets + label: Capacity markets + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Capacity markets + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Capacity markets, FY2027-28 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.fiscally_neutral_receipts.capacity_markets + source_concept: obr.fiscally_neutral_receipts.capacity_markets + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 12 (''Capacity + markets''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table + covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a + guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_capacity_markets + label: Capacity markets + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Capacity markets + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Capacity markets, FY2028-29 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.fiscally_neutral_receipts.capacity_markets + source_concept: obr.fiscally_neutral_receipts.capacity_markets + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 12 (''Capacity + markets''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table + covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a + guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_capacity_markets + label: Capacity markets + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Capacity markets + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Capacity markets, FY2029-30 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.fiscally_neutral_receipts.capacity_markets + source_concept: obr.fiscally_neutral_receipts.capacity_markets + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 12 (''Capacity + markets''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table + covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a + guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_capacity_markets + label: Capacity markets + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Capacity markets + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Capacity markets, FY2030-31 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.fiscally_neutral_receipts.capacity_markets + source_concept: obr.fiscally_neutral_receipts.capacity_markets + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 12 (''Capacity + markets''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table + covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a + guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_capacity_markets + label: Capacity markets + ordinal: 0 + row_number: 12 + expected_row_header_column: B + expected_row_header: Capacity markets + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Capacity markets, FY2031-32 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.fiscally_neutral_receipts.capacity_markets + source_concept: obr.fiscally_neutral_receipts.capacity_markets + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 12 (''Capacity + markets''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table + covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a + guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_green_gas_levy + label: Green gas levy + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Green gas levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Green gas levy, FY2026-27 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.fiscally_neutral_receipts.green_gas_levy + source_concept: obr.fiscally_neutral_receipts.green_gas_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 13 (''Green + gas levy''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table + covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a + guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_green_gas_levy + label: Green gas levy + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Green gas levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Green gas levy, FY2027-28 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.fiscally_neutral_receipts.green_gas_levy + source_concept: obr.fiscally_neutral_receipts.green_gas_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 13 (''Green + gas levy''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table + covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a + guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_green_gas_levy + label: Green gas levy + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Green gas levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Green gas levy, FY2028-29 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.fiscally_neutral_receipts.green_gas_levy + source_concept: obr.fiscally_neutral_receipts.green_gas_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 13 (''Green + gas levy''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table + covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a + guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_green_gas_levy + label: Green gas levy + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Green gas levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Green gas levy, FY2029-30 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.fiscally_neutral_receipts.green_gas_levy + source_concept: obr.fiscally_neutral_receipts.green_gas_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 13 (''Green + gas levy''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table + covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a + guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_green_gas_levy + label: Green gas levy + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Green gas levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Green gas levy, FY2030-31 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.fiscally_neutral_receipts.green_gas_levy + source_concept: obr.fiscally_neutral_receipts.green_gas_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 13 (''Green + gas levy''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table + covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a + guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_green_gas_levy + label: Green gas levy + ordinal: 0 + row_number: 13 + expected_row_header_column: B + expected_row_header: Green gas levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Green gas levy, FY2031-32 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.fiscally_neutral_receipts.green_gas_levy + source_concept: obr.fiscally_neutral_receipts.green_gas_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 13 (''Green + gas levy''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table + covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a + guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_warm_homes_discount + label: Warm homes discount + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Warm homes discount + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Warm homes discount, FY2026-27 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.fiscally_neutral_receipts.warm_homes_discount + source_concept: obr.fiscally_neutral_receipts.warm_homes_discount + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 14 (''Warm + homes discount''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: + ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this + table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept + as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_warm_homes_discount + label: Warm homes discount + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Warm homes discount + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Warm homes discount, FY2027-28 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.fiscally_neutral_receipts.warm_homes_discount + source_concept: obr.fiscally_neutral_receipts.warm_homes_discount + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 14 (''Warm + homes discount''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: + ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this + table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept + as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_warm_homes_discount + label: Warm homes discount + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Warm homes discount + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Warm homes discount, FY2028-29 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.fiscally_neutral_receipts.warm_homes_discount + source_concept: obr.fiscally_neutral_receipts.warm_homes_discount + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 14 (''Warm + homes discount''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: + ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this + table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept + as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_warm_homes_discount + label: Warm homes discount + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Warm homes discount + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Warm homes discount, FY2029-30 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.fiscally_neutral_receipts.warm_homes_discount + source_concept: obr.fiscally_neutral_receipts.warm_homes_discount + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 14 (''Warm + homes discount''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: + ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this + table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept + as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_warm_homes_discount + label: Warm homes discount + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Warm homes discount + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Warm homes discount, FY2030-31 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.fiscally_neutral_receipts.warm_homes_discount + source_concept: obr.fiscally_neutral_receipts.warm_homes_discount + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 14 (''Warm + homes discount''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: + ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this + table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept + as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_warm_homes_discount + label: Warm homes discount + ordinal: 0 + row_number: 14 + expected_row_header_column: B + expected_row_header: Warm homes discount + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Warm homes discount, FY2031-32 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.fiscally_neutral_receipts.warm_homes_discount + source_concept: obr.fiscally_neutral_receipts.warm_homes_discount + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 14 (''Warm + homes discount''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: + ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this + table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept + as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_depreciation + label: Depreciation + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Depreciation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Depreciation, FY2026-27 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.fiscally_neutral_receipts.depreciation + source_concept: obr.fiscally_neutral_receipts.depreciation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 15 (''Depreciation''), + GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' (row + 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, and + ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. Note: + In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact from + these receipts. 1 The environmental levies included in this table are only those that generate receipts, + and are fully offset in spending. As a result, the total does not align with Table 4.20. The renewable + heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, and so are + excluded. Contracts for difference and Renewables obligations, inclued in this table, are typically + fiscally neutral schemes however are not fiscally neutral in every year of the forecast period due + to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the green gas + support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_depreciation + label: Depreciation + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Depreciation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Depreciation, FY2027-28 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.fiscally_neutral_receipts.depreciation + source_concept: obr.fiscally_neutral_receipts.depreciation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 15 (''Depreciation''), + GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' (row + 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, and + ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. Note: + In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact from + these receipts. 1 The environmental levies included in this table are only those that generate receipts, + and are fully offset in spending. As a result, the total does not align with Table 4.20. The renewable + heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, and so are + excluded. Contracts for difference and Renewables obligations, inclued in this table, are typically + fiscally neutral schemes however are not fiscally neutral in every year of the forecast period due + to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the green gas + support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_depreciation + label: Depreciation + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Depreciation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Depreciation, FY2028-29 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.fiscally_neutral_receipts.depreciation + source_concept: obr.fiscally_neutral_receipts.depreciation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 15 (''Depreciation''), + GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' (row + 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, and + ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. Note: + In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact from + these receipts. 1 The environmental levies included in this table are only those that generate receipts, + and are fully offset in spending. As a result, the total does not align with Table 4.20. The renewable + heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, and so are + excluded. Contracts for difference and Renewables obligations, inclued in this table, are typically + fiscally neutral schemes however are not fiscally neutral in every year of the forecast period due + to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the green gas + support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_depreciation + label: Depreciation + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Depreciation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Depreciation, FY2029-30 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.fiscally_neutral_receipts.depreciation + source_concept: obr.fiscally_neutral_receipts.depreciation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 15 (''Depreciation''), + GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' (row + 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, and + ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. Note: + In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact from + these receipts. 1 The environmental levies included in this table are only those that generate receipts, + and are fully offset in spending. As a result, the total does not align with Table 4.20. The renewable + heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, and so are + excluded. Contracts for difference and Renewables obligations, inclued in this table, are typically + fiscally neutral schemes however are not fiscally neutral in every year of the forecast period due + to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the green gas + support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_depreciation + label: Depreciation + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Depreciation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Depreciation, FY2030-31 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.fiscally_neutral_receipts.depreciation + source_concept: obr.fiscally_neutral_receipts.depreciation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 15 (''Depreciation''), + GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' (row + 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, and + ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. Note: + In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact from + these receipts. 1 The environmental levies included in this table are only those that generate receipts, + and are fully offset in spending. As a result, the total does not align with Table 4.20. The renewable + heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, and so are + excluded. Contracts for difference and Renewables obligations, inclued in this table, are typically + fiscally neutral schemes however are not fiscally neutral in every year of the forecast period due + to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the green gas + support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_depreciation + label: Depreciation + ordinal: 0 + row_number: 15 + expected_row_header_column: B + expected_row_header: Depreciation + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Depreciation, FY2031-32 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.fiscally_neutral_receipts.depreciation + source_concept: obr.fiscally_neutral_receipts.depreciation + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 15 (''Depreciation''), + GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' (row + 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, and + ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. Note: + In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact from + these receipts. 1 The environmental levies included in this table are only those that generate receipts, + and are fully offset in spending. As a result, the total does not align with Table 4.20. The renewable + heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, and so are + excluded. Contracts for difference and Renewables obligations, inclued in this table, are typically + fiscally neutral schemes however are not fiscally neutral in every year of the forecast period due + to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the green gas + support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_council_tax + label: Council tax + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Council tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Council tax, FY2026-27 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.fiscally_neutral_receipts.council_tax + source_concept: obr.fiscally_neutral_receipts.council_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 16 (''Council + tax''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' + (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, + and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. + Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact + from these receipts. 1 The environmental levies included in this table are only those that generate + receipts, and are fully offset in spending. As a result, the total does not align with Table 4.20. + The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, + and so are excluded. Contracts for difference and Renewables obligations, inclued in this table, + are typically fiscally neutral schemes however are not fiscally neutral in every year of the forecast + period due to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the + green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_council_tax + label: Council tax + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Council tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Council tax, FY2027-28 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.fiscally_neutral_receipts.council_tax + source_concept: obr.fiscally_neutral_receipts.council_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 16 (''Council + tax''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' + (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, + and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. + Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact + from these receipts. 1 The environmental levies included in this table are only those that generate + receipts, and are fully offset in spending. As a result, the total does not align with Table 4.20. + The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, + and so are excluded. Contracts for difference and Renewables obligations, inclued in this table, + are typically fiscally neutral schemes however are not fiscally neutral in every year of the forecast + period due to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the + green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_council_tax + label: Council tax + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Council tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Council tax, FY2028-29 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.fiscally_neutral_receipts.council_tax + source_concept: obr.fiscally_neutral_receipts.council_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 16 (''Council + tax''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' + (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, + and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. + Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact + from these receipts. 1 The environmental levies included in this table are only those that generate + receipts, and are fully offset in spending. As a result, the total does not align with Table 4.20. + The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, + and so are excluded. Contracts for difference and Renewables obligations, inclued in this table, + are typically fiscally neutral schemes however are not fiscally neutral in every year of the forecast + period due to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the + green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_council_tax + label: Council tax + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Council tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Council tax, FY2029-30 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.fiscally_neutral_receipts.council_tax + source_concept: obr.fiscally_neutral_receipts.council_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 16 (''Council + tax''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' + (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, + and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. + Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact + from these receipts. 1 The environmental levies included in this table are only those that generate + receipts, and are fully offset in spending. As a result, the total does not align with Table 4.20. + The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, + and so are excluded. Contracts for difference and Renewables obligations, inclued in this table, + are typically fiscally neutral schemes however are not fiscally neutral in every year of the forecast + period due to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the + green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_council_tax + label: Council tax + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Council tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Council tax, FY2030-31 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.fiscally_neutral_receipts.council_tax + source_concept: obr.fiscally_neutral_receipts.council_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 16 (''Council + tax''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' + (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, + and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. + Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact + from these receipts. 1 The environmental levies included in this table are only those that generate + receipts, and are fully offset in spending. As a result, the total does not align with Table 4.20. + The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, + and so are excluded. Contracts for difference and Renewables obligations, inclued in this table, + are typically fiscally neutral schemes however are not fiscally neutral in every year of the forecast + period due to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the + green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_council_tax + label: Council tax + ordinal: 0 + row_number: 16 + expected_row_header_column: B + expected_row_header: Council tax + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Council tax, FY2031-32 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.fiscally_neutral_receipts.council_tax + source_concept: obr.fiscally_neutral_receipts.council_tax + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 16 (''Council + tax''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' + (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, + and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. + Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact + from these receipts. 1 The environmental levies included in this table are only those that generate + receipts, and are fully offset in spending. As a result, the total does not align with Table 4.20. + The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, + and so are excluded. Contracts for difference and Renewables obligations, inclued in this table, + are typically fiscally neutral schemes however are not fiscally neutral in every year of the forecast + period due to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the + green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_vat_refunds + label: VAT refunds + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: VAT refunds + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: VAT refunds, FY2026-27 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.fiscally_neutral_receipts.vat_refunds + source_concept: obr.fiscally_neutral_receipts.vat_refunds + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 17 (''VAT + refunds''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table + covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a + guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_vat_refunds + label: VAT refunds + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: VAT refunds + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: VAT refunds, FY2027-28 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.fiscally_neutral_receipts.vat_refunds + source_concept: obr.fiscally_neutral_receipts.vat_refunds + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 17 (''VAT + refunds''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table + covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a + guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_vat_refunds + label: VAT refunds + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: VAT refunds + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: VAT refunds, FY2028-29 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.fiscally_neutral_receipts.vat_refunds + source_concept: obr.fiscally_neutral_receipts.vat_refunds + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 17 (''VAT + refunds''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table + covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a + guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_vat_refunds + label: VAT refunds + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: VAT refunds + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: VAT refunds, FY2029-30 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.fiscally_neutral_receipts.vat_refunds + source_concept: obr.fiscally_neutral_receipts.vat_refunds + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 17 (''VAT + refunds''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table + covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a + guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_vat_refunds + label: VAT refunds + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: VAT refunds + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: VAT refunds, FY2030-31 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.fiscally_neutral_receipts.vat_refunds + source_concept: obr.fiscally_neutral_receipts.vat_refunds + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 17 (''VAT + refunds''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table + covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a + guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_vat_refunds + label: VAT refunds + ordinal: 0 + row_number: 17 + expected_row_header_column: B + expected_row_header: VAT refunds + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: VAT refunds, FY2031-32 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.fiscally_neutral_receipts.vat_refunds + source_concept: obr.fiscally_neutral_receipts.vat_refunds + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 17 (''VAT + refunds''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table + covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a + guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_extended_producer_responsibility + label: Extended producer responsibility + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: Extended producer responsibility + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Extended producer responsibility, FY2026-27 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.fiscally_neutral_receipts.extended_producer_responsibility + source_concept: obr.fiscally_neutral_receipts.extended_producer_responsibility + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 18 (''Extended + producer responsibility''), GBP billion. The unit cell says ''£ million'', but the cells are GBP + billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every + year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the + cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing + (PSNB) impact from these receipts. 1 The environmental levies included in this table are only those + that generate receipts, and are fully offset in spending. As a result, the total does not align + with Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully + offset in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued + in this table, are typically fiscally neutral schemes however are not fiscally neutral in every + year of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) + are used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_extended_producer_responsibility + label: Extended producer responsibility + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: Extended producer responsibility + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Extended producer responsibility, FY2027-28 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.fiscally_neutral_receipts.extended_producer_responsibility + source_concept: obr.fiscally_neutral_receipts.extended_producer_responsibility + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 18 (''Extended + producer responsibility''), GBP billion. The unit cell says ''£ million'', but the cells are GBP + billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every + year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the + cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing + (PSNB) impact from these receipts. 1 The environmental levies included in this table are only those + that generate receipts, and are fully offset in spending. As a result, the total does not align + with Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully + offset in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued + in this table, are typically fiscally neutral schemes however are not fiscally neutral in every + year of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) + are used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_extended_producer_responsibility + label: Extended producer responsibility + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: Extended producer responsibility + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Extended producer responsibility, FY2028-29 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.fiscally_neutral_receipts.extended_producer_responsibility + source_concept: obr.fiscally_neutral_receipts.extended_producer_responsibility + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 18 (''Extended + producer responsibility''), GBP billion. The unit cell says ''£ million'', but the cells are GBP + billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every + year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the + cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing + (PSNB) impact from these receipts. 1 The environmental levies included in this table are only those + that generate receipts, and are fully offset in spending. As a result, the total does not align + with Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully + offset in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued + in this table, are typically fiscally neutral schemes however are not fiscally neutral in every + year of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) + are used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_extended_producer_responsibility + label: Extended producer responsibility + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: Extended producer responsibility + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Extended producer responsibility, FY2029-30 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.fiscally_neutral_receipts.extended_producer_responsibility + source_concept: obr.fiscally_neutral_receipts.extended_producer_responsibility + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 18 (''Extended + producer responsibility''), GBP billion. The unit cell says ''£ million'', but the cells are GBP + billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every + year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the + cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing + (PSNB) impact from these receipts. 1 The environmental levies included in this table are only those + that generate receipts, and are fully offset in spending. As a result, the total does not align + with Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully + offset in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued + in this table, are typically fiscally neutral schemes however are not fiscally neutral in every + year of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) + are used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_extended_producer_responsibility + label: Extended producer responsibility + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: Extended producer responsibility + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Extended producer responsibility, FY2030-31 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.fiscally_neutral_receipts.extended_producer_responsibility + source_concept: obr.fiscally_neutral_receipts.extended_producer_responsibility + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 18 (''Extended + producer responsibility''), GBP billion. The unit cell says ''£ million'', but the cells are GBP + billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every + year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the + cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing + (PSNB) impact from these receipts. 1 The environmental levies included in this table are only those + that generate receipts, and are fully offset in spending. As a result, the total does not align + with Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully + offset in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued + in this table, are typically fiscally neutral schemes however are not fiscally neutral in every + year of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) + are used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_extended_producer_responsibility + label: Extended producer responsibility + ordinal: 0 + row_number: 18 + expected_row_header_column: B + expected_row_header: Extended producer responsibility + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Extended producer responsibility, FY2031-32 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.fiscally_neutral_receipts.extended_producer_responsibility + source_concept: obr.fiscally_neutral_receipts.extended_producer_responsibility + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 18 (''Extended + producer responsibility''), GBP billion. The unit cell says ''£ million'', but the cells are GBP + billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every + year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the + cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing + (PSNB) impact from these receipts. 1 The environmental levies included in this table are only those + that generate receipts, and are fully offset in spending. As a result, the total does not align + with Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully + offset in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued + in this table, are typically fiscally neutral schemes however are not fiscally neutral in every + year of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) + are used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_community_infrastructure_levy + label: Community infrastructure levy + ordinal: 0 + row_number: 19 + expected_row_header_column: B + expected_row_header: Community infrastructure levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Community infrastructure levy, FY2026-27 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.fiscally_neutral_receipts.community_infrastructure_levy + source_concept: obr.fiscally_neutral_receipts.community_infrastructure_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 19 (''Community + infrastructure levy''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: + ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this + table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept + as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2027 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2027 + period_coverage: + start_date: '2027-04-01' + end_date: '2028-03-31' + basis: fiscal + source_period_label: 2027-28 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_community_infrastructure_levy + label: Community infrastructure levy + ordinal: 0 + row_number: 19 + expected_row_header_column: B + expected_row_header: Community infrastructure levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Community infrastructure levy, FY2027-28 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2027-28 + concept: obr.fiscally_neutral_receipts.community_infrastructure_levy + source_concept: obr.fiscally_neutral_receipts.community_infrastructure_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 19 (''Community + infrastructure levy''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: + ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this + table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept + as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2028 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2028 + period_coverage: + start_date: '2028-04-01' + end_date: '2029-03-31' + basis: fiscal + source_period_label: 2028-29 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_community_infrastructure_levy + label: Community infrastructure levy + ordinal: 0 + row_number: 19 + expected_row_header_column: B + expected_row_header: Community infrastructure levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Community infrastructure levy, FY2028-29 + ordinal: 0 + column: E + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2028-29 + concept: obr.fiscally_neutral_receipts.community_infrastructure_levy + source_concept: obr.fiscally_neutral_receipts.community_infrastructure_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 19 (''Community + infrastructure levy''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: + ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this + table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept + as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2029 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2029 + period_coverage: + start_date: '2029-04-01' + end_date: '2030-03-31' + basis: fiscal + source_period_label: 2029-30 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_community_infrastructure_levy + label: Community infrastructure levy + ordinal: 0 + row_number: 19 + expected_row_header_column: B + expected_row_header: Community infrastructure levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Community infrastructure levy, FY2029-30 + ordinal: 0 + column: F + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2029-30 + concept: obr.fiscally_neutral_receipts.community_infrastructure_levy + source_concept: obr.fiscally_neutral_receipts.community_infrastructure_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 19 (''Community + infrastructure levy''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: + ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this + table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept + as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2030 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2030 + period_coverage: + start_date: '2030-04-01' + end_date: '2031-03-31' + basis: fiscal + source_period_label: 2030-31 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_community_infrastructure_levy + label: Community infrastructure levy + ordinal: 0 + row_number: 19 + expected_row_header_column: B + expected_row_header: Community infrastructure levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Community infrastructure levy, FY2030-31 + ordinal: 0 + column: G + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2030-31 + concept: obr.fiscally_neutral_receipts.community_infrastructure_levy + source_concept: obr.fiscally_neutral_receipts.community_infrastructure_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 19 (''Community + infrastructure levy''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: + ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this + table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept + as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2031 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.22' + period_type: fiscal_year + period: 2031 + period_coverage: + start_date: '2031-04-01' + end_date: '2032-03-31' + basis: fiscal + source_period_label: 2031-32 + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + rows: + - value_id: fiscally_neutral_receipts_community_infrastructure_levy + label: Community infrastructure levy + ordinal: 0 + row_number: 19 + expected_row_header_column: B + expected_row_header: Community infrastructure levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.22 Fiscally neutral receipts + label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell + measures: + - measure_id: amount + label: Community infrastructure levy, FY2031-32 + ordinal: 0 + column: H + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2031-32 + concept: obr.fiscally_neutral_receipts.community_infrastructure_levy + source_concept: obr.fiscally_neutral_receipts.community_infrastructure_levy + concept_relation: source_label + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 19 (''Community + infrastructure levy''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: + ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this + table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept + as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) + impact from these receipts. 1 The environmental levies included in this table are only those that + generate receipts, and are fully offset in spending. As a result, the total does not align with + Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset + in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in + this table, are typically fiscally neutral schemes however are not fiscally neutral in every year + of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are + used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number diff --git a/scripts/build_obr_efo_october_2026.py b/scripts/build_obr_efo_october_2026.py new file mode 100644 index 00000000..79fef26b --- /dev/null +++ b/scripts/build_obr_efo_october_2026.py @@ -0,0 +1,1662 @@ +#!/usr/bin/env python3 +"""Author the OBR EFO October 2026 packages (PolicyEngine/chronicle#393). + +Writes five source packages from the bytes their manifests pin under ``db/data/obr``, +for the Economic and fiscal outlook the OBR published with the Budget on 28 October +2026. Nothing is downloaded and no value is computed: + +- ``obr-efo-receipts-october-2026``: the March 2026 package's lines, and every other + row of the receipts workbook's tables except 4.9 and 4.19 (see RECEIPTS_LEFT_OUT); +- ``obr-efo-expenditure-october-2026``, ``obr-efo-economy-october-2026`` and + ``obr-efo-aggregates-october-2026``: the March 2026 packages' lines, plus the + economy's deposit rate and household financial assets; +- ``obr-efo-policy-october-2026``: Table 1.1, the costing of each policy decision. + +A March 2026 line keeps its line id, its display label and its concept under the +``obr.efo_2026_10`` prefix, so a consumer changes vintage by package. Its October table +is found by title (the chapters moved: receipts tables 3.x became 4.x and expenditure +4.x became 5.x) and its row by label, and every match is asserted, so a re-run against +different bytes fails rather than drifting. + +Usage:: + + uv run python scripts/build_obr_efo_october_2026.py + uv run python scripts/build_obr_efo_october_2026.py --check +""" + +from __future__ import annotations + +import argparse +import copy +import hashlib +import re +import sys +from dataclasses import dataclass, field +from pathlib import Path + +import yaml + +from chronicle.sources.cells import SourceArtifactMetadata, source_cells_from_xlsx + +ROOT = Path(__file__).resolve().parents[1] +PACKAGES = ROOT / "packages/obr" +DATA = ROOT / "db/data/obr" +OCTOBER = "obr.efo_2026_10" +MARCH = "obr.efo_2026_03" +EFO_PAGE = "https://obr.uk/efo/economic-and-fiscal-outlook-october-2026/" +FY = re.compile(r"^(\d{4})-(\d{2})$") +LINE_YEAR = re.compile(r"\.(fy|cy)\d{4}$") +UK = { + "geography_id": "K02000001", + "geography_level": "country", + "geography_name": "United Kingdom", + "geography_vintage": "current", +} +# A year column's band text, as the tables print it, and the assertion it gives. +BAND_ASSERTIONS = { + "Outturn": "observation", + "Estimated Outurn": "observation", + "Estimate": "observation", + "Forecast": "source_projection", +} +RECEIPTS = ("person", "resident_population", "public_sector_finances") + + +def download_url(kind: str) -> str: + return ( + "https://obr.uk/download/october-2026-economic-and-fiscal-outlook-" + f"detailed-forecast-tables-{kind}/" + ) + + +def fy_label(opening: int) -> str: + return f"{opening}-{(opening + 1) % 100:02d}" + + +def column_number(letters: str) -> int: + number = 0 + for char in letters: + number = number * 26 + ord(char) - 64 + return number + + +def collapse(text: object) -> str: + return " ".join(str(text).split()) + + +def slug(label: str) -> str: + """'Other HMRC taxes1' -> other_hmrc_taxes; a footnote digit after a word goes.""" + text = re.sub(r"(?<=[A-Za-z)])\d+$", "", collapse(label)) + text = text.replace("&", " and ").replace("£", " gbp ") + return re.sub(r"[^a-z0-9]+", "_", text.lower()).strip("_") + + +# ---------------------------------------------------------------- workbooks + + +def load_grids(path: Path) -> dict[str, dict[tuple[int, str], object]]: + """Sheet -> (row, column letters) -> raw value, from Chronicle's own xlsx parse.""" + meta = SourceArtifactMetadata( + source_name="obr", + source_table=path.name, + source_file=path.name, + url=None, + vintage="x", + sha256="0", + size_bytes=0, + extracted_at="x", + extraction_method="x", + ) + grids: dict[str, dict[tuple[int, str], object]] = {} + for cell in source_cells_from_xlsx(path.read_bytes(), meta): + if cell.raw_value in (None, ""): + continue + column = re.match(r"[A-Z]+", cell.address).group(0) + grids.setdefault(cell.sheet_name, {})[(cell.row_number, column)] = cell.raw_value + return grids + + +def october_workbook(kind: str) -> dict[str, dict]: + directory = DATA / f"efo_{kind}_october_2026" + manifest = yaml.safe_load((directory / "manifest.yaml").read_text(encoding="utf-8")) + entry = manifest["files"][2026] + path = directory / entry["filename"] + digest = hashlib.sha256(path.read_bytes()).hexdigest() + assert digest == entry["sha256"], (path, digest) + return load_grids(path) + + +def march_workbook(kind: str) -> dict[str, dict]: + return load_grids(DATA / f"efo_{kind}_march_2026" / f"efo_{kind}.xlsx") + + +def title_key(title: object) -> str: + """'4.8 Current receipts (on a cash basis)' -> 'Current receipts (on a cash basis)'.""" + return re.sub(r"^\s*\d+\.\d+[a-z]?\s*", "", collapse(title)) + + +def sheet_title(grid: dict) -> str: + title = grid.get((2, "B")) + assert isinstance(title, str), title + return title + + +def fiscal_columns(grid: dict, header_row: int) -> list[tuple[int, str]]: + found = sorted( + (column_number(column), column, value.strip()) + for (row, column), value in grid.items() + if row == header_row and isinstance(value, str) and FY.match(value.strip()) + ) + columns = [] + for _, column, label in found: + opening = int(label[:4]) + assert label == fy_label(opening), (header_row, column, label) + columns.append((opening, column)) + years = [opening for opening, _ in columns] + assert years and years == list(range(years[0], years[0] + len(years))), years + return columns + + +def bands(grid: dict, band_row: int | None, columns: list[tuple[int, str]]) -> dict: + """Each year column's band text ('Outturn', 'Forecast', ...); 'Forecast' if none.""" + if band_row is None: + return {column: "Forecast" for _, column in columns} + status = {} + current = None + for _, column in columns: + text = grid.get((band_row, column)) + if isinstance(text, str): + current = collapse(text) + assert current in BAND_ASSERTIONS, (band_row, column, current) + status[column] = current + return status + + +def header_row_above(grid: dict, row: int) -> int: + """The nearest fiscal-year header row above a data row.""" + candidates = [ + r + for (r, column), value in grid.items() + if r < row and isinstance(value, str) and FY.match(value.strip()) + ] + assert candidates, row + return max(candidates) + + +def band_row_for(grid: dict, header_row: int) -> int | None: + row = header_row - 1 + texts = [ + collapse(value) + for (r, _), value in grid.items() + if r == row and isinstance(value, str) + ] + return row if texts and all(text in BAND_ASSERTIONS for text in texts) else None + + +def is_number(value: object) -> bool: + return isinstance(value, (int, float)) and not isinstance(value, bool) + + +def fiscal_coverage(opening: int, basis: str | None = None) -> dict: + coverage = { + "start_date": f"{opening}-04-01", + "end_date": f"{opening + 1}-03-31", + "basis": "fiscal", + "source_period_label": fy_label(opening), + } + if basis is not None: + coverage["accounting_basis"] = basis + return coverage + + +def record_ids(kind: str, line_id: str, prefix: str, year: int) -> dict: + record_set_id = f"{OCTOBER}.{kind}.{line_id}.{prefix}{year}" + return { + "record_set_id": record_set_id, + "record_set_spec_id": f"{record_set_id}.v1", + "source_record_id_prefix": record_set_id, + } + + +# ------------------------------------------------------------ March lines + +# October labels that differ from March's for the same line. +RENAMED = { + ("expenditure", "council_tax_england"): ( + "England council tax receipts", + "England council tax receipts1", + ), + ("expenditure", "council_tax_total"): ( + "Total net council tax receipts1", + "Total net council tax receipts2", + ), +} + +DWP_GB = ( + "Geography: a DWP line, as in the March 2026 package: DWP's benefit expenditure " + "and caseload tables (Spring 2026, Notes 1 and 3; package " + "dwp-benefit-expenditure-caseload-spring-2026) give these lines for Great Britain, " + "or people resident overseas receiving United Kingdom benefits; Northern Ireland's " + "social security is on rows of its own." +) + + +def devolved_out(benefit: str, date: str) -> str: + return ( + "Geography: England and Wales, with people resident overseas, as in the March " + "2026 package: DWP's tables (Spring 2026, Notes 3 and 4) leave Scottish " + f"{benefit} cases out from {date}, when executive competence moved to the " + "Scottish Government." + ) + + +ACCRUAL_4_10 = ( + "Table 4.10 states no basis; row 6 equals table 4.1's accrued 'Betting and gaming " + "taxes' row (row 7) in every year table 4.10 covers, so the line is stamped accrual." +) +OF_WHICH_4_10 = "An 'of which' of row 6; the seven duties sum to it. " + ACCRUAL_4_10 +SDLT = ( + "The EFO publishes no split of SDLT by type of buyer (chronicle#357 item 2); SDLT " + "applies in England and Northern Ireland, and the line is stamped United Kingdom " + "like the rest of this package's receipts." +) +WINE = "Footnote 1: includes other fermented products such as fruit ciders." +SPIRITS = "Footnote 2: includes spirit-based ‘ready-to-drinks’ such as alcopops." +MARCH_LINE_NOTES = { + "receipts": { + "tobacco_duties": "Cash basis (table title and note).", + "spirits_duties": "Cash basis (table title and note).", + "wine_duties": "Cash basis (table title and note).", + "beer_and_cider_duties": "Cash basis (table title and note).", + "betting_and_gaming_duties": "Cash basis (table title and note).", + "vaping_tax": ( + "Cash basis (table title and note). The tax is zero in the years before it " + "starts, as published." + ), + "betting_and_gaming_duties_accrued": ( + "Table 4.10 states no basis; this row equals table 4.1's accrued 'Betting " + "and gaming taxes' row (row 7) in every year table 4.10 covers, not table " + "4.8's cash row 36, so it is stamped accrual. Table 4.10 now starts in " + "2026-27, its first forecast year." + ), + "remote_gaming_duty": OF_WHICH_4_10, + "lottery_duty": OF_WHICH_4_10, + "general_betting_duty": OF_WHICH_4_10, + "machine_games_duty": OF_WHICH_4_10, + "gaming_duty": OF_WHICH_4_10, + "bingo_duty": OF_WHICH_4_10 + + " Bingo duty is abolished from 1 April 2026; the table's near-zero values are " + "kept as published.", + "pool_betting_duty": OF_WHICH_4_10, + "cigarette_clearances": "Million sticks, as the row label states.", + "non_cigarette_tobacco_clearances": ( + "Thousand kilograms, as the row label states; rows 8 and 9 sum to it." + ), + "hand_rolled_tobacco_clearances": ( + "An 'of which' of row 6 (\"Non-cigarette clearances ('000s kg)\"), in its " + "unit; rows 8 and 9 sum to it." + ), + "other_tobacco_products_clearances": ( + "An 'of which' of row 6 (\"Non-cigarette clearances ('000s kg)\"), in its " + "unit; rows 8 and 9 sum to it." + ), + "wine_clearances": WINE, + "spirits_clearances": SPIRITS, + "beer_and_cider_duties_accrued": "Accrued basis (the table's note).", + "wine_duties_accrued": "Accrued basis (the table's note). " + WINE, + "spirits_duties_accrued": "Accrued basis (the table's note). " + SPIRITS, + "sdlt_residential": "SDLT on residential property, all buyers. " + SDLT, + "sdlt_residential_main_rates": ( + "Residential SDLT at the main rates, an 'of which' of row 8. " + SDLT + ), + "sdlt_residential_higher_rates_additional_dwellings": ( + "Residential SDLT from the higher rates on additional dwellings, an 'of " + "which' of row 8; it matches HMRC's net surcharge (Annual Stamp Tax " + "Statistics Table 2f), not the gross surcharge element of Table 6b. " + SDLT + ), + "sdlt_residential_non_uk_resident_surcharge": ( + "Residential SDLT from the non-UK resident surcharge, an 'of which' of row " + "8. " + SDLT + ), + "sdlt_non_residential": "SDLT on non-residential property, all buyers. " + SDLT, + }, + "expenditure": { + "council_tax_england": ( + "Footnote 1, new in October: outturn reflects the latest MHCLG pre-measures " + "data and does not align with the public sector finances data used " + "elsewhere in the forecast." + ), + "domestic_rates": ( + "The OBR also shows Northern Ireland domestic rates in receipts table 4.2, " + "row 6 ('Northern Ireland domestic rates', package " + "obr-efo-receipts-october-2026), with different values; both are carried as " + "published, and the OBR calls neither one regional or district." + ), + "council_tax_total": ( + "Footnote 2: the table breaks down the council tax receipts line of Table " + "A.5 of the October 2026 EFO." + ), + "housing_benefit": DWP_GB, + "incapacity_benefits": DWP_GB + + " The line includes Severe Disablement Allowance, which DWP gives for England " + "and Wales only from 1 April 2020 (Notes 4).", + "pension_credit": DWP_GB, + "statutory_maternity_pay": DWP_GB, + "universal_credit_in_cap": DWP_GB, + "state_pension": DWP_GB, + "jobseekers_allowance": DWP_GB, + "universal_credit_outside_cap": DWP_GB, + "dla_and_pip": devolved_out( + "Disability Living Allowance and Personal Independence Payment", + "1 April 2020", + ), + "attendance_allowance": devolved_out("Attendance Allowance", "1 April 2020"), + "carers_allowance": devolved_out("Carer's Allowance", "3 September 2018"), + "winter_fuel_payment": ( + "Geography: England and Wales, with people resident overseas, as in the " + "March 2026 package: DWP's tables (Spring 2026, Notes 3 and 4) leave " + "Scottish Winter Fuel Payment cases out from April 2024, when the payment " + "was devolved." + ), + "ni_social_security_in_welfare_cap": ( + "Geography: Northern Ireland. The Northern Ireland Executive is responsible " + "for social security expenditure on residents of Northern Ireland (DWP " + "benefit expenditure and caseload tables, Spring 2026, Notes 3); the table " + "gives it on its own rows beside the DWP lines." + ), + "ni_social_security_outside_welfare_cap": ( + "Geography: Northern Ireland. The Northern Ireland Executive is responsible " + "for social security expenditure on residents of Northern Ireland (DWP " + "benefit expenditure and caseload tables, Spring 2026, Notes 3); the table " + "gives it on its own rows beside the DWP lines." + ), + }, +} + +ECONOMY_OUTTURN_NOTE = ( + "Calendar 2025 is stamped outturn and 2026 onwards forecast: the EFO's foreword says " + "the current fiscal year, 2026-27, is presented as an OBR forecast because its " + "outturn is incomplete, and the workbook marks no forecast start on the tables." +) + + +@dataclass +class MarchLine: + line_id: str + template: dict + march_sheet: str + march_row: int + march_label: object + header_column: str + + +def march_lines(kind: str) -> list[MarchLine]: + path = PACKAGES / f"efo_{kind}_march_2026" / "source_package.yaml" + payload = yaml.safe_load(path.read_text(encoding="utf-8")) + lines: dict[str, MarchLine] = {} + for record_set in payload["record_sets"]: + line_id = LINE_YEAR.sub("", record_set["record_set_id"]).removeprefix( + f"{MARCH}.{kind}." + ) + if line_id in lines: + continue + (row,) = record_set["rows"] + lines[line_id] = MarchLine( + line_id=line_id, + template=record_set, + march_sheet=record_set["sheet_name"], + march_row=row["row_number"], + march_label=row["expected_row_header"], + header_column=row.get("expected_row_header_column", "B"), + ) + return list(lines.values()) + + +def october_sheet_for(march_grid: dict, october_by_title: dict) -> str: + key = title_key(sheet_title(march_grid)) + assert key in october_by_title, key + return october_by_title[key] + + +def nearest_row(grid: dict, column: str, label: object, march_row: int) -> int: + rows = sorted( + (abs(row - march_row), row) + for (row, col), value in grid.items() + if col == column and value == label + ) + assert rows, (column, label) + assert len(rows) == 1 or rows[0][0] < rows[1][0], (column, label, rows) + return rows[0][1] + + +def move_guards(row_entry: dict, october_grid: dict) -> None: + """Re-point each guard cell (a title or a note) at the same text in October.""" + guards = [] + for guard in row_entry.get("guard_cells", []): + if guard["row"] == 2 and guard["column"] == "B": + text = sheet_title(october_grid) + assert title_key(text) == title_key(guard["expected_value"]), (guard, text) + guards.append({**guard, "expected_value": text}) + continue + if title_key(guard["expected_value"]) != collapse(guard["expected_value"]): + # A block title such as '3.12 Alcohol receipts forecasts'. + wanted = title_key(guard["expected_value"]) + matches = [ + (row, value) + for (row, column), value in october_grid.items() + if column == guard["column"] + and isinstance(value, str) + and title_key(value) == wanted + ] + else: + matches = [ + (row, value) + for (row, column), value in october_grid.items() + if column == guard["column"] and value == guard["expected_value"] + ] + assert len(matches) == 1, (guard, matches) + row, value = matches[0] + guards.append({**guard, "row": row, "expected_value": value}) + if guards: + row_entry["guard_cells"] = guards + + +def base_note(sheet: str, row: int, label: object, unit_text: str) -> str: + return ( + f"OBR EFO October 2026 detailed forecast tables, table {sheet}, row {row} " + f"('{collapse(label)}'), {unit_text}." + ) + + +UNIT_TEXT = { + ("gbp", 1000000000): "GBP billion", + ("stick", 1000000): "million sticks", + ("kilogram", 1000): "thousand kilograms", + ("litre_of_pure_alcohol", 100000): "thousand hectolitres of alcohol", + ("percent_of_gdp", None): "per cent of GDP", +} + + +def port_fiscal_line(kind: str, line: MarchLine, grid: dict, sheet: str) -> list[dict]: + """One October record set per year column for a row-labelled March line.""" + march_label, october_label = RENAMED.get((kind, line.line_id), (None, None)) + if march_label is not None: + assert line.march_label == march_label, (line.line_id, line.march_label) + label = october_label or line.march_label + row = nearest_row(grid, line.header_column, label, line.march_row) + header_row = header_row_above(grid, row) + columns = fiscal_columns(grid, header_row) + band = bands(grid, band_row_for(grid, header_row), columns) + measure_template = line.template["measures"][0] + unit_text = UNIT_TEXT[(measure_template["unit"], measure_template.get("value_scale"))] + notes = base_note(sheet, row, label, unit_text) + extra = MARCH_LINE_NOTES.get(kind, {}).get(line.line_id) + if extra: + notes += " " + extra + record_sets = [] + for opening, column in columns: + value = grid.get((row, column)) + if value is None: + continue + assert is_number(value), (sheet, row, column, value) + record_set = copy.deepcopy(line.template) + record_set.update(record_ids(kind, line.line_id, "fy", opening)) + record_set["assertion"] = BAND_ASSERTIONS[band[column]] + record_set["sheet_name"] = sheet + record_set["period"] = opening + if "period_coverage" in record_set: + record_set["period_coverage"] = fiscal_coverage( + opening, record_set["period_coverage"].get("accounting_basis") + ) + (row_entry,) = record_set["rows"] + row_entry["row_number"] = row + row_entry["expected_row_header"] = label + move_guards(row_entry, grid) + (measure,) = record_set["measures"] + display = row_entry["label"] + measure.update( + { + "label": f"{display}, FY{fy_label(opening)}", + "column": column, + "expected_column_header_row": header_row, + "expected_column_header": fy_label(opening), + "concept_evidence_url": download_url(kind), + "concept_evidence_notes": notes, + } + ) + record_sets.append(record_set) + assert record_sets, line.line_id + return record_sets + + +def port_economy_line(line: MarchLine, march_grid: dict, grid: dict, sheet: str) -> list[dict]: + """Economy tables run years down column B and variables across; the March line's + column must carry the same header in October.""" + (measure_template,) = line.template["measures"] + column = measure_template["column"] + for header_row in (3, 4): + assert march_grid.get((header_row, column)) == grid.get((header_row, column)), ( + sheet, + column, + header_row, + ) + unit_text = { + ("gbp", 1000000000): "GBP billion", + ("count", 1000000): "millions of people", + ("percent", None): "per cent", + }[(measure_template["unit"], measure_template.get("value_scale"))] + record_sets = [] + for year in range(2025, 2032): + (row,) = [r for (r, col), value in grid.items() if col == "B" and value == year] + value = grid.get((row, column)) + assert is_number(value), (sheet, row, column, value) + record_set = copy.deepcopy(line.template) + record_set.update(record_ids("economy", line.line_id, "cy", year)) + record_set["assertion"] = "observation" if year <= 2025 else "source_projection" + record_set["sheet_name"] = sheet + record_set["period"] = year + (row_entry,) = record_set["rows"] + row_entry["row_number"] = row + row_entry["expected_row_header"] = year + move_guards(row_entry, grid) + (measure,) = record_set["measures"] + measure.update( + { + "label": f"{row_entry['label']}, {year}", + "concept_evidence_url": download_url("economy"), + "concept_evidence_notes": ( + f"OBR EFO October 2026 detailed forecast tables, table {sheet} " + f"('{title_key(sheet_title(grid))}'), column {column}, calendar-year " + f"row; {unit_text}. {ECONOMY_OUTTURN_NOTE}" + ), + } + ) + record_sets.append(record_set) + return record_sets + + +def port_march_package(kind: str, grids: dict) -> tuple[list[dict], set, list[str]]: + """The March package's lines in October, the October cells they use, and the + changes against March for the package notes.""" + march_grids = march_workbook(kind) + by_title = { + title_key(sheet_title(grid)): sheet + for sheet, grid in grids.items() + if isinstance(grid.get((2, "B")), str) and re.match(r"\s*\d", grid[(2, "B")]) + } + record_sets: list[dict] = [] + used: set[tuple[str, int]] = set() + changes: list[str] = [] + for line in march_lines(kind): + march_grid = march_grids[line.march_sheet] + sheet = october_sheet_for(march_grid, by_title) + grid = grids[sheet] + if kind == "economy": + record_sets += port_economy_line(line, march_grid, grid, sheet) + continue + ported = port_fiscal_line(kind, line, grid, sheet) + row = ported[0]["rows"][0]["row_number"] + used.add((sheet, row)) + record_sets += ported + if (kind, line.line_id) in RENAMED: + march_label, october_label = RENAMED[(kind, line.line_id)] + changes.append( + f"{line.line_id}: row label '{march_label}' (March table " + f"{line.march_sheet}) is now '{october_label}' (table {sheet})" + ) + return record_sets, used, changes + + +# ------------------------------------------------- the rest of the receipts + + +@dataclass(frozen=True) +class RowUnit: + unit: str + scale: int | None + unit_text: str + measure_id: str + aggregation: str + + +GBP_BN = RowUnit("gbp", 1000000000, "GBP billion", "amount", "sum") +GBP_M = RowUnit("gbp", 1000000, "GBP million", "amount", "sum") + + +@dataclass(frozen=True) +class Table: + """A receipts table's rows beyond the March lines, as the table prints them.""" + + sheet: str + key: str + unit_cell: tuple[int, str, str] | None + unit: RowUnit | None + entity: tuple[str, str, str] + basis: str | None = None + basis_guard: tuple[int, str, str] | None = None + basis_before_row: int | None = None + period: str = "fiscal_year" + calendar_header_row: int | None = None + note: str = "" + left_out: dict = field(default_factory=dict) + row_units: dict = field(default_factory=dict) + row_prefix: dict = field(default_factory=dict) + calendar_rows: dict = field(default_factory=dict) + + +TAXPAYERS = ("person", "taxpayer", "public_sector_finances") +CASH_NOTE_4_8 = ( + "Note: All tax lines prior to accruals adjustments on tax line are on a cash basis " + "rather than an accrued basis." +) +RECEIPTS_TABLES = ( + Table("4.1", "other_hmrc_taxes", (3, "C", "£ billion"), GBP_BN, RECEIPTS, "accrual", + (17, "B", "Note: All taxes are on an accrued basis.")), + Table("4.2", "other_taxes", (3, "C", "£ billion"), GBP_BN, RECEIPTS), + Table("4.3", "other_receipts", (3, "C", "£ billion"), GBP_BN, RECEIPTS), + Table("4.4", "income_tax_and_nics", (3, "C", "£ billion"), GBP_BN, RECEIPTS), + Table( + "4.5", + "self_employed_income_growth", + (3, "C", "Percentage change on a year earlier"), + RowUnit("percent", None, "percentage change on a year earlier", "growth_rate", "rate"), + ("person", "self_assessment_taxpayer", "public_sector_finances"), + note=( + "Every column, 2024-25 included, sits under the table's 'Forecast' band, so " + "every fact is a source_projection; the table starts in 2024-25." + ), + ), + Table("4.6", "onshore_corporation_tax", (3, "C", "£ billion"), GBP_BN, RECEIPTS), + Table( + "4.7", + "property_transaction_taxes", + (3, "C", "£ billion"), + GBP_BN, + RECEIPTS, + left_out={ + 6: "'Total SDLT' restates table 4.8's 'Stamp duty land tax' line (row 24)", + 14: "'Annual tax on enveloped dwellings (ATED)' restates table 4.8's row 25", + }, + ), + Table("4.8", "cash_receipts", (3, "D", "£ billion"), GBP_BN, RECEIPTS, "cash", + (66, "B", CASH_NOTE_4_8), basis_before_row=57), + Table( + "4.13", + "inheritance_tax", + None, + None, + ("person", "deceased_person", "public_sector_finances"), + row_units={ + 5: RowUnit("percent", None, "per cent", "share", "share"), + 6: RowUnit("count", 1000, "thousands of deaths", "count", "sum"), + 7: RowUnit("count", 1000, "thousands of deaths", "count", "sum"), + 8: RowUnit("gbp", 1000, "GBP thousand", "mean_amount", "mean"), + }, + note="The table states each row's unit in its label.", + ), + Table( + "4.14", + "oil_and_gas_expenditure", + (3, "C", "£ billion"), + GBP_BN, + ("institutional_sector", "oil_and_gas_industry", "public_sector_finances"), + period="calendar_year", + calendar_header_row=5, + ), + Table( + "4.15", + "vat_gap_and_standard_rated_share", + (3, "C", "Per cent"), + RowUnit("percent", None, "per cent", "share", "share"), + RECEIPTS, + calendar_rows={8: 7}, + ), + Table("4.16", "corporation_tax_credits", (3, "C", "£ billion"), GBP_BN, + ("firm", "corporation_tax_payer", "public_sector_finances")), + Table( + "4.17", + "personal_tax_measures_yield", + (3, "C", "£ billion"), + GBP_BN, + RECEIPTS, + note=( + "The table flags no outturn: every column, past years included, is the " + "OBR's latest estimate of the measures' yield, so every fact is a " + "source_projection." + ), + ), + Table( + "4.18", + "threshold_freezes", + (3, "C", "Million"), + RowUnit("count", 1000000, "millions of taxpayers", "count", "sum"), + TAXPAYERS, + row_prefix={ + 7: "taxpayers", 8: "taxpayers", 9: "taxpayers", + 11: "higher_rate_taxpayers", 12: "higher_rate_taxpayers", + 13: "higher_rate_taxpayers", + 15: "additional_rate_taxpayers", 16: "additional_rate_taxpayers", + 17: "additional_rate_taxpayers", + }, + ), + Table("4.20", "environmental_levies", (3, "C", "£ billion"), GBP_BN, RECEIPTS), + Table( + "4.21", + "contracts_for_difference_drivers", + None, + None, + ("institutional_sector", "electricity_generators", "public_sector_finances"), + row_units={ + 5: RowUnit("gbp_per_mwh", None, "GBP per MWh", "price", "mean"), + 6: RowUnit("gbp_per_mwh", None, "GBP per MWh", "price", "mean"), + 7: RowUnit("gbp_per_mwh", None, "GBP per MWh", "price", "mean"), + 8: RowUnit("kwh", 1000000000, "TWh", "generation", "sum"), + 9: GBP_M, + 10: GBP_M, + 11: GBP_M, + }, + note="The table states each row's unit in its label.", + ), + Table( + "4.22", + "fiscally_neutral_receipts", + (3, "C", "£ million"), + GBP_BN, + RECEIPTS, + note=( + "The unit cell says '£ million', but the cells are GBP billion: 'VAT " + "refunds' (row 17) equals table 4.8's 'VAT refunds' (row 55, £ billion) in " + "every year this table covers, and 'Council tax' is about £54 billion; so " + "value_scale is 1e9, with the cell kept as a guard." + ), + ), +) +# Whole tables of the receipts workbook left out, and why. +RECEIPTS_LEFT_OUT = { + "4.9": ( + "'APD forecast - projection of passenger numbers by band' states no unit for " + "its passenger numbers" + ), + "4.19": ( + "'Counterfactual and actual personal tax thresholds' prints '£ billion' over " + "thresholds in pounds (a personal allowance of 12,570) and flags no outturn; " + "its actual thresholds are legislation and the others are counterfactuals" + ), +} + + +def table_notes(grid: dict, first_row: int) -> tuple[list[str], dict[str, str]]: + """A table's 'Note:' and 'Source:' lines and its numbered footnotes, below its rows.""" + notes, footnotes = [], {} + for (row, column), value in sorted(grid.items()): + if row < first_row or column != "B" or not isinstance(value, str): + continue + text = collapse(value) + if text.startswith(("Note:", "Source:")): + notes.append(text) + match = re.match(r"^(\d+) (.+)$", text) + if match: + footnotes[match.group(1)] = match.group(2) + return notes, footnotes + + +def footnote_for(label: str, footnotes: dict[str, str]) -> str: + match = re.search(r"(?<=[A-Za-z)])(\d+)$", collapse(label)) + if not match or match.group(1) not in footnotes: + return "" + return f" Footnote {match.group(1)}: {footnotes[match.group(1)]}" + + +def check_restatements(grids: dict) -> None: + """The rows left out restate rows kept; the evidence the notes cite holds.""" + cash, sdlt = grids["4.8"], grids["4.7"] + for left_row, kept_row in ((6, 24), (14, 25)): + for index in range(7): + left = sdlt.get((left_row, "CDEFGHI"[index])) + kept = cash.get((kept_row, "DEFGHIJ"[index])) + assert is_number(left) and left == kept, (left_row, kept_row, left, kept) + accrued, breakdown = grids["4.1"], grids["4.10"] + assert breakdown[(5, "C")] == "2026-27" and accrued[(5, "D")] == "2026-27" + assert accrued[(7, "B")] == "Betting and gaming taxes" + for index in range(6): + assert breakdown[(6, "CDEFGH"[index])] == accrued[(7, "DEFGHI"[index])], index + neutral = grids["4.22"] + assert neutral[(17, "B")] == "VAT refunds" and cash[(55, "B")] == "VAT refunds" + for index in range(6): + assert neutral[(17, "CDEFGH"[index])] == cash[(55, "EFGHIJ"[index])], index + + +def row_label(grid: dict, row: int) -> tuple[str, str] | None: + """The row's label and its column: B, or C for the sub-rows of an 'of which'.""" + for column in ("B", "C"): + value = grid.get((row, column)) + if isinstance(value, str) and value.strip(): + return column, value + return None + + +def receipts_rows(table: Table, grid: dict, used_rows: set[int]) -> list[dict]: + title = sheet_title(grid) + if table.unit_cell is not None: + row, column, text = table.unit_cell + assert grid.get((row, column)) == text, (table.sheet, grid.get((row, column))) + if table.basis_guard is not None: + row, column, text = table.basis_guard + assert grid.get((row, column)) == text, (table.sheet, grid.get((row, column))) + if table.period == "calendar_year": + header_row = table.calendar_header_row + found = sorted( + (column_number(c), c, v) + for (r, c), v in grid.items() + if r == header_row and is_number(v) + ) + year_columns = [(int(value), column) for _, column, value in found] + band = bands(grid, header_row - 1, year_columns) + else: + header_row = min( + r for (r, c), v in grid.items() if isinstance(v, str) and FY.match(v.strip()) + ) + year_columns = fiscal_columns(grid, header_row) + band = bands(grid, band_row_for(grid, header_row), year_columns) + last_row = max(r for r, _ in grid) + notes, footnotes = table_notes(grid, header_row + 1) + record_sets = [] + parent = None + for row in range(header_row + 1, last_row + 1): + found = row_label(grid, row) + if found is None: + continue + column, label = found + if column == "B" and collapse(label).lower().startswith(("of which", "note:", "source:")): + continue + values = [(o, c, grid.get((row, c))) for o, c in year_columns] + numbers = [v for _, _, v in values if is_number(v)] + if not numbers: + if column == "B" and not re.match(r"^\d+ ", collapse(label)): + parent = label if row not in table.row_prefix else parent + continue + if column == "B": + parent = label + if row in used_rows or row in table.left_out: + continue + unit = table.row_units.get(row, table.unit) + assert unit is not None, (table.sheet, row) + key = slug(label) + display = collapse(label) + if column == "C": + key = f"{slug(parent)}_{key}" + display = f"{collapse(parent)}: {display}" + if row in table.row_prefix: + key = f"{table.row_prefix[row]}_{key}" + line_id = f"{table.key}.{key}" + concept = f"obr.{table.key}.{key}" + basis = table.basis + if table.basis_before_row is not None and row >= table.basis_before_row: + basis = None + if row in table.calendar_rows: + calendar_header = table.calendar_rows[row] + found_years = sorted( + (column_number(c), c, v) + for (r, c), v in grid.items() + if r == calendar_header and is_number(v) + ) + row_years = [(int(v), c) for _, c, v in found_years] + assert [c for _, c in row_years] == [c for _, c in year_columns] + period, prefix, row_header_row = "calendar_year", "cy", calendar_header + elif table.period == "calendar_year": + row_years, period, prefix, row_header_row = year_columns, "calendar_year", "cy", header_row + else: + row_years, period, prefix, row_header_row = year_columns, "fiscal_year", "fy", header_row + note = base_note(table.sheet, row, label, unit.unit_text) + if basis == "cash": + note += " Cash basis (table title and note)." + elif basis == "accrual": + note += " Accrued basis (the table's note)." + if column == "C": + note += f" An 'of which' of '{collapse(parent)}'." + note += footnote_for(label, footnotes) + if table.note: + note += " " + table.note + for extra in notes: + note += " " + extra + guards = [{"column": "B", "row": 2, "expected_value": title, "label": "table title"}] + if table.unit_cell is not None: + r, c, text = table.unit_cell + guards.append({"column": c, "row": r, "expected_value": text, "label": "unit cell"}) + if basis is not None and table.basis_guard is not None: + r, c, text = table.basis_guard + guards.append({"column": c, "row": r, "expected_value": text, "label": "basis note"}) + for (opening, year_column), (_, check_column) in zip(row_years, year_columns, strict=True): + assert year_column == check_column + value = grid.get((row, year_column)) + if value is None: + continue + assert is_number(value), (table.sheet, row, year_column, value) + label_text = fy_label(opening) if prefix == "fy" else opening + record_set = { + **record_ids("receipts", line_id, prefix, opening), + "provenance_class": "model_output", + "assertion": BAND_ASSERTIONS[band[year_column]], + "sheet_name": table.sheet, + "period_type": period, + "period": opening, + } + if prefix == "fy": + record_set["period_coverage"] = fiscal_coverage(opening, basis) + record_set.update(UK) + entity, role, domain = table.entity + record_set.update( + { + "entity": entity, + "entity_role": role, + "domain": domain, + "groupby_dimension": "obr.efo_line", + } + ) + if basis is not None: + record_set["shared_filters"] = {"accounting_basis": basis} + record_set["shared_constraints"] = [ + { + "variable": "accounting_basis", + "operator": "==", + "value": basis, + "label": "Accounting basis", + } + ] + record_set["rows"] = [ + { + "value_id": f"{table.key}_{key}", + "label": display, + "ordinal": 0, + "row_number": row, + "expected_row_header_column": column, + "expected_row_header": label, + "table_record_kind": "total", + "guard_cells": guards, + } + ] + measure = { + "measure_id": unit.measure_id, + "label": f"{display}, " + (f"FY{label_text}" if prefix == "fy" else str(opening)), + "ordinal": 0, + "column": year_column, + "source_column_id": unit.measure_id, + "expected_column_header_row": row_header_row, + "expected_column_header": label_text, + "concept": concept, + "source_concept": concept, + "concept_relation": "source_label", + "concept_authority": "obr", + "concept_evidence_url": download_url("receipts"), + "concept_evidence_notes": note, + "unit": unit.unit, + "aggregation": unit.aggregation, + } + if unit.scale is not None: + measure["value_scale"] = unit.scale + measure["expected_cell_type"] = "number" + record_set["measures"] = [measure] + record_sets.append(record_set) + return record_sets + + +# Receipts rows that need more than their table's notes. +RECEIPTS_ROW_NOTES = { + ("4.2", 6): ( + "The OBR also shows Northern Ireland domestic rates in expenditure table 5.1, " + "row 16 ('NI domestic rates', package obr-efo-expenditure-october-2026, line " + "domestic_rates), with different values; both are carried as published, and " + "the OBR calls neither one regional or district." + ), +} + + +def receipts_package() -> tuple[list[dict], list[str]]: + grids = october_workbook("receipts") + check_restatements(grids) + record_sets, used, changes = port_march_package("receipts", grids) + covered = {table.sheet for table in RECEIPTS_TABLES} | set(RECEIPTS_LEFT_OUT) + march_only = {"4.10", "4.11", "4.12"} + tables = {sheet for sheet in grids if re.match(r"^4\.\d+$", sheet)} + assert tables == covered | march_only, sorted(tables ^ (covered | march_only)) + for table in RECEIPTS_TABLES: + rows = {row for sheet, row in used if sheet == table.sheet} + for record_set in receipts_rows(table, grids[table.sheet], rows): + row = record_set["rows"][0]["row_number"] + extra = RECEIPTS_ROW_NOTES.get((table.sheet, row)) + if extra: + record_set["measures"][0]["concept_evidence_notes"] += " " + extra + record_sets.append(record_set) + for sheet in march_only: + grid = grids[sheet] + rows = {row for s, row in used if s == sheet} + numbered = { + row + for (row, column), value in grid.items() + if is_number(value) and row_label(grid, row) is not None + and not FY.match(str(grid.get((row, column)))) + } + assert numbered == rows, (sheet, sorted(numbered - rows)) + return record_sets, changes + + +# ------------------------------------------------------- economy additions + +ECONOMY_ADDITIONS = ( + # (line id, template line, table, column, header row, header text, concept, label, + # unit, value_scale, aggregation, note) + ( + "deposit_rate", + "bank_rate", + "1.9", + "F", + 3, + "Deposit rate", + "obr.deposit_rate", + "Deposit rate, per cent", + "percent", + None, + "rate", + "per cent", + ), + ( + "household_financial_assets", + "nominal_gdp_nsa", + "1.11", + "D", + 4, + "Financial assets (£bn)", + "obr.household_financial_assets", + "Household financial assets, GBP billion", + "gbp", + 1000000000, + "sum", + ( + "GBP billion, in the table's households block (row 3, 'Households'). The " + "table defines the series as household financial assets (ONS Economic " + "Accounts, identifier: NNML); it does not say whether a calendar-year row " + "is the year-end or the average stock" + ), + ), +) + + +def economy_additions(grids: dict) -> list[dict]: + templates = {line.line_id: line for line in march_lines("economy")} + record_sets = [] + for ( + line_id, template_id, sheet, column, header_row, header, concept, label, + unit, scale, aggregation, unit_text, + ) in ECONOMY_ADDITIONS: + grid = grids[sheet] + assert grid.get((header_row, column)) == header, (sheet, column, grid.get((header_row, column))) + if sheet == "1.11": + assert grid.get((3, "C")) == "Households" + template = templates[template_id].template + for year in range(2025, 2032): + (row,) = [r for (r, c), v in grid.items() if c == "B" and v == year] + value = grid.get((row, column)) + assert is_number(value), (sheet, row, column, value) + record_set = copy.deepcopy(template) + record_set.update(record_ids("economy", line_id, "cy", year)) + record_set["assertion"] = "observation" if year <= 2025 else "source_projection" + record_set["sheet_name"] = sheet + record_set["period"] = year + (row_entry,) = record_set["rows"] + row_entry.update( + {"value_id": line_id, "label": label, "row_number": row, "expected_row_header": year} + ) + row_entry["guard_cells"] = [ + {"column": "B", "row": 2, "expected_value": sheet_title(grid), "label": "table title"}, + {"column": column, "row": header_row, "expected_value": header, "label": "column header"}, + ] + measure = { + "measure_id": line_id, + "label": f"{label}, {year}", + "ordinal": 0, + "column": column, + "source_column_id": line_id, + "concept": concept, + "source_concept": f"obr.efo_economy.{line_id}", + "concept_relation": "source_label", + "concept_authority": "obr", + "concept_evidence_url": download_url("economy"), + "concept_evidence_notes": ( + f"OBR EFO October 2026 detailed forecast tables, table {sheet} " + f"('{title_key(sheet_title(grid))}'), column {column} ('{header}'), " + f"calendar-year row; {unit_text}. {ECONOMY_OUTTURN_NOTE}" + ), + "unit": unit, + "aggregation": aggregation, + "expected_cell_type": "number", + } + if scale is not None: + measure["value_scale"] = scale + record_set["measures"] = [measure] + record_sets.append(record_set) + return record_sets + + +# ------------------------------------------------------------------- policy + +POLICY_TITLE = "Table 1.1: Breakdown of policy decisions since March 2026" +POLICY_NOTE = ( + "Note: This table uses the convention that a negative sign implies a loss to the " + "Exchequer (and is therefore an increase in PSNB)." +) +POLICY_SECTIONS = { + "Scorecard measures": "scorecard", + "Fiscally neutral measures1": "fiscally_neutral", + "Non-scorecard measures": "non_scorecard", +} +POLICY_ENTITY = ("government", "public_sector", "public_sector_finances") +POLICY_YEARS = "IJKLMN" + + +def policy_constraint(variable: str, value: str, label: str) -> dict: + return {"variable": variable, "operator": "==", "value": value, "label": label} + + +def policy_package() -> tuple[list[dict], dict]: + grid = october_workbook("policy")["1.1"] + assert grid[(4, "C")] == POLICY_TITLE + assert grid[(5, "I")] == "£ million" and grid[(6, "I")] == "Forecast" + assert grid[(7, "G")] == "Head" and grid[(7, "H")] == "Category" + columns = fiscal_columns(grid, 7) + assert [c for _, c in columns] == list(POLICY_YEARS) + notes, _ = table_notes({(r, "B"): v for (r, c), v in grid.items() if c == "C"}, 8) + assert notes == [POLICY_NOTE], notes + assert grid[(557, "C")] == "1 Includes measures with no net impact on borrowing." + measures: list[dict] = [] + section = None + current = None + summary_start = None + for row in range(8, 557): + c_value, d_value = grid.get((row, "C")), grid.get((row, "D")) + if c_value in POLICY_SECTIONS: + section = POLICY_SECTIONS[c_value] + continue + if d_value in POLICY_SECTIONS: + section = POLICY_SECTIONS[d_value] + continue + if d_value == "Total effects of receipts measures (£ millions)": + summary_start = row + break + head, category = grid.get((row, "G")), grid.get((row, "H")) + if isinstance(d_value, str) and head is not None: + number = c_value if is_number(c_value) else None + assert (number is not None) == (section == "scorecard"), (row, c_value) + count = sum(1 for m in measures if m["section"] == section) + 1 + current = { + "id": f"measure_{int(number)}" if number is not None else f"{section}_{count}", + "number": int(number) if number is not None else None, + "name": d_value, + "section": section, + "first_row": row, + "rows": [], + } + measures.append(current) + if head is None: + assert all(grid.get((row, c)) is None for c in POLICY_YEARS), row + continue + assert current is not None, row + for column in POLICY_YEARS: + assert is_number(grid.get((row, column))), (row, column) + current["rows"].append((row, head, category)) + assert summary_start == 490, summary_start + assert [m["number"] for m in measures if m["section"] == "scorecard"] == list(range(1, 99)) + record_sets = [] + for measure in measures: + keys = set() + rows = [] + for row, head, category in measure["rows"]: + if head == "Total": + assert category is None, row + key, kind, label, filters, constraints = "total", "total", "Total", { + "policy_head": "all", + "policy_category": "all", + }, [] + else: + key = f"{slug(head)}.{slug(category)}" + kind, label = "detail", f"{head}: {category}" + filters = {"policy_head": slug(head), "policy_category": slug(category)} + constraints = [ + policy_constraint("policy_head", slug(head), "Policy head"), + policy_constraint("policy_category", slug(category), "Policy category"), + ] + assert key not in keys, (measure["id"], key) + keys.add(key) + entry = { + "value_id": key, + "label": label, + "ordinal": len(rows), + "row_number": row, + "expected_row_header_column": "G", + "expected_row_header": head, + "table_record_kind": kind, + "filters": filters, + } + if constraints: + entry["constraints"] = constraints + entry["guard_cells"] = [ + {"column": "D", "row": measure["first_row"], "expected_value": measure["name"], "label": "measure"}, + ] + if head != "Total": + entry["guard_cells"].append( + {"column": "H", "row": row, "expected_value": category, "label": "category"} + ) + rows.append(entry) + assert rows[-1]["value_id"] == "total", measure["id"] + number = f"measure {measure['number']} " if measure["number"] else "" + notes = ( + f"OBR EFO October 2026 detailed forecast tables: policy, table 1.1 " + f"('Breakdown of policy decisions since March 2026'), {number}('{measure['name']}'), " + f"rows {measure['rows'][0][0]} to {measure['rows'][-1][0]}, GBP million. {POLICY_NOTE}" + ) + if measure["section"] == "fiscally_neutral": + notes += " Footnote 1 of 'Fiscally neutral measures': includes measures with no net impact on borrowing." + if measure["section"] == "non_scorecard": + notes += " Listed under 'Non-scorecard measures'." + for opening, column in columns: + record_set = { + **record_ids("policy", measure["id"], "fy", opening), + "provenance_class": "model_output", + "assertion": "source_projection", + "sheet_name": "1.1", + "period_type": "fiscal_year", + "period": opening, + "period_coverage": fiscal_coverage(opening), + **UK, + "entity": POLICY_ENTITY[0], + "entity_role": POLICY_ENTITY[1], + "domain": POLICY_ENTITY[2], + "groupby_dimension": "obr.policy_component", + "shared_filters": { + "policy_section": measure["section"], + "policy_measure": measure["id"], + }, + "shared_constraints": [ + policy_constraint("policy_section", measure["section"], "Policy section"), + policy_constraint("policy_measure", measure["id"], "Policy measure"), + ], + "rows": copy.deepcopy(rows), + "measures": [ + { + "measure_id": "costing", + "label": f"Costing, FY{fy_label(opening)}", + "ordinal": 0, + "column": column, + "source_column_id": "costing", + "expected_column_header_row": 7, + "expected_column_header": fy_label(opening), + "concept": "obr.policy_decision_costing", + "source_concept": "obr.policy_decision_costing", + "concept_relation": "source_label", + "concept_authority": "obr", + "concept_evidence_url": download_url("policy"), + "concept_evidence_notes": notes, + "unit": "gbp", + "aggregation": "sum", + "value_scale": 1000000, + "expected_cell_type": "number", + } + ], + } + record_sets.append(record_set) + record_sets += policy_summary(grid, summary_start, columns) + labels = { + "policy_section": { + "scorecard": "Scorecard measures", + "fiscally_neutral": "Fiscally neutral measures", + "non_scorecard": "Non-scorecard measures", + }, + "policy_measure": {m["id"]: m["name"] for m in measures}, + } + return record_sets, labels + + +def policy_summary(grid: dict, start: int, columns: list[tuple[int, str]]) -> list[dict]: + """Rows 490 to 555: the measures' effects by head and category, and the direct and + indirect effects of the Government's decisions.""" + blocks = { + "Total effects of receipts measures (£ millions)": "receipts_measures", + "Total effects of expenditure measures (£ millions)": "expenditure_measures", + } + heads = {"Current DEL", "Current AME", "Capital DEL", "Capital AME"} + rows, block, head = [], None, None + for row in range(start, 556): + label = grid.get((row, "D")) + if label is None or label == "of which:": + continue + assert all(is_number(grid.get((row, c))) for c in POLICY_YEARS), (row, label) + if label in blocks: + block, head = blocks[label], None + key = f"{block}.total" + elif block == "receipts_measures" and row < 520: + key = f"{block}.{slug(label)}" + elif block == "expenditure_measures" and row < 549: + if label in heads: + head = slug(label) + key = f"{block}.{head}" + else: + key = f"{block}.{head}.{slug(label)}" + else: + block = "government_decisions" + key = f"{block}.{slug(label)}" + rows.append((row, label, key)) + keys = [key for _, _, key in rows] + assert len(keys) == len(set(keys)), keys + record_sets = [] + for opening, column in columns: + entries = [] + for ordinal, (row, label, key) in enumerate(rows): + entries.append( + { + "value_id": key, + "label": collapse(label), + "ordinal": ordinal, + "row_number": row, + "expected_row_header_column": "D", + "expected_row_header": label, + "table_record_kind": "detail", + "filters": {"policy_summary_line": key}, + "constraints": [ + policy_constraint("policy_summary_line", key, "Policy decisions summary line") + ], + } + ) + record_sets.append( + { + **record_ids("policy", "summary", "fy", opening), + "provenance_class": "model_output", + "assertion": "source_projection", + "sheet_name": "1.1", + "period_type": "fiscal_year", + "period": opening, + "period_coverage": fiscal_coverage(opening), + **UK, + "entity": POLICY_ENTITY[0], + "entity_role": POLICY_ENTITY[1], + "domain": POLICY_ENTITY[2], + "groupby_dimension": "policy_summary_line", + "rows": entries, + "measures": [ + { + "measure_id": "costing", + "label": f"Costing, FY{fy_label(opening)}", + "ordinal": 0, + "column": column, + "source_column_id": "costing", + "expected_column_header_row": 7, + "expected_column_header": fy_label(opening), + "concept": "obr.policy_decisions_effect", + "source_concept": "obr.policy_decisions_effect", + "concept_relation": "source_label", + "concept_authority": "obr", + "concept_evidence_url": download_url("policy"), + "concept_evidence_notes": ( + "OBR EFO October 2026 detailed forecast tables: policy, table " + "1.1, rows 490 to 555: the effects of the policy decisions by " + "head and category, and the direct and indirect effects of the " + f"Government's decisions, GBP million. {POLICY_NOTE}" + ), + "unit": "gbp", + "aggregation": "sum", + "value_scale": 1000000, + "expected_cell_type": "number", + } + ], + } + ) + return record_sets + + +# ------------------------------------------------------------ the packages + + +class PackageDumper(yaml.SafeDumper): + """Plain YAML with no anchors, so every record set reads on its own.""" + + def ignore_aliases(self, data: object) -> bool: + return True + + +def artifact(kind: str, source_table: str) -> dict: + return { + "source_name": "obr", + "source_table": source_table, + "resource_package": "db", + "resource_directory": f"data/obr/efo_{kind}_october_2026", + "manifest": "manifest.yaml", + "vintage": "efo_october_2026", + "extracted_at": "2026-10-29", + "extraction_method": "xlsx whole-workbook used-range cell parse", + "parser": "xlsx_used_range", + "artifact_year": 2026, + } + + +def header_lines(text: str) -> str: + lines = [] + for paragraph in text.strip().split("\n\n"): + words, line = paragraph.split(), "#" + for word in words: + if len(line) + 1 + len(word) > 88: + lines.append(line) + line = "#" + line += " " + word + lines.append(line) + lines.append("#") + return "\n".join(lines) + "\n" + + +COMMON_HEADER = """ +OBR Economic and fiscal outlook, October 2026 (published with the Budget on 28 October +2026), for PolicyEngine/chronicle#393. Written by scripts/build_obr_efo_october_2026.py +from the pinned workbook; edit that, not this. Values are as the tables print them, with +value_scale for the stated unit. Fiscal-year periods store the opening year (2025-26 -> +2025). Each year column's assertion follows the band above it: 'Outturn' (and 'Estimate', +'Estimated Outurn') gives observation and 'Forecast' gives source_projection; a table +with no band is all forecast. In October, 2025-26 is outturn, where in March it was a +forecast, and 2031-32 is a new forecast year. +""" + + +def march_header(kind: str, changes: list[str]) -> str: + text = COMMON_HEADER + f""" + +The March 2026 package's lines (package obr-efo-{kind}-march-2026), under the +obr.efo_2026_10 prefix with their line ids, display labels and concepts, so a consumer +changes vintage by package. Each is found by its table's title and its row's label; the +row numbers and the October table number ride on each record set and its notes. +""" + if changes: + text += "\n\nRows October renames against March: " + "; ".join(changes) + "." + else: + text += "\n\nOctober drops, renames or splits none of the March package's rows." + return text + + +RECEIPTS_HEADER = """ + +Receipts. The March 2026 package's 41 lines (receipts tables 3.x are now 4.x, with the +same titles and rows), then every other row of the workbook's tables, except tables 4.9 +and 4.19 (RECEIPTS_LEFT_OUT in the build script: 4.9 states no unit for its passenger +numbers; 4.19 prints '£ billion' over thresholds in pounds and flags no outturn). A row +beyond the March lines takes the line id '
.' and the concept +'obr.
.', where the table key names the table (other_hmrc_taxes, +cash_receipts, self_employed_income_growth, ...); the sub-rows of table 4.8's 'of which' +blocks, printed in column C, prefix their parent. Table 4.5's 'Savings income' row is +obr.self_employed_income_growth.savings_income, a percentage change on a year earlier +from 2024-25, all under the table's 'Forecast' band. Two rows restate rows kept and are +left out, as the March package left out sheet 3.7's total: table 4.7's 'Total SDLT' and +its ATED row (table 4.8 rows 24 and 25). Table 4.22 prints '£ million' over GBP billion +cells (its VAT refunds equal table 4.8's in every year), so its rows carry value_scale +1e9. Table 4.10 now starts in 2026-27, its first forecast year. Northern Ireland +domestic rates are carried in both places the OBR shows them: this package's table 4.2 +row 6, and expenditure table 5.1 row 16. +""" + + +def render(header: str, payload: dict) -> str: + return header_lines(header) + yaml.dump( + payload, Dumper=PackageDumper, sort_keys=False, allow_unicode=True, width=100 + ) + + +def march_payload(kind: str) -> dict: + path = PACKAGES / f"efo_{kind}_march_2026" / "source_package.yaml" + return yaml.safe_load(path.read_text(encoding="utf-8")) + + +def package_payload(kind: str, record_sets: list[dict], **extra: object) -> dict: + march = march_payload(kind) + payload = { + "schema_version": "ledger.source_package.v1", + "package_id": f"obr-efo-{kind}-october-2026", + "label": march["label"].replace("March 2026", "October 2026"), + "dimension_labels": march.get("dimension_labels", {"obr.efo_line": "EFO table line"}), + } + if "dimension_value_labels" in march: + payload["dimension_value_labels"] = march["dimension_value_labels"] + payload.update(extra) + payload["artifact"] = artifact( + kind, march["artifact"]["source_table"].replace("March 2026", "October 2026") + ) + payload["record_sets"] = record_sets + return payload + + +def build_receipts() -> str: + record_sets, changes = receipts_package() + payload = package_payload("receipts", record_sets) + payload["dimension_value_labels"].setdefault("accounting_basis", {}) + return render(march_header("receipts", changes) + RECEIPTS_HEADER, payload) + + +def build_expenditure() -> str: + grids = october_workbook("expenditure") + record_sets, _, changes = port_march_package("expenditure", grids) + header = march_header("expenditure", changes) + """ + +Expenditure tables 4.x are now 5.x, with the same titles. Table 5.1 adds a footnote to +England's council tax receipts: outturn reflects the latest MHCLG pre-measures data and +does not align with the public sector finances data used elsewhere. Its 'NI domestic +rates' row is one of the two places the OBR shows Northern Ireland domestic rates; the +other is receipts table 4.2 row 6, in obr-efo-receipts-october-2026. +""" + return render(header, package_payload("expenditure", record_sets)) + + +def build_economy() -> str: + grids = october_workbook("economy") + record_sets, _, changes = port_march_package("economy", grids) + record_sets += economy_additions(grids) + header = march_header("economy", changes) + """ + +Economy. The March lines for calendar 2025 to 2031, plus two series +PolicyEngine/policyengine-uk#2638's interest projection reads: table 1.9's deposit rate +(obr.deposit_rate) and table 1.11's household financial assets +(obr.household_financial_assets, ONS NNML). Calendar 2025 is outturn and 2026 onwards +forecast; the tables mark no forecast start. +""" + return render(header, package_payload("economy", record_sets)) + + +def build_aggregates() -> str: + grids = october_workbook("aggregates") + record_sets, _, changes = port_march_package("aggregates", grids) + header = march_header("aggregates", changes) + """ + +Aggregates. Tables 6.1, 6.2 and 6.5 print only forecast years, now 2026-27 to 2031-32; +table 6.13 has 2025-26 as outturn. +""" + return render(header, package_payload("aggregates", record_sets)) + + +def build_policy() -> str: + record_sets, labels = policy_package() + summary = { + row["value_id"]: row["label"] + for record_set in record_sets + if record_set["groupby_dimension"] == "policy_summary_line" + for row in record_set["rows"] + } + heads, categories = {}, {} + for record_set in record_sets: + for row in record_set["rows"]: + filters = row.get("filters", {}) + if filters.get("policy_head", "all") != "all": + head, category = row["label"].split(": ", 1) + heads[filters["policy_head"]] = head + categories[filters["policy_category"]] = category + payload = { + "schema_version": "ledger.source_package.v1", + "package_id": "obr-efo-policy-october-2026", + "label": "OBR EFO October 2026 detailed forecast tables: policy", + "dimension_labels": { + "obr.policy_component": "Policy decision component", + "policy_summary_line": "Policy decisions summary line", + "policy_section": "Policy section", + "policy_measure": "Policy measure", + "policy_head": "Policy head", + "policy_category": "Policy category", + }, + "dimension_value_labels": { + **labels, + "policy_head": {"all": "All heads", **dict(sorted(heads.items()))}, + "policy_category": {"all": "All categories", **dict(sorted(categories.items()))}, + "policy_summary_line": summary, + }, + "artifact": artifact("policy", "EFO October 2026 detailed forecast tables: policy"), + "record_sets": record_sets, + } + header = COMMON_HEADER + """ + +Policy. Table 1.1, 'Breakdown of policy decisions since March 2026': each decision's +costing by head and category, and its total, for 2026-27 to 2031-32, all under the +table's 'Forecast' band, in GBP million. The 98 scorecard measures keep the OBR's +numbers (measure_1 ... measure_98); the three fiscally neutral and two non-scorecard +measures are numbered in table order. Rows 490 to 555, the effects by head and category +and the direct and indirect effects of the Government's decisions, are one record set +per year (line summary). A negative sign is a loss to the Exchequer, as the table's note +says. +""" + return render(header, payload) + + +BUILDERS = { + "receipts": build_receipts, + "expenditure": build_expenditure, + "economy": build_economy, + "aggregates": build_aggregates, + "policy": build_policy, +} + + +def main() -> int: + parser = argparse.ArgumentParser(description=__doc__.splitlines()[0]) + parser.add_argument( + "--check", + action="store_true", + help="Compare the generated YAML with the committed files instead of writing.", + ) + args = parser.parse_args() + stale = [] + for kind, build in BUILDERS.items(): + path = PACKAGES / f"efo_{kind}_october_2026" / "source_package.yaml" + text = build() + if args.check: + if not path.exists() or path.read_text(encoding="utf-8") != text: + stale.append(str(path.relative_to(ROOT))) + else: + path.parent.mkdir(parents=True, exist_ok=True) + path.write_text(text, encoding="utf-8") + if stale: + print("Stale generated packages: " + ", ".join(stale), file=sys.stderr) + return 1 + return 0 + + +if __name__ == "__main__": + raise SystemExit(main()) diff --git a/tests/test_source_obr_efo_october_2026.py b/tests/test_source_obr_efo_october_2026.py new file mode 100644 index 00000000..49bbaa4c --- /dev/null +++ b/tests/test_source_obr_efo_october_2026.py @@ -0,0 +1,280 @@ +"""OBR Economic and fiscal outlook, October 2026 (PolicyEngine/chronicle#393). + +Checks the five packages scripts/build_obr_efo_october_2026.py writes. Values are +re-read from the workbooks with pandas and located by the publisher's labels, not by the +packages' coordinates. +""" + +from __future__ import annotations + +from collections import Counter +import hashlib +from pathlib import Path +import re +import runpy + +import pandas as pd +import pytest +import yaml + +from chronicle.bundle import UK_BUNDLE_SOURCES +from chronicle.consumer_contract import ( + build_semantic_fact_key, + validate_consumer_fact_contract, +) +from chronicle.core import validate_facts +from chronicle.source_package import ( + SOURCE_PACKAGE_ALIASES, + load_source_package, + validate_source_package, +) + +ROOT = Path(__file__).resolve().parents[1] +DATA = ROOT / "db/data/obr" +KINDS = ("receipts", "expenditure", "economy", "aggregates", "policy") +OCTOBER = "obr.efo_2026_10" + + +def _facts(kind: str) -> dict[str, object]: + package = load_source_package(f"obr-efo-{kind}-october-2026") + return {fact.source_record_id: fact for fact in package.build_facts(2026)} + + +@pytest.fixture(scope="module") +def facts(): + return {kind: _facts(kind) for kind in KINDS} + + +def _sheet(kind: str, sheet: str) -> pd.DataFrame: + path = DATA / f"efo_{kind}_october_2026" / f"efo_{kind}.xlsx" + return pd.read_excel(path, sheet_name=sheet, header=None) + + +def _cell(frame: pd.DataFrame, label: str, year: str, *, label_column: int = 1) -> float: + """The cell in the row whose label is `label`, under the header `year`.""" + labels = frame.iloc[:, label_column].astype(str) + (row,) = labels.index[labels == label] + header_row = max( + r for r in frame.index[: row] if (frame.iloc[r].astype(str).str.strip() == year).any() + ) + (column,) = [ + c for c in frame.columns if str(frame.iloc[header_row, c]).strip() == year + ] + return frame.iloc[row, column] + + +@pytest.mark.parametrize( + ("kind", "record_sets", "count"), + [ + ("receipts", 1611, 1611), + ("expenditure", 165, 165), + ("economy", 56, 56), + ("aggregates", 25, 25), + ("policy", 624, 2520), + ], +) +def test_packages_validate_register_and_carry_no_anchors(kind, record_sets, count): + package_dir = ROOT / "packages/obr" / f"efo_{kind}_october_2026" + package_id = f"obr-efo-{kind}-october-2026" + report = validate_source_package(package_dir, year=2026) + assert report.valid, report.to_dict() + assert not report.warnings + assert report.counts["record_set_count"] == record_sets + assert report.counts["source_record_count"] == count + assert SOURCE_PACKAGE_ALIASES[package_id] == package_dir.relative_to(ROOT / "packages") + assert package_id in UK_BUNDLE_SOURCES + text = (package_dir / "source_package.yaml").read_text(encoding="utf-8") + assert not any( + isinstance(token, (yaml.AnchorToken, yaml.AliasToken)) for token in yaml.scan(text) + ) + built = list(_facts(kind).values()) + assert validate_facts(built).valid + assert validate_consumer_fact_contract(built).valid + keys = Counter(build_semantic_fact_key(fact) for fact in built) + assert max(keys.values()) == 1 + + +def test_generator_reproduces_the_committed_packages(): + generator = runpy.run_path(str(ROOT / "scripts/build_obr_efo_october_2026.py")) + for kind, build in generator["BUILDERS"].items(): + path = ROOT / "packages/obr" / f"efo_{kind}_october_2026" / "source_package.yaml" + assert build() == path.read_text(encoding="utf-8"), kind + + +@pytest.mark.parametrize("kind", KINDS) +def test_manifests_pin_bytes_licence_and_r2(kind): + data_dir = DATA / f"efo_{kind}_october_2026" + manifest = yaml.safe_load((data_dir / "manifest.yaml").read_text(encoding="utf-8")) + assert manifest["license"] == "Open Government Licence v3.0" + assert manifest["license_verified_at"] == "2026-10-29" + assert manifest["source_page"] == ( + "https://obr.uk/efo/economic-and-fiscal-outlook-october-2026/" + ) + entry = manifest["files"][2026] + content = (data_dir / entry["filename"]).read_bytes() + assert hashlib.sha256(content).hexdigest() == entry["sha256"] + assert len(content) == entry["size_bytes"] + assert entry["storage"]["r2"]["uri"] == ( + f"r2://ledger-raw/raw/uk/obr/{manifest['package_id']}/2026/" + f"{entry['sha256']}/{entry['filename']}" + ) + + +@pytest.mark.parametrize("kind", ("receipts", "expenditure", "economy", "aggregates")) +def test_every_march_line_keeps_its_line_id_and_concept(facts, kind): + """A consumer changes vintage by package: the October package carries each March + line under the same line id and concept.""" + march = load_source_package(f"obr-efo-{kind}-march-2026").build_facts(2026) + + def lines(prefix: str, built) -> dict[str, set[str]]: + found: dict[str, set[str]] = {} + for fact in built: + record_set = fact.layout.record_set_id + if not record_set.startswith(prefix): + continue + line = re.sub(r"\.(fy|cy)\d{4}$", "", record_set.removeprefix(prefix)) + found.setdefault(line, set()).add(fact.measure.concept) + return found + + march_lines = lines(f"obr.efo_2026_03.{kind}.", march) + october_lines = lines(f"{OCTOBER}.{kind}.", facts[kind].values()) + for line, concepts in march_lines.items(): + assert october_lines.get(line) == concepts, line + + +def test_outturn_and_forecast_follow_the_tables(facts): + receipts = facts["receipts"] + income_tax = { + fact.period.value: fact + for fact in receipts.values() + if fact.layout.record_set_id.startswith(f"{OCTOBER}.receipts.income_tax.") + } + # 2025-26 is outturn in October (a forecast in March), and 2031-32 is new. + assert sorted(income_tax) == list(range(2025, 2032)) + assert income_tax[2025].assertion == "observation" + assert {income_tax[year].assertion for year in range(2026, 2032)} == { + "source_projection" + } + assert income_tax[2025].value == pytest.approx( + _cell(_sheet("receipts", "4.4"), "Income tax (gross of tax credits)", "2025-26") * 1e9 + ) + + +def test_table_4_5_savings_income(facts): + """PolicyEngine/microcosm#1418's savings path: growth rates as published.""" + frame = _sheet("receipts", "4.5") + rows = { + fact.period.value: fact + for fact in facts["receipts"].values() + if fact.layout.record_set_id.startswith( + f"{OCTOBER}.receipts.self_employed_income_growth.savings_income." + ) + } + assert sorted(rows) == list(range(2024, 2032)) + for year, fact in rows.items(): + assert fact.measure.concept == "obr.self_employed_income_growth.savings_income" + assert fact.layout.measure_id == "growth_rate" + assert fact.measure.unit == "percent" + assert fact.assertion == "source_projection" + label = f"{year}-{(year + 1) % 100:02d}" + assert fact.value == _cell(frame, "Savings income", label) + # The path from 2023-24 to 2025-26 that Max cites (x1.358). + assert round((1 + rows[2024].value / 100) * (1 + rows[2025].value / 100), 3) == 1.358 + + +def test_northern_ireland_domestic_rates_in_both_places(facts): + receipts = [ + fact + for fact in facts["receipts"].values() + if fact.layout.record_set_id.startswith( + f"{OCTOBER}.receipts.other_taxes.northern_ireland_domestic_rates." + ) + ] + expenditure = [ + fact + for fact in facts["expenditure"].values() + if fact.layout.record_set_id.startswith(f"{OCTOBER}.expenditure.domestic_rates.") + ] + assert len(receipts) == len(expenditure) == 7 + by_year = {fact.period.value: fact.value for fact in expenditure} + for fact in receipts: + assert fact.layout.source_row_id # each carries its own table and row + assert fact.value != by_year[fact.period.value] + assert {fact.measure.concept for fact in expenditure} == {"obr.domestic_rates"} + assert _cell(_sheet("receipts", "4.2"), "Northern Ireland domestic rates", "2025-26") * 1e9 == ( + next(f.value for f in receipts if f.period.value == 2025) + ) + + +def test_restated_rows_and_tables_left_out(facts): + record_sets = {fact.layout.record_set_id for fact in facts["receipts"].values()} + # Table 4.7's total SDLT and ATED rows restate table 4.8's; tables 4.9 and 4.19 + # are left out (no unit; a mislabelled unit over thresholds). + assert not any(".property_transaction_taxes.total_sdlt." in r for r in record_sets) + assert not any(".property_transaction_taxes.annual_tax_on" in r for r in record_sets) + path = ROOT / "packages/obr/efo_receipts_october_2026/source_package.yaml" + payload = yaml.safe_load(path.read_text(encoding="utf-8")) + sheets = Counter(record_set["sheet_name"] for record_set in payload["record_sets"]) + assert set(sheets) == {f"4.{n}" for n in range(1, 23)} - {"4.9", "4.19"} + # Table 4.22 prints '£ million' over GBP billion cells. + vat_refunds = next( + fact.value + for fact in facts["receipts"].values() + if fact.layout.record_set_id + == f"{OCTOBER}.receipts.fiscally_neutral_receipts.vat_refunds.fy2026" + ) + assert vat_refunds == pytest.approx( + _cell(_sheet("receipts", "4.8"), "VAT refunds", "2026-27") * 1e9 + ) + + +def test_sample_values_by_label(facts): + expenditure = facts["expenditure"] + state_pension = next( + fact + for fact in expenditure.values() + if fact.layout.record_set_id == f"{OCTOBER}.expenditure.state_pension.fy2026" + ) + assert state_pension.value == pytest.approx( + _cell(_sheet("expenditure", "5.9"), "State pension", "2026-27") * 1e9 + ) + economy = facts["economy"] + deposit = { + fact.period.value: fact + for fact in economy.values() + if fact.layout.record_set_id.startswith(f"{OCTOBER}.economy.deposit_rate.") + } + frame = _sheet("economy", "1.9") + (row,) = frame.index[frame.iloc[:, 1] == 2025] + (column,) = [c for c in frame.columns if frame.iloc[2, c] == "Deposit rate"] + assert deposit[2025].value == frame.iloc[row, column] + assert deposit[2025].assertion == "observation" + assert deposit[2026].assertion == "source_projection" + policy = facts["policy"] + first = next( + fact + for fact in policy.values() + if fact.layout.record_set_id == f"{OCTOBER}.policy.measure_1.fy2026" + and fact.layout.groupby_value_id == "total" + ) + table = _sheet("policy", "1.1") + (start,) = table.index[table.iloc[:, 2] == 1] + total = next(r for r in table.index[start:] if table.iloc[r, 6] == "Total") + assert table.iloc[6, 8] == "2026-27" + assert first.value == pytest.approx(table.iloc[total, 8] * 1e6) + assert first.measure.concept == "obr.policy_decision_costing" + + +def test_policy_measures_sum_to_their_totals(facts): + rows: dict[tuple[str, int], dict[str, float]] = {} + for fact in facts["policy"].values(): + record_set = fact.layout.record_set_id + if ".policy.summary." in record_set: + continue + rows.setdefault((record_set, fact.period.value), {})[ + fact.layout.groupby_value_id + ] = fact.value + assert len({record_set.rsplit(".", 1)[0] for record_set, _ in rows}) == 103 + for key, values in rows.items(): + parts = sum(value for row, value in values.items() if row != "total") + assert abs(parts - values["total"]) <= 1e6, key From 75147a52931c6617a1aa4ebaf710a237ed74b77c Mon Sep 17 00:00:00 2001 From: =?UTF-8?q?Mar=C3=ADa=20Juaristi?= <127882282+juaristi22@users.noreply.github.com> Date: Thu, 29 Oct 2026 02:38:03 +0000 Subject: [PATCH 03/11] Document the OBR October 2026 EFO packages A data-source page with the files, conventions and caveats (the two tables left out, Table 4.5's growth rates, the two Northern Ireland domestic rates placements, table 4.22's unit, the restated rows and the outturn bands), the Annex A check, what Microcosm selects, a checklist section and a changelog fragment. Annex A is the EFO's detailed summary tables, not policy measures, so it has no measure row the policy workbook lacks and is not archived. Co-Authored-By: Claude Opus 5.5 --- changelog.d/obr-efo-october-2026.added.md | 1 + docs/data-sources/uk-obr-efo-october-2026.md | 135 +++++++++++++++++++ docs/pe-uk-source-checklist.md | 16 +++ 3 files changed, 152 insertions(+) create mode 100644 changelog.d/obr-efo-october-2026.added.md create mode 100644 docs/data-sources/uk-obr-efo-october-2026.md diff --git a/changelog.d/obr-efo-october-2026.added.md b/changelog.d/obr-efo-october-2026.added.md new file mode 100644 index 00000000..db0d39a8 --- /dev/null +++ b/changelog.d/obr-efo-october-2026.added.md @@ -0,0 +1 @@ +Add the OBR's October 2026 Economic and fiscal outlook (chronicle#393) beside the March 2026 vintage: the whole receipts workbook except tables 4.9 and 4.19 (Table 4.5's savings income and the gambling duties included), the March expenditure, economy and aggregates lines with the deposit rate and household financial assets, and the policy workbook's costing of each Budget measure. The March lines keep their line ids and concepts under obr.efo_2026_10, so a consumer changes vintage by package. diff --git a/docs/data-sources/uk-obr-efo-october-2026.md b/docs/data-sources/uk-obr-efo-october-2026.md new file mode 100644 index 00000000..1320481d --- /dev/null +++ b/docs/data-sources/uk-obr-efo-october-2026.md @@ -0,0 +1,135 @@ +# OBR Economic and fiscal outlook, October 2026 (chronicle#393) + +[PolicyEngine/chronicle#393](https://github.com/PolicyEngine/chronicle/issues/393) asks for +the October 2026 EFO, which the OBR published with the Budget on 28 October 2026, as a new +vintage beside the March 2026 one. policyengine-uk is moving its economic assumptions to it +(PolicyEngine/policyengine-uk#2717); Microcosm's OBR targets read the March vintage today and +re-pin when the engine moves (PolicyEngine/microcosm#1095). Every value is a published OBR +figure; no microdata is involved. + +`scripts/build_obr_efo_october_2026.py` writes the five packages from the pinned workbooks +(`--check` compares instead of writing). + +## Sources + +All five are on the [EFO page](https://obr.uk/efo/economic-and-fiscal-outlook-october-2026/), +published on 28 October 2026 under the Open Government Licence (the OBR's +[copyright page](https://obr.uk/legal-pages/copyright/)). obr.uk refuses scripted downloads, +so they were fetched with a browser on 29 October 2026; each manifest pins the bytes. + +| Package | File | Bytes | Facts | +|---|---|---|---| +| `obr-efo-receipts-october-2026` | detailed forecast tables: receipts | 214,092 | 1,611 | +| `obr-efo-expenditure-october-2026` | detailed forecast tables: expenditure | 280,700 | 165 | +| `obr-efo-economy-october-2026` | detailed forecast tables: economy | 518,472 | 56 | +| `obr-efo-aggregates-october-2026` | detailed forecast tables: aggregates | 218,000 | 25 | +| `obr-efo-policy-october-2026` | detailed forecast tables: policy | 106,602 | 2,520 | + +The manifests carry each file's canonical R2 key; `chronicle publish-raw` uploads them. + +## Conventions + +- **The vintage.** Record-set ids start `obr.efo_2026_10.`. The March 2026 packages stay in + the bundle under `obr.efo_2026_03.`, so a consumer picks a vintage by package. +- **March lines.** Every line of the four March packages keeps its line id, display label + and concept. Its October table is found by title, since the chapters moved by one: + receipts tables 3.x are now 4.x and expenditure tables 4.x are now 5.x. Its row is found + by label. Each record set carries its October table and row. +- **Outturn and forecast.** Each year column's assertion follows the band above it. + 'Outturn' (and 'Estimate', 'Estimated Outurn') gives `observation`, and 'Forecast' gives + `source_projection`; a table with no band is all forecast. 2025-26 is outturn in October + (it was a forecast in March), and 2031-32 is a new forecast year. The economy tables mark + no forecast start: calendar 2025 is stamped outturn and 2026 onwards forecast. +- **Units and bases** as each table states them, with the basis note or title as a guard + cell. Where the stated unit is wrong, the notes say so (table 4.22 below). + +## Receipts: the whole workbook + +- **The March lines** (41): income tax and NICs (table 4.4), the cash receipts lines + (4.8), betting and gaming (4.10), tobacco and alcohol clearances (4.11, 4.12), the levies + (4.2) and SDLT by sector (4.7). +- **Every other row** of tables 4.1 to 4.22, except two tables: + - 4.9 (air passenger duty passengers by band) states no unit; + - 4.19 (counterfactual and actual personal tax thresholds) prints '£ billion' over + thresholds in pounds (a personal allowance of 12,570) and flags no outturn. +- **Naming.** A row beyond the March lines is line `
.` with concept + `obr.
.`. The table key names the table (`other_hmrc_taxes`, + `cash_receipts`, `self_employed_income_growth`, `fiscally_neutral_receipts`, ...). Table + 4.8's sub-rows, printed in column C under an 'of which', prefix their parent + (`corporation_tax_onshore`). +- **Table 4.5, 'Self-employed income streams: growth rates'.** Its 'Savings income' row is + `obr.self_employed_income_growth.savings_income`, measure `growth_rate`, unit `percent`: a + percentage change on a year earlier, from 2024-25 to 2031-32. The table prints every + column under 'Forecast', 2024-25 included, so every fact is a `source_projection`. It has + no 2023-24 column: the growth from 2023-24 to 2025-26 is 2024-25's 34.96% and 2025-26's + 0.65% (×1.358). The note says the numbers are pre-measures. +- **Gambling.** Table 4.8's cash betting and gaming duties, table 4.10's accrued + breakdown by duty (machine games duty included; the table now starts in 2026-27, its + first forecast year), table 4.1's accrued 'Betting and gaming taxes' (which table 4.10's + total equals in every year it covers), and table 4.2's levies. +- **Northern Ireland domestic rates** are carried both places the OBR shows them, each with + its own table and row: receipts table 4.2 row 6 ('Northern Ireland domestic rates', + under other taxes) and expenditure table 5.1 row 16 ('NI domestic rates', inside net + council tax receipts). Their values differ; the OBR calls neither regional or district. +- **Restated rows.** Table 4.7's 'Total SDLT' and ATED rows restate table 4.8's rows 24 and + 25 and are left out, as the March package left out sheet 3.7's total. Other tables + restate lines under their own concepts (table 4.22's VAT refunds equal table 4.8's), so no + semantic key repeats; the build asserts each equality the notes cite. +- **Table 4.22** prints '£ million', but its cells are GBP billion: its VAT refunds equal + table 4.8's £ billion line in every year. Its rows carry `value_scale` 1e9, with the cell + kept as a guard. + +## Expenditure, economy and aggregates + +- **Expenditure** (165 facts): the March package's 24 lines: council tax by nation and its + totals, Northern Ireland domestic rates, the welfare lines of table 5.9 and the BBC + licence fee. October changes two labels: 'England council tax receipts1' gains a + footnote (its outturn is MHCLG's pre-measures data, not the public sector finances) and + 'Total net council tax receipts' renumbers its footnote. The DWP lines keep the March + package's geography (Great Britain, or England and Wales where DWP excludes Scotland). +- **Economy** (56 facts): the March package's six lines for calendar 2025 to 2031, plus two + series PolicyEngine/policyengine-uk#2638's interest projection reads: table 1.9's deposit + rate (`obr.deposit_rate`) and table 1.11's household financial assets + (`obr.household_financial_assets`, ONS NNML). The table does not say whether a + calendar-year row of a stock is the year-end or the average. +- **Aggregates** (25 facts): the March package's four lines. Tables 6.1, 6.2 and 6.5 print + only forecast years, now 2026-27 to 2031-32; table 6.13 has 2025-26 as outturn. + +## Policy + +Table 1.1, 'Breakdown of policy decisions since March 2026', in GBP million for 2026-27 to +2031-32, all under 'Forecast': +- one record set per measure and year, concept `obr.policy_decision_costing`, with a row per + head and category (`policy_head`, `policy_category`) and the measure's total; +- the 98 scorecard measures keep the OBR's numbers (`measure_1` to `measure_98`), and the + three fiscally neutral and two non-scorecard measures are numbered in table order + (`policy_section` says which); +- rows 490 to 555, the effects by head and category and the direct and indirect effects of + the Government's decisions, are one record set per year (`summary`, concept + `obr.policy_decisions_effect`). + +A negative sign is a loss to the Exchequer, as the table's note says. Each measure's rows +sum to its total. + +## Annex A and the devolved forecasts + +- **Annex A** ('charts and tables: Annex A') was checked against the policy workbook. It is + the EFO's detailed summary tables (A.1 to A.12: the economy, the determinants of the + fiscal forecast, current receipts, total managed expenditure, the fiscal aggregates and + the balance sheet, each with its changes since March). It has no measure rows, so none is + missing from the policy workbook, and it is not archived. Its Table A.5 'other' lines are + the ones receipts tables 4.1 to 4.3 break down, as their footnotes say. +- **The devolved tax and spending forecasts** are optional in #393 and not ported. + +## For Microcosm + +Re-pin the UK feed to the merge commit first. Then select the October vintage by package: +- the March lines under `obr.efo_2026_10...fy`, with the March + concepts; +- Table 4.5's savings income from `obr-efo-receipts-october-2026`, as above. + +Both vintages forecast the March lines for 2026-27 to 2030-31 (receipts and expenditure) +and 2026 to 2029 (economy and aggregates), so the bundle reports their 363 shared semantic +keys as duplicates; a target binds one vintage. Aligning fiscal years with the calendar-2025 +window, and choosing between the two Northern Ireland domestic rates placements, are the +consumer's decisions. diff --git a/docs/pe-uk-source-checklist.md b/docs/pe-uk-source-checklist.md index 1ef52b31..7aec1541 100644 --- a/docs/pe-uk-source-checklist.md +++ b/docs/pe-uk-source-checklist.md @@ -315,6 +315,22 @@ yearly ISA subscriptions per adult by type. uk-data has no ISA target. Three pac facts): the shares of cash ISA subscribers aged under 65 either side of GBP 12,000 in 2022-23. +## Beyond parity — OBR EFO October 2026 (chronicle#393) + +The October 2026 Economic and fiscal outlook, published with the Budget on 28 October 2026, +as a vintage beside the March 2026 packages: five packages and 4,377 facts. Field +contracts and caveats are in +[`docs/data-sources/uk-obr-efo-october-2026.md`](data-sources/uk-obr-efo-october-2026.md). + +- **Receipts** (`obr-efo-receipts-october-2026`, 1,611 facts): the March package's 41 lines + and every other row of tables 4.1 to 4.22 except 4.9 and 4.19, Table 4.5's savings + income included. +- **Expenditure, economy and aggregates** (`obr-efo-expenditure-october-2026`, + `obr-efo-economy-october-2026`, `obr-efo-aggregates-october-2026`: 165, 56 and 25 facts): + the March packages' lines, plus the deposit rate and household financial assets. +- **Policy** (`obr-efo-policy-october-2026`, 2,520 facts): Table 1.1's costing of each + policy decision by head and category, 2026-27 to 2031-32. + ## Consumer contracts The UK national, local-geography, and firms selection contracts now live in From b5f85c291e7f72fc192955db877fcf8171b040cd Mon Sep 17 00:00:00 2001 From: =?UTF-8?q?Mar=C3=ADa=20Juaristi?= <127882282+juaristi22@users.noreply.github.com> Date: Thu, 29 Oct 2026 02:38:03 +0000 Subject: [PATCH 04/11] Count the OBR October 2026 packages in the merged bundle The five packages add 4,377 facts (obr 648 -> 5,025), five packages and source tables, and their fiscal- and calendar-year periods. Their entities: government 2,601, people 1,601, institutional sectors 119 and firms 56. The United Kingdom gains 4,279 facts, Great Britain 56 and England and Wales 28 (table 5.9's DWP lines). The March lines' projections for the years both vintages forecast add 363 semantic duplicate keys, kept as published beside the March packages. Measured on bundles of the OBR packages; CI runs the merged build. Co-Authored-By: Claude Opus 5.5 --- tests/test_chronicle_bundle.py | 87 ++++++++++++++++++++++++++-------- 1 file changed, 66 insertions(+), 21 deletions(-) diff --git a/tests/test_chronicle_bundle.py b/tests/test_chronicle_bundle.py index 72498552..1993e761 100644 --- a/tests/test_chronicle_bundle.py +++ b/tests/test_chronicle_bundle.py @@ -148,6 +148,11 @@ def fake_build_bundle(output_dir, **kwargs): assert "hmrc-isa-statistics-2026" in UK_BUNDLE_SOURCES assert "hmrc-lisa-statistics-2026" in UK_BUNDLE_SOURCES assert "hmrc-cash-isa-limit-reduction-2026" in UK_BUNDLE_SOURCES + # chronicle#393: the October 2026 EFO sits beside the March 2026 vintage. + for kind in ("receipts", "expenditure", "economy", "aggregates"): + assert f"obr-efo-{kind}-march-2026" in UK_BUNDLE_SOURCES + assert f"obr-efo-{kind}-october-2026" in UK_BUNDLE_SOURCES + assert "obr-efo-policy-october-2026" in UK_BUNDLE_SOURCES assert tuple(captured["sources"]) == UK_BUNDLE_SOURCES assert captured["output_dir"] == tmp_path / "bundle" @@ -472,7 +477,9 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): # bands package: 159 tax year 2023 facts for UK individuals with a # self-employment source, at existing keys (15 rows of 10 measures and # the GBP 0 to GBP 1 band's 9, its self-employment amount suppressed). - "fact_count": 1657438, + # chronicle#393's OBR October 2026 EFO packages add 4,377: receipts + # 1,611, expenditure 165, economy 56, aggregates 25 and policy 2,520. + "fact_count": 1661815, # The same change adds 82,064 geography keys: 46,363 Scottish 2022 # output areas (UV404), 35,673 LSOA-level keys from the DESNZ LSOA # workbooks (Scotland's data zones already exist), the 26 Northern @@ -505,7 +512,11 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): # journey series remain publisher facts with their original provenance. # PolicyEngine/microcosm#1415 adds none: totals the ISA tables print in # more than one of Tables 9.7 to 9.12 are ported once. - "semantic_duplicate_key_count": 2324, + # chronicle#393 adds 363: the October 2026 EFO's projections of the March + # 2026 packages' lines for the years both vintages forecast, kept as + # published beside the March package so a consumer picks a vintage by + # package. + "semantic_duplicate_key_count": 2687, # chronicle#310's six FSA portfolio packages (FY2026 files) and the # ACS 2024 S1501 state package have no 2023 artifact, so the 2023 # bundle skips them (10 -> 17); no fact or key count moves. @@ -518,8 +529,8 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): # all-claims UC area packages. chronicle#381 adds four and replaces the # 30 June Consumer Trends package with the 30 September one. GSGB 2025 # (PolicyEngine/microcosm#1381) adds one. PolicyEngine/microcosm#1415 - # adds three. - "source_package_count": 423, + # adds three, and chronicle#393 the five OBR October 2026 EFO packages. + "source_package_count": 428, # 1 semantic-duplicate warning, plus the publisher wording Chronicle # keeps as published: values two packages word differently, groupby # rows that drift inside one package (chronicle#265, #266), and the @@ -565,14 +576,14 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): if row_count == 1: assert row["aggregate_fact_key"].startswith("ledger.aggregate_fact.v2:") assert row["semantic_fact_key"].startswith("ledger.semantic_fact.v2:") - assert row_count == 1657438 + assert row_count == 1661815 assert provenance_classes <= { "administrative", "census", "model_output", "survey_aggregate", } - assert source_packages["source_package_count"] == 423 + assert source_packages["source_package_count"] == 428 assert source_packages["skipped_source_count"] == 24 assert sorted(item["source"] for item in source_packages["skipped_sources"]) == [ "census-acs-s0101-congressional-district-age-2024", @@ -600,7 +611,7 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): "jct-obbba-revenue-estimates-2025", "jct-tax-expenditures-2024", ] - assert coverage["fact_count"] == 1657438 + assert coverage["fact_count"] == 1661815 assert coverage["counts"]["by_source"] == { "bea": 446, "bfp_economic_outlook": 5, @@ -639,7 +650,7 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): "nisra": 29227, "nithc": 8, "nrs": 359094, - "obr": 648, + "obr": 5025, "ofgem": 3640, "onem_rva_unemployment": 1, "ons": 347184, @@ -666,7 +677,7 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): "welshgov": 9567, } table_counts = coverage["counts"]["by_source_table"] - assert len(table_counts) == 365 + assert len(table_counts) == 370 assert ( table_counts[ "ostbelgien_kindergeld:Kindergeld in Ostbelgien, Aktualisierung " @@ -2194,6 +2205,28 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): expected_period_counts[key] = expected_period_counts.get(key, 0) + count # PolicyEngine/microcosm#1418: SPI 2023-24 Table 3.10. expected_period_counts["tax_year:2023"] += 159 + # chronicle#393: the OBR October 2026 EFO packages, by fiscal and calendar year. + for key, count in { + "calendar_year:2024": 1, + "calendar_year:2025": 13, + "calendar_year:2026": 13, + "calendar_year:2027": 13, + "calendar_year:2028": 13, + "calendar_year:2029": 13, + "calendar_year:2030": 13, + "calendar_year:2031": 13, + "fiscal_year:2022": 17, + "fiscal_year:2023": 22, + "fiscal_year:2024": 31, + "fiscal_year:2025": 209, + "fiscal_year:2026": 667, + "fiscal_year:2027": 667, + "fiscal_year:2028": 668, + "fiscal_year:2029": 668, + "fiscal_year:2030": 668, + "fiscal_year:2031": 668, + }.items(): + expected_period_counts[key] = expected_period_counts.get(key, 0) + count assert coverage["counts"]["by_period"] == expected_period_counts # country:NZ: 330 WFF (#209) + 5 national population (#211) + 27 Treasury # (#321) + 3,522 IRD I1 (#318) + 510 IRD I2 (#210) + 103 MSD (#319) @@ -2251,8 +2284,10 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): # OBR's 181 excise lines and HMRC's 1,374 alcohol, tobacco and betting and # gaming facts. PolicyEngine/microcosm#1415's HMRC annual savings statistics # add 2,993: all but Table 9.9 and 9.12's area rows. SPI 2023-24 Table 3.10 - # adds 159 (PolicyEngine/microcosm#1418). - assert coverage["counts"]["by_geography"]["country:K02000001"] == 36659 + # adds 159 (PolicyEngine/microcosm#1418). chronicle#393's OBR October 2026 + # EFO packages add 4,279: all but the DWP and Northern Ireland lines of + # expenditure table 5.9. + assert coverage["counts"]["by_geography"]["country:K02000001"] == 40938 # chronicle#343 adds the 63 OBR surcharge-costing facts for England, and # chronicle#358 ONS's 606 single-year residence-type rows for England. GSGB # 2025's England participation rows add 40. ISA Tables 9.9 and 9.12's @@ -2262,10 +2297,12 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): # table 4.9 lines DWP counts over Great Britain (56) and BUS04 (2): +170. # chronicle#381's 1,435 Gambling Commission facts, the National Lottery's # included, as the publication describes them. GSGB 2025's Great Britain - # tables (B.1, B.3, B.9 and B.13) add 544. - assert coverage["counts"]["by_geography"]["country:K03000001"] == 23550 - # England and Wales gains table 4.9's AA, CA, DLA/PIP and WFP lines (28). - assert coverage["counts"]["by_geography"]["country:K04000001"] == 1176 + # tables (B.1, B.3, B.9 and B.13) add 544. The October 2026 EFO's table 5.9 + # DWP lines add 56 (chronicle#393). + assert coverage["counts"]["by_geography"]["country:K03000001"] == 23606 + # England and Wales gains table 4.9's AA, CA, DLA/PIP and WFP lines (28), + # and the October 2026 EFO's table 5.9 the same four lines (28, chronicle#393). + assert coverage["counts"]["by_geography"]["country:K04000001"] == 1204 assert coverage["counts"]["by_geography"]["statistical_scope:ofgem:london"] == 216 # PolicyEngine/microcosm#1415 adds HMRC's overseas and unknown scope. assert len(coverage["counts"]["by_geography"]) == 102617 @@ -2298,23 +2335,26 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): # Commission's figures) and people +893 (OBR and HMRC receipts and levies, # and Machine Games Duty liabilities). GSGB 2025 adds 1,024 people, # PolicyEngine/microcosm#1415's HMRC annual savings statistics 3,272 and SPI - # 2023-24 Table 3.10 159 (PolicyEngine/microcosm#1418). + # 2023-24 Table 3.10 159 (PolicyEngine/microcosm#1418). chronicle#393's + # OBR October 2026 EFO packages: government +2,601 (policy costings, + # aggregates and the economy forecasts), people +1,601, institutional + # sectors +119 and firms +56 (corporation tax credits). assert coverage["counts"]["by_entity"] == { "benefit_unit": 33645, "dwelling": 274367, "family": 1700, - "firm": 1440, - "government": 4148, + "firm": 1496, + "government": 6749, "household": 676320, - "institutional_sector": 8806, + "institutional_sector": 8925, "pension_plan": 2, - "person": 596754, + "person": 598355, "return": 14952, "social_protection_scheme": 36, "tax_unit": 45268, } assert not coverage["duplicates"]["aggregate_fact_keys"] - assert len(coverage["duplicates"]["semantic_fact_keys"]) == 2324 + assert len(coverage["duplicates"]["semantic_fact_keys"]) == 2687 assert Counter(warning["code"] for warning in summary["warnings"]) == { "conflicting_geography_name_across_packages": 91, "conflicting_groupby_value_label": 24, @@ -2432,6 +2472,11 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): "hmrc-isa-statistics-2026", "hmrc-lisa-statistics-2026", "hmrc-cash-isa-limit-reduction-2026", + "obr-efo-receipts-october-2026", + "obr-efo-expenditure-october-2026", + "obr-efo-economy-october-2026", + "obr-efo-aggregates-october-2026", + "obr-efo-policy-october-2026", ): assert (output_dir / "sources" / source / "consumer_facts.jsonl").exists() for source in ( From 9bb348f295b3e8d779b1ecd197a51ff466adce0a Mon Sep 17 00:00:00 2001 From: =?UTF-8?q?Mar=C3=ADa=20Juaristi?= <127882282+juaristi22@users.noreply.github.com> Date: Thu, 29 Oct 2026 10:03:21 +0000 Subject: [PATCH 05/11] Count fiscal year 2031 among the merged bundle's periods CI's bundle job on 968c5e6 stopped at the summary counts: period_count is 554, not 553. Every other summary count matched. 2031-32, the October 2026 EFO's new forecast year, is a fiscal_year key no other package carries. The by_period expectation already adds its count. Co-Authored-By: Claude Opus 5.5 --- tests/test_chronicle_bundle.py | 6 ++++-- 1 file changed, 4 insertions(+), 2 deletions(-) diff --git a/tests/test_chronicle_bundle.py b/tests/test_chronicle_bundle.py index 1993e761..7cfdf0b2 100644 --- a/tests/test_chronicle_bundle.py +++ b/tests/test_chronicle_bundle.py @@ -491,8 +491,10 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): # 1995) and gas_year 2015 to 2024, the period type chronicle#356 adds. # chronicle#381 adds 12 more: HMRC's betting and gaming receipts from # 1986-87 and tobacco from 1990-91 (fiscal_year 1986 to 1993), and - # tobacco's calendar years 1991 to 1994. - "period_count": 553, + # tobacco's calendar years 1991 to 1994. chronicle#393 adds fiscal_year + # 2031: 2031-32 is the October 2026 EFO's new forecast year, and no + # other package carries it. + "period_count": 554, # 467 before chronicle#292 moved the congressional-district and # state_2022 rows from their ty2023 restamp to TY2022. There the CD # file's state-total and US rows share semantic keys with the Historic From 49d9992abf3b5be2ad0da9b54f0fdee2a60a7747 Mon Sep 17 00:00:00 2001 From: =?UTF-8?q?Mar=C3=ADa=20Juaristi?= <127882282+juaristi22@users.noreply.github.com> Date: Thu, 29 Oct 2026 13:01:29 +0000 Subject: [PATCH 06/11] Port the October receipts' restated rows once and pair cash with accrued taxes Vahid's second point on chronicle#394. Table 4.22's VAT refunds, CIL, EPR and five environmental levies restate tables 4.8, 4.2 and 4.20, and table 4.21's forecast row restates table 4.20's contracts for difference. Each is now ported once, and the build asserts every copy equal to the row kept. Table 4.1's betting and gaming row restates table 4.10's total from 2026-27, so only 2025-26 is kept, under that total's concept. Tables 4.1 (accrued) and 4.8 (cash) print eight of the same taxes. Each pair now shares one concept with an exact relation and differs in accounting_basis, as chronicle#381's excise duties do; each keeps its table's source concept. Table 4.1's vaping tax joins obr.vaping_tax. Row and measure labels name the basis. The receipts package drops from 1,611 to 1,551 facts. Co-Authored-By: Claude Opus 5.5 --- .../source_package.yaml | 8959 +++++------------ scripts/build_obr_efo_october_2026.py | 124 +- tests/test_source_obr_efo_october_2026.py | 58 +- 3 files changed, 2790 insertions(+), 6351 deletions(-) diff --git a/packages/obr/efo_receipts_october_2026/source_package.yaml b/packages/obr/efo_receipts_october_2026/source_package.yaml index 33b421e9..0dfa2f0b 100644 --- a/packages/obr/efo_receipts_october_2026/source_package.yaml +++ b/packages/obr/efo_receipts_october_2026/source_package.yaml @@ -2810,7 +2810,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Tobacco duties, FY2025-26 + label: Tobacco duties, cash basis, FY2025-26 ordinal: 0 column: D source_column_id: amount @@ -2876,7 +2876,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Tobacco duties, FY2026-27 + label: Tobacco duties, cash basis, FY2026-27 ordinal: 0 column: E source_column_id: amount @@ -2942,7 +2942,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Tobacco duties, FY2027-28 + label: Tobacco duties, cash basis, FY2027-28 ordinal: 0 column: F source_column_id: amount @@ -3008,7 +3008,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Tobacco duties, FY2028-29 + label: Tobacco duties, cash basis, FY2028-29 ordinal: 0 column: G source_column_id: amount @@ -3074,7 +3074,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Tobacco duties, FY2029-30 + label: Tobacco duties, cash basis, FY2029-30 ordinal: 0 column: H source_column_id: amount @@ -3140,7 +3140,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Tobacco duties, FY2030-31 + label: Tobacco duties, cash basis, FY2030-31 ordinal: 0 column: I source_column_id: amount @@ -3206,7 +3206,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Tobacco duties, FY2031-32 + label: Tobacco duties, cash basis, FY2031-32 ordinal: 0 column: J source_column_id: amount @@ -3272,7 +3272,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Spirits duties, FY2025-26 + label: Spirits duties, cash basis, FY2025-26 ordinal: 0 column: D source_column_id: amount @@ -3338,7 +3338,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Spirits duties, FY2026-27 + label: Spirits duties, cash basis, FY2026-27 ordinal: 0 column: E source_column_id: amount @@ -3404,7 +3404,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Spirits duties, FY2027-28 + label: Spirits duties, cash basis, FY2027-28 ordinal: 0 column: F source_column_id: amount @@ -3470,7 +3470,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Spirits duties, FY2028-29 + label: Spirits duties, cash basis, FY2028-29 ordinal: 0 column: G source_column_id: amount @@ -3536,7 +3536,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Spirits duties, FY2029-30 + label: Spirits duties, cash basis, FY2029-30 ordinal: 0 column: H source_column_id: amount @@ -3602,7 +3602,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Spirits duties, FY2030-31 + label: Spirits duties, cash basis, FY2030-31 ordinal: 0 column: I source_column_id: amount @@ -3668,7 +3668,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Spirits duties, FY2031-32 + label: Spirits duties, cash basis, FY2031-32 ordinal: 0 column: J source_column_id: amount @@ -3734,7 +3734,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Wine duties, FY2025-26 + label: Wine duties, cash basis, FY2025-26 ordinal: 0 column: D source_column_id: amount @@ -3800,7 +3800,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Wine duties, FY2026-27 + label: Wine duties, cash basis, FY2026-27 ordinal: 0 column: E source_column_id: amount @@ -3866,7 +3866,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Wine duties, FY2027-28 + label: Wine duties, cash basis, FY2027-28 ordinal: 0 column: F source_column_id: amount @@ -3932,7 +3932,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Wine duties, FY2028-29 + label: Wine duties, cash basis, FY2028-29 ordinal: 0 column: G source_column_id: amount @@ -3998,7 +3998,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Wine duties, FY2029-30 + label: Wine duties, cash basis, FY2029-30 ordinal: 0 column: H source_column_id: amount @@ -4064,7 +4064,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Wine duties, FY2030-31 + label: Wine duties, cash basis, FY2030-31 ordinal: 0 column: I source_column_id: amount @@ -4130,7 +4130,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Wine duties, FY2031-32 + label: Wine duties, cash basis, FY2031-32 ordinal: 0 column: J source_column_id: amount @@ -4196,7 +4196,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Beer and cider duties, FY2025-26 + label: Beer and cider duties, cash basis, FY2025-26 ordinal: 0 column: D source_column_id: amount @@ -4262,7 +4262,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Beer and cider duties, FY2026-27 + label: Beer and cider duties, cash basis, FY2026-27 ordinal: 0 column: E source_column_id: amount @@ -4328,7 +4328,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Beer and cider duties, FY2027-28 + label: Beer and cider duties, cash basis, FY2027-28 ordinal: 0 column: F source_column_id: amount @@ -4394,7 +4394,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Beer and cider duties, FY2028-29 + label: Beer and cider duties, cash basis, FY2028-29 ordinal: 0 column: G source_column_id: amount @@ -4460,7 +4460,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Beer and cider duties, FY2029-30 + label: Beer and cider duties, cash basis, FY2029-30 ordinal: 0 column: H source_column_id: amount @@ -4526,7 +4526,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Beer and cider duties, FY2030-31 + label: Beer and cider duties, cash basis, FY2030-31 ordinal: 0 column: I source_column_id: amount @@ -4592,7 +4592,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Beer and cider duties, FY2031-32 + label: Beer and cider duties, cash basis, FY2031-32 ordinal: 0 column: J source_column_id: amount @@ -4658,7 +4658,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Betting and gaming duties, FY2025-26 + label: Betting and gaming duties, cash basis, FY2025-26 ordinal: 0 column: D source_column_id: amount @@ -4724,7 +4724,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Betting and gaming duties, FY2026-27 + label: Betting and gaming duties, cash basis, FY2026-27 ordinal: 0 column: E source_column_id: amount @@ -4790,7 +4790,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Betting and gaming duties, FY2027-28 + label: Betting and gaming duties, cash basis, FY2027-28 ordinal: 0 column: F source_column_id: amount @@ -4856,7 +4856,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Betting and gaming duties, FY2028-29 + label: Betting and gaming duties, cash basis, FY2028-29 ordinal: 0 column: G source_column_id: amount @@ -4922,7 +4922,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Betting and gaming duties, FY2029-30 + label: Betting and gaming duties, cash basis, FY2029-30 ordinal: 0 column: H source_column_id: amount @@ -4988,7 +4988,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Betting and gaming duties, FY2030-31 + label: Betting and gaming duties, cash basis, FY2030-31 ordinal: 0 column: I source_column_id: amount @@ -5054,7 +5054,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Betting and gaming duties, FY2031-32 + label: Betting and gaming duties, cash basis, FY2031-32 ordinal: 0 column: J source_column_id: amount @@ -5120,7 +5120,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Vaping tax, FY2025-26 + label: Vaping tax, cash basis, FY2025-26 ordinal: 0 column: D source_column_id: amount @@ -5187,7 +5187,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Vaping tax, FY2026-27 + label: Vaping tax, cash basis, FY2026-27 ordinal: 0 column: E source_column_id: amount @@ -5254,7 +5254,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Vaping tax, FY2027-28 + label: Vaping tax, cash basis, FY2027-28 ordinal: 0 column: F source_column_id: amount @@ -5321,7 +5321,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Vaping tax, FY2028-29 + label: Vaping tax, cash basis, FY2028-29 ordinal: 0 column: G source_column_id: amount @@ -5388,7 +5388,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Vaping tax, FY2029-30 + label: Vaping tax, cash basis, FY2029-30 ordinal: 0 column: H source_column_id: amount @@ -5455,7 +5455,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Vaping tax, FY2030-31 + label: Vaping tax, cash basis, FY2030-31 ordinal: 0 column: I source_column_id: amount @@ -5522,7 +5522,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Vaping tax, FY2031-32 + label: Vaping tax, cash basis, FY2031-32 ordinal: 0 column: J source_column_id: amount @@ -5584,7 +5584,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Betting and gaming duties (accrued), FY2026-27 + label: Betting and gaming duties (accrued), accrued basis, FY2026-27 ordinal: 0 column: C source_column_id: amount @@ -5647,7 +5647,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Betting and gaming duties (accrued), FY2027-28 + label: Betting and gaming duties (accrued), accrued basis, FY2027-28 ordinal: 0 column: D source_column_id: amount @@ -5710,7 +5710,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Betting and gaming duties (accrued), FY2028-29 + label: Betting and gaming duties (accrued), accrued basis, FY2028-29 ordinal: 0 column: E source_column_id: amount @@ -5773,7 +5773,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Betting and gaming duties (accrued), FY2029-30 + label: Betting and gaming duties (accrued), accrued basis, FY2029-30 ordinal: 0 column: F source_column_id: amount @@ -5836,7 +5836,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Betting and gaming duties (accrued), FY2030-31 + label: Betting and gaming duties (accrued), accrued basis, FY2030-31 ordinal: 0 column: G source_column_id: amount @@ -5899,7 +5899,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Betting and gaming duties (accrued), FY2031-32 + label: Betting and gaming duties (accrued), accrued basis, FY2031-32 ordinal: 0 column: H source_column_id: amount @@ -5962,7 +5962,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Remote gaming duty, FY2026-27 + label: Remote gaming duty, accrued basis, FY2026-27 ordinal: 0 column: C source_column_id: amount @@ -6025,7 +6025,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Remote gaming duty, FY2027-28 + label: Remote gaming duty, accrued basis, FY2027-28 ordinal: 0 column: D source_column_id: amount @@ -6088,7 +6088,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Remote gaming duty, FY2028-29 + label: Remote gaming duty, accrued basis, FY2028-29 ordinal: 0 column: E source_column_id: amount @@ -6151,7 +6151,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Remote gaming duty, FY2029-30 + label: Remote gaming duty, accrued basis, FY2029-30 ordinal: 0 column: F source_column_id: amount @@ -6214,7 +6214,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Remote gaming duty, FY2030-31 + label: Remote gaming duty, accrued basis, FY2030-31 ordinal: 0 column: G source_column_id: amount @@ -6277,7 +6277,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Remote gaming duty, FY2031-32 + label: Remote gaming duty, accrued basis, FY2031-32 ordinal: 0 column: H source_column_id: amount @@ -6340,7 +6340,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Lottery duty, FY2026-27 + label: Lottery duty, accrued basis, FY2026-27 ordinal: 0 column: C source_column_id: amount @@ -6403,7 +6403,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Lottery duty, FY2027-28 + label: Lottery duty, accrued basis, FY2027-28 ordinal: 0 column: D source_column_id: amount @@ -6466,7 +6466,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Lottery duty, FY2028-29 + label: Lottery duty, accrued basis, FY2028-29 ordinal: 0 column: E source_column_id: amount @@ -6529,7 +6529,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Lottery duty, FY2029-30 + label: Lottery duty, accrued basis, FY2029-30 ordinal: 0 column: F source_column_id: amount @@ -6592,7 +6592,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Lottery duty, FY2030-31 + label: Lottery duty, accrued basis, FY2030-31 ordinal: 0 column: G source_column_id: amount @@ -6655,7 +6655,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Lottery duty, FY2031-32 + label: Lottery duty, accrued basis, FY2031-32 ordinal: 0 column: H source_column_id: amount @@ -6718,7 +6718,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: General betting duty, FY2026-27 + label: General betting duty, accrued basis, FY2026-27 ordinal: 0 column: C source_column_id: amount @@ -6781,7 +6781,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: General betting duty, FY2027-28 + label: General betting duty, accrued basis, FY2027-28 ordinal: 0 column: D source_column_id: amount @@ -6844,7 +6844,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: General betting duty, FY2028-29 + label: General betting duty, accrued basis, FY2028-29 ordinal: 0 column: E source_column_id: amount @@ -6907,7 +6907,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: General betting duty, FY2029-30 + label: General betting duty, accrued basis, FY2029-30 ordinal: 0 column: F source_column_id: amount @@ -6970,7 +6970,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: General betting duty, FY2030-31 + label: General betting duty, accrued basis, FY2030-31 ordinal: 0 column: G source_column_id: amount @@ -7033,7 +7033,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: General betting duty, FY2031-32 + label: General betting duty, accrued basis, FY2031-32 ordinal: 0 column: H source_column_id: amount @@ -7096,7 +7096,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Machine games duty, FY2026-27 + label: Machine games duty, accrued basis, FY2026-27 ordinal: 0 column: C source_column_id: amount @@ -7159,7 +7159,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Machine games duty, FY2027-28 + label: Machine games duty, accrued basis, FY2027-28 ordinal: 0 column: D source_column_id: amount @@ -7222,7 +7222,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Machine games duty, FY2028-29 + label: Machine games duty, accrued basis, FY2028-29 ordinal: 0 column: E source_column_id: amount @@ -7285,7 +7285,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Machine games duty, FY2029-30 + label: Machine games duty, accrued basis, FY2029-30 ordinal: 0 column: F source_column_id: amount @@ -7348,7 +7348,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Machine games duty, FY2030-31 + label: Machine games duty, accrued basis, FY2030-31 ordinal: 0 column: G source_column_id: amount @@ -7411,7 +7411,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Machine games duty, FY2031-32 + label: Machine games duty, accrued basis, FY2031-32 ordinal: 0 column: H source_column_id: amount @@ -7474,7 +7474,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Gaming duty, FY2026-27 + label: Gaming duty, accrued basis, FY2026-27 ordinal: 0 column: C source_column_id: amount @@ -7537,7 +7537,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Gaming duty, FY2027-28 + label: Gaming duty, accrued basis, FY2027-28 ordinal: 0 column: D source_column_id: amount @@ -7600,7 +7600,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Gaming duty, FY2028-29 + label: Gaming duty, accrued basis, FY2028-29 ordinal: 0 column: E source_column_id: amount @@ -7663,7 +7663,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Gaming duty, FY2029-30 + label: Gaming duty, accrued basis, FY2029-30 ordinal: 0 column: F source_column_id: amount @@ -7726,7 +7726,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Gaming duty, FY2030-31 + label: Gaming duty, accrued basis, FY2030-31 ordinal: 0 column: G source_column_id: amount @@ -7789,7 +7789,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Gaming duty, FY2031-32 + label: Gaming duty, accrued basis, FY2031-32 ordinal: 0 column: H source_column_id: amount @@ -7852,7 +7852,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Bingo duty, FY2026-27 + label: Bingo duty, accrued basis, FY2026-27 ordinal: 0 column: C source_column_id: amount @@ -7916,7 +7916,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Bingo duty, FY2027-28 + label: Bingo duty, accrued basis, FY2027-28 ordinal: 0 column: D source_column_id: amount @@ -7980,7 +7980,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Bingo duty, FY2028-29 + label: Bingo duty, accrued basis, FY2028-29 ordinal: 0 column: E source_column_id: amount @@ -8044,7 +8044,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Bingo duty, FY2029-30 + label: Bingo duty, accrued basis, FY2029-30 ordinal: 0 column: F source_column_id: amount @@ -8108,7 +8108,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Bingo duty, FY2030-31 + label: Bingo duty, accrued basis, FY2030-31 ordinal: 0 column: G source_column_id: amount @@ -8172,7 +8172,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Bingo duty, FY2031-32 + label: Bingo duty, accrued basis, FY2031-32 ordinal: 0 column: H source_column_id: amount @@ -8236,7 +8236,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Pool betting duty, FY2026-27 + label: Pool betting duty, accrued basis, FY2026-27 ordinal: 0 column: C source_column_id: amount @@ -8299,7 +8299,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Pool betting duty, FY2027-28 + label: Pool betting duty, accrued basis, FY2027-28 ordinal: 0 column: D source_column_id: amount @@ -8362,7 +8362,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Pool betting duty, FY2028-29 + label: Pool betting duty, accrued basis, FY2028-29 ordinal: 0 column: E source_column_id: amount @@ -8425,7 +8425,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Pool betting duty, FY2029-30 + label: Pool betting duty, accrued basis, FY2029-30 ordinal: 0 column: F source_column_id: amount @@ -8488,7 +8488,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Pool betting duty, FY2030-31 + label: Pool betting duty, accrued basis, FY2030-31 ordinal: 0 column: G source_column_id: amount @@ -8551,7 +8551,7 @@ record_sets: label: sheet title measures: - measure_id: amount - label: Pool betting duty, FY2031-32 + label: Pool betting duty, accrued basis, FY2031-32 ordinal: 0 column: H source_column_id: amount @@ -11663,7 +11663,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Beer and cider duties (accrued), FY2025-26 + label: Beer and cider duties (accrued), accrued basis, FY2025-26 ordinal: 0 column: C source_column_id: amount @@ -11728,7 +11728,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Beer and cider duties (accrued), FY2026-27 + label: Beer and cider duties (accrued), accrued basis, FY2026-27 ordinal: 0 column: D source_column_id: amount @@ -11793,7 +11793,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Beer and cider duties (accrued), FY2027-28 + label: Beer and cider duties (accrued), accrued basis, FY2027-28 ordinal: 0 column: E source_column_id: amount @@ -11858,7 +11858,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Beer and cider duties (accrued), FY2028-29 + label: Beer and cider duties (accrued), accrued basis, FY2028-29 ordinal: 0 column: F source_column_id: amount @@ -11923,7 +11923,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Beer and cider duties (accrued), FY2029-30 + label: Beer and cider duties (accrued), accrued basis, FY2029-30 ordinal: 0 column: G source_column_id: amount @@ -11988,7 +11988,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Beer and cider duties (accrued), FY2030-31 + label: Beer and cider duties (accrued), accrued basis, FY2030-31 ordinal: 0 column: H source_column_id: amount @@ -12053,7 +12053,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Beer and cider duties (accrued), FY2031-32 + label: Beer and cider duties (accrued), accrued basis, FY2031-32 ordinal: 0 column: I source_column_id: amount @@ -12118,7 +12118,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Wine duties (accrued), FY2025-26 + label: Wine duties (accrued), accrued basis, FY2025-26 ordinal: 0 column: C source_column_id: amount @@ -12184,7 +12184,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Wine duties (accrued), FY2026-27 + label: Wine duties (accrued), accrued basis, FY2026-27 ordinal: 0 column: D source_column_id: amount @@ -12250,7 +12250,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Wine duties (accrued), FY2027-28 + label: Wine duties (accrued), accrued basis, FY2027-28 ordinal: 0 column: E source_column_id: amount @@ -12316,7 +12316,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Wine duties (accrued), FY2028-29 + label: Wine duties (accrued), accrued basis, FY2028-29 ordinal: 0 column: F source_column_id: amount @@ -12382,7 +12382,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Wine duties (accrued), FY2029-30 + label: Wine duties (accrued), accrued basis, FY2029-30 ordinal: 0 column: G source_column_id: amount @@ -12448,7 +12448,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Wine duties (accrued), FY2030-31 + label: Wine duties (accrued), accrued basis, FY2030-31 ordinal: 0 column: H source_column_id: amount @@ -12514,7 +12514,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Wine duties (accrued), FY2031-32 + label: Wine duties (accrued), accrued basis, FY2031-32 ordinal: 0 column: I source_column_id: amount @@ -12580,7 +12580,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Spirits duties (accrued), FY2025-26 + label: Spirits duties (accrued), accrued basis, FY2025-26 ordinal: 0 column: C source_column_id: amount @@ -12646,7 +12646,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Spirits duties (accrued), FY2026-27 + label: Spirits duties (accrued), accrued basis, FY2026-27 ordinal: 0 column: D source_column_id: amount @@ -12712,7 +12712,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Spirits duties (accrued), FY2027-28 + label: Spirits duties (accrued), accrued basis, FY2027-28 ordinal: 0 column: E source_column_id: amount @@ -12778,7 +12778,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Spirits duties (accrued), FY2028-29 + label: Spirits duties (accrued), accrued basis, FY2028-29 ordinal: 0 column: F source_column_id: amount @@ -12844,7 +12844,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Spirits duties (accrued), FY2029-30 + label: Spirits duties (accrued), accrued basis, FY2029-30 ordinal: 0 column: G source_column_id: amount @@ -12910,7 +12910,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Spirits duties (accrued), FY2030-31 + label: Spirits duties (accrued), accrued basis, FY2030-31 ordinal: 0 column: H source_column_id: amount @@ -12976,7 +12976,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Spirits duties (accrued), FY2031-32 + label: Spirits duties (accrued), accrued basis, FY2031-32 ordinal: 0 column: I source_column_id: amount @@ -15741,7 +15741,7 @@ record_sets: label: Accounting basis rows: - value_id: other_hmrc_taxes_customs_duties - label: Customs duties + label: Customs duties (accrued) ordinal: 0 row_number: 6 expected_row_header_column: B @@ -15762,19 +15762,21 @@ record_sets: label: basis note measures: - measure_id: amount - label: Customs duties, FY2025-26 + label: Customs duties (accrued), FY2025-26 ordinal: 0 column: C source_column_id: amount expected_column_header_row: 5 expected_column_header: 2025-26 - concept: obr.other_hmrc_taxes.customs_duties + concept: obr.customs_duties source_concept: obr.other_hmrc_taxes.customs_duties - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 6 (''Customs - duties''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + duties''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.customs_duties). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -15810,7 +15812,7 @@ record_sets: label: Accounting basis rows: - value_id: other_hmrc_taxes_customs_duties - label: Customs duties + label: Customs duties (accrued) ordinal: 0 row_number: 6 expected_row_header_column: B @@ -15831,19 +15833,21 @@ record_sets: label: basis note measures: - measure_id: amount - label: Customs duties, FY2026-27 + label: Customs duties (accrued), FY2026-27 ordinal: 0 column: D source_column_id: amount expected_column_header_row: 5 expected_column_header: 2026-27 - concept: obr.other_hmrc_taxes.customs_duties + concept: obr.customs_duties source_concept: obr.other_hmrc_taxes.customs_duties - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 6 (''Customs - duties''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + duties''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.customs_duties). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -15879,7 +15883,7 @@ record_sets: label: Accounting basis rows: - value_id: other_hmrc_taxes_customs_duties - label: Customs duties + label: Customs duties (accrued) ordinal: 0 row_number: 6 expected_row_header_column: B @@ -15900,19 +15904,21 @@ record_sets: label: basis note measures: - measure_id: amount - label: Customs duties, FY2027-28 + label: Customs duties (accrued), FY2027-28 ordinal: 0 column: E source_column_id: amount expected_column_header_row: 5 expected_column_header: 2027-28 - concept: obr.other_hmrc_taxes.customs_duties + concept: obr.customs_duties source_concept: obr.other_hmrc_taxes.customs_duties - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 6 (''Customs - duties''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + duties''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.customs_duties). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -15948,7 +15954,7 @@ record_sets: label: Accounting basis rows: - value_id: other_hmrc_taxes_customs_duties - label: Customs duties + label: Customs duties (accrued) ordinal: 0 row_number: 6 expected_row_header_column: B @@ -15969,19 +15975,21 @@ record_sets: label: basis note measures: - measure_id: amount - label: Customs duties, FY2028-29 + label: Customs duties (accrued), FY2028-29 ordinal: 0 column: F source_column_id: amount expected_column_header_row: 5 expected_column_header: 2028-29 - concept: obr.other_hmrc_taxes.customs_duties + concept: obr.customs_duties source_concept: obr.other_hmrc_taxes.customs_duties - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 6 (''Customs - duties''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + duties''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.customs_duties). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -16017,7 +16025,7 @@ record_sets: label: Accounting basis rows: - value_id: other_hmrc_taxes_customs_duties - label: Customs duties + label: Customs duties (accrued) ordinal: 0 row_number: 6 expected_row_header_column: B @@ -16038,19 +16046,21 @@ record_sets: label: basis note measures: - measure_id: amount - label: Customs duties, FY2029-30 + label: Customs duties (accrued), FY2029-30 ordinal: 0 column: G source_column_id: amount expected_column_header_row: 5 expected_column_header: 2029-30 - concept: obr.other_hmrc_taxes.customs_duties + concept: obr.customs_duties source_concept: obr.other_hmrc_taxes.customs_duties - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 6 (''Customs - duties''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + duties''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.customs_duties). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -16086,7 +16096,7 @@ record_sets: label: Accounting basis rows: - value_id: other_hmrc_taxes_customs_duties - label: Customs duties + label: Customs duties (accrued) ordinal: 0 row_number: 6 expected_row_header_column: B @@ -16107,19 +16117,21 @@ record_sets: label: basis note measures: - measure_id: amount - label: Customs duties, FY2030-31 + label: Customs duties (accrued), FY2030-31 ordinal: 0 column: H source_column_id: amount expected_column_header_row: 5 expected_column_header: 2030-31 - concept: obr.other_hmrc_taxes.customs_duties + concept: obr.customs_duties source_concept: obr.other_hmrc_taxes.customs_duties - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 6 (''Customs - duties''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + duties''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.customs_duties). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -16155,7 +16167,7 @@ record_sets: label: Accounting basis rows: - value_id: other_hmrc_taxes_customs_duties - label: Customs duties + label: Customs duties (accrued) ordinal: 0 row_number: 6 expected_row_header_column: B @@ -16176,19 +16188,21 @@ record_sets: label: basis note measures: - measure_id: amount - label: Customs duties, FY2031-32 + label: Customs duties (accrued), FY2031-32 ordinal: 0 column: I source_column_id: amount expected_column_header_row: 5 expected_column_header: 2031-32 - concept: obr.other_hmrc_taxes.customs_duties + concept: obr.customs_duties source_concept: obr.other_hmrc_taxes.customs_duties - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 6 (''Customs - duties''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + duties''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.customs_duties). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -16224,7 +16238,7 @@ record_sets: label: Accounting basis rows: - value_id: other_hmrc_taxes_betting_and_gaming_taxes - label: Betting and gaming taxes + label: Betting and gaming taxes (accrued) ordinal: 0 row_number: 7 expected_row_header_column: B @@ -16245,107 +16259,41 @@ record_sets: label: basis note measures: - measure_id: amount - label: Betting and gaming taxes, FY2025-26 + label: Betting and gaming taxes (accrued), FY2025-26 ordinal: 0 column: C source_column_id: amount expected_column_header_row: 5 expected_column_header: 2025-26 - concept: obr.other_hmrc_taxes.betting_and_gaming_taxes - source_concept: obr.other_hmrc_taxes.betting_and_gaming_taxes - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 7 (''Betting - and gaming taxes''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued - basis.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2026 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2026.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2026 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.1' - period_type: fiscal_year - period: 2026 - period_coverage: - start_date: '2026-04-01' - end_date: '2027-03-31' - basis: fiscal - source_period_label: 2026-27 - accounting_basis: accrual - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - shared_filters: - accounting_basis: accrual - shared_constraints: - - variable: accounting_basis - operator: == - value: accrual - label: Accounting basis - rows: - - value_id: other_hmrc_taxes_betting_and_gaming_taxes - label: Betting and gaming taxes - ordinal: 0 - row_number: 7 - expected_row_header_column: B - expected_row_header: Betting and gaming taxes - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.1 Other HMRC taxes - label: table title - - column: C - row: 3 - expected_value: £ billion - label: unit cell - - column: B - row: 17 - expected_value: 'Note: All taxes are on an accrued basis.' - label: basis note - measures: - - measure_id: amount - label: Betting and gaming taxes, FY2026-27 - ordinal: 0 - column: D - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2026-27 - concept: obr.other_hmrc_taxes.betting_and_gaming_taxes + concept: obr.betting_and_gaming_duties source_concept: obr.other_hmrc_taxes.betting_and_gaming_taxes - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 7 (''Betting - and gaming taxes''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued - basis.' + and gaming taxes''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 + (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.betting_and_gaming_duties). Table 4.8''s cash line is + the March line betting_and_gaming_duties. From 2026-27 the row restates table 4.10''s accrued total + (line betting_and_gaming_duties_accrued), so only 2025-26, which table 4.10 does not print, is kept. + Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2027 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2027.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2027 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2025 provenance_class: model_output - assertion: source_projection + assertion: observation sheet_name: '4.1' period_type: fiscal_year - period: 2027 + period: 2025 period_coverage: - start_date: '2027-04-01' - end_date: '2028-03-31' + start_date: '2025-04-01' + end_date: '2026-03-31' basis: fiscal - source_period_label: 2027-28 + source_period_label: 2025-26 accounting_basis: accrual geography_id: K02000001 geography_level: country @@ -16363,12 +16311,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_betting_and_gaming_taxes - label: Betting and gaming taxes + - value_id: other_hmrc_taxes_landfill_tax + label: Landfill tax (accrued) ordinal: 0 - row_number: 7 + row_number: 8 expected_row_header_column: B - expected_row_header: Betting and gaming taxes + expected_row_header: Landfill tax table_record_kind: total guard_cells: - column: B @@ -16385,37 +16333,38 @@ record_sets: label: basis note measures: - measure_id: amount - label: Betting and gaming taxes, FY2027-28 + label: Landfill tax (accrued), FY2025-26 ordinal: 0 - column: E + column: C source_column_id: amount expected_column_header_row: 5 - expected_column_header: 2027-28 - concept: obr.other_hmrc_taxes.betting_and_gaming_taxes - source_concept: obr.other_hmrc_taxes.betting_and_gaming_taxes - concept_relation: source_label + expected_column_header: 2025-26 + concept: obr.landfill_tax + source_concept: obr.other_hmrc_taxes.landfill_tax + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 7 (''Betting - and gaming taxes''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued - basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 8 (''Landfill + tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.landfill_tax). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2028 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2028.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2028 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2026 provenance_class: model_output assertion: source_projection sheet_name: '4.1' period_type: fiscal_year - period: 2028 + period: 2026 period_coverage: - start_date: '2028-04-01' - end_date: '2029-03-31' + start_date: '2026-04-01' + end_date: '2027-03-31' basis: fiscal - source_period_label: 2028-29 + source_period_label: 2026-27 accounting_basis: accrual geography_id: K02000001 geography_level: country @@ -16433,12 +16382,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_betting_and_gaming_taxes - label: Betting and gaming taxes + - value_id: other_hmrc_taxes_landfill_tax + label: Landfill tax (accrued) ordinal: 0 - row_number: 7 + row_number: 8 expected_row_header_column: B - expected_row_header: Betting and gaming taxes + expected_row_header: Landfill tax table_record_kind: total guard_cells: - column: B @@ -16455,37 +16404,38 @@ record_sets: label: basis note measures: - measure_id: amount - label: Betting and gaming taxes, FY2028-29 + label: Landfill tax (accrued), FY2026-27 ordinal: 0 - column: F + column: D source_column_id: amount expected_column_header_row: 5 - expected_column_header: 2028-29 - concept: obr.other_hmrc_taxes.betting_and_gaming_taxes - source_concept: obr.other_hmrc_taxes.betting_and_gaming_taxes - concept_relation: source_label + expected_column_header: 2026-27 + concept: obr.landfill_tax + source_concept: obr.other_hmrc_taxes.landfill_tax + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 7 (''Betting - and gaming taxes''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued - basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 8 (''Landfill + tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.landfill_tax). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2029 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2029.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2029 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2027 provenance_class: model_output assertion: source_projection sheet_name: '4.1' period_type: fiscal_year - period: 2029 + period: 2027 period_coverage: - start_date: '2029-04-01' - end_date: '2030-03-31' + start_date: '2027-04-01' + end_date: '2028-03-31' basis: fiscal - source_period_label: 2029-30 + source_period_label: 2027-28 accounting_basis: accrual geography_id: K02000001 geography_level: country @@ -16503,12 +16453,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_betting_and_gaming_taxes - label: Betting and gaming taxes + - value_id: other_hmrc_taxes_landfill_tax + label: Landfill tax (accrued) ordinal: 0 - row_number: 7 + row_number: 8 expected_row_header_column: B - expected_row_header: Betting and gaming taxes + expected_row_header: Landfill tax table_record_kind: total guard_cells: - column: B @@ -16525,37 +16475,38 @@ record_sets: label: basis note measures: - measure_id: amount - label: Betting and gaming taxes, FY2029-30 + label: Landfill tax (accrued), FY2027-28 ordinal: 0 - column: G + column: E source_column_id: amount expected_column_header_row: 5 - expected_column_header: 2029-30 - concept: obr.other_hmrc_taxes.betting_and_gaming_taxes - source_concept: obr.other_hmrc_taxes.betting_and_gaming_taxes - concept_relation: source_label + expected_column_header: 2027-28 + concept: obr.landfill_tax + source_concept: obr.other_hmrc_taxes.landfill_tax + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 7 (''Betting - and gaming taxes''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued - basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 8 (''Landfill + tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.landfill_tax). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2030 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2030.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2030 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2028 provenance_class: model_output assertion: source_projection sheet_name: '4.1' period_type: fiscal_year - period: 2030 + period: 2028 period_coverage: - start_date: '2030-04-01' - end_date: '2031-03-31' + start_date: '2028-04-01' + end_date: '2029-03-31' basis: fiscal - source_period_label: 2030-31 + source_period_label: 2028-29 accounting_basis: accrual geography_id: K02000001 geography_level: country @@ -16573,12 +16524,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_betting_and_gaming_taxes - label: Betting and gaming taxes + - value_id: other_hmrc_taxes_landfill_tax + label: Landfill tax (accrued) ordinal: 0 - row_number: 7 + row_number: 8 expected_row_header_column: B - expected_row_header: Betting and gaming taxes + expected_row_header: Landfill tax table_record_kind: total guard_cells: - column: B @@ -16595,107 +16546,38 @@ record_sets: label: basis note measures: - measure_id: amount - label: Betting and gaming taxes, FY2030-31 + label: Landfill tax (accrued), FY2028-29 ordinal: 0 - column: H + column: F source_column_id: amount expected_column_header_row: 5 - expected_column_header: 2030-31 - concept: obr.other_hmrc_taxes.betting_and_gaming_taxes - source_concept: obr.other_hmrc_taxes.betting_and_gaming_taxes - concept_relation: source_label + expected_column_header: 2028-29 + concept: obr.landfill_tax + source_concept: obr.other_hmrc_taxes.landfill_tax + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 7 (''Betting - and gaming taxes''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued - basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 8 (''Landfill + tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.landfill_tax). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2031 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2031.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2031 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2029 provenance_class: model_output assertion: source_projection sheet_name: '4.1' period_type: fiscal_year - period: 2031 - period_coverage: - start_date: '2031-04-01' - end_date: '2032-03-31' - basis: fiscal - source_period_label: 2031-32 - accounting_basis: accrual - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - shared_filters: - accounting_basis: accrual - shared_constraints: - - variable: accounting_basis - operator: == - value: accrual - label: Accounting basis - rows: - - value_id: other_hmrc_taxes_betting_and_gaming_taxes - label: Betting and gaming taxes - ordinal: 0 - row_number: 7 - expected_row_header_column: B - expected_row_header: Betting and gaming taxes - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.1 Other HMRC taxes - label: table title - - column: C - row: 3 - expected_value: £ billion - label: unit cell - - column: B - row: 17 - expected_value: 'Note: All taxes are on an accrued basis.' - label: basis note - measures: - - measure_id: amount - label: Betting and gaming taxes, FY2031-32 - ordinal: 0 - column: I - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2031-32 - concept: obr.other_hmrc_taxes.betting_and_gaming_taxes - source_concept: obr.other_hmrc_taxes.betting_and_gaming_taxes - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 7 (''Betting - and gaming taxes''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued - basis.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2025 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2025.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2025 - provenance_class: model_output - assertion: observation - sheet_name: '4.1' - period_type: fiscal_year - period: 2025 + period: 2029 period_coverage: - start_date: '2025-04-01' - end_date: '2026-03-31' + start_date: '2029-04-01' + end_date: '2030-03-31' basis: fiscal - source_period_label: 2025-26 + source_period_label: 2029-30 accounting_basis: accrual geography_id: K02000001 geography_level: country @@ -16714,7 +16596,7 @@ record_sets: label: Accounting basis rows: - value_id: other_hmrc_taxes_landfill_tax - label: Landfill tax + label: Landfill tax (accrued) ordinal: 0 row_number: 8 expected_row_header_column: B @@ -16735,36 +16617,38 @@ record_sets: label: basis note measures: - measure_id: amount - label: Landfill tax, FY2025-26 + label: Landfill tax (accrued), FY2029-30 ordinal: 0 - column: C + column: G source_column_id: amount expected_column_header_row: 5 - expected_column_header: 2025-26 - concept: obr.other_hmrc_taxes.landfill_tax + expected_column_header: 2029-30 + concept: obr.landfill_tax source_concept: obr.other_hmrc_taxes.landfill_tax - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 8 (''Landfill - tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.landfill_tax). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2026 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2026.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2026 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2030 provenance_class: model_output assertion: source_projection sheet_name: '4.1' period_type: fiscal_year - period: 2026 + period: 2030 period_coverage: - start_date: '2026-04-01' - end_date: '2027-03-31' + start_date: '2030-04-01' + end_date: '2031-03-31' basis: fiscal - source_period_label: 2026-27 + source_period_label: 2030-31 accounting_basis: accrual geography_id: K02000001 geography_level: country @@ -16783,7 +16667,7 @@ record_sets: label: Accounting basis rows: - value_id: other_hmrc_taxes_landfill_tax - label: Landfill tax + label: Landfill tax (accrued) ordinal: 0 row_number: 8 expected_row_header_column: B @@ -16804,36 +16688,38 @@ record_sets: label: basis note measures: - measure_id: amount - label: Landfill tax, FY2026-27 + label: Landfill tax (accrued), FY2030-31 ordinal: 0 - column: D + column: H source_column_id: amount expected_column_header_row: 5 - expected_column_header: 2026-27 - concept: obr.other_hmrc_taxes.landfill_tax + expected_column_header: 2030-31 + concept: obr.landfill_tax source_concept: obr.other_hmrc_taxes.landfill_tax - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 8 (''Landfill - tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.landfill_tax). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2027 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2027.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2027 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2031 provenance_class: model_output assertion: source_projection sheet_name: '4.1' period_type: fiscal_year - period: 2027 + period: 2031 period_coverage: - start_date: '2027-04-01' - end_date: '2028-03-31' + start_date: '2031-04-01' + end_date: '2032-03-31' basis: fiscal - source_period_label: 2027-28 + source_period_label: 2031-32 accounting_basis: accrual geography_id: K02000001 geography_level: country @@ -16852,7 +16738,7 @@ record_sets: label: Accounting basis rows: - value_id: other_hmrc_taxes_landfill_tax - label: Landfill tax + label: Landfill tax (accrued) ordinal: 0 row_number: 8 expected_row_header_column: B @@ -16873,36 +16759,109 @@ record_sets: label: basis note measures: - measure_id: amount - label: Landfill tax, FY2027-28 + label: Landfill tax (accrued), FY2031-32 ordinal: 0 - column: E + column: I source_column_id: amount expected_column_header_row: 5 - expected_column_header: 2027-28 - concept: obr.other_hmrc_taxes.landfill_tax + expected_column_header: 2031-32 + concept: obr.landfill_tax source_concept: obr.other_hmrc_taxes.landfill_tax - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 8 (''Landfill - tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.landfill_tax). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2028 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2028.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2028 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.1' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_aggregates_levy + label: Aggregates levy (accrued) + ordinal: 0 + row_number: 9 + expected_row_header_column: B + expected_row_header: Aggregates levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Aggregates levy (accrued), FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.aggregates_levy + source_concept: obr.other_hmrc_taxes.aggregates_levy + concept_relation: exact + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 9 (''Aggregates + levy''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.aggregates_levy). Note: All taxes are on an accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2026 provenance_class: model_output assertion: source_projection sheet_name: '4.1' period_type: fiscal_year - period: 2028 + period: 2026 period_coverage: - start_date: '2028-04-01' - end_date: '2029-03-31' + start_date: '2026-04-01' + end_date: '2027-03-31' basis: fiscal - source_period_label: 2028-29 + source_period_label: 2026-27 accounting_basis: accrual geography_id: K02000001 geography_level: country @@ -16920,12 +16879,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_landfill_tax - label: Landfill tax + - value_id: other_hmrc_taxes_aggregates_levy + label: Aggregates levy (accrued) ordinal: 0 - row_number: 8 + row_number: 9 expected_row_header_column: B - expected_row_header: Landfill tax + expected_row_header: Aggregates levy table_record_kind: total guard_cells: - column: B @@ -16942,36 +16901,38 @@ record_sets: label: basis note measures: - measure_id: amount - label: Landfill tax, FY2028-29 + label: Aggregates levy (accrued), FY2026-27 ordinal: 0 - column: F + column: D source_column_id: amount expected_column_header_row: 5 - expected_column_header: 2028-29 - concept: obr.other_hmrc_taxes.landfill_tax - source_concept: obr.other_hmrc_taxes.landfill_tax - concept_relation: source_label + expected_column_header: 2026-27 + concept: obr.aggregates_levy + source_concept: obr.other_hmrc_taxes.aggregates_levy + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 8 (''Landfill - tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 9 (''Aggregates + levy''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.aggregates_levy). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2029 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2029.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2029 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2027 provenance_class: model_output assertion: source_projection sheet_name: '4.1' period_type: fiscal_year - period: 2029 + period: 2027 period_coverage: - start_date: '2029-04-01' - end_date: '2030-03-31' + start_date: '2027-04-01' + end_date: '2028-03-31' basis: fiscal - source_period_label: 2029-30 + source_period_label: 2027-28 accounting_basis: accrual geography_id: K02000001 geography_level: country @@ -16989,12 +16950,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_landfill_tax - label: Landfill tax + - value_id: other_hmrc_taxes_aggregates_levy + label: Aggregates levy (accrued) ordinal: 0 - row_number: 8 + row_number: 9 expected_row_header_column: B - expected_row_header: Landfill tax + expected_row_header: Aggregates levy table_record_kind: total guard_cells: - column: B @@ -17011,36 +16972,38 @@ record_sets: label: basis note measures: - measure_id: amount - label: Landfill tax, FY2029-30 + label: Aggregates levy (accrued), FY2027-28 ordinal: 0 - column: G + column: E source_column_id: amount expected_column_header_row: 5 - expected_column_header: 2029-30 - concept: obr.other_hmrc_taxes.landfill_tax - source_concept: obr.other_hmrc_taxes.landfill_tax - concept_relation: source_label + expected_column_header: 2027-28 + concept: obr.aggregates_levy + source_concept: obr.other_hmrc_taxes.aggregates_levy + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 8 (''Landfill - tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 9 (''Aggregates + levy''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.aggregates_levy). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2030 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2030.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2030 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2028 provenance_class: model_output assertion: source_projection sheet_name: '4.1' period_type: fiscal_year - period: 2030 + period: 2028 period_coverage: - start_date: '2030-04-01' - end_date: '2031-03-31' + start_date: '2028-04-01' + end_date: '2029-03-31' basis: fiscal - source_period_label: 2030-31 + source_period_label: 2028-29 accounting_basis: accrual geography_id: K02000001 geography_level: country @@ -17058,12 +17021,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_landfill_tax - label: Landfill tax + - value_id: other_hmrc_taxes_aggregates_levy + label: Aggregates levy (accrued) ordinal: 0 - row_number: 8 + row_number: 9 expected_row_header_column: B - expected_row_header: Landfill tax + expected_row_header: Aggregates levy table_record_kind: total guard_cells: - column: B @@ -17080,36 +17043,38 @@ record_sets: label: basis note measures: - measure_id: amount - label: Landfill tax, FY2030-31 + label: Aggregates levy (accrued), FY2028-29 ordinal: 0 - column: H + column: F source_column_id: amount expected_column_header_row: 5 - expected_column_header: 2030-31 - concept: obr.other_hmrc_taxes.landfill_tax - source_concept: obr.other_hmrc_taxes.landfill_tax - concept_relation: source_label + expected_column_header: 2028-29 + concept: obr.aggregates_levy + source_concept: obr.other_hmrc_taxes.aggregates_levy + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 8 (''Landfill - tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 9 (''Aggregates + levy''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.aggregates_levy). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2031 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2031.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.landfill_tax.fy2031 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2029 provenance_class: model_output assertion: source_projection sheet_name: '4.1' period_type: fiscal_year - period: 2031 + period: 2029 period_coverage: - start_date: '2031-04-01' - end_date: '2032-03-31' + start_date: '2029-04-01' + end_date: '2030-03-31' basis: fiscal - source_period_label: 2031-32 + source_period_label: 2029-30 accounting_basis: accrual geography_id: K02000001 geography_level: country @@ -17127,12 +17092,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_landfill_tax - label: Landfill tax + - value_id: other_hmrc_taxes_aggregates_levy + label: Aggregates levy (accrued) ordinal: 0 - row_number: 8 + row_number: 9 expected_row_header_column: B - expected_row_header: Landfill tax + expected_row_header: Aggregates levy table_record_kind: total guard_cells: - column: B @@ -17149,36 +17114,38 @@ record_sets: label: basis note measures: - measure_id: amount - label: Landfill tax, FY2031-32 + label: Aggregates levy (accrued), FY2029-30 ordinal: 0 - column: I + column: G source_column_id: amount expected_column_header_row: 5 - expected_column_header: 2031-32 - concept: obr.other_hmrc_taxes.landfill_tax - source_concept: obr.other_hmrc_taxes.landfill_tax - concept_relation: source_label + expected_column_header: 2029-30 + concept: obr.aggregates_levy + source_concept: obr.other_hmrc_taxes.aggregates_levy + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 8 (''Landfill - tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 9 (''Aggregates + levy''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.aggregates_levy). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2025 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2025.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2025 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2030 provenance_class: model_output - assertion: observation + assertion: source_projection sheet_name: '4.1' period_type: fiscal_year - period: 2025 + period: 2030 period_coverage: - start_date: '2025-04-01' - end_date: '2026-03-31' + start_date: '2030-04-01' + end_date: '2031-03-31' basis: fiscal - source_period_label: 2025-26 + source_period_label: 2030-31 accounting_basis: accrual geography_id: K02000001 geography_level: country @@ -17197,7 +17164,7 @@ record_sets: label: Accounting basis rows: - value_id: other_hmrc_taxes_aggregates_levy - label: Aggregates levy + label: Aggregates levy (accrued) ordinal: 0 row_number: 9 expected_row_header_column: B @@ -17218,36 +17185,38 @@ record_sets: label: basis note measures: - measure_id: amount - label: Aggregates levy, FY2025-26 + label: Aggregates levy (accrued), FY2030-31 ordinal: 0 - column: C + column: H source_column_id: amount expected_column_header_row: 5 - expected_column_header: 2025-26 - concept: obr.other_hmrc_taxes.aggregates_levy + expected_column_header: 2030-31 + concept: obr.aggregates_levy source_concept: obr.other_hmrc_taxes.aggregates_levy - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 9 (''Aggregates - levy''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + levy''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.aggregates_levy). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2026 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2026.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2026 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2031 provenance_class: model_output assertion: source_projection sheet_name: '4.1' period_type: fiscal_year - period: 2026 + period: 2031 period_coverage: - start_date: '2026-04-01' - end_date: '2027-03-31' + start_date: '2031-04-01' + end_date: '2032-03-31' basis: fiscal - source_period_label: 2026-27 + source_period_label: 2031-32 accounting_basis: accrual geography_id: K02000001 geography_level: country @@ -17266,7 +17235,7 @@ record_sets: label: Accounting basis rows: - value_id: other_hmrc_taxes_aggregates_levy - label: Aggregates levy + label: Aggregates levy (accrued) ordinal: 0 row_number: 9 expected_row_header_column: B @@ -17287,26 +17256,172 @@ record_sets: label: basis note measures: - measure_id: amount - label: Aggregates levy, FY2026-27 + label: Aggregates levy (accrued), FY2031-32 ordinal: 0 - column: D + column: I source_column_id: amount expected_column_header_row: 5 - expected_column_header: 2026-27 - concept: obr.other_hmrc_taxes.aggregates_levy + expected_column_header: 2031-32 + concept: obr.aggregates_levy source_concept: obr.other_hmrc_taxes.aggregates_levy - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 9 (''Aggregates - levy''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + levy''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.aggregates_levy). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2027 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2027.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2027 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2025 + provenance_class: model_output + assertion: observation + sheet_name: '4.1' + period_type: fiscal_year + period: 2025 + period_coverage: + start_date: '2025-04-01' + end_date: '2026-03-31' + basis: fiscal + source_period_label: 2025-26 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_soft_drink_industry_levy + label: Soft drink industry levy (accrued) + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Soft drink industry levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Soft drink industry levy (accrued), FY2025-26 + ordinal: 0 + column: C + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2025-26 + concept: obr.soft_drinks_industry_levy + source_concept: obr.other_hmrc_taxes.soft_drink_industry_levy + concept_relation: exact + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 10 (''Soft + drink industry levy''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and + 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.soft_drinks_industry_levy). Note: All taxes are on an + accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2026 + provenance_class: model_output + assertion: source_projection + sheet_name: '4.1' + period_type: fiscal_year + period: 2026 + period_coverage: + start_date: '2026-04-01' + end_date: '2027-03-31' + basis: fiscal + source_period_label: 2026-27 + accounting_basis: accrual + geography_id: K02000001 + geography_level: country + geography_name: United Kingdom + geography_vintage: current + entity: person + entity_role: resident_population + domain: public_sector_finances + groupby_dimension: obr.efo_line + shared_filters: + accounting_basis: accrual + shared_constraints: + - variable: accounting_basis + operator: == + value: accrual + label: Accounting basis + rows: + - value_id: other_hmrc_taxes_soft_drink_industry_levy + label: Soft drink industry levy (accrued) + ordinal: 0 + row_number: 10 + expected_row_header_column: B + expected_row_header: Soft drink industry levy + table_record_kind: total + guard_cells: + - column: B + row: 2 + expected_value: 4.1 Other HMRC taxes + label: table title + - column: C + row: 3 + expected_value: £ billion + label: unit cell + - column: B + row: 17 + expected_value: 'Note: All taxes are on an accrued basis.' + label: basis note + measures: + - measure_id: amount + label: Soft drink industry levy (accrued), FY2026-27 + ordinal: 0 + column: D + source_column_id: amount + expected_column_header_row: 5 + expected_column_header: 2026-27 + concept: obr.soft_drinks_industry_levy + source_concept: obr.other_hmrc_taxes.soft_drink_industry_levy + concept_relation: exact + concept_authority: obr + concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 10 (''Soft + drink industry levy''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and + 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.soft_drinks_industry_levy). Note: All taxes are on an + accrued basis.' + unit: gbp + aggregation: sum + value_scale: 1000000000 + expected_cell_type: number +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2027 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -17334,12 +17449,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_aggregates_levy - label: Aggregates levy + - value_id: other_hmrc_taxes_soft_drink_industry_levy + label: Soft drink industry levy (accrued) ordinal: 0 - row_number: 9 + row_number: 10 expected_row_header_column: B - expected_row_header: Aggregates levy + expected_row_header: Soft drink industry levy table_record_kind: total guard_cells: - column: B @@ -17356,26 +17471,29 @@ record_sets: label: basis note measures: - measure_id: amount - label: Aggregates levy, FY2027-28 + label: Soft drink industry levy (accrued), FY2027-28 ordinal: 0 column: E source_column_id: amount expected_column_header_row: 5 expected_column_header: 2027-28 - concept: obr.other_hmrc_taxes.aggregates_levy - source_concept: obr.other_hmrc_taxes.aggregates_levy - concept_relation: source_label + concept: obr.soft_drinks_industry_levy + source_concept: obr.other_hmrc_taxes.soft_drink_industry_levy + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 9 (''Aggregates - levy''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 10 (''Soft + drink industry levy''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and + 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.soft_drinks_industry_levy). Note: All taxes are on an + accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2028 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2028.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2028 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2028 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -17403,12 +17521,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_aggregates_levy - label: Aggregates levy + - value_id: other_hmrc_taxes_soft_drink_industry_levy + label: Soft drink industry levy (accrued) ordinal: 0 - row_number: 9 + row_number: 10 expected_row_header_column: B - expected_row_header: Aggregates levy + expected_row_header: Soft drink industry levy table_record_kind: total guard_cells: - column: B @@ -17425,26 +17543,29 @@ record_sets: label: basis note measures: - measure_id: amount - label: Aggregates levy, FY2028-29 + label: Soft drink industry levy (accrued), FY2028-29 ordinal: 0 column: F source_column_id: amount expected_column_header_row: 5 expected_column_header: 2028-29 - concept: obr.other_hmrc_taxes.aggregates_levy - source_concept: obr.other_hmrc_taxes.aggregates_levy - concept_relation: source_label + concept: obr.soft_drinks_industry_levy + source_concept: obr.other_hmrc_taxes.soft_drink_industry_levy + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 9 (''Aggregates - levy''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 10 (''Soft + drink industry levy''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and + 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.soft_drinks_industry_levy). Note: All taxes are on an + accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2029 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2029.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2029 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2029 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -17472,12 +17593,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_aggregates_levy - label: Aggregates levy + - value_id: other_hmrc_taxes_soft_drink_industry_levy + label: Soft drink industry levy (accrued) ordinal: 0 - row_number: 9 + row_number: 10 expected_row_header_column: B - expected_row_header: Aggregates levy + expected_row_header: Soft drink industry levy table_record_kind: total guard_cells: - column: B @@ -17494,26 +17615,29 @@ record_sets: label: basis note measures: - measure_id: amount - label: Aggregates levy, FY2029-30 + label: Soft drink industry levy (accrued), FY2029-30 ordinal: 0 column: G source_column_id: amount expected_column_header_row: 5 expected_column_header: 2029-30 - concept: obr.other_hmrc_taxes.aggregates_levy - source_concept: obr.other_hmrc_taxes.aggregates_levy - concept_relation: source_label + concept: obr.soft_drinks_industry_levy + source_concept: obr.other_hmrc_taxes.soft_drink_industry_levy + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 9 (''Aggregates - levy''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 10 (''Soft + drink industry levy''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and + 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.soft_drinks_industry_levy). Note: All taxes are on an + accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2030 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2030.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2030 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2030 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -17541,12 +17665,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_aggregates_levy - label: Aggregates levy + - value_id: other_hmrc_taxes_soft_drink_industry_levy + label: Soft drink industry levy (accrued) ordinal: 0 - row_number: 9 + row_number: 10 expected_row_header_column: B - expected_row_header: Aggregates levy + expected_row_header: Soft drink industry levy table_record_kind: total guard_cells: - column: B @@ -17563,26 +17687,29 @@ record_sets: label: basis note measures: - measure_id: amount - label: Aggregates levy, FY2030-31 + label: Soft drink industry levy (accrued), FY2030-31 ordinal: 0 column: H source_column_id: amount expected_column_header_row: 5 expected_column_header: 2030-31 - concept: obr.other_hmrc_taxes.aggregates_levy - source_concept: obr.other_hmrc_taxes.aggregates_levy - concept_relation: source_label + concept: obr.soft_drinks_industry_levy + source_concept: obr.other_hmrc_taxes.soft_drink_industry_levy + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 9 (''Aggregates - levy''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 10 (''Soft + drink industry levy''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and + 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.soft_drinks_industry_levy). Note: All taxes are on an + accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2031 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2031.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.aggregates_levy.fy2031 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2031 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -17610,12 +17737,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_aggregates_levy - label: Aggregates levy + - value_id: other_hmrc_taxes_soft_drink_industry_levy + label: Soft drink industry levy (accrued) ordinal: 0 - row_number: 9 + row_number: 10 expected_row_header_column: B - expected_row_header: Aggregates levy + expected_row_header: Soft drink industry levy table_record_kind: total guard_cells: - column: B @@ -17632,26 +17759,29 @@ record_sets: label: basis note measures: - measure_id: amount - label: Aggregates levy, FY2031-32 + label: Soft drink industry levy (accrued), FY2031-32 ordinal: 0 column: I source_column_id: amount expected_column_header_row: 5 expected_column_header: 2031-32 - concept: obr.other_hmrc_taxes.aggregates_levy - source_concept: obr.other_hmrc_taxes.aggregates_levy - concept_relation: source_label + concept: obr.soft_drinks_industry_levy + source_concept: obr.other_hmrc_taxes.soft_drink_industry_levy + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 9 (''Aggregates - levy''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 10 (''Soft + drink industry levy''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and + 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.soft_drinks_industry_levy). Note: All taxes are on an + accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2025 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2025.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2025 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2025 provenance_class: model_output assertion: observation sheet_name: '4.1' @@ -17679,12 +17809,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_soft_drink_industry_levy - label: Soft drink industry levy + - value_id: other_hmrc_taxes_diverted_profits_tax + label: Diverted profits tax (accrued) ordinal: 0 - row_number: 10 + row_number: 11 expected_row_header_column: B - expected_row_header: Soft drink industry levy + expected_row_header: Diverted profits tax table_record_kind: total guard_cells: - column: B @@ -17701,27 +17831,28 @@ record_sets: label: basis note measures: - measure_id: amount - label: Soft drink industry levy, FY2025-26 + label: Diverted profits tax (accrued), FY2025-26 ordinal: 0 column: C source_column_id: amount expected_column_header_row: 5 expected_column_header: 2025-26 - concept: obr.other_hmrc_taxes.soft_drink_industry_levy - source_concept: obr.other_hmrc_taxes.soft_drink_industry_levy - concept_relation: source_label + concept: obr.diverted_profits_tax + source_concept: obr.other_hmrc_taxes.diverted_profits_tax + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 10 (''Soft - drink industry levy''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an - accrued basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 11 (''Diverted + profits tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) + both print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.diverted_profits_tax). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2026 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2026.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2026 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2026 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -17749,12 +17880,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_soft_drink_industry_levy - label: Soft drink industry levy + - value_id: other_hmrc_taxes_diverted_profits_tax + label: Diverted profits tax (accrued) ordinal: 0 - row_number: 10 + row_number: 11 expected_row_header_column: B - expected_row_header: Soft drink industry levy + expected_row_header: Diverted profits tax table_record_kind: total guard_cells: - column: B @@ -17771,27 +17902,28 @@ record_sets: label: basis note measures: - measure_id: amount - label: Soft drink industry levy, FY2026-27 + label: Diverted profits tax (accrued), FY2026-27 ordinal: 0 column: D source_column_id: amount expected_column_header_row: 5 expected_column_header: 2026-27 - concept: obr.other_hmrc_taxes.soft_drink_industry_levy - source_concept: obr.other_hmrc_taxes.soft_drink_industry_levy - concept_relation: source_label + concept: obr.diverted_profits_tax + source_concept: obr.other_hmrc_taxes.diverted_profits_tax + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 10 (''Soft - drink industry levy''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an - accrued basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 11 (''Diverted + profits tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) + both print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.diverted_profits_tax). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2027 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2027.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2027 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2027 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -17819,12 +17951,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_soft_drink_industry_levy - label: Soft drink industry levy + - value_id: other_hmrc_taxes_diverted_profits_tax + label: Diverted profits tax (accrued) ordinal: 0 - row_number: 10 + row_number: 11 expected_row_header_column: B - expected_row_header: Soft drink industry levy + expected_row_header: Diverted profits tax table_record_kind: total guard_cells: - column: B @@ -17841,27 +17973,28 @@ record_sets: label: basis note measures: - measure_id: amount - label: Soft drink industry levy, FY2027-28 + label: Diverted profits tax (accrued), FY2027-28 ordinal: 0 column: E source_column_id: amount expected_column_header_row: 5 expected_column_header: 2027-28 - concept: obr.other_hmrc_taxes.soft_drink_industry_levy - source_concept: obr.other_hmrc_taxes.soft_drink_industry_levy - concept_relation: source_label + concept: obr.diverted_profits_tax + source_concept: obr.other_hmrc_taxes.diverted_profits_tax + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 10 (''Soft - drink industry levy''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an - accrued basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 11 (''Diverted + profits tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) + both print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.diverted_profits_tax). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2028 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2028.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2028 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2028 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -17889,12 +18022,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_soft_drink_industry_levy - label: Soft drink industry levy + - value_id: other_hmrc_taxes_diverted_profits_tax + label: Diverted profits tax (accrued) ordinal: 0 - row_number: 10 + row_number: 11 expected_row_header_column: B - expected_row_header: Soft drink industry levy + expected_row_header: Diverted profits tax table_record_kind: total guard_cells: - column: B @@ -17911,27 +18044,28 @@ record_sets: label: basis note measures: - measure_id: amount - label: Soft drink industry levy, FY2028-29 + label: Diverted profits tax (accrued), FY2028-29 ordinal: 0 column: F source_column_id: amount expected_column_header_row: 5 expected_column_header: 2028-29 - concept: obr.other_hmrc_taxes.soft_drink_industry_levy - source_concept: obr.other_hmrc_taxes.soft_drink_industry_levy - concept_relation: source_label + concept: obr.diverted_profits_tax + source_concept: obr.other_hmrc_taxes.diverted_profits_tax + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 10 (''Soft - drink industry levy''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an - accrued basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 11 (''Diverted + profits tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) + both print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.diverted_profits_tax). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2029 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2029.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2029 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2029 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -17959,12 +18093,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_soft_drink_industry_levy - label: Soft drink industry levy + - value_id: other_hmrc_taxes_diverted_profits_tax + label: Diverted profits tax (accrued) ordinal: 0 - row_number: 10 + row_number: 11 expected_row_header_column: B - expected_row_header: Soft drink industry levy + expected_row_header: Diverted profits tax table_record_kind: total guard_cells: - column: B @@ -17981,27 +18115,28 @@ record_sets: label: basis note measures: - measure_id: amount - label: Soft drink industry levy, FY2029-30 + label: Diverted profits tax (accrued), FY2029-30 ordinal: 0 column: G source_column_id: amount expected_column_header_row: 5 expected_column_header: 2029-30 - concept: obr.other_hmrc_taxes.soft_drink_industry_levy - source_concept: obr.other_hmrc_taxes.soft_drink_industry_levy - concept_relation: source_label + concept: obr.diverted_profits_tax + source_concept: obr.other_hmrc_taxes.diverted_profits_tax + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 10 (''Soft - drink industry levy''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an - accrued basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 11 (''Diverted + profits tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) + both print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.diverted_profits_tax). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2030 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2030.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2030 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2030 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -18029,12 +18164,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_soft_drink_industry_levy - label: Soft drink industry levy + - value_id: other_hmrc_taxes_diverted_profits_tax + label: Diverted profits tax (accrued) ordinal: 0 - row_number: 10 + row_number: 11 expected_row_header_column: B - expected_row_header: Soft drink industry levy + expected_row_header: Diverted profits tax table_record_kind: total guard_cells: - column: B @@ -18051,27 +18186,28 @@ record_sets: label: basis note measures: - measure_id: amount - label: Soft drink industry levy, FY2030-31 + label: Diverted profits tax (accrued), FY2030-31 ordinal: 0 column: H source_column_id: amount expected_column_header_row: 5 expected_column_header: 2030-31 - concept: obr.other_hmrc_taxes.soft_drink_industry_levy - source_concept: obr.other_hmrc_taxes.soft_drink_industry_levy - concept_relation: source_label + concept: obr.diverted_profits_tax + source_concept: obr.other_hmrc_taxes.diverted_profits_tax + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 10 (''Soft - drink industry levy''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an - accrued basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 11 (''Diverted + profits tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) + both print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.diverted_profits_tax). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2031 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2031.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.soft_drink_industry_levy.fy2031 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2031 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -18099,12 +18235,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_soft_drink_industry_levy - label: Soft drink industry levy + - value_id: other_hmrc_taxes_diverted_profits_tax + label: Diverted profits tax (accrued) ordinal: 0 - row_number: 10 + row_number: 11 expected_row_header_column: B - expected_row_header: Soft drink industry levy + expected_row_header: Diverted profits tax table_record_kind: total guard_cells: - column: B @@ -18121,27 +18257,28 @@ record_sets: label: basis note measures: - measure_id: amount - label: Soft drink industry levy, FY2031-32 + label: Diverted profits tax (accrued), FY2031-32 ordinal: 0 column: I source_column_id: amount expected_column_header_row: 5 expected_column_header: 2031-32 - concept: obr.other_hmrc_taxes.soft_drink_industry_levy - source_concept: obr.other_hmrc_taxes.soft_drink_industry_levy - concept_relation: source_label + concept: obr.diverted_profits_tax + source_concept: obr.other_hmrc_taxes.diverted_profits_tax + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 10 (''Soft - drink industry levy''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an - accrued basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 11 (''Diverted + profits tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) + both print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.diverted_profits_tax). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2025 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2025.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2025 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2025 provenance_class: model_output assertion: observation sheet_name: '4.1' @@ -18169,12 +18306,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_diverted_profits_tax - label: Diverted profits tax + - value_id: other_hmrc_taxes_plastic_packaging_tax + label: Plastic packaging tax (accrued) ordinal: 0 - row_number: 11 + row_number: 12 expected_row_header_column: B - expected_row_header: Diverted profits tax + expected_row_header: Plastic packaging tax table_record_kind: total guard_cells: - column: B @@ -18191,27 +18328,28 @@ record_sets: label: basis note measures: - measure_id: amount - label: Diverted profits tax, FY2025-26 + label: Plastic packaging tax (accrued), FY2025-26 ordinal: 0 column: C source_column_id: amount expected_column_header_row: 5 expected_column_header: 2025-26 - concept: obr.other_hmrc_taxes.diverted_profits_tax - source_concept: obr.other_hmrc_taxes.diverted_profits_tax - concept_relation: source_label + concept: obr.plastic_packaging_tax + source_concept: obr.other_hmrc_taxes.plastic_packaging_tax + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 11 (''Diverted - profits tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued - basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 12 (''Plastic + packaging tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) + both print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.plastic_packaging_tax). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2026 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2026.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2026 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2026 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -18239,12 +18377,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_diverted_profits_tax - label: Diverted profits tax + - value_id: other_hmrc_taxes_plastic_packaging_tax + label: Plastic packaging tax (accrued) ordinal: 0 - row_number: 11 + row_number: 12 expected_row_header_column: B - expected_row_header: Diverted profits tax + expected_row_header: Plastic packaging tax table_record_kind: total guard_cells: - column: B @@ -18261,27 +18399,28 @@ record_sets: label: basis note measures: - measure_id: amount - label: Diverted profits tax, FY2026-27 + label: Plastic packaging tax (accrued), FY2026-27 ordinal: 0 column: D source_column_id: amount expected_column_header_row: 5 expected_column_header: 2026-27 - concept: obr.other_hmrc_taxes.diverted_profits_tax - source_concept: obr.other_hmrc_taxes.diverted_profits_tax - concept_relation: source_label + concept: obr.plastic_packaging_tax + source_concept: obr.other_hmrc_taxes.plastic_packaging_tax + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 11 (''Diverted - profits tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued - basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 12 (''Plastic + packaging tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) + both print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.plastic_packaging_tax). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2027 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2027.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2027 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2027 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -18309,12 +18448,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_diverted_profits_tax - label: Diverted profits tax + - value_id: other_hmrc_taxes_plastic_packaging_tax + label: Plastic packaging tax (accrued) ordinal: 0 - row_number: 11 + row_number: 12 expected_row_header_column: B - expected_row_header: Diverted profits tax + expected_row_header: Plastic packaging tax table_record_kind: total guard_cells: - column: B @@ -18331,27 +18470,28 @@ record_sets: label: basis note measures: - measure_id: amount - label: Diverted profits tax, FY2027-28 + label: Plastic packaging tax (accrued), FY2027-28 ordinal: 0 column: E source_column_id: amount expected_column_header_row: 5 expected_column_header: 2027-28 - concept: obr.other_hmrc_taxes.diverted_profits_tax - source_concept: obr.other_hmrc_taxes.diverted_profits_tax - concept_relation: source_label + concept: obr.plastic_packaging_tax + source_concept: obr.other_hmrc_taxes.plastic_packaging_tax + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 11 (''Diverted - profits tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued - basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 12 (''Plastic + packaging tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) + both print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.plastic_packaging_tax). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2028 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2028.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2028 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2028 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -18379,12 +18519,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_diverted_profits_tax - label: Diverted profits tax + - value_id: other_hmrc_taxes_plastic_packaging_tax + label: Plastic packaging tax (accrued) ordinal: 0 - row_number: 11 + row_number: 12 expected_row_header_column: B - expected_row_header: Diverted profits tax + expected_row_header: Plastic packaging tax table_record_kind: total guard_cells: - column: B @@ -18401,27 +18541,28 @@ record_sets: label: basis note measures: - measure_id: amount - label: Diverted profits tax, FY2028-29 + label: Plastic packaging tax (accrued), FY2028-29 ordinal: 0 column: F source_column_id: amount expected_column_header_row: 5 expected_column_header: 2028-29 - concept: obr.other_hmrc_taxes.diverted_profits_tax - source_concept: obr.other_hmrc_taxes.diverted_profits_tax - concept_relation: source_label + concept: obr.plastic_packaging_tax + source_concept: obr.other_hmrc_taxes.plastic_packaging_tax + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 11 (''Diverted - profits tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued - basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 12 (''Plastic + packaging tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) + both print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.plastic_packaging_tax). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2029 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2029.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2029 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2029 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -18449,12 +18590,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_diverted_profits_tax - label: Diverted profits tax + - value_id: other_hmrc_taxes_plastic_packaging_tax + label: Plastic packaging tax (accrued) ordinal: 0 - row_number: 11 + row_number: 12 expected_row_header_column: B - expected_row_header: Diverted profits tax + expected_row_header: Plastic packaging tax table_record_kind: total guard_cells: - column: B @@ -18471,27 +18612,28 @@ record_sets: label: basis note measures: - measure_id: amount - label: Diverted profits tax, FY2029-30 + label: Plastic packaging tax (accrued), FY2029-30 ordinal: 0 column: G source_column_id: amount expected_column_header_row: 5 expected_column_header: 2029-30 - concept: obr.other_hmrc_taxes.diverted_profits_tax - source_concept: obr.other_hmrc_taxes.diverted_profits_tax - concept_relation: source_label + concept: obr.plastic_packaging_tax + source_concept: obr.other_hmrc_taxes.plastic_packaging_tax + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 11 (''Diverted - profits tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued - basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 12 (''Plastic + packaging tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) + both print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.plastic_packaging_tax). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2030 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2030.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2030 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2030 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -18519,12 +18661,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_diverted_profits_tax - label: Diverted profits tax + - value_id: other_hmrc_taxes_plastic_packaging_tax + label: Plastic packaging tax (accrued) ordinal: 0 - row_number: 11 + row_number: 12 expected_row_header_column: B - expected_row_header: Diverted profits tax + expected_row_header: Plastic packaging tax table_record_kind: total guard_cells: - column: B @@ -18541,27 +18683,28 @@ record_sets: label: basis note measures: - measure_id: amount - label: Diverted profits tax, FY2030-31 + label: Plastic packaging tax (accrued), FY2030-31 ordinal: 0 column: H source_column_id: amount expected_column_header_row: 5 expected_column_header: 2030-31 - concept: obr.other_hmrc_taxes.diverted_profits_tax - source_concept: obr.other_hmrc_taxes.diverted_profits_tax - concept_relation: source_label + concept: obr.plastic_packaging_tax + source_concept: obr.other_hmrc_taxes.plastic_packaging_tax + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 11 (''Diverted - profits tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued - basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 12 (''Plastic + packaging tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) + both print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.plastic_packaging_tax). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2031 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2031.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.diverted_profits_tax.fy2031 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2031 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -18589,12 +18732,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_diverted_profits_tax - label: Diverted profits tax + - value_id: other_hmrc_taxes_plastic_packaging_tax + label: Plastic packaging tax (accrued) ordinal: 0 - row_number: 11 + row_number: 12 expected_row_header_column: B - expected_row_header: Diverted profits tax + expected_row_header: Plastic packaging tax table_record_kind: total guard_cells: - column: B @@ -18611,27 +18754,28 @@ record_sets: label: basis note measures: - measure_id: amount - label: Diverted profits tax, FY2031-32 + label: Plastic packaging tax (accrued), FY2031-32 ordinal: 0 column: I source_column_id: amount expected_column_header_row: 5 expected_column_header: 2031-32 - concept: obr.other_hmrc_taxes.diverted_profits_tax - source_concept: obr.other_hmrc_taxes.diverted_profits_tax - concept_relation: source_label + concept: obr.plastic_packaging_tax + source_concept: obr.other_hmrc_taxes.plastic_packaging_tax + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 11 (''Diverted - profits tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued - basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 12 (''Plastic + packaging tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) + both print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.plastic_packaging_tax). Note: All taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2025 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2025.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2025 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2025 provenance_class: model_output assertion: observation sheet_name: '4.1' @@ -18659,12 +18803,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_plastic_packaging_tax - label: Plastic packaging tax + - value_id: other_hmrc_taxes_residential_property_developer_tax + label: Residential property developer tax (accrued) ordinal: 0 - row_number: 12 + row_number: 13 expected_row_header_column: B - expected_row_header: Plastic packaging tax + expected_row_header: Residential property developer tax table_record_kind: total guard_cells: - column: B @@ -18681,27 +18825,29 @@ record_sets: label: basis note measures: - measure_id: amount - label: Plastic packaging tax, FY2025-26 + label: Residential property developer tax (accrued), FY2025-26 ordinal: 0 column: C source_column_id: amount expected_column_header_row: 5 expected_column_header: 2025-26 - concept: obr.other_hmrc_taxes.plastic_packaging_tax - source_concept: obr.other_hmrc_taxes.plastic_packaging_tax - concept_relation: source_label + concept: obr.residential_property_developer_tax + source_concept: obr.other_hmrc_taxes.residential_property_developer_tax + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 12 (''Plastic - packaging tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued - basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 13 (''Residential + property developer tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) + and 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.residential_property_developer_tax). Note: All taxes are + on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2026 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2026.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2026 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2026 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -18729,12 +18875,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_plastic_packaging_tax - label: Plastic packaging tax + - value_id: other_hmrc_taxes_residential_property_developer_tax + label: Residential property developer tax (accrued) ordinal: 0 - row_number: 12 + row_number: 13 expected_row_header_column: B - expected_row_header: Plastic packaging tax + expected_row_header: Residential property developer tax table_record_kind: total guard_cells: - column: B @@ -18751,27 +18897,29 @@ record_sets: label: basis note measures: - measure_id: amount - label: Plastic packaging tax, FY2026-27 + label: Residential property developer tax (accrued), FY2026-27 ordinal: 0 column: D source_column_id: amount expected_column_header_row: 5 expected_column_header: 2026-27 - concept: obr.other_hmrc_taxes.plastic_packaging_tax - source_concept: obr.other_hmrc_taxes.plastic_packaging_tax - concept_relation: source_label + concept: obr.residential_property_developer_tax + source_concept: obr.other_hmrc_taxes.residential_property_developer_tax + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 12 (''Plastic - packaging tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued - basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 13 (''Residential + property developer tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) + and 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.residential_property_developer_tax). Note: All taxes are + on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2027 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2027.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2027 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2027 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -18799,12 +18947,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_plastic_packaging_tax - label: Plastic packaging tax + - value_id: other_hmrc_taxes_residential_property_developer_tax + label: Residential property developer tax (accrued) ordinal: 0 - row_number: 12 + row_number: 13 expected_row_header_column: B - expected_row_header: Plastic packaging tax + expected_row_header: Residential property developer tax table_record_kind: total guard_cells: - column: B @@ -18821,27 +18969,29 @@ record_sets: label: basis note measures: - measure_id: amount - label: Plastic packaging tax, FY2027-28 + label: Residential property developer tax (accrued), FY2027-28 ordinal: 0 column: E source_column_id: amount expected_column_header_row: 5 expected_column_header: 2027-28 - concept: obr.other_hmrc_taxes.plastic_packaging_tax - source_concept: obr.other_hmrc_taxes.plastic_packaging_tax - concept_relation: source_label + concept: obr.residential_property_developer_tax + source_concept: obr.other_hmrc_taxes.residential_property_developer_tax + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 12 (''Plastic - packaging tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued - basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 13 (''Residential + property developer tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) + and 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.residential_property_developer_tax). Note: All taxes are + on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2028 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2028.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2028 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2028 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -18869,12 +19019,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_plastic_packaging_tax - label: Plastic packaging tax + - value_id: other_hmrc_taxes_residential_property_developer_tax + label: Residential property developer tax (accrued) ordinal: 0 - row_number: 12 + row_number: 13 expected_row_header_column: B - expected_row_header: Plastic packaging tax + expected_row_header: Residential property developer tax table_record_kind: total guard_cells: - column: B @@ -18891,27 +19041,29 @@ record_sets: label: basis note measures: - measure_id: amount - label: Plastic packaging tax, FY2028-29 + label: Residential property developer tax (accrued), FY2028-29 ordinal: 0 column: F source_column_id: amount expected_column_header_row: 5 expected_column_header: 2028-29 - concept: obr.other_hmrc_taxes.plastic_packaging_tax - source_concept: obr.other_hmrc_taxes.plastic_packaging_tax - concept_relation: source_label + concept: obr.residential_property_developer_tax + source_concept: obr.other_hmrc_taxes.residential_property_developer_tax + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 12 (''Plastic - packaging tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued - basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 13 (''Residential + property developer tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) + and 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.residential_property_developer_tax). Note: All taxes are + on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2029 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2029.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2029 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2029 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -18939,12 +19091,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_plastic_packaging_tax - label: Plastic packaging tax + - value_id: other_hmrc_taxes_residential_property_developer_tax + label: Residential property developer tax (accrued) ordinal: 0 - row_number: 12 + row_number: 13 expected_row_header_column: B - expected_row_header: Plastic packaging tax + expected_row_header: Residential property developer tax table_record_kind: total guard_cells: - column: B @@ -18961,27 +19113,29 @@ record_sets: label: basis note measures: - measure_id: amount - label: Plastic packaging tax, FY2029-30 + label: Residential property developer tax (accrued), FY2029-30 ordinal: 0 column: G source_column_id: amount expected_column_header_row: 5 expected_column_header: 2029-30 - concept: obr.other_hmrc_taxes.plastic_packaging_tax - source_concept: obr.other_hmrc_taxes.plastic_packaging_tax - concept_relation: source_label + concept: obr.residential_property_developer_tax + source_concept: obr.other_hmrc_taxes.residential_property_developer_tax + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 12 (''Plastic - packaging tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued - basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 13 (''Residential + property developer tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) + and 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.residential_property_developer_tax). Note: All taxes are + on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2030 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2030.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2030 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2030 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -19009,12 +19163,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_plastic_packaging_tax - label: Plastic packaging tax + - value_id: other_hmrc_taxes_residential_property_developer_tax + label: Residential property developer tax (accrued) ordinal: 0 - row_number: 12 + row_number: 13 expected_row_header_column: B - expected_row_header: Plastic packaging tax + expected_row_header: Residential property developer tax table_record_kind: total guard_cells: - column: B @@ -19031,27 +19185,29 @@ record_sets: label: basis note measures: - measure_id: amount - label: Plastic packaging tax, FY2030-31 + label: Residential property developer tax (accrued), FY2030-31 ordinal: 0 column: H source_column_id: amount expected_column_header_row: 5 expected_column_header: 2030-31 - concept: obr.other_hmrc_taxes.plastic_packaging_tax - source_concept: obr.other_hmrc_taxes.plastic_packaging_tax - concept_relation: source_label + concept: obr.residential_property_developer_tax + source_concept: obr.other_hmrc_taxes.residential_property_developer_tax + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 12 (''Plastic - packaging tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued - basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 13 (''Residential + property developer tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) + and 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.residential_property_developer_tax). Note: All taxes are + on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2031 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2031.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.plastic_packaging_tax.fy2031 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2031 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -19079,12 +19235,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_plastic_packaging_tax - label: Plastic packaging tax + - value_id: other_hmrc_taxes_residential_property_developer_tax + label: Residential property developer tax (accrued) ordinal: 0 - row_number: 12 + row_number: 13 expected_row_header_column: B - expected_row_header: Plastic packaging tax + expected_row_header: Residential property developer tax table_record_kind: total guard_cells: - column: B @@ -19101,27 +19257,29 @@ record_sets: label: basis note measures: - measure_id: amount - label: Plastic packaging tax, FY2031-32 + label: Residential property developer tax (accrued), FY2031-32 ordinal: 0 column: I source_column_id: amount expected_column_header_row: 5 expected_column_header: 2031-32 - concept: obr.other_hmrc_taxes.plastic_packaging_tax - source_concept: obr.other_hmrc_taxes.plastic_packaging_tax - concept_relation: source_label + concept: obr.residential_property_developer_tax + source_concept: obr.other_hmrc_taxes.residential_property_developer_tax + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 12 (''Plastic - packaging tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued - basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 13 (''Residential + property developer tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) + and 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.residential_property_developer_tax). Note: All taxes are + on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2025 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2025.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2025 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2025 provenance_class: model_output assertion: observation sheet_name: '4.1' @@ -19149,12 +19307,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_residential_property_developer_tax - label: Residential property developer tax + - value_id: other_hmrc_taxes_carbon_border_adjustment_mechanism + label: Carbon border adjustment mechanism (accrued) ordinal: 0 - row_number: 13 + row_number: 14 expected_row_header_column: B - expected_row_header: Residential property developer tax + expected_row_header: Carbon border adjustment mechanism table_record_kind: total guard_cells: - column: B @@ -19171,27 +19329,29 @@ record_sets: label: basis note measures: - measure_id: amount - label: Residential property developer tax, FY2025-26 + label: Carbon border adjustment mechanism (accrued), FY2025-26 ordinal: 0 column: C source_column_id: amount expected_column_header_row: 5 expected_column_header: 2025-26 - concept: obr.other_hmrc_taxes.residential_property_developer_tax - source_concept: obr.other_hmrc_taxes.residential_property_developer_tax - concept_relation: source_label + concept: obr.carbon_border_adjustment_mechanism + source_concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 13 (''Residential - property developer tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on - an accrued basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 14 (''Carbon + border adjustment mechanism''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) + and 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.carbon_border_adjustment_mechanism). Note: All taxes are + on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2026 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2026.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2026 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2026 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -19219,12 +19379,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_residential_property_developer_tax - label: Residential property developer tax + - value_id: other_hmrc_taxes_carbon_border_adjustment_mechanism + label: Carbon border adjustment mechanism (accrued) ordinal: 0 - row_number: 13 + row_number: 14 expected_row_header_column: B - expected_row_header: Residential property developer tax + expected_row_header: Carbon border adjustment mechanism table_record_kind: total guard_cells: - column: B @@ -19241,27 +19401,29 @@ record_sets: label: basis note measures: - measure_id: amount - label: Residential property developer tax, FY2026-27 + label: Carbon border adjustment mechanism (accrued), FY2026-27 ordinal: 0 column: D source_column_id: amount expected_column_header_row: 5 expected_column_header: 2026-27 - concept: obr.other_hmrc_taxes.residential_property_developer_tax - source_concept: obr.other_hmrc_taxes.residential_property_developer_tax - concept_relation: source_label + concept: obr.carbon_border_adjustment_mechanism + source_concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 13 (''Residential - property developer tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on - an accrued basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 14 (''Carbon + border adjustment mechanism''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) + and 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.carbon_border_adjustment_mechanism). Note: All taxes are + on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2027 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2027.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2027 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2027 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -19289,12 +19451,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_residential_property_developer_tax - label: Residential property developer tax + - value_id: other_hmrc_taxes_carbon_border_adjustment_mechanism + label: Carbon border adjustment mechanism (accrued) ordinal: 0 - row_number: 13 + row_number: 14 expected_row_header_column: B - expected_row_header: Residential property developer tax + expected_row_header: Carbon border adjustment mechanism table_record_kind: total guard_cells: - column: B @@ -19311,27 +19473,29 @@ record_sets: label: basis note measures: - measure_id: amount - label: Residential property developer tax, FY2027-28 + label: Carbon border adjustment mechanism (accrued), FY2027-28 ordinal: 0 column: E source_column_id: amount expected_column_header_row: 5 expected_column_header: 2027-28 - concept: obr.other_hmrc_taxes.residential_property_developer_tax - source_concept: obr.other_hmrc_taxes.residential_property_developer_tax - concept_relation: source_label + concept: obr.carbon_border_adjustment_mechanism + source_concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 13 (''Residential - property developer tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on - an accrued basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 14 (''Carbon + border adjustment mechanism''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) + and 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.carbon_border_adjustment_mechanism). Note: All taxes are + on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2028 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2028.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2028 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2028 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -19359,12 +19523,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_residential_property_developer_tax - label: Residential property developer tax + - value_id: other_hmrc_taxes_carbon_border_adjustment_mechanism + label: Carbon border adjustment mechanism (accrued) ordinal: 0 - row_number: 13 + row_number: 14 expected_row_header_column: B - expected_row_header: Residential property developer tax + expected_row_header: Carbon border adjustment mechanism table_record_kind: total guard_cells: - column: B @@ -19381,27 +19545,29 @@ record_sets: label: basis note measures: - measure_id: amount - label: Residential property developer tax, FY2028-29 + label: Carbon border adjustment mechanism (accrued), FY2028-29 ordinal: 0 column: F source_column_id: amount expected_column_header_row: 5 expected_column_header: 2028-29 - concept: obr.other_hmrc_taxes.residential_property_developer_tax - source_concept: obr.other_hmrc_taxes.residential_property_developer_tax - concept_relation: source_label + concept: obr.carbon_border_adjustment_mechanism + source_concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 13 (''Residential - property developer tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on - an accrued basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 14 (''Carbon + border adjustment mechanism''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) + and 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.carbon_border_adjustment_mechanism). Note: All taxes are + on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2029 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2029.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2029 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2029 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -19429,12 +19595,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_residential_property_developer_tax - label: Residential property developer tax + - value_id: other_hmrc_taxes_carbon_border_adjustment_mechanism + label: Carbon border adjustment mechanism (accrued) ordinal: 0 - row_number: 13 + row_number: 14 expected_row_header_column: B - expected_row_header: Residential property developer tax + expected_row_header: Carbon border adjustment mechanism table_record_kind: total guard_cells: - column: B @@ -19451,27 +19617,29 @@ record_sets: label: basis note measures: - measure_id: amount - label: Residential property developer tax, FY2029-30 + label: Carbon border adjustment mechanism (accrued), FY2029-30 ordinal: 0 column: G source_column_id: amount expected_column_header_row: 5 expected_column_header: 2029-30 - concept: obr.other_hmrc_taxes.residential_property_developer_tax - source_concept: obr.other_hmrc_taxes.residential_property_developer_tax - concept_relation: source_label + concept: obr.carbon_border_adjustment_mechanism + source_concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 13 (''Residential - property developer tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on - an accrued basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 14 (''Carbon + border adjustment mechanism''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) + and 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.carbon_border_adjustment_mechanism). Note: All taxes are + on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2030 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2030.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2030 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2030 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -19499,12 +19667,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_residential_property_developer_tax - label: Residential property developer tax + - value_id: other_hmrc_taxes_carbon_border_adjustment_mechanism + label: Carbon border adjustment mechanism (accrued) ordinal: 0 - row_number: 13 + row_number: 14 expected_row_header_column: B - expected_row_header: Residential property developer tax + expected_row_header: Carbon border adjustment mechanism table_record_kind: total guard_cells: - column: B @@ -19521,27 +19689,29 @@ record_sets: label: basis note measures: - measure_id: amount - label: Residential property developer tax, FY2030-31 + label: Carbon border adjustment mechanism (accrued), FY2030-31 ordinal: 0 column: H source_column_id: amount expected_column_header_row: 5 expected_column_header: 2030-31 - concept: obr.other_hmrc_taxes.residential_property_developer_tax - source_concept: obr.other_hmrc_taxes.residential_property_developer_tax - concept_relation: source_label + concept: obr.carbon_border_adjustment_mechanism + source_concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 13 (''Residential - property developer tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on - an accrued basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 14 (''Carbon + border adjustment mechanism''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) + and 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.carbon_border_adjustment_mechanism). Note: All taxes are + on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2031 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2031.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.residential_property_developer_tax.fy2031 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2031 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -19569,12 +19739,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_residential_property_developer_tax - label: Residential property developer tax + - value_id: other_hmrc_taxes_carbon_border_adjustment_mechanism + label: Carbon border adjustment mechanism (accrued) ordinal: 0 - row_number: 13 + row_number: 14 expected_row_header_column: B - expected_row_header: Residential property developer tax + expected_row_header: Carbon border adjustment mechanism table_record_kind: total guard_cells: - column: B @@ -19591,27 +19761,29 @@ record_sets: label: basis note measures: - measure_id: amount - label: Residential property developer tax, FY2031-32 + label: Carbon border adjustment mechanism (accrued), FY2031-32 ordinal: 0 column: I source_column_id: amount expected_column_header_row: 5 expected_column_header: 2031-32 - concept: obr.other_hmrc_taxes.residential_property_developer_tax - source_concept: obr.other_hmrc_taxes.residential_property_developer_tax - concept_relation: source_label + concept: obr.carbon_border_adjustment_mechanism + source_concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 13 (''Residential - property developer tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on - an accrued basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 14 (''Carbon + border adjustment mechanism''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) + and 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.carbon_border_adjustment_mechanism). Note: All taxes are + on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2025 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2025.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2025 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2025 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2025.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2025 provenance_class: model_output assertion: observation sheet_name: '4.1' @@ -19639,12 +19811,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_carbon_border_adjustment_mechanism - label: Carbon border adjustment mechanism + - value_id: other_hmrc_taxes_vaping_tax + label: Vaping tax (accrued) ordinal: 0 - row_number: 14 + row_number: 15 expected_row_header_column: B - expected_row_header: Carbon border adjustment mechanism + expected_row_header: Vaping tax table_record_kind: total guard_cells: - column: B @@ -19661,27 +19833,29 @@ record_sets: label: basis note measures: - measure_id: amount - label: Carbon border adjustment mechanism, FY2025-26 + label: Vaping tax (accrued), FY2025-26 ordinal: 0 column: C source_column_id: amount expected_column_header_row: 5 expected_column_header: 2025-26 - concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism - source_concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism - concept_relation: source_label + concept: obr.vaping_tax + source_concept: obr.other_hmrc_taxes.vaping_tax + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 14 (''Carbon - border adjustment mechanism''), GBP billion. Accrued basis (the table''s note). Note: All taxes - are on an accrued basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 15 (''Vaping + tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.vaping_tax). Table 4.8''s cash line is the March line vaping_tax. Note: All + taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2026 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2026.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2026 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2026 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -19709,12 +19883,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_carbon_border_adjustment_mechanism - label: Carbon border adjustment mechanism + - value_id: other_hmrc_taxes_vaping_tax + label: Vaping tax (accrued) ordinal: 0 - row_number: 14 + row_number: 15 expected_row_header_column: B - expected_row_header: Carbon border adjustment mechanism + expected_row_header: Vaping tax table_record_kind: total guard_cells: - column: B @@ -19731,27 +19905,29 @@ record_sets: label: basis note measures: - measure_id: amount - label: Carbon border adjustment mechanism, FY2026-27 + label: Vaping tax (accrued), FY2026-27 ordinal: 0 column: D source_column_id: amount expected_column_header_row: 5 expected_column_header: 2026-27 - concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism - source_concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism - concept_relation: source_label + concept: obr.vaping_tax + source_concept: obr.other_hmrc_taxes.vaping_tax + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 14 (''Carbon - border adjustment mechanism''), GBP billion. Accrued basis (the table''s note). Note: All taxes - are on an accrued basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 15 (''Vaping + tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.vaping_tax). Table 4.8''s cash line is the March line vaping_tax. Note: All + taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2027 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2027.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2027 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2027 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -19779,12 +19955,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_carbon_border_adjustment_mechanism - label: Carbon border adjustment mechanism + - value_id: other_hmrc_taxes_vaping_tax + label: Vaping tax (accrued) ordinal: 0 - row_number: 14 + row_number: 15 expected_row_header_column: B - expected_row_header: Carbon border adjustment mechanism + expected_row_header: Vaping tax table_record_kind: total guard_cells: - column: B @@ -19801,27 +19977,29 @@ record_sets: label: basis note measures: - measure_id: amount - label: Carbon border adjustment mechanism, FY2027-28 + label: Vaping tax (accrued), FY2027-28 ordinal: 0 column: E source_column_id: amount expected_column_header_row: 5 expected_column_header: 2027-28 - concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism - source_concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism - concept_relation: source_label + concept: obr.vaping_tax + source_concept: obr.other_hmrc_taxes.vaping_tax + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 14 (''Carbon - border adjustment mechanism''), GBP billion. Accrued basis (the table''s note). Note: All taxes - are on an accrued basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 15 (''Vaping + tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.vaping_tax). Table 4.8''s cash line is the March line vaping_tax. Note: All + taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2028 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2028.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2028 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2028 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -19849,12 +20027,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_carbon_border_adjustment_mechanism - label: Carbon border adjustment mechanism + - value_id: other_hmrc_taxes_vaping_tax + label: Vaping tax (accrued) ordinal: 0 - row_number: 14 + row_number: 15 expected_row_header_column: B - expected_row_header: Carbon border adjustment mechanism + expected_row_header: Vaping tax table_record_kind: total guard_cells: - column: B @@ -19871,27 +20049,29 @@ record_sets: label: basis note measures: - measure_id: amount - label: Carbon border adjustment mechanism, FY2028-29 + label: Vaping tax (accrued), FY2028-29 ordinal: 0 column: F source_column_id: amount expected_column_header_row: 5 expected_column_header: 2028-29 - concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism - source_concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism - concept_relation: source_label + concept: obr.vaping_tax + source_concept: obr.other_hmrc_taxes.vaping_tax + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 14 (''Carbon - border adjustment mechanism''), GBP billion. Accrued basis (the table''s note). Note: All taxes - are on an accrued basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 15 (''Vaping + tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.vaping_tax). Table 4.8''s cash line is the March line vaping_tax. Note: All + taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2029 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2029.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2029 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2029 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -19919,12 +20099,12 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_carbon_border_adjustment_mechanism - label: Carbon border adjustment mechanism + - value_id: other_hmrc_taxes_vaping_tax + label: Vaping tax (accrued) ordinal: 0 - row_number: 14 + row_number: 15 expected_row_header_column: B - expected_row_header: Carbon border adjustment mechanism + expected_row_header: Vaping tax table_record_kind: total guard_cells: - column: B @@ -19941,27 +20121,29 @@ record_sets: label: basis note measures: - measure_id: amount - label: Carbon border adjustment mechanism, FY2029-30 + label: Vaping tax (accrued), FY2029-30 ordinal: 0 column: G source_column_id: amount expected_column_header_row: 5 expected_column_header: 2029-30 - concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism - source_concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism - concept_relation: source_label + concept: obr.vaping_tax + source_concept: obr.other_hmrc_taxes.vaping_tax + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 14 (''Carbon - border adjustment mechanism''), GBP billion. Accrued basis (the table''s note). Note: All taxes - are on an accrued basis.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 15 (''Vaping + tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.vaping_tax). Table 4.8''s cash line is the March line vaping_tax. Note: All + taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2030 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2030.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2030 +- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2030 provenance_class: model_output assertion: source_projection sheet_name: '4.1' @@ -19989,286 +20171,8 @@ record_sets: value: accrual label: Accounting basis rows: - - value_id: other_hmrc_taxes_carbon_border_adjustment_mechanism - label: Carbon border adjustment mechanism - ordinal: 0 - row_number: 14 - expected_row_header_column: B - expected_row_header: Carbon border adjustment mechanism - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.1 Other HMRC taxes - label: table title - - column: C - row: 3 - expected_value: £ billion - label: unit cell - - column: B - row: 17 - expected_value: 'Note: All taxes are on an accrued basis.' - label: basis note - measures: - - measure_id: amount - label: Carbon border adjustment mechanism, FY2030-31 - ordinal: 0 - column: H - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2030-31 - concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism - source_concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 14 (''Carbon - border adjustment mechanism''), GBP billion. Accrued basis (the table''s note). Note: All taxes - are on an accrued basis.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2031 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2031.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.carbon_border_adjustment_mechanism.fy2031 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.1' - period_type: fiscal_year - period: 2031 - period_coverage: - start_date: '2031-04-01' - end_date: '2032-03-31' - basis: fiscal - source_period_label: 2031-32 - accounting_basis: accrual - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - shared_filters: - accounting_basis: accrual - shared_constraints: - - variable: accounting_basis - operator: == - value: accrual - label: Accounting basis - rows: - - value_id: other_hmrc_taxes_carbon_border_adjustment_mechanism - label: Carbon border adjustment mechanism - ordinal: 0 - row_number: 14 - expected_row_header_column: B - expected_row_header: Carbon border adjustment mechanism - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.1 Other HMRC taxes - label: table title - - column: C - row: 3 - expected_value: £ billion - label: unit cell - - column: B - row: 17 - expected_value: 'Note: All taxes are on an accrued basis.' - label: basis note - measures: - - measure_id: amount - label: Carbon border adjustment mechanism, FY2031-32 - ordinal: 0 - column: I - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2031-32 - concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism - source_concept: obr.other_hmrc_taxes.carbon_border_adjustment_mechanism - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 14 (''Carbon - border adjustment mechanism''), GBP billion. Accrued basis (the table''s note). Note: All taxes - are on an accrued basis.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2025 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2025.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2025 - provenance_class: model_output - assertion: observation - sheet_name: '4.1' - period_type: fiscal_year - period: 2025 - period_coverage: - start_date: '2025-04-01' - end_date: '2026-03-31' - basis: fiscal - source_period_label: 2025-26 - accounting_basis: accrual - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - shared_filters: - accounting_basis: accrual - shared_constraints: - - variable: accounting_basis - operator: == - value: accrual - label: Accounting basis - rows: - - value_id: other_hmrc_taxes_vaping_tax - label: Vaping tax - ordinal: 0 - row_number: 15 - expected_row_header_column: B - expected_row_header: Vaping tax - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.1 Other HMRC taxes - label: table title - - column: C - row: 3 - expected_value: £ billion - label: unit cell - - column: B - row: 17 - expected_value: 'Note: All taxes are on an accrued basis.' - label: basis note - measures: - - measure_id: amount - label: Vaping tax, FY2025-26 - ordinal: 0 - column: C - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2025-26 - concept: obr.other_hmrc_taxes.vaping_tax - source_concept: obr.other_hmrc_taxes.vaping_tax - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 15 (''Vaping - tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2026 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2026.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2026 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.1' - period_type: fiscal_year - period: 2026 - period_coverage: - start_date: '2026-04-01' - end_date: '2027-03-31' - basis: fiscal - source_period_label: 2026-27 - accounting_basis: accrual - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - shared_filters: - accounting_basis: accrual - shared_constraints: - - variable: accounting_basis - operator: == - value: accrual - label: Accounting basis - rows: - - value_id: other_hmrc_taxes_vaping_tax - label: Vaping tax - ordinal: 0 - row_number: 15 - expected_row_header_column: B - expected_row_header: Vaping tax - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.1 Other HMRC taxes - label: table title - - column: C - row: 3 - expected_value: £ billion - label: unit cell - - column: B - row: 17 - expected_value: 'Note: All taxes are on an accrued basis.' - label: basis note - measures: - - measure_id: amount - label: Vaping tax, FY2026-27 - ordinal: 0 - column: D - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2026-27 - concept: obr.other_hmrc_taxes.vaping_tax - source_concept: obr.other_hmrc_taxes.vaping_tax - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 15 (''Vaping - tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2027 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2027.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2027 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.1' - period_type: fiscal_year - period: 2027 - period_coverage: - start_date: '2027-04-01' - end_date: '2028-03-31' - basis: fiscal - source_period_label: 2027-28 - accounting_basis: accrual - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - shared_filters: - accounting_basis: accrual - shared_constraints: - - variable: accounting_basis - operator: == - value: accrual - label: Accounting basis - rows: - value_id: other_hmrc_taxes_vaping_tax - label: Vaping tax + label: Vaping tax (accrued) ordinal: 0 row_number: 15 expected_row_header_column: B @@ -20289,226 +20193,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Vaping tax, FY2027-28 - ordinal: 0 - column: E - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2027-28 - concept: obr.other_hmrc_taxes.vaping_tax - source_concept: obr.other_hmrc_taxes.vaping_tax - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 15 (''Vaping - tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2028 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2028.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2028 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.1' - period_type: fiscal_year - period: 2028 - period_coverage: - start_date: '2028-04-01' - end_date: '2029-03-31' - basis: fiscal - source_period_label: 2028-29 - accounting_basis: accrual - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - shared_filters: - accounting_basis: accrual - shared_constraints: - - variable: accounting_basis - operator: == - value: accrual - label: Accounting basis - rows: - - value_id: other_hmrc_taxes_vaping_tax - label: Vaping tax - ordinal: 0 - row_number: 15 - expected_row_header_column: B - expected_row_header: Vaping tax - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.1 Other HMRC taxes - label: table title - - column: C - row: 3 - expected_value: £ billion - label: unit cell - - column: B - row: 17 - expected_value: 'Note: All taxes are on an accrued basis.' - label: basis note - measures: - - measure_id: amount - label: Vaping tax, FY2028-29 - ordinal: 0 - column: F - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2028-29 - concept: obr.other_hmrc_taxes.vaping_tax - source_concept: obr.other_hmrc_taxes.vaping_tax - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 15 (''Vaping - tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2029 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2029.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2029 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.1' - period_type: fiscal_year - period: 2029 - period_coverage: - start_date: '2029-04-01' - end_date: '2030-03-31' - basis: fiscal - source_period_label: 2029-30 - accounting_basis: accrual - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - shared_filters: - accounting_basis: accrual - shared_constraints: - - variable: accounting_basis - operator: == - value: accrual - label: Accounting basis - rows: - - value_id: other_hmrc_taxes_vaping_tax - label: Vaping tax - ordinal: 0 - row_number: 15 - expected_row_header_column: B - expected_row_header: Vaping tax - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.1 Other HMRC taxes - label: table title - - column: C - row: 3 - expected_value: £ billion - label: unit cell - - column: B - row: 17 - expected_value: 'Note: All taxes are on an accrued basis.' - label: basis note - measures: - - measure_id: amount - label: Vaping tax, FY2029-30 - ordinal: 0 - column: G - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2029-30 - concept: obr.other_hmrc_taxes.vaping_tax - source_concept: obr.other_hmrc_taxes.vaping_tax - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 15 (''Vaping - tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2030 - record_set_spec_id: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2030.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.other_hmrc_taxes.vaping_tax.fy2030 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.1' - period_type: fiscal_year - period: 2030 - period_coverage: - start_date: '2030-04-01' - end_date: '2031-03-31' - basis: fiscal - source_period_label: 2030-31 - accounting_basis: accrual - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - shared_filters: - accounting_basis: accrual - shared_constraints: - - variable: accounting_basis - operator: == - value: accrual - label: Accounting basis - rows: - - value_id: other_hmrc_taxes_vaping_tax - label: Vaping tax - ordinal: 0 - row_number: 15 - expected_row_header_column: B - expected_row_header: Vaping tax - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.1 Other HMRC taxes - label: table title - - column: C - row: 3 - expected_value: £ billion - label: unit cell - - column: B - row: 17 - expected_value: 'Note: All taxes are on an accrued basis.' - label: basis note - measures: - - measure_id: amount - label: Vaping tax, FY2030-31 + label: Vaping tax (accrued), FY2030-31 ordinal: 0 column: H source_column_id: amount expected_column_header_row: 5 expected_column_header: 2030-31 - concept: obr.other_hmrc_taxes.vaping_tax + concept: obr.vaping_tax source_concept: obr.other_hmrc_taxes.vaping_tax - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 15 (''Vaping - tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.vaping_tax). Table 4.8''s cash line is the March line vaping_tax. Note: All + taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -20544,7 +20244,7 @@ record_sets: label: Accounting basis rows: - value_id: other_hmrc_taxes_vaping_tax - label: Vaping tax + label: Vaping tax (accrued) ordinal: 0 row_number: 15 expected_row_header_column: B @@ -20565,19 +20265,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Vaping tax, FY2031-32 + label: Vaping tax (accrued), FY2031-32 ordinal: 0 column: I source_column_id: amount expected_column_header_row: 5 expected_column_header: 2031-32 - concept: obr.other_hmrc_taxes.vaping_tax + concept: obr.vaping_tax source_concept: obr.other_hmrc_taxes.vaping_tax - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.1, row 15 (''Vaping - tax''), GBP billion. Accrued basis (the table''s note). Note: All taxes are on an accrued basis.' + tax''), GBP billion. Accrued basis (the table''s note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.vaping_tax). Table 4.8''s cash line is the March line vaping_tax. Note: All + taxes are on an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -20613,7 +20316,7 @@ record_sets: label: Accounting basis rows: - value_id: other_hmrc_taxes_other_hmrc_taxes - label: Other HMRC taxes1 + label: Other HMRC taxes1 (accrued) ordinal: 0 row_number: 16 expected_row_header_column: B @@ -20634,7 +20337,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Other HMRC taxes1, FY2025-26 + label: Other HMRC taxes1 (accrued), FY2025-26 ordinal: 0 column: C source_column_id: amount @@ -20684,7 +20387,7 @@ record_sets: label: Accounting basis rows: - value_id: other_hmrc_taxes_other_hmrc_taxes - label: Other HMRC taxes1 + label: Other HMRC taxes1 (accrued) ordinal: 0 row_number: 16 expected_row_header_column: B @@ -20705,7 +20408,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Other HMRC taxes1, FY2026-27 + label: Other HMRC taxes1 (accrued), FY2026-27 ordinal: 0 column: D source_column_id: amount @@ -20755,7 +20458,7 @@ record_sets: label: Accounting basis rows: - value_id: other_hmrc_taxes_other_hmrc_taxes - label: Other HMRC taxes1 + label: Other HMRC taxes1 (accrued) ordinal: 0 row_number: 16 expected_row_header_column: B @@ -20776,7 +20479,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Other HMRC taxes1, FY2027-28 + label: Other HMRC taxes1 (accrued), FY2027-28 ordinal: 0 column: E source_column_id: amount @@ -20826,7 +20529,7 @@ record_sets: label: Accounting basis rows: - value_id: other_hmrc_taxes_other_hmrc_taxes - label: Other HMRC taxes1 + label: Other HMRC taxes1 (accrued) ordinal: 0 row_number: 16 expected_row_header_column: B @@ -20847,7 +20550,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Other HMRC taxes1, FY2028-29 + label: Other HMRC taxes1 (accrued), FY2028-29 ordinal: 0 column: F source_column_id: amount @@ -20897,7 +20600,7 @@ record_sets: label: Accounting basis rows: - value_id: other_hmrc_taxes_other_hmrc_taxes - label: Other HMRC taxes1 + label: Other HMRC taxes1 (accrued) ordinal: 0 row_number: 16 expected_row_header_column: B @@ -20918,7 +20621,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Other HMRC taxes1, FY2029-30 + label: Other HMRC taxes1 (accrued), FY2029-30 ordinal: 0 column: G source_column_id: amount @@ -20968,7 +20671,7 @@ record_sets: label: Accounting basis rows: - value_id: other_hmrc_taxes_other_hmrc_taxes - label: Other HMRC taxes1 + label: Other HMRC taxes1 (accrued) ordinal: 0 row_number: 16 expected_row_header_column: B @@ -20989,7 +20692,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Other HMRC taxes1, FY2030-31 + label: Other HMRC taxes1 (accrued), FY2030-31 ordinal: 0 column: H source_column_id: amount @@ -21039,7 +20742,7 @@ record_sets: label: Accounting basis rows: - value_id: other_hmrc_taxes_other_hmrc_taxes - label: Other HMRC taxes1 + label: Other HMRC taxes1 (accrued) ordinal: 0 row_number: 16 expected_row_header_column: B @@ -21060,7 +20763,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Other HMRC taxes1, FY2031-32 + label: Other HMRC taxes1 (accrued), FY2031-32 ordinal: 0 column: I source_column_id: amount @@ -44918,7 +44621,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_income_tax_gross_of_tax_credits - label: Income tax (gross of tax credits)1 + label: Income tax (gross of tax credits)1 (cash) ordinal: 0 row_number: 7 expected_row_header_column: B @@ -44940,7 +44643,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Income tax (gross of tax credits)1, FY2025-26 + label: Income tax (gross of tax credits)1 (cash), FY2025-26 ordinal: 0 column: D source_column_id: amount @@ -44991,7 +44694,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_income_tax_gross_of_tax_credits - label: Income tax (gross of tax credits)1 + label: Income tax (gross of tax credits)1 (cash) ordinal: 0 row_number: 7 expected_row_header_column: B @@ -45013,7 +44716,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Income tax (gross of tax credits)1, FY2026-27 + label: Income tax (gross of tax credits)1 (cash), FY2026-27 ordinal: 0 column: E source_column_id: amount @@ -45064,7 +44767,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_income_tax_gross_of_tax_credits - label: Income tax (gross of tax credits)1 + label: Income tax (gross of tax credits)1 (cash) ordinal: 0 row_number: 7 expected_row_header_column: B @@ -45086,7 +44789,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Income tax (gross of tax credits)1, FY2027-28 + label: Income tax (gross of tax credits)1 (cash), FY2027-28 ordinal: 0 column: F source_column_id: amount @@ -45137,7 +44840,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_income_tax_gross_of_tax_credits - label: Income tax (gross of tax credits)1 + label: Income tax (gross of tax credits)1 (cash) ordinal: 0 row_number: 7 expected_row_header_column: B @@ -45159,7 +44862,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Income tax (gross of tax credits)1, FY2028-29 + label: Income tax (gross of tax credits)1 (cash), FY2028-29 ordinal: 0 column: G source_column_id: amount @@ -45210,7 +44913,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_income_tax_gross_of_tax_credits - label: Income tax (gross of tax credits)1 + label: Income tax (gross of tax credits)1 (cash) ordinal: 0 row_number: 7 expected_row_header_column: B @@ -45232,7 +44935,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Income tax (gross of tax credits)1, FY2029-30 + label: Income tax (gross of tax credits)1 (cash), FY2029-30 ordinal: 0 column: H source_column_id: amount @@ -45283,7 +44986,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_income_tax_gross_of_tax_credits - label: Income tax (gross of tax credits)1 + label: Income tax (gross of tax credits)1 (cash) ordinal: 0 row_number: 7 expected_row_header_column: B @@ -45305,7 +45008,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Income tax (gross of tax credits)1, FY2030-31 + label: Income tax (gross of tax credits)1 (cash), FY2030-31 ordinal: 0 column: I source_column_id: amount @@ -45356,7 +45059,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_income_tax_gross_of_tax_credits - label: Income tax (gross of tax credits)1 + label: Income tax (gross of tax credits)1 (cash) ordinal: 0 row_number: 7 expected_row_header_column: B @@ -45378,7 +45081,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Income tax (gross of tax credits)1, FY2031-32 + label: Income tax (gross of tax credits)1 (cash), FY2031-32 ordinal: 0 column: J source_column_id: amount @@ -45429,7 +45132,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_income_tax_gross_of_tax_credits_pay_as_you_earn - label: 'Income tax (gross of tax credits)1: Pay as you earn' + label: 'Income tax (gross of tax credits)1: Pay as you earn (cash)' ordinal: 0 row_number: 9 expected_row_header_column: C @@ -45451,7 +45154,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Income tax (gross of tax credits)1: Pay as you earn, FY2025-26' + label: 'Income tax (gross of tax credits)1: Pay as you earn (cash), FY2025-26' ordinal: 0 column: D source_column_id: amount @@ -45501,7 +45204,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_income_tax_gross_of_tax_credits_pay_as_you_earn - label: 'Income tax (gross of tax credits)1: Pay as you earn' + label: 'Income tax (gross of tax credits)1: Pay as you earn (cash)' ordinal: 0 row_number: 9 expected_row_header_column: C @@ -45523,7 +45226,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Income tax (gross of tax credits)1: Pay as you earn, FY2026-27' + label: 'Income tax (gross of tax credits)1: Pay as you earn (cash), FY2026-27' ordinal: 0 column: E source_column_id: amount @@ -45573,7 +45276,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_income_tax_gross_of_tax_credits_pay_as_you_earn - label: 'Income tax (gross of tax credits)1: Pay as you earn' + label: 'Income tax (gross of tax credits)1: Pay as you earn (cash)' ordinal: 0 row_number: 9 expected_row_header_column: C @@ -45595,7 +45298,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Income tax (gross of tax credits)1: Pay as you earn, FY2027-28' + label: 'Income tax (gross of tax credits)1: Pay as you earn (cash), FY2027-28' ordinal: 0 column: F source_column_id: amount @@ -45645,7 +45348,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_income_tax_gross_of_tax_credits_pay_as_you_earn - label: 'Income tax (gross of tax credits)1: Pay as you earn' + label: 'Income tax (gross of tax credits)1: Pay as you earn (cash)' ordinal: 0 row_number: 9 expected_row_header_column: C @@ -45667,7 +45370,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Income tax (gross of tax credits)1: Pay as you earn, FY2028-29' + label: 'Income tax (gross of tax credits)1: Pay as you earn (cash), FY2028-29' ordinal: 0 column: G source_column_id: amount @@ -45717,7 +45420,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_income_tax_gross_of_tax_credits_pay_as_you_earn - label: 'Income tax (gross of tax credits)1: Pay as you earn' + label: 'Income tax (gross of tax credits)1: Pay as you earn (cash)' ordinal: 0 row_number: 9 expected_row_header_column: C @@ -45739,7 +45442,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Income tax (gross of tax credits)1: Pay as you earn, FY2029-30' + label: 'Income tax (gross of tax credits)1: Pay as you earn (cash), FY2029-30' ordinal: 0 column: H source_column_id: amount @@ -45789,7 +45492,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_income_tax_gross_of_tax_credits_pay_as_you_earn - label: 'Income tax (gross of tax credits)1: Pay as you earn' + label: 'Income tax (gross of tax credits)1: Pay as you earn (cash)' ordinal: 0 row_number: 9 expected_row_header_column: C @@ -45811,7 +45514,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Income tax (gross of tax credits)1: Pay as you earn, FY2030-31' + label: 'Income tax (gross of tax credits)1: Pay as you earn (cash), FY2030-31' ordinal: 0 column: I source_column_id: amount @@ -45861,7 +45564,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_income_tax_gross_of_tax_credits_pay_as_you_earn - label: 'Income tax (gross of tax credits)1: Pay as you earn' + label: 'Income tax (gross of tax credits)1: Pay as you earn (cash)' ordinal: 0 row_number: 9 expected_row_header_column: C @@ -45883,7 +45586,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Income tax (gross of tax credits)1: Pay as you earn, FY2031-32' + label: 'Income tax (gross of tax credits)1: Pay as you earn (cash), FY2031-32' ordinal: 0 column: J source_column_id: amount @@ -45933,7 +45636,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_income_tax_gross_of_tax_credits_self_assessment - label: 'Income tax (gross of tax credits)1: Self assessment' + label: 'Income tax (gross of tax credits)1: Self assessment (cash)' ordinal: 0 row_number: 10 expected_row_header_column: C @@ -45955,7 +45658,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Income tax (gross of tax credits)1: Self assessment, FY2025-26' + label: 'Income tax (gross of tax credits)1: Self assessment (cash), FY2025-26' ordinal: 0 column: D source_column_id: amount @@ -46005,7 +45708,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_income_tax_gross_of_tax_credits_self_assessment - label: 'Income tax (gross of tax credits)1: Self assessment' + label: 'Income tax (gross of tax credits)1: Self assessment (cash)' ordinal: 0 row_number: 10 expected_row_header_column: C @@ -46027,7 +45730,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Income tax (gross of tax credits)1: Self assessment, FY2026-27' + label: 'Income tax (gross of tax credits)1: Self assessment (cash), FY2026-27' ordinal: 0 column: E source_column_id: amount @@ -46077,7 +45780,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_income_tax_gross_of_tax_credits_self_assessment - label: 'Income tax (gross of tax credits)1: Self assessment' + label: 'Income tax (gross of tax credits)1: Self assessment (cash)' ordinal: 0 row_number: 10 expected_row_header_column: C @@ -46099,7 +45802,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Income tax (gross of tax credits)1: Self assessment, FY2027-28' + label: 'Income tax (gross of tax credits)1: Self assessment (cash), FY2027-28' ordinal: 0 column: F source_column_id: amount @@ -46149,7 +45852,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_income_tax_gross_of_tax_credits_self_assessment - label: 'Income tax (gross of tax credits)1: Self assessment' + label: 'Income tax (gross of tax credits)1: Self assessment (cash)' ordinal: 0 row_number: 10 expected_row_header_column: C @@ -46171,7 +45874,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Income tax (gross of tax credits)1: Self assessment, FY2028-29' + label: 'Income tax (gross of tax credits)1: Self assessment (cash), FY2028-29' ordinal: 0 column: G source_column_id: amount @@ -46221,7 +45924,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_income_tax_gross_of_tax_credits_self_assessment - label: 'Income tax (gross of tax credits)1: Self assessment' + label: 'Income tax (gross of tax credits)1: Self assessment (cash)' ordinal: 0 row_number: 10 expected_row_header_column: C @@ -46243,7 +45946,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Income tax (gross of tax credits)1: Self assessment, FY2029-30' + label: 'Income tax (gross of tax credits)1: Self assessment (cash), FY2029-30' ordinal: 0 column: H source_column_id: amount @@ -46293,7 +45996,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_income_tax_gross_of_tax_credits_self_assessment - label: 'Income tax (gross of tax credits)1: Self assessment' + label: 'Income tax (gross of tax credits)1: Self assessment (cash)' ordinal: 0 row_number: 10 expected_row_header_column: C @@ -46315,7 +46018,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Income tax (gross of tax credits)1: Self assessment, FY2030-31' + label: 'Income tax (gross of tax credits)1: Self assessment (cash), FY2030-31' ordinal: 0 column: I source_column_id: amount @@ -46365,7 +46068,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_income_tax_gross_of_tax_credits_self_assessment - label: 'Income tax (gross of tax credits)1: Self assessment' + label: 'Income tax (gross of tax credits)1: Self assessment (cash)' ordinal: 0 row_number: 10 expected_row_header_column: C @@ -46387,7 +46090,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Income tax (gross of tax credits)1: Self assessment, FY2031-32' + label: 'Income tax (gross of tax credits)1: Self assessment (cash), FY2031-32' ordinal: 0 column: J source_column_id: amount @@ -46437,7 +46140,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_income_tax_gross_of_tax_credits_other_income_tax - label: 'Income tax (gross of tax credits)1: Other income tax' + label: 'Income tax (gross of tax credits)1: Other income tax (cash)' ordinal: 0 row_number: 11 expected_row_header_column: C @@ -46459,7 +46162,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Income tax (gross of tax credits)1: Other income tax, FY2025-26' + label: 'Income tax (gross of tax credits)1: Other income tax (cash), FY2025-26' ordinal: 0 column: D source_column_id: amount @@ -46509,7 +46212,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_income_tax_gross_of_tax_credits_other_income_tax - label: 'Income tax (gross of tax credits)1: Other income tax' + label: 'Income tax (gross of tax credits)1: Other income tax (cash)' ordinal: 0 row_number: 11 expected_row_header_column: C @@ -46531,7 +46234,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Income tax (gross of tax credits)1: Other income tax, FY2026-27' + label: 'Income tax (gross of tax credits)1: Other income tax (cash), FY2026-27' ordinal: 0 column: E source_column_id: amount @@ -46581,7 +46284,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_income_tax_gross_of_tax_credits_other_income_tax - label: 'Income tax (gross of tax credits)1: Other income tax' + label: 'Income tax (gross of tax credits)1: Other income tax (cash)' ordinal: 0 row_number: 11 expected_row_header_column: C @@ -46603,7 +46306,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Income tax (gross of tax credits)1: Other income tax, FY2027-28' + label: 'Income tax (gross of tax credits)1: Other income tax (cash), FY2027-28' ordinal: 0 column: F source_column_id: amount @@ -46653,7 +46356,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_income_tax_gross_of_tax_credits_other_income_tax - label: 'Income tax (gross of tax credits)1: Other income tax' + label: 'Income tax (gross of tax credits)1: Other income tax (cash)' ordinal: 0 row_number: 11 expected_row_header_column: C @@ -46675,7 +46378,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Income tax (gross of tax credits)1: Other income tax, FY2028-29' + label: 'Income tax (gross of tax credits)1: Other income tax (cash), FY2028-29' ordinal: 0 column: G source_column_id: amount @@ -46725,7 +46428,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_income_tax_gross_of_tax_credits_other_income_tax - label: 'Income tax (gross of tax credits)1: Other income tax' + label: 'Income tax (gross of tax credits)1: Other income tax (cash)' ordinal: 0 row_number: 11 expected_row_header_column: C @@ -46747,7 +46450,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Income tax (gross of tax credits)1: Other income tax, FY2029-30' + label: 'Income tax (gross of tax credits)1: Other income tax (cash), FY2029-30' ordinal: 0 column: H source_column_id: amount @@ -46797,7 +46500,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_income_tax_gross_of_tax_credits_other_income_tax - label: 'Income tax (gross of tax credits)1: Other income tax' + label: 'Income tax (gross of tax credits)1: Other income tax (cash)' ordinal: 0 row_number: 11 expected_row_header_column: C @@ -46819,7 +46522,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Income tax (gross of tax credits)1: Other income tax, FY2030-31' + label: 'Income tax (gross of tax credits)1: Other income tax (cash), FY2030-31' ordinal: 0 column: I source_column_id: amount @@ -46869,7 +46572,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_income_tax_gross_of_tax_credits_other_income_tax - label: 'Income tax (gross of tax credits)1: Other income tax' + label: 'Income tax (gross of tax credits)1: Other income tax (cash)' ordinal: 0 row_number: 11 expected_row_header_column: C @@ -46891,7 +46594,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Income tax (gross of tax credits)1: Other income tax, FY2031-32' + label: 'Income tax (gross of tax credits)1: Other income tax (cash), FY2031-32' ordinal: 0 column: J source_column_id: amount @@ -46941,7 +46644,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax - label: Corporation tax + label: Corporation tax (cash) ordinal: 0 row_number: 14 expected_row_header_column: B @@ -46963,7 +46666,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Corporation tax, FY2025-26 + label: Corporation tax (cash), FY2025-26 ordinal: 0 column: D source_column_id: amount @@ -47012,7 +46715,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax - label: Corporation tax + label: Corporation tax (cash) ordinal: 0 row_number: 14 expected_row_header_column: B @@ -47034,7 +46737,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Corporation tax, FY2026-27 + label: Corporation tax (cash), FY2026-27 ordinal: 0 column: E source_column_id: amount @@ -47083,7 +46786,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax - label: Corporation tax + label: Corporation tax (cash) ordinal: 0 row_number: 14 expected_row_header_column: B @@ -47105,7 +46808,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Corporation tax, FY2027-28 + label: Corporation tax (cash), FY2027-28 ordinal: 0 column: F source_column_id: amount @@ -47154,7 +46857,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax - label: Corporation tax + label: Corporation tax (cash) ordinal: 0 row_number: 14 expected_row_header_column: B @@ -47176,7 +46879,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Corporation tax, FY2028-29 + label: Corporation tax (cash), FY2028-29 ordinal: 0 column: G source_column_id: amount @@ -47225,7 +46928,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax - label: Corporation tax + label: Corporation tax (cash) ordinal: 0 row_number: 14 expected_row_header_column: B @@ -47247,7 +46950,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Corporation tax, FY2029-30 + label: Corporation tax (cash), FY2029-30 ordinal: 0 column: H source_column_id: amount @@ -47296,7 +46999,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax - label: Corporation tax + label: Corporation tax (cash) ordinal: 0 row_number: 14 expected_row_header_column: B @@ -47318,7 +47021,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Corporation tax, FY2030-31 + label: Corporation tax (cash), FY2030-31 ordinal: 0 column: I source_column_id: amount @@ -47367,7 +47070,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax - label: Corporation tax + label: Corporation tax (cash) ordinal: 0 row_number: 14 expected_row_header_column: B @@ -47389,7 +47092,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Corporation tax, FY2031-32 + label: Corporation tax (cash), FY2031-32 ordinal: 0 column: J source_column_id: amount @@ -47438,7 +47141,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax_onshore - label: 'Corporation tax: Onshore' + label: 'Corporation tax: Onshore (cash)' ordinal: 0 row_number: 16 expected_row_header_column: C @@ -47460,7 +47163,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Corporation tax: Onshore, FY2025-26' + label: 'Corporation tax: Onshore (cash), FY2025-26' ordinal: 0 column: D source_column_id: amount @@ -47509,7 +47212,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax_onshore - label: 'Corporation tax: Onshore' + label: 'Corporation tax: Onshore (cash)' ordinal: 0 row_number: 16 expected_row_header_column: C @@ -47531,7 +47234,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Corporation tax: Onshore, FY2026-27' + label: 'Corporation tax: Onshore (cash), FY2026-27' ordinal: 0 column: E source_column_id: amount @@ -47580,7 +47283,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax_onshore - label: 'Corporation tax: Onshore' + label: 'Corporation tax: Onshore (cash)' ordinal: 0 row_number: 16 expected_row_header_column: C @@ -47602,7 +47305,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Corporation tax: Onshore, FY2027-28' + label: 'Corporation tax: Onshore (cash), FY2027-28' ordinal: 0 column: F source_column_id: amount @@ -47651,7 +47354,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax_onshore - label: 'Corporation tax: Onshore' + label: 'Corporation tax: Onshore (cash)' ordinal: 0 row_number: 16 expected_row_header_column: C @@ -47673,7 +47376,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Corporation tax: Onshore, FY2028-29' + label: 'Corporation tax: Onshore (cash), FY2028-29' ordinal: 0 column: G source_column_id: amount @@ -47722,7 +47425,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax_onshore - label: 'Corporation tax: Onshore' + label: 'Corporation tax: Onshore (cash)' ordinal: 0 row_number: 16 expected_row_header_column: C @@ -47744,7 +47447,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Corporation tax: Onshore, FY2029-30' + label: 'Corporation tax: Onshore (cash), FY2029-30' ordinal: 0 column: H source_column_id: amount @@ -47793,7 +47496,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax_onshore - label: 'Corporation tax: Onshore' + label: 'Corporation tax: Onshore (cash)' ordinal: 0 row_number: 16 expected_row_header_column: C @@ -47815,7 +47518,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Corporation tax: Onshore, FY2030-31' + label: 'Corporation tax: Onshore (cash), FY2030-31' ordinal: 0 column: I source_column_id: amount @@ -47864,7 +47567,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax_onshore - label: 'Corporation tax: Onshore' + label: 'Corporation tax: Onshore (cash)' ordinal: 0 row_number: 16 expected_row_header_column: C @@ -47886,7 +47589,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Corporation tax: Onshore, FY2031-32' + label: 'Corporation tax: Onshore (cash), FY2031-32' ordinal: 0 column: J source_column_id: amount @@ -47935,7 +47638,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax_pillar_2_domestic_top_up_tax - label: 'Corporation tax: Pillar 2: Domestic top-up tax' + label: 'Corporation tax: Pillar 2: Domestic top-up tax (cash)' ordinal: 0 row_number: 17 expected_row_header_column: C @@ -47957,7 +47660,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Corporation tax: Pillar 2: Domestic top-up tax, FY2025-26' + label: 'Corporation tax: Pillar 2: Domestic top-up tax (cash), FY2025-26' ordinal: 0 column: D source_column_id: amount @@ -48007,7 +47710,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax_pillar_2_domestic_top_up_tax - label: 'Corporation tax: Pillar 2: Domestic top-up tax' + label: 'Corporation tax: Pillar 2: Domestic top-up tax (cash)' ordinal: 0 row_number: 17 expected_row_header_column: C @@ -48029,7 +47732,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Corporation tax: Pillar 2: Domestic top-up tax, FY2026-27' + label: 'Corporation tax: Pillar 2: Domestic top-up tax (cash), FY2026-27' ordinal: 0 column: E source_column_id: amount @@ -48079,7 +47782,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax_pillar_2_domestic_top_up_tax - label: 'Corporation tax: Pillar 2: Domestic top-up tax' + label: 'Corporation tax: Pillar 2: Domestic top-up tax (cash)' ordinal: 0 row_number: 17 expected_row_header_column: C @@ -48101,7 +47804,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Corporation tax: Pillar 2: Domestic top-up tax, FY2027-28' + label: 'Corporation tax: Pillar 2: Domestic top-up tax (cash), FY2027-28' ordinal: 0 column: F source_column_id: amount @@ -48151,7 +47854,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax_pillar_2_domestic_top_up_tax - label: 'Corporation tax: Pillar 2: Domestic top-up tax' + label: 'Corporation tax: Pillar 2: Domestic top-up tax (cash)' ordinal: 0 row_number: 17 expected_row_header_column: C @@ -48173,7 +47876,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Corporation tax: Pillar 2: Domestic top-up tax, FY2028-29' + label: 'Corporation tax: Pillar 2: Domestic top-up tax (cash), FY2028-29' ordinal: 0 column: G source_column_id: amount @@ -48223,7 +47926,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax_pillar_2_domestic_top_up_tax - label: 'Corporation tax: Pillar 2: Domestic top-up tax' + label: 'Corporation tax: Pillar 2: Domestic top-up tax (cash)' ordinal: 0 row_number: 17 expected_row_header_column: C @@ -48245,7 +47948,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Corporation tax: Pillar 2: Domestic top-up tax, FY2029-30' + label: 'Corporation tax: Pillar 2: Domestic top-up tax (cash), FY2029-30' ordinal: 0 column: H source_column_id: amount @@ -48295,7 +47998,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax_pillar_2_domestic_top_up_tax - label: 'Corporation tax: Pillar 2: Domestic top-up tax' + label: 'Corporation tax: Pillar 2: Domestic top-up tax (cash)' ordinal: 0 row_number: 17 expected_row_header_column: C @@ -48317,7 +48020,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Corporation tax: Pillar 2: Domestic top-up tax, FY2030-31' + label: 'Corporation tax: Pillar 2: Domestic top-up tax (cash), FY2030-31' ordinal: 0 column: I source_column_id: amount @@ -48367,7 +48070,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax_pillar_2_domestic_top_up_tax - label: 'Corporation tax: Pillar 2: Domestic top-up tax' + label: 'Corporation tax: Pillar 2: Domestic top-up tax (cash)' ordinal: 0 row_number: 17 expected_row_header_column: C @@ -48389,7 +48092,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Corporation tax: Pillar 2: Domestic top-up tax, FY2031-32' + label: 'Corporation tax: Pillar 2: Domestic top-up tax (cash), FY2031-32' ordinal: 0 column: J source_column_id: amount @@ -48439,7 +48142,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax_pillar_2_multinational_top_up_tax - label: 'Corporation tax: Pillar 2: Multinational top-up tax' + label: 'Corporation tax: Pillar 2: Multinational top-up tax (cash)' ordinal: 0 row_number: 18 expected_row_header_column: C @@ -48461,7 +48164,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Corporation tax: Pillar 2: Multinational top-up tax, FY2025-26' + label: 'Corporation tax: Pillar 2: Multinational top-up tax (cash), FY2025-26' ordinal: 0 column: D source_column_id: amount @@ -48511,7 +48214,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax_pillar_2_multinational_top_up_tax - label: 'Corporation tax: Pillar 2: Multinational top-up tax' + label: 'Corporation tax: Pillar 2: Multinational top-up tax (cash)' ordinal: 0 row_number: 18 expected_row_header_column: C @@ -48533,7 +48236,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Corporation tax: Pillar 2: Multinational top-up tax, FY2026-27' + label: 'Corporation tax: Pillar 2: Multinational top-up tax (cash), FY2026-27' ordinal: 0 column: E source_column_id: amount @@ -48583,7 +48286,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax_pillar_2_multinational_top_up_tax - label: 'Corporation tax: Pillar 2: Multinational top-up tax' + label: 'Corporation tax: Pillar 2: Multinational top-up tax (cash)' ordinal: 0 row_number: 18 expected_row_header_column: C @@ -48605,7 +48308,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Corporation tax: Pillar 2: Multinational top-up tax, FY2027-28' + label: 'Corporation tax: Pillar 2: Multinational top-up tax (cash), FY2027-28' ordinal: 0 column: F source_column_id: amount @@ -48655,7 +48358,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax_pillar_2_multinational_top_up_tax - label: 'Corporation tax: Pillar 2: Multinational top-up tax' + label: 'Corporation tax: Pillar 2: Multinational top-up tax (cash)' ordinal: 0 row_number: 18 expected_row_header_column: C @@ -48677,7 +48380,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Corporation tax: Pillar 2: Multinational top-up tax, FY2028-29' + label: 'Corporation tax: Pillar 2: Multinational top-up tax (cash), FY2028-29' ordinal: 0 column: G source_column_id: amount @@ -48727,7 +48430,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax_pillar_2_multinational_top_up_tax - label: 'Corporation tax: Pillar 2: Multinational top-up tax' + label: 'Corporation tax: Pillar 2: Multinational top-up tax (cash)' ordinal: 0 row_number: 18 expected_row_header_column: C @@ -48749,7 +48452,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Corporation tax: Pillar 2: Multinational top-up tax, FY2029-30' + label: 'Corporation tax: Pillar 2: Multinational top-up tax (cash), FY2029-30' ordinal: 0 column: H source_column_id: amount @@ -48799,7 +48502,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax_pillar_2_multinational_top_up_tax - label: 'Corporation tax: Pillar 2: Multinational top-up tax' + label: 'Corporation tax: Pillar 2: Multinational top-up tax (cash)' ordinal: 0 row_number: 18 expected_row_header_column: C @@ -48821,7 +48524,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Corporation tax: Pillar 2: Multinational top-up tax, FY2030-31' + label: 'Corporation tax: Pillar 2: Multinational top-up tax (cash), FY2030-31' ordinal: 0 column: I source_column_id: amount @@ -48871,7 +48574,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax_pillar_2_multinational_top_up_tax - label: 'Corporation tax: Pillar 2: Multinational top-up tax' + label: 'Corporation tax: Pillar 2: Multinational top-up tax (cash)' ordinal: 0 row_number: 18 expected_row_header_column: C @@ -48893,7 +48596,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Corporation tax: Pillar 2: Multinational top-up tax, FY2031-32' + label: 'Corporation tax: Pillar 2: Multinational top-up tax (cash), FY2031-32' ordinal: 0 column: J source_column_id: amount @@ -48943,7 +48646,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax_offshore - label: 'Corporation tax: Offshore' + label: 'Corporation tax: Offshore (cash)' ordinal: 0 row_number: 19 expected_row_header_column: C @@ -48965,7 +48668,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Corporation tax: Offshore, FY2025-26' + label: 'Corporation tax: Offshore (cash), FY2025-26' ordinal: 0 column: D source_column_id: amount @@ -49014,7 +48717,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax_offshore - label: 'Corporation tax: Offshore' + label: 'Corporation tax: Offshore (cash)' ordinal: 0 row_number: 19 expected_row_header_column: C @@ -49036,7 +48739,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Corporation tax: Offshore, FY2026-27' + label: 'Corporation tax: Offshore (cash), FY2026-27' ordinal: 0 column: E source_column_id: amount @@ -49085,7 +48788,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax_offshore - label: 'Corporation tax: Offshore' + label: 'Corporation tax: Offshore (cash)' ordinal: 0 row_number: 19 expected_row_header_column: C @@ -49107,7 +48810,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Corporation tax: Offshore, FY2027-28' + label: 'Corporation tax: Offshore (cash), FY2027-28' ordinal: 0 column: F source_column_id: amount @@ -49156,7 +48859,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax_offshore - label: 'Corporation tax: Offshore' + label: 'Corporation tax: Offshore (cash)' ordinal: 0 row_number: 19 expected_row_header_column: C @@ -49178,7 +48881,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Corporation tax: Offshore, FY2028-29' + label: 'Corporation tax: Offshore (cash), FY2028-29' ordinal: 0 column: G source_column_id: amount @@ -49227,7 +48930,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax_offshore - label: 'Corporation tax: Offshore' + label: 'Corporation tax: Offshore (cash)' ordinal: 0 row_number: 19 expected_row_header_column: C @@ -49249,7 +48952,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Corporation tax: Offshore, FY2029-30' + label: 'Corporation tax: Offshore (cash), FY2029-30' ordinal: 0 column: H source_column_id: amount @@ -49298,7 +49001,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax_offshore - label: 'Corporation tax: Offshore' + label: 'Corporation tax: Offshore (cash)' ordinal: 0 row_number: 19 expected_row_header_column: C @@ -49320,7 +49023,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Corporation tax: Offshore, FY2030-31' + label: 'Corporation tax: Offshore (cash), FY2030-31' ordinal: 0 column: I source_column_id: amount @@ -49369,7 +49072,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_corporation_tax_offshore - label: 'Corporation tax: Offshore' + label: 'Corporation tax: Offshore (cash)' ordinal: 0 row_number: 19 expected_row_header_column: C @@ -49391,7 +49094,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: 'Corporation tax: Offshore, FY2031-32' + label: 'Corporation tax: Offshore (cash), FY2031-32' ordinal: 0 column: J source_column_id: amount @@ -49440,7 +49143,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_petroleum_revenue_tax - label: Petroleum revenue tax + label: Petroleum revenue tax (cash) ordinal: 0 row_number: 20 expected_row_header_column: B @@ -49462,7 +49165,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Petroleum revenue tax, FY2025-26 + label: Petroleum revenue tax (cash), FY2025-26 ordinal: 0 column: D source_column_id: amount @@ -49511,7 +49214,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_petroleum_revenue_tax - label: Petroleum revenue tax + label: Petroleum revenue tax (cash) ordinal: 0 row_number: 20 expected_row_header_column: B @@ -49533,7 +49236,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Petroleum revenue tax, FY2026-27 + label: Petroleum revenue tax (cash), FY2026-27 ordinal: 0 column: E source_column_id: amount @@ -49582,7 +49285,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_petroleum_revenue_tax - label: Petroleum revenue tax + label: Petroleum revenue tax (cash) ordinal: 0 row_number: 20 expected_row_header_column: B @@ -49604,7 +49307,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Petroleum revenue tax, FY2027-28 + label: Petroleum revenue tax (cash), FY2027-28 ordinal: 0 column: F source_column_id: amount @@ -49653,7 +49356,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_petroleum_revenue_tax - label: Petroleum revenue tax + label: Petroleum revenue tax (cash) ordinal: 0 row_number: 20 expected_row_header_column: B @@ -49675,7 +49378,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Petroleum revenue tax, FY2028-29 + label: Petroleum revenue tax (cash), FY2028-29 ordinal: 0 column: G source_column_id: amount @@ -49724,7 +49427,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_petroleum_revenue_tax - label: Petroleum revenue tax + label: Petroleum revenue tax (cash) ordinal: 0 row_number: 20 expected_row_header_column: B @@ -49746,7 +49449,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Petroleum revenue tax, FY2029-30 + label: Petroleum revenue tax (cash), FY2029-30 ordinal: 0 column: H source_column_id: amount @@ -49795,7 +49498,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_petroleum_revenue_tax - label: Petroleum revenue tax + label: Petroleum revenue tax (cash) ordinal: 0 row_number: 20 expected_row_header_column: B @@ -49817,7 +49520,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Petroleum revenue tax, FY2030-31 + label: Petroleum revenue tax (cash), FY2030-31 ordinal: 0 column: I source_column_id: amount @@ -49866,7 +49569,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_petroleum_revenue_tax - label: Petroleum revenue tax + label: Petroleum revenue tax (cash) ordinal: 0 row_number: 20 expected_row_header_column: B @@ -49888,7 +49591,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Petroleum revenue tax, FY2031-32 + label: Petroleum revenue tax (cash), FY2031-32 ordinal: 0 column: J source_column_id: amount @@ -49937,7 +49640,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_inheritance_tax - label: Inheritance tax + label: Inheritance tax (cash) ordinal: 0 row_number: 23 expected_row_header_column: B @@ -49959,7 +49662,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Inheritance tax, FY2025-26 + label: Inheritance tax (cash), FY2025-26 ordinal: 0 column: D source_column_id: amount @@ -50008,7 +49711,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_inheritance_tax - label: Inheritance tax + label: Inheritance tax (cash) ordinal: 0 row_number: 23 expected_row_header_column: B @@ -50030,7 +49733,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Inheritance tax, FY2026-27 + label: Inheritance tax (cash), FY2026-27 ordinal: 0 column: E source_column_id: amount @@ -50079,7 +49782,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_inheritance_tax - label: Inheritance tax + label: Inheritance tax (cash) ordinal: 0 row_number: 23 expected_row_header_column: B @@ -50101,7 +49804,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Inheritance tax, FY2027-28 + label: Inheritance tax (cash), FY2027-28 ordinal: 0 column: F source_column_id: amount @@ -50150,7 +49853,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_inheritance_tax - label: Inheritance tax + label: Inheritance tax (cash) ordinal: 0 row_number: 23 expected_row_header_column: B @@ -50172,7 +49875,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Inheritance tax, FY2028-29 + label: Inheritance tax (cash), FY2028-29 ordinal: 0 column: G source_column_id: amount @@ -50221,7 +49924,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_inheritance_tax - label: Inheritance tax + label: Inheritance tax (cash) ordinal: 0 row_number: 23 expected_row_header_column: B @@ -50243,7 +49946,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Inheritance tax, FY2029-30 + label: Inheritance tax (cash), FY2029-30 ordinal: 0 column: H source_column_id: amount @@ -50292,7 +49995,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_inheritance_tax - label: Inheritance tax + label: Inheritance tax (cash) ordinal: 0 row_number: 23 expected_row_header_column: B @@ -50314,7 +50017,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Inheritance tax, FY2030-31 + label: Inheritance tax (cash), FY2030-31 ordinal: 0 column: I source_column_id: amount @@ -50363,7 +50066,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_inheritance_tax - label: Inheritance tax + label: Inheritance tax (cash) ordinal: 0 row_number: 23 expected_row_header_column: B @@ -50385,7 +50088,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Inheritance tax, FY2031-32 + label: Inheritance tax (cash), FY2031-32 ordinal: 0 column: J source_column_id: amount @@ -50434,7 +50137,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_annual_tax_on_enveloped_dwellings - label: Annual tax on enveloped dwellings + label: Annual tax on enveloped dwellings (cash) ordinal: 0 row_number: 25 expected_row_header_column: B @@ -50456,7 +50159,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Annual tax on enveloped dwellings, FY2025-26 + label: Annual tax on enveloped dwellings (cash), FY2025-26 ordinal: 0 column: D source_column_id: amount @@ -50505,7 +50208,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_annual_tax_on_enveloped_dwellings - label: Annual tax on enveloped dwellings + label: Annual tax on enveloped dwellings (cash) ordinal: 0 row_number: 25 expected_row_header_column: B @@ -50527,7 +50230,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Annual tax on enveloped dwellings, FY2026-27 + label: Annual tax on enveloped dwellings (cash), FY2026-27 ordinal: 0 column: E source_column_id: amount @@ -50576,7 +50279,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_annual_tax_on_enveloped_dwellings - label: Annual tax on enveloped dwellings + label: Annual tax on enveloped dwellings (cash) ordinal: 0 row_number: 25 expected_row_header_column: B @@ -50598,7 +50301,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Annual tax on enveloped dwellings, FY2027-28 + label: Annual tax on enveloped dwellings (cash), FY2027-28 ordinal: 0 column: F source_column_id: amount @@ -50647,7 +50350,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_annual_tax_on_enveloped_dwellings - label: Annual tax on enveloped dwellings + label: Annual tax on enveloped dwellings (cash) ordinal: 0 row_number: 25 expected_row_header_column: B @@ -50669,7 +50372,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Annual tax on enveloped dwellings, FY2028-29 + label: Annual tax on enveloped dwellings (cash), FY2028-29 ordinal: 0 column: G source_column_id: amount @@ -50718,7 +50421,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_annual_tax_on_enveloped_dwellings - label: Annual tax on enveloped dwellings + label: Annual tax on enveloped dwellings (cash) ordinal: 0 row_number: 25 expected_row_header_column: B @@ -50740,7 +50443,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Annual tax on enveloped dwellings, FY2029-30 + label: Annual tax on enveloped dwellings (cash), FY2029-30 ordinal: 0 column: H source_column_id: amount @@ -50789,7 +50492,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_annual_tax_on_enveloped_dwellings - label: Annual tax on enveloped dwellings + label: Annual tax on enveloped dwellings (cash) ordinal: 0 row_number: 25 expected_row_header_column: B @@ -50811,7 +50514,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Annual tax on enveloped dwellings, FY2030-31 + label: Annual tax on enveloped dwellings (cash), FY2030-31 ordinal: 0 column: I source_column_id: amount @@ -50860,7 +50563,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_annual_tax_on_enveloped_dwellings - label: Annual tax on enveloped dwellings + label: Annual tax on enveloped dwellings (cash) ordinal: 0 row_number: 25 expected_row_header_column: B @@ -50882,7 +50585,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Annual tax on enveloped dwellings, FY2031-32 + label: Annual tax on enveloped dwellings (cash), FY2031-32 ordinal: 0 column: J source_column_id: amount @@ -50931,7 +50634,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_stamp_taxes_on_shares - label: Stamp taxes on shares + label: Stamp taxes on shares (cash) ordinal: 0 row_number: 26 expected_row_header_column: B @@ -50953,7 +50656,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Stamp taxes on shares, FY2025-26 + label: Stamp taxes on shares (cash), FY2025-26 ordinal: 0 column: D source_column_id: amount @@ -51002,7 +50705,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_stamp_taxes_on_shares - label: Stamp taxes on shares + label: Stamp taxes on shares (cash) ordinal: 0 row_number: 26 expected_row_header_column: B @@ -51024,7 +50727,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Stamp taxes on shares, FY2026-27 + label: Stamp taxes on shares (cash), FY2026-27 ordinal: 0 column: E source_column_id: amount @@ -51073,7 +50776,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_stamp_taxes_on_shares - label: Stamp taxes on shares + label: Stamp taxes on shares (cash) ordinal: 0 row_number: 26 expected_row_header_column: B @@ -51095,7 +50798,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Stamp taxes on shares, FY2027-28 + label: Stamp taxes on shares (cash), FY2027-28 ordinal: 0 column: F source_column_id: amount @@ -51144,7 +50847,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_stamp_taxes_on_shares - label: Stamp taxes on shares + label: Stamp taxes on shares (cash) ordinal: 0 row_number: 26 expected_row_header_column: B @@ -51166,7 +50869,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Stamp taxes on shares, FY2028-29 + label: Stamp taxes on shares (cash), FY2028-29 ordinal: 0 column: G source_column_id: amount @@ -51215,7 +50918,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_stamp_taxes_on_shares - label: Stamp taxes on shares + label: Stamp taxes on shares (cash) ordinal: 0 row_number: 26 expected_row_header_column: B @@ -51237,7 +50940,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Stamp taxes on shares, FY2029-30 + label: Stamp taxes on shares (cash), FY2029-30 ordinal: 0 column: H source_column_id: amount @@ -51286,7 +50989,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_stamp_taxes_on_shares - label: Stamp taxes on shares + label: Stamp taxes on shares (cash) ordinal: 0 row_number: 26 expected_row_header_column: B @@ -51308,7 +51011,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Stamp taxes on shares, FY2030-31 + label: Stamp taxes on shares (cash), FY2030-31 ordinal: 0 column: I source_column_id: amount @@ -51357,7 +51060,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_stamp_taxes_on_shares - label: Stamp taxes on shares + label: Stamp taxes on shares (cash) ordinal: 0 row_number: 26 expected_row_header_column: B @@ -51379,7 +51082,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Stamp taxes on shares, FY2031-32 + label: Stamp taxes on shares (cash), FY2031-32 ordinal: 0 column: J source_column_id: amount @@ -51428,7 +51131,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_air_passenger_duty - label: Air passenger duty + label: Air passenger duty (cash) ordinal: 0 row_number: 31 expected_row_header_column: B @@ -51450,7 +51153,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Air passenger duty, FY2025-26 + label: Air passenger duty (cash), FY2025-26 ordinal: 0 column: D source_column_id: amount @@ -51499,7 +51202,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_air_passenger_duty - label: Air passenger duty + label: Air passenger duty (cash) ordinal: 0 row_number: 31 expected_row_header_column: B @@ -51521,7 +51224,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Air passenger duty, FY2026-27 + label: Air passenger duty (cash), FY2026-27 ordinal: 0 column: E source_column_id: amount @@ -51570,7 +51273,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_air_passenger_duty - label: Air passenger duty + label: Air passenger duty (cash) ordinal: 0 row_number: 31 expected_row_header_column: B @@ -51592,7 +51295,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Air passenger duty, FY2027-28 + label: Air passenger duty (cash), FY2027-28 ordinal: 0 column: F source_column_id: amount @@ -51641,7 +51344,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_air_passenger_duty - label: Air passenger duty + label: Air passenger duty (cash) ordinal: 0 row_number: 31 expected_row_header_column: B @@ -51663,7 +51366,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Air passenger duty, FY2028-29 + label: Air passenger duty (cash), FY2028-29 ordinal: 0 column: G source_column_id: amount @@ -51712,7 +51415,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_air_passenger_duty - label: Air passenger duty + label: Air passenger duty (cash) ordinal: 0 row_number: 31 expected_row_header_column: B @@ -51734,7 +51437,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Air passenger duty, FY2029-30 + label: Air passenger duty (cash), FY2029-30 ordinal: 0 column: H source_column_id: amount @@ -51783,7 +51486,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_air_passenger_duty - label: Air passenger duty + label: Air passenger duty (cash) ordinal: 0 row_number: 31 expected_row_header_column: B @@ -51805,7 +51508,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Air passenger duty, FY2030-31 + label: Air passenger duty (cash), FY2030-31 ordinal: 0 column: I source_column_id: amount @@ -51854,7 +51557,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_air_passenger_duty - label: Air passenger duty + label: Air passenger duty (cash) ordinal: 0 row_number: 31 expected_row_header_column: B @@ -51876,7 +51579,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Air passenger duty, FY2031-32 + label: Air passenger duty (cash), FY2031-32 ordinal: 0 column: J source_column_id: amount @@ -51925,7 +51628,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_insurance_premium_tax - label: Insurance premium tax + label: Insurance premium tax (cash) ordinal: 0 row_number: 32 expected_row_header_column: B @@ -51947,7 +51650,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Insurance premium tax, FY2025-26 + label: Insurance premium tax (cash), FY2025-26 ordinal: 0 column: D source_column_id: amount @@ -51996,7 +51699,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_insurance_premium_tax - label: Insurance premium tax + label: Insurance premium tax (cash) ordinal: 0 row_number: 32 expected_row_header_column: B @@ -52018,7 +51721,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Insurance premium tax, FY2026-27 + label: Insurance premium tax (cash), FY2026-27 ordinal: 0 column: E source_column_id: amount @@ -52067,7 +51770,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_insurance_premium_tax - label: Insurance premium tax + label: Insurance premium tax (cash) ordinal: 0 row_number: 32 expected_row_header_column: B @@ -52089,7 +51792,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Insurance premium tax, FY2027-28 + label: Insurance premium tax (cash), FY2027-28 ordinal: 0 column: F source_column_id: amount @@ -52138,7 +51841,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_insurance_premium_tax - label: Insurance premium tax + label: Insurance premium tax (cash) ordinal: 0 row_number: 32 expected_row_header_column: B @@ -52160,7 +51863,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Insurance premium tax, FY2028-29 + label: Insurance premium tax (cash), FY2028-29 ordinal: 0 column: G source_column_id: amount @@ -52209,7 +51912,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_insurance_premium_tax - label: Insurance premium tax + label: Insurance premium tax (cash) ordinal: 0 row_number: 32 expected_row_header_column: B @@ -52231,7 +51934,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Insurance premium tax, FY2029-30 + label: Insurance premium tax (cash), FY2029-30 ordinal: 0 column: H source_column_id: amount @@ -52280,7 +51983,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_insurance_premium_tax - label: Insurance premium tax + label: Insurance premium tax (cash) ordinal: 0 row_number: 32 expected_row_header_column: B @@ -52302,7 +52005,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Insurance premium tax, FY2030-31 + label: Insurance premium tax (cash), FY2030-31 ordinal: 0 column: I source_column_id: amount @@ -52351,7 +52054,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_insurance_premium_tax - label: Insurance premium tax + label: Insurance premium tax (cash) ordinal: 0 row_number: 32 expected_row_header_column: B @@ -52373,7 +52076,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Insurance premium tax, FY2031-32 + label: Insurance premium tax (cash), FY2031-32 ordinal: 0 column: J source_column_id: amount @@ -52422,7 +52125,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_climate_change_levy - label: Climate change levy + label: Climate change levy (cash) ordinal: 0 row_number: 33 expected_row_header_column: B @@ -52444,7 +52147,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Climate change levy, FY2025-26 + label: Climate change levy (cash), FY2025-26 ordinal: 0 column: D source_column_id: amount @@ -52493,7 +52196,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_climate_change_levy - label: Climate change levy + label: Climate change levy (cash) ordinal: 0 row_number: 33 expected_row_header_column: B @@ -52515,7 +52218,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Climate change levy, FY2026-27 + label: Climate change levy (cash), FY2026-27 ordinal: 0 column: E source_column_id: amount @@ -52564,7 +52267,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_climate_change_levy - label: Climate change levy + label: Climate change levy (cash) ordinal: 0 row_number: 33 expected_row_header_column: B @@ -52586,7 +52289,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Climate change levy, FY2027-28 + label: Climate change levy (cash), FY2027-28 ordinal: 0 column: F source_column_id: amount @@ -52635,7 +52338,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_climate_change_levy - label: Climate change levy + label: Climate change levy (cash) ordinal: 0 row_number: 33 expected_row_header_column: B @@ -52657,7 +52360,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Climate change levy, FY2028-29 + label: Climate change levy (cash), FY2028-29 ordinal: 0 column: G source_column_id: amount @@ -52706,7 +52409,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_climate_change_levy - label: Climate change levy + label: Climate change levy (cash) ordinal: 0 row_number: 33 expected_row_header_column: B @@ -52728,7 +52431,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Climate change levy, FY2029-30 + label: Climate change levy (cash), FY2029-30 ordinal: 0 column: H source_column_id: amount @@ -52777,7 +52480,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_climate_change_levy - label: Climate change levy + label: Climate change levy (cash) ordinal: 0 row_number: 33 expected_row_header_column: B @@ -52799,7 +52502,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Climate change levy, FY2030-31 + label: Climate change levy (cash), FY2030-31 ordinal: 0 column: I source_column_id: amount @@ -52848,7 +52551,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_climate_change_levy - label: Climate change levy + label: Climate change levy (cash) ordinal: 0 row_number: 33 expected_row_header_column: B @@ -52870,7 +52573,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Climate change levy, FY2031-32 + label: Climate change levy (cash), FY2031-32 ordinal: 0 column: J source_column_id: amount @@ -52919,7 +52622,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_landfill_tax - label: Landfill tax + label: Landfill tax (cash) ordinal: 0 row_number: 34 expected_row_header_column: B @@ -52941,20 +52644,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Landfill tax, FY2025-26 + label: Landfill tax (cash), FY2025-26 ordinal: 0 column: D source_column_id: amount expected_column_header_row: 5 expected_column_header: 2025-26 - concept: obr.cash_receipts.landfill_tax + concept: obr.landfill_tax source_concept: obr.cash_receipts.landfill_tax - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 34 (''Landfill - tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments - on tax line are on a cash basis rather than an accrued basis.' + tax''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.landfill_tax). Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -52990,7 +52695,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_landfill_tax - label: Landfill tax + label: Landfill tax (cash) ordinal: 0 row_number: 34 expected_row_header_column: B @@ -53012,20 +52717,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Landfill tax, FY2026-27 + label: Landfill tax (cash), FY2026-27 ordinal: 0 column: E source_column_id: amount expected_column_header_row: 5 expected_column_header: 2026-27 - concept: obr.cash_receipts.landfill_tax + concept: obr.landfill_tax source_concept: obr.cash_receipts.landfill_tax - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 34 (''Landfill - tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments - on tax line are on a cash basis rather than an accrued basis.' + tax''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.landfill_tax). Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -53061,7 +52768,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_landfill_tax - label: Landfill tax + label: Landfill tax (cash) ordinal: 0 row_number: 34 expected_row_header_column: B @@ -53083,20 +52790,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Landfill tax, FY2027-28 + label: Landfill tax (cash), FY2027-28 ordinal: 0 column: F source_column_id: amount expected_column_header_row: 5 expected_column_header: 2027-28 - concept: obr.cash_receipts.landfill_tax + concept: obr.landfill_tax source_concept: obr.cash_receipts.landfill_tax - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 34 (''Landfill - tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments - on tax line are on a cash basis rather than an accrued basis.' + tax''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.landfill_tax). Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -53132,7 +52841,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_landfill_tax - label: Landfill tax + label: Landfill tax (cash) ordinal: 0 row_number: 34 expected_row_header_column: B @@ -53154,20 +52863,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Landfill tax, FY2028-29 + label: Landfill tax (cash), FY2028-29 ordinal: 0 column: G source_column_id: amount expected_column_header_row: 5 expected_column_header: 2028-29 - concept: obr.cash_receipts.landfill_tax + concept: obr.landfill_tax source_concept: obr.cash_receipts.landfill_tax - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 34 (''Landfill - tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments - on tax line are on a cash basis rather than an accrued basis.' + tax''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.landfill_tax). Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -53203,7 +52914,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_landfill_tax - label: Landfill tax + label: Landfill tax (cash) ordinal: 0 row_number: 34 expected_row_header_column: B @@ -53225,20 +52936,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Landfill tax, FY2029-30 + label: Landfill tax (cash), FY2029-30 ordinal: 0 column: H source_column_id: amount expected_column_header_row: 5 expected_column_header: 2029-30 - concept: obr.cash_receipts.landfill_tax + concept: obr.landfill_tax source_concept: obr.cash_receipts.landfill_tax - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 34 (''Landfill - tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments - on tax line are on a cash basis rather than an accrued basis.' + tax''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.landfill_tax). Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -53274,7 +52987,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_landfill_tax - label: Landfill tax + label: Landfill tax (cash) ordinal: 0 row_number: 34 expected_row_header_column: B @@ -53296,20 +53009,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Landfill tax, FY2030-31 + label: Landfill tax (cash), FY2030-31 ordinal: 0 column: I source_column_id: amount expected_column_header_row: 5 expected_column_header: 2030-31 - concept: obr.cash_receipts.landfill_tax + concept: obr.landfill_tax source_concept: obr.cash_receipts.landfill_tax - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 34 (''Landfill - tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments - on tax line are on a cash basis rather than an accrued basis.' + tax''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.landfill_tax). Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -53345,7 +53060,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_landfill_tax - label: Landfill tax + label: Landfill tax (cash) ordinal: 0 row_number: 34 expected_row_header_column: B @@ -53367,20 +53082,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Landfill tax, FY2031-32 + label: Landfill tax (cash), FY2031-32 ordinal: 0 column: J source_column_id: amount expected_column_header_row: 5 expected_column_header: 2031-32 - concept: obr.cash_receipts.landfill_tax + concept: obr.landfill_tax source_concept: obr.cash_receipts.landfill_tax - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 34 (''Landfill - tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments - on tax line are on a cash basis rather than an accrued basis.' + tax''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.landfill_tax). Note: All tax lines prior to accruals adjustments on tax line + are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -53416,7 +53133,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_aggregates_levy - label: Aggregates levy + label: Aggregates levy (cash) ordinal: 0 row_number: 35 expected_row_header_column: B @@ -53438,20 +53155,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Aggregates levy, FY2025-26 + label: Aggregates levy (cash), FY2025-26 ordinal: 0 column: D source_column_id: amount expected_column_header_row: 5 expected_column_header: 2025-26 - concept: obr.cash_receipts.aggregates_levy + concept: obr.aggregates_levy source_concept: obr.cash_receipts.aggregates_levy - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 35 (''Aggregates - levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments - on tax line are on a cash basis rather than an accrued basis.' + levy''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.aggregates_levy). Note: All tax lines prior to accruals adjustments on tax + line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -53487,7 +53206,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_aggregates_levy - label: Aggregates levy + label: Aggregates levy (cash) ordinal: 0 row_number: 35 expected_row_header_column: B @@ -53509,20 +53228,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Aggregates levy, FY2026-27 + label: Aggregates levy (cash), FY2026-27 ordinal: 0 column: E source_column_id: amount expected_column_header_row: 5 expected_column_header: 2026-27 - concept: obr.cash_receipts.aggregates_levy + concept: obr.aggregates_levy source_concept: obr.cash_receipts.aggregates_levy - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 35 (''Aggregates - levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments - on tax line are on a cash basis rather than an accrued basis.' + levy''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.aggregates_levy). Note: All tax lines prior to accruals adjustments on tax + line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -53558,7 +53279,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_aggregates_levy - label: Aggregates levy + label: Aggregates levy (cash) ordinal: 0 row_number: 35 expected_row_header_column: B @@ -53580,20 +53301,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Aggregates levy, FY2027-28 + label: Aggregates levy (cash), FY2027-28 ordinal: 0 column: F source_column_id: amount expected_column_header_row: 5 expected_column_header: 2027-28 - concept: obr.cash_receipts.aggregates_levy + concept: obr.aggregates_levy source_concept: obr.cash_receipts.aggregates_levy - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 35 (''Aggregates - levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments - on tax line are on a cash basis rather than an accrued basis.' + levy''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.aggregates_levy). Note: All tax lines prior to accruals adjustments on tax + line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -53629,7 +53352,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_aggregates_levy - label: Aggregates levy + label: Aggregates levy (cash) ordinal: 0 row_number: 35 expected_row_header_column: B @@ -53651,20 +53374,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Aggregates levy, FY2028-29 + label: Aggregates levy (cash), FY2028-29 ordinal: 0 column: G source_column_id: amount expected_column_header_row: 5 expected_column_header: 2028-29 - concept: obr.cash_receipts.aggregates_levy + concept: obr.aggregates_levy source_concept: obr.cash_receipts.aggregates_levy - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 35 (''Aggregates - levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments - on tax line are on a cash basis rather than an accrued basis.' + levy''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.aggregates_levy). Note: All tax lines prior to accruals adjustments on tax + line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -53700,7 +53425,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_aggregates_levy - label: Aggregates levy + label: Aggregates levy (cash) ordinal: 0 row_number: 35 expected_row_header_column: B @@ -53722,20 +53447,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Aggregates levy, FY2029-30 + label: Aggregates levy (cash), FY2029-30 ordinal: 0 column: H source_column_id: amount expected_column_header_row: 5 expected_column_header: 2029-30 - concept: obr.cash_receipts.aggregates_levy + concept: obr.aggregates_levy source_concept: obr.cash_receipts.aggregates_levy - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 35 (''Aggregates - levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments - on tax line are on a cash basis rather than an accrued basis.' + levy''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.aggregates_levy). Note: All tax lines prior to accruals adjustments on tax + line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -53771,7 +53498,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_aggregates_levy - label: Aggregates levy + label: Aggregates levy (cash) ordinal: 0 row_number: 35 expected_row_header_column: B @@ -53793,20 +53520,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Aggregates levy, FY2030-31 + label: Aggregates levy (cash), FY2030-31 ordinal: 0 column: I source_column_id: amount expected_column_header_row: 5 expected_column_header: 2030-31 - concept: obr.cash_receipts.aggregates_levy + concept: obr.aggregates_levy source_concept: obr.cash_receipts.aggregates_levy - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 35 (''Aggregates - levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments - on tax line are on a cash basis rather than an accrued basis.' + levy''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.aggregates_levy). Note: All tax lines prior to accruals adjustments on tax + line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -53842,7 +53571,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_aggregates_levy - label: Aggregates levy + label: Aggregates levy (cash) ordinal: 0 row_number: 35 expected_row_header_column: B @@ -53864,20 +53593,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Aggregates levy, FY2031-32 + label: Aggregates levy (cash), FY2031-32 ordinal: 0 column: J source_column_id: amount expected_column_header_row: 5 expected_column_header: 2031-32 - concept: obr.cash_receipts.aggregates_levy + concept: obr.aggregates_levy source_concept: obr.cash_receipts.aggregates_levy - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 35 (''Aggregates - levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals adjustments - on tax line are on a cash basis rather than an accrued basis.' + levy''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.aggregates_levy). Note: All tax lines prior to accruals adjustments on tax + line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -53913,7 +53644,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_customs_duties - label: Customs Duties + label: Customs Duties (cash) ordinal: 0 row_number: 37 expected_row_header_column: B @@ -53935,20 +53666,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Customs Duties, FY2025-26 + label: Customs Duties (cash), FY2025-26 ordinal: 0 column: D source_column_id: amount expected_column_header_row: 5 expected_column_header: 2025-26 - concept: obr.cash_receipts.customs_duties + concept: obr.customs_duties source_concept: obr.cash_receipts.customs_duties - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 37 (''Customs - Duties''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals - adjustments on tax line are on a cash basis rather than an accrued basis.' + Duties''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.customs_duties). Note: All tax lines prior to accruals adjustments on tax + line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -53984,7 +53717,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_customs_duties - label: Customs Duties + label: Customs Duties (cash) ordinal: 0 row_number: 37 expected_row_header_column: B @@ -54006,20 +53739,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Customs Duties, FY2026-27 + label: Customs Duties (cash), FY2026-27 ordinal: 0 column: E source_column_id: amount expected_column_header_row: 5 expected_column_header: 2026-27 - concept: obr.cash_receipts.customs_duties + concept: obr.customs_duties source_concept: obr.cash_receipts.customs_duties - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 37 (''Customs - Duties''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals - adjustments on tax line are on a cash basis rather than an accrued basis.' + Duties''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.customs_duties). Note: All tax lines prior to accruals adjustments on tax + line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -54055,7 +53790,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_customs_duties - label: Customs Duties + label: Customs Duties (cash) ordinal: 0 row_number: 37 expected_row_header_column: B @@ -54077,20 +53812,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Customs Duties, FY2027-28 + label: Customs Duties (cash), FY2027-28 ordinal: 0 column: F source_column_id: amount expected_column_header_row: 5 expected_column_header: 2027-28 - concept: obr.cash_receipts.customs_duties + concept: obr.customs_duties source_concept: obr.cash_receipts.customs_duties - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 37 (''Customs - Duties''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals - adjustments on tax line are on a cash basis rather than an accrued basis.' + Duties''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.customs_duties). Note: All tax lines prior to accruals adjustments on tax + line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -54126,7 +53863,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_customs_duties - label: Customs Duties + label: Customs Duties (cash) ordinal: 0 row_number: 37 expected_row_header_column: B @@ -54148,20 +53885,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Customs Duties, FY2028-29 + label: Customs Duties (cash), FY2028-29 ordinal: 0 column: G source_column_id: amount expected_column_header_row: 5 expected_column_header: 2028-29 - concept: obr.cash_receipts.customs_duties + concept: obr.customs_duties source_concept: obr.cash_receipts.customs_duties - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 37 (''Customs - Duties''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals - adjustments on tax line are on a cash basis rather than an accrued basis.' + Duties''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.customs_duties). Note: All tax lines prior to accruals adjustments on tax + line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -54197,7 +53936,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_customs_duties - label: Customs Duties + label: Customs Duties (cash) ordinal: 0 row_number: 37 expected_row_header_column: B @@ -54219,20 +53958,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Customs Duties, FY2029-30 + label: Customs Duties (cash), FY2029-30 ordinal: 0 column: H source_column_id: amount expected_column_header_row: 5 expected_column_header: 2029-30 - concept: obr.cash_receipts.customs_duties + concept: obr.customs_duties source_concept: obr.cash_receipts.customs_duties - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 37 (''Customs - Duties''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals - adjustments on tax line are on a cash basis rather than an accrued basis.' + Duties''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.customs_duties). Note: All tax lines prior to accruals adjustments on tax + line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -54268,7 +54009,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_customs_duties - label: Customs Duties + label: Customs Duties (cash) ordinal: 0 row_number: 37 expected_row_header_column: B @@ -54290,20 +54031,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Customs Duties, FY2030-31 + label: Customs Duties (cash), FY2030-31 ordinal: 0 column: I source_column_id: amount expected_column_header_row: 5 expected_column_header: 2030-31 - concept: obr.cash_receipts.customs_duties + concept: obr.customs_duties source_concept: obr.cash_receipts.customs_duties - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 37 (''Customs - Duties''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals - adjustments on tax line are on a cash basis rather than an accrued basis.' + Duties''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.customs_duties). Note: All tax lines prior to accruals adjustments on tax + line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -54339,7 +54082,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_customs_duties - label: Customs Duties + label: Customs Duties (cash) ordinal: 0 row_number: 37 expected_row_header_column: B @@ -54361,20 +54104,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Customs Duties, FY2031-32 + label: Customs Duties (cash), FY2031-32 ordinal: 0 column: J source_column_id: amount expected_column_header_row: 5 expected_column_header: 2031-32 - concept: obr.cash_receipts.customs_duties + concept: obr.customs_duties source_concept: obr.cash_receipts.customs_duties - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 37 (''Customs - Duties''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals - adjustments on tax line are on a cash basis rather than an accrued basis.' + Duties''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) both + print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.customs_duties). Note: All tax lines prior to accruals adjustments on tax + line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -54410,7 +54155,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_bank_levy - label: Bank levy + label: Bank levy (cash) ordinal: 0 row_number: 38 expected_row_header_column: B @@ -54432,7 +54177,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Bank levy, FY2025-26 + label: Bank levy (cash), FY2025-26 ordinal: 0 column: D source_column_id: amount @@ -54481,7 +54226,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_bank_levy - label: Bank levy + label: Bank levy (cash) ordinal: 0 row_number: 38 expected_row_header_column: B @@ -54503,7 +54248,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Bank levy, FY2026-27 + label: Bank levy (cash), FY2026-27 ordinal: 0 column: E source_column_id: amount @@ -54552,7 +54297,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_bank_levy - label: Bank levy + label: Bank levy (cash) ordinal: 0 row_number: 38 expected_row_header_column: B @@ -54574,7 +54319,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Bank levy, FY2027-28 + label: Bank levy (cash), FY2027-28 ordinal: 0 column: F source_column_id: amount @@ -54623,7 +54368,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_bank_levy - label: Bank levy + label: Bank levy (cash) ordinal: 0 row_number: 38 expected_row_header_column: B @@ -54645,7 +54390,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Bank levy, FY2028-29 + label: Bank levy (cash), FY2028-29 ordinal: 0 column: G source_column_id: amount @@ -54694,7 +54439,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_bank_levy - label: Bank levy + label: Bank levy (cash) ordinal: 0 row_number: 38 expected_row_header_column: B @@ -54716,7 +54461,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Bank levy, FY2029-30 + label: Bank levy (cash), FY2029-30 ordinal: 0 column: H source_column_id: amount @@ -54765,7 +54510,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_bank_levy - label: Bank levy + label: Bank levy (cash) ordinal: 0 row_number: 38 expected_row_header_column: B @@ -54787,7 +54532,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Bank levy, FY2030-31 + label: Bank levy (cash), FY2030-31 ordinal: 0 column: I source_column_id: amount @@ -54836,7 +54581,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_bank_levy - label: Bank levy + label: Bank levy (cash) ordinal: 0 row_number: 38 expected_row_header_column: B @@ -54858,7 +54603,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Bank levy, FY2031-32 + label: Bank levy (cash), FY2031-32 ordinal: 0 column: J source_column_id: amount @@ -54907,7 +54652,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_bank_surcharge - label: Bank surcharge + label: Bank surcharge (cash) ordinal: 0 row_number: 39 expected_row_header_column: B @@ -54929,7 +54674,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Bank surcharge, FY2025-26 + label: Bank surcharge (cash), FY2025-26 ordinal: 0 column: D source_column_id: amount @@ -54978,7 +54723,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_bank_surcharge - label: Bank surcharge + label: Bank surcharge (cash) ordinal: 0 row_number: 39 expected_row_header_column: B @@ -55000,7 +54745,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Bank surcharge, FY2026-27 + label: Bank surcharge (cash), FY2026-27 ordinal: 0 column: E source_column_id: amount @@ -55049,7 +54794,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_bank_surcharge - label: Bank surcharge + label: Bank surcharge (cash) ordinal: 0 row_number: 39 expected_row_header_column: B @@ -55071,7 +54816,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Bank surcharge, FY2027-28 + label: Bank surcharge (cash), FY2027-28 ordinal: 0 column: F source_column_id: amount @@ -55120,7 +54865,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_bank_surcharge - label: Bank surcharge + label: Bank surcharge (cash) ordinal: 0 row_number: 39 expected_row_header_column: B @@ -55142,7 +54887,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Bank surcharge, FY2028-29 + label: Bank surcharge (cash), FY2028-29 ordinal: 0 column: G source_column_id: amount @@ -55191,7 +54936,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_bank_surcharge - label: Bank surcharge + label: Bank surcharge (cash) ordinal: 0 row_number: 39 expected_row_header_column: B @@ -55213,7 +54958,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Bank surcharge, FY2029-30 + label: Bank surcharge (cash), FY2029-30 ordinal: 0 column: H source_column_id: amount @@ -55262,7 +55007,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_bank_surcharge - label: Bank surcharge + label: Bank surcharge (cash) ordinal: 0 row_number: 39 expected_row_header_column: B @@ -55284,7 +55029,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Bank surcharge, FY2030-31 + label: Bank surcharge (cash), FY2030-31 ordinal: 0 column: I source_column_id: amount @@ -55333,7 +55078,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_bank_surcharge - label: Bank surcharge + label: Bank surcharge (cash) ordinal: 0 row_number: 39 expected_row_header_column: B @@ -55355,7 +55100,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Bank surcharge, FY2031-32 + label: Bank surcharge (cash), FY2031-32 ordinal: 0 column: J source_column_id: amount @@ -55404,7 +55149,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_digital_services_tax - label: Digital services tax + label: Digital services tax (cash) ordinal: 0 row_number: 40 expected_row_header_column: B @@ -55426,7 +55171,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Digital services tax, FY2025-26 + label: Digital services tax (cash), FY2025-26 ordinal: 0 column: D source_column_id: amount @@ -55475,7 +55220,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_digital_services_tax - label: Digital services tax + label: Digital services tax (cash) ordinal: 0 row_number: 40 expected_row_header_column: B @@ -55497,7 +55242,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Digital services tax, FY2026-27 + label: Digital services tax (cash), FY2026-27 ordinal: 0 column: E source_column_id: amount @@ -55546,7 +55291,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_digital_services_tax - label: Digital services tax + label: Digital services tax (cash) ordinal: 0 row_number: 40 expected_row_header_column: B @@ -55568,7 +55313,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Digital services tax, FY2027-28 + label: Digital services tax (cash), FY2027-28 ordinal: 0 column: F source_column_id: amount @@ -55617,7 +55362,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_digital_services_tax - label: Digital services tax + label: Digital services tax (cash) ordinal: 0 row_number: 40 expected_row_header_column: B @@ -55639,7 +55384,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Digital services tax, FY2028-29 + label: Digital services tax (cash), FY2028-29 ordinal: 0 column: G source_column_id: amount @@ -55688,7 +55433,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_digital_services_tax - label: Digital services tax + label: Digital services tax (cash) ordinal: 0 row_number: 40 expected_row_header_column: B @@ -55710,7 +55455,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Digital services tax, FY2029-30 + label: Digital services tax (cash), FY2029-30 ordinal: 0 column: H source_column_id: amount @@ -55759,7 +55504,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_digital_services_tax - label: Digital services tax + label: Digital services tax (cash) ordinal: 0 row_number: 40 expected_row_header_column: B @@ -55781,7 +55526,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Digital services tax, FY2030-31 + label: Digital services tax (cash), FY2030-31 ordinal: 0 column: I source_column_id: amount @@ -55830,7 +55575,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_digital_services_tax - label: Digital services tax + label: Digital services tax (cash) ordinal: 0 row_number: 40 expected_row_header_column: B @@ -55852,7 +55597,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Digital services tax, FY2031-32 + label: Digital services tax (cash), FY2031-32 ordinal: 0 column: J source_column_id: amount @@ -55901,7 +55646,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_diverted_profits_tax - label: Diverted profits tax + label: Diverted profits tax (cash) ordinal: 0 row_number: 41 expected_row_header_column: B @@ -55923,20 +55668,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Diverted profits tax, FY2025-26 + label: Diverted profits tax (cash), FY2025-26 ordinal: 0 column: D source_column_id: amount expected_column_header_row: 5 expected_column_header: 2025-26 - concept: obr.cash_receipts.diverted_profits_tax + concept: obr.diverted_profits_tax source_concept: obr.cash_receipts.diverted_profits_tax - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 41 (''Diverted - profits tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals - adjustments on tax line are on a cash basis rather than an accrued basis.' + profits tax''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) + both print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.diverted_profits_tax). Note: All tax lines prior to accruals adjustments on + tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -55972,7 +55719,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_diverted_profits_tax - label: Diverted profits tax + label: Diverted profits tax (cash) ordinal: 0 row_number: 41 expected_row_header_column: B @@ -55994,20 +55741,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Diverted profits tax, FY2026-27 + label: Diverted profits tax (cash), FY2026-27 ordinal: 0 column: E source_column_id: amount expected_column_header_row: 5 expected_column_header: 2026-27 - concept: obr.cash_receipts.diverted_profits_tax + concept: obr.diverted_profits_tax source_concept: obr.cash_receipts.diverted_profits_tax - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 41 (''Diverted - profits tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals - adjustments on tax line are on a cash basis rather than an accrued basis.' + profits tax''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) + both print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.diverted_profits_tax). Note: All tax lines prior to accruals adjustments on + tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -56043,7 +55792,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_diverted_profits_tax - label: Diverted profits tax + label: Diverted profits tax (cash) ordinal: 0 row_number: 41 expected_row_header_column: B @@ -56065,20 +55814,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Diverted profits tax, FY2027-28 + label: Diverted profits tax (cash), FY2027-28 ordinal: 0 column: F source_column_id: amount expected_column_header_row: 5 expected_column_header: 2027-28 - concept: obr.cash_receipts.diverted_profits_tax + concept: obr.diverted_profits_tax source_concept: obr.cash_receipts.diverted_profits_tax - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 41 (''Diverted - profits tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals - adjustments on tax line are on a cash basis rather than an accrued basis.' + profits tax''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) + both print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.diverted_profits_tax). Note: All tax lines prior to accruals adjustments on + tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -56114,7 +55865,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_diverted_profits_tax - label: Diverted profits tax + label: Diverted profits tax (cash) ordinal: 0 row_number: 41 expected_row_header_column: B @@ -56136,20 +55887,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Diverted profits tax, FY2028-29 + label: Diverted profits tax (cash), FY2028-29 ordinal: 0 column: G source_column_id: amount expected_column_header_row: 5 expected_column_header: 2028-29 - concept: obr.cash_receipts.diverted_profits_tax + concept: obr.diverted_profits_tax source_concept: obr.cash_receipts.diverted_profits_tax - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 41 (''Diverted - profits tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals - adjustments on tax line are on a cash basis rather than an accrued basis.' + profits tax''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) + both print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.diverted_profits_tax). Note: All tax lines prior to accruals adjustments on + tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -56185,7 +55938,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_diverted_profits_tax - label: Diverted profits tax + label: Diverted profits tax (cash) ordinal: 0 row_number: 41 expected_row_header_column: B @@ -56207,20 +55960,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Diverted profits tax, FY2029-30 + label: Diverted profits tax (cash), FY2029-30 ordinal: 0 column: H source_column_id: amount expected_column_header_row: 5 expected_column_header: 2029-30 - concept: obr.cash_receipts.diverted_profits_tax + concept: obr.diverted_profits_tax source_concept: obr.cash_receipts.diverted_profits_tax - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 41 (''Diverted - profits tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals - adjustments on tax line are on a cash basis rather than an accrued basis.' + profits tax''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) + both print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.diverted_profits_tax). Note: All tax lines prior to accruals adjustments on + tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -56256,7 +56011,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_diverted_profits_tax - label: Diverted profits tax + label: Diverted profits tax (cash) ordinal: 0 row_number: 41 expected_row_header_column: B @@ -56278,20 +56033,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Diverted profits tax, FY2030-31 + label: Diverted profits tax (cash), FY2030-31 ordinal: 0 column: I source_column_id: amount expected_column_header_row: 5 expected_column_header: 2030-31 - concept: obr.cash_receipts.diverted_profits_tax + concept: obr.diverted_profits_tax source_concept: obr.cash_receipts.diverted_profits_tax - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 41 (''Diverted - profits tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals - adjustments on tax line are on a cash basis rather than an accrued basis.' + profits tax''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) + both print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.diverted_profits_tax). Note: All tax lines prior to accruals adjustments on + tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -56327,7 +56084,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_diverted_profits_tax - label: Diverted profits tax + label: Diverted profits tax (cash) ordinal: 0 row_number: 41 expected_row_header_column: B @@ -56349,20 +56106,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Diverted profits tax, FY2031-32 + label: Diverted profits tax (cash), FY2031-32 ordinal: 0 column: J source_column_id: amount expected_column_header_row: 5 expected_column_header: 2031-32 - concept: obr.cash_receipts.diverted_profits_tax + concept: obr.diverted_profits_tax source_concept: obr.cash_receipts.diverted_profits_tax - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 41 (''Diverted - profits tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals - adjustments on tax line are on a cash basis rather than an accrued basis.' + profits tax''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) + both print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.diverted_profits_tax). Note: All tax lines prior to accruals adjustments on + tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -56398,7 +56157,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_apprenticeship_levy - label: Apprenticeship Levy + label: Apprenticeship Levy (cash) ordinal: 0 row_number: 42 expected_row_header_column: B @@ -56420,7 +56179,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Apprenticeship Levy, FY2025-26 + label: Apprenticeship Levy (cash), FY2025-26 ordinal: 0 column: D source_column_id: amount @@ -56469,7 +56228,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_apprenticeship_levy - label: Apprenticeship Levy + label: Apprenticeship Levy (cash) ordinal: 0 row_number: 42 expected_row_header_column: B @@ -56491,7 +56250,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Apprenticeship Levy, FY2026-27 + label: Apprenticeship Levy (cash), FY2026-27 ordinal: 0 column: E source_column_id: amount @@ -56540,7 +56299,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_apprenticeship_levy - label: Apprenticeship Levy + label: Apprenticeship Levy (cash) ordinal: 0 row_number: 42 expected_row_header_column: B @@ -56562,7 +56321,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Apprenticeship Levy, FY2027-28 + label: Apprenticeship Levy (cash), FY2027-28 ordinal: 0 column: F source_column_id: amount @@ -56611,7 +56370,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_apprenticeship_levy - label: Apprenticeship Levy + label: Apprenticeship Levy (cash) ordinal: 0 row_number: 42 expected_row_header_column: B @@ -56633,7 +56392,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Apprenticeship Levy, FY2028-29 + label: Apprenticeship Levy (cash), FY2028-29 ordinal: 0 column: G source_column_id: amount @@ -56682,7 +56441,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_apprenticeship_levy - label: Apprenticeship Levy + label: Apprenticeship Levy (cash) ordinal: 0 row_number: 42 expected_row_header_column: B @@ -56704,7 +56463,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Apprenticeship Levy, FY2029-30 + label: Apprenticeship Levy (cash), FY2029-30 ordinal: 0 column: H source_column_id: amount @@ -56753,7 +56512,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_apprenticeship_levy - label: Apprenticeship Levy + label: Apprenticeship Levy (cash) ordinal: 0 row_number: 42 expected_row_header_column: B @@ -56775,7 +56534,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Apprenticeship Levy, FY2030-31 + label: Apprenticeship Levy (cash), FY2030-31 ordinal: 0 column: I source_column_id: amount @@ -56824,7 +56583,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_apprenticeship_levy - label: Apprenticeship Levy + label: Apprenticeship Levy (cash) ordinal: 0 row_number: 42 expected_row_header_column: B @@ -56846,7 +56605,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Apprenticeship Levy, FY2031-32 + label: Apprenticeship Levy (cash), FY2031-32 ordinal: 0 column: J source_column_id: amount @@ -56895,7 +56654,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_soft_drinks_industry_levy - label: Soft drinks industry levy + label: Soft drinks industry levy (cash) ordinal: 0 row_number: 43 expected_row_header_column: B @@ -56917,19 +56676,21 @@ record_sets: label: basis note measures: - measure_id: amount - label: Soft drinks industry levy, FY2025-26 + label: Soft drinks industry levy (cash), FY2025-26 ordinal: 0 column: D source_column_id: amount expected_column_header_row: 5 expected_column_header: 2025-26 - concept: obr.cash_receipts.soft_drinks_industry_levy + concept: obr.soft_drinks_industry_levy source_concept: obr.cash_receipts.soft_drinks_industry_levy - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 43 (''Soft - drinks industry levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior + drinks industry levy''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and + 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.soft_drinks_industry_levy). Note: All tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum @@ -56966,7 +56727,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_soft_drinks_industry_levy - label: Soft drinks industry levy + label: Soft drinks industry levy (cash) ordinal: 0 row_number: 43 expected_row_header_column: B @@ -56988,19 +56749,21 @@ record_sets: label: basis note measures: - measure_id: amount - label: Soft drinks industry levy, FY2026-27 + label: Soft drinks industry levy (cash), FY2026-27 ordinal: 0 column: E source_column_id: amount expected_column_header_row: 5 expected_column_header: 2026-27 - concept: obr.cash_receipts.soft_drinks_industry_levy + concept: obr.soft_drinks_industry_levy source_concept: obr.cash_receipts.soft_drinks_industry_levy - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 43 (''Soft - drinks industry levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior + drinks industry levy''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and + 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.soft_drinks_industry_levy). Note: All tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum @@ -57037,7 +56800,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_soft_drinks_industry_levy - label: Soft drinks industry levy + label: Soft drinks industry levy (cash) ordinal: 0 row_number: 43 expected_row_header_column: B @@ -57059,19 +56822,21 @@ record_sets: label: basis note measures: - measure_id: amount - label: Soft drinks industry levy, FY2027-28 + label: Soft drinks industry levy (cash), FY2027-28 ordinal: 0 column: F source_column_id: amount expected_column_header_row: 5 expected_column_header: 2027-28 - concept: obr.cash_receipts.soft_drinks_industry_levy + concept: obr.soft_drinks_industry_levy source_concept: obr.cash_receipts.soft_drinks_industry_levy - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 43 (''Soft - drinks industry levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior + drinks industry levy''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and + 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.soft_drinks_industry_levy). Note: All tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum @@ -57108,7 +56873,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_soft_drinks_industry_levy - label: Soft drinks industry levy + label: Soft drinks industry levy (cash) ordinal: 0 row_number: 43 expected_row_header_column: B @@ -57130,19 +56895,21 @@ record_sets: label: basis note measures: - measure_id: amount - label: Soft drinks industry levy, FY2028-29 + label: Soft drinks industry levy (cash), FY2028-29 ordinal: 0 column: G source_column_id: amount expected_column_header_row: 5 expected_column_header: 2028-29 - concept: obr.cash_receipts.soft_drinks_industry_levy + concept: obr.soft_drinks_industry_levy source_concept: obr.cash_receipts.soft_drinks_industry_levy - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 43 (''Soft - drinks industry levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior + drinks industry levy''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and + 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.soft_drinks_industry_levy). Note: All tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum @@ -57179,7 +56946,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_soft_drinks_industry_levy - label: Soft drinks industry levy + label: Soft drinks industry levy (cash) ordinal: 0 row_number: 43 expected_row_header_column: B @@ -57201,19 +56968,21 @@ record_sets: label: basis note measures: - measure_id: amount - label: Soft drinks industry levy, FY2029-30 + label: Soft drinks industry levy (cash), FY2029-30 ordinal: 0 column: H source_column_id: amount expected_column_header_row: 5 expected_column_header: 2029-30 - concept: obr.cash_receipts.soft_drinks_industry_levy + concept: obr.soft_drinks_industry_levy source_concept: obr.cash_receipts.soft_drinks_industry_levy - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 43 (''Soft - drinks industry levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior + drinks industry levy''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and + 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.soft_drinks_industry_levy). Note: All tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum @@ -57250,7 +57019,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_soft_drinks_industry_levy - label: Soft drinks industry levy + label: Soft drinks industry levy (cash) ordinal: 0 row_number: 43 expected_row_header_column: B @@ -57272,19 +57041,21 @@ record_sets: label: basis note measures: - measure_id: amount - label: Soft drinks industry levy, FY2030-31 + label: Soft drinks industry levy (cash), FY2030-31 ordinal: 0 column: I source_column_id: amount expected_column_header_row: 5 expected_column_header: 2030-31 - concept: obr.cash_receipts.soft_drinks_industry_levy + concept: obr.soft_drinks_industry_levy source_concept: obr.cash_receipts.soft_drinks_industry_levy - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 43 (''Soft - drinks industry levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior + drinks industry levy''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and + 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.soft_drinks_industry_levy). Note: All tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum @@ -57321,7 +57092,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_soft_drinks_industry_levy - label: Soft drinks industry levy + label: Soft drinks industry levy (cash) ordinal: 0 row_number: 43 expected_row_header_column: B @@ -57343,19 +57114,21 @@ record_sets: label: basis note measures: - measure_id: amount - label: Soft drinks industry levy, FY2031-32 + label: Soft drinks industry levy (cash), FY2031-32 ordinal: 0 column: J source_column_id: amount expected_column_header_row: 5 expected_column_header: 2031-32 - concept: obr.cash_receipts.soft_drinks_industry_levy + concept: obr.soft_drinks_industry_levy source_concept: obr.cash_receipts.soft_drinks_industry_levy - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 43 (''Soft - drinks industry levy''), GBP billion. Cash basis (table title and note). Note: All tax lines prior + drinks industry levy''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and + 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.soft_drinks_industry_levy). Note: All tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum @@ -57392,7 +57165,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_plastic_packaging_tax - label: Plastic Packaging tax + label: Plastic Packaging tax (cash) ordinal: 0 row_number: 44 expected_row_header_column: B @@ -57414,20 +57187,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Plastic Packaging tax, FY2025-26 + label: Plastic Packaging tax (cash), FY2025-26 ordinal: 0 column: D source_column_id: amount expected_column_header_row: 5 expected_column_header: 2025-26 - concept: obr.cash_receipts.plastic_packaging_tax + concept: obr.plastic_packaging_tax source_concept: obr.cash_receipts.plastic_packaging_tax - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 44 (''Plastic - Packaging tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals - adjustments on tax line are on a cash basis rather than an accrued basis.' + Packaging tax''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) + both print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.plastic_packaging_tax). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -57463,7 +57238,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_plastic_packaging_tax - label: Plastic Packaging tax + label: Plastic Packaging tax (cash) ordinal: 0 row_number: 44 expected_row_header_column: B @@ -57485,20 +57260,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Plastic Packaging tax, FY2026-27 + label: Plastic Packaging tax (cash), FY2026-27 ordinal: 0 column: E source_column_id: amount expected_column_header_row: 5 expected_column_header: 2026-27 - concept: obr.cash_receipts.plastic_packaging_tax + concept: obr.plastic_packaging_tax source_concept: obr.cash_receipts.plastic_packaging_tax - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 44 (''Plastic - Packaging tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals - adjustments on tax line are on a cash basis rather than an accrued basis.' + Packaging tax''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) + both print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.plastic_packaging_tax). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -57534,7 +57311,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_plastic_packaging_tax - label: Plastic Packaging tax + label: Plastic Packaging tax (cash) ordinal: 0 row_number: 44 expected_row_header_column: B @@ -57556,20 +57333,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Plastic Packaging tax, FY2027-28 + label: Plastic Packaging tax (cash), FY2027-28 ordinal: 0 column: F source_column_id: amount expected_column_header_row: 5 expected_column_header: 2027-28 - concept: obr.cash_receipts.plastic_packaging_tax + concept: obr.plastic_packaging_tax source_concept: obr.cash_receipts.plastic_packaging_tax - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 44 (''Plastic - Packaging tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals - adjustments on tax line are on a cash basis rather than an accrued basis.' + Packaging tax''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) + both print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.plastic_packaging_tax). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -57605,7 +57384,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_plastic_packaging_tax - label: Plastic Packaging tax + label: Plastic Packaging tax (cash) ordinal: 0 row_number: 44 expected_row_header_column: B @@ -57627,20 +57406,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Plastic Packaging tax, FY2028-29 + label: Plastic Packaging tax (cash), FY2028-29 ordinal: 0 column: G source_column_id: amount expected_column_header_row: 5 expected_column_header: 2028-29 - concept: obr.cash_receipts.plastic_packaging_tax + concept: obr.plastic_packaging_tax source_concept: obr.cash_receipts.plastic_packaging_tax - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 44 (''Plastic - Packaging tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals - adjustments on tax line are on a cash basis rather than an accrued basis.' + Packaging tax''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) + both print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.plastic_packaging_tax). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -57676,7 +57457,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_plastic_packaging_tax - label: Plastic Packaging tax + label: Plastic Packaging tax (cash) ordinal: 0 row_number: 44 expected_row_header_column: B @@ -57698,20 +57479,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Plastic Packaging tax, FY2029-30 + label: Plastic Packaging tax (cash), FY2029-30 ordinal: 0 column: H source_column_id: amount expected_column_header_row: 5 expected_column_header: 2029-30 - concept: obr.cash_receipts.plastic_packaging_tax + concept: obr.plastic_packaging_tax source_concept: obr.cash_receipts.plastic_packaging_tax - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 44 (''Plastic - Packaging tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals - adjustments on tax line are on a cash basis rather than an accrued basis.' + Packaging tax''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) + both print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.plastic_packaging_tax). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -57747,7 +57530,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_plastic_packaging_tax - label: Plastic Packaging tax + label: Plastic Packaging tax (cash) ordinal: 0 row_number: 44 expected_row_header_column: B @@ -57769,20 +57552,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Plastic Packaging tax, FY2030-31 + label: Plastic Packaging tax (cash), FY2030-31 ordinal: 0 column: I source_column_id: amount expected_column_header_row: 5 expected_column_header: 2030-31 - concept: obr.cash_receipts.plastic_packaging_tax + concept: obr.plastic_packaging_tax source_concept: obr.cash_receipts.plastic_packaging_tax - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 44 (''Plastic - Packaging tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals - adjustments on tax line are on a cash basis rather than an accrued basis.' + Packaging tax''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) + both print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.plastic_packaging_tax). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -57818,7 +57603,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_plastic_packaging_tax - label: Plastic Packaging tax + label: Plastic Packaging tax (cash) ordinal: 0 row_number: 44 expected_row_header_column: B @@ -57840,20 +57625,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Plastic Packaging tax, FY2031-32 + label: Plastic Packaging tax (cash), FY2031-32 ordinal: 0 column: J source_column_id: amount expected_column_header_row: 5 expected_column_header: 2031-32 - concept: obr.cash_receipts.plastic_packaging_tax + concept: obr.plastic_packaging_tax source_concept: obr.cash_receipts.plastic_packaging_tax - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 44 (''Plastic - Packaging tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior to accruals - adjustments on tax line are on a cash basis rather than an accrued basis.' + Packaging tax''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) and 4.8 (cash) + both print this tax, so the two lines share this concept and differ in accounting_basis, as chronicle#381''s + excise duties do (obr.plastic_packaging_tax). Note: All tax lines prior to accruals adjustments + on tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -57889,7 +57676,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_residential_property_developer_tax - label: Residential property developer tax + label: Residential property developer tax (cash) ordinal: 0 row_number: 45 expected_row_header_column: B @@ -57911,20 +57698,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Residential property developer tax, FY2025-26 + label: Residential property developer tax (cash), FY2025-26 ordinal: 0 column: D source_column_id: amount expected_column_header_row: 5 expected_column_header: 2025-26 - concept: obr.cash_receipts.residential_property_developer_tax + concept: obr.residential_property_developer_tax source_concept: obr.cash_receipts.residential_property_developer_tax - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 45 (''Residential - property developer tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior - to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + property developer tax''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) + and 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.residential_property_developer_tax). Note: All tax lines + prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -57960,7 +57749,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_residential_property_developer_tax - label: Residential property developer tax + label: Residential property developer tax (cash) ordinal: 0 row_number: 45 expected_row_header_column: B @@ -57982,20 +57771,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Residential property developer tax, FY2026-27 + label: Residential property developer tax (cash), FY2026-27 ordinal: 0 column: E source_column_id: amount expected_column_header_row: 5 expected_column_header: 2026-27 - concept: obr.cash_receipts.residential_property_developer_tax + concept: obr.residential_property_developer_tax source_concept: obr.cash_receipts.residential_property_developer_tax - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 45 (''Residential - property developer tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior - to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + property developer tax''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) + and 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.residential_property_developer_tax). Note: All tax lines + prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -58031,7 +57822,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_residential_property_developer_tax - label: Residential property developer tax + label: Residential property developer tax (cash) ordinal: 0 row_number: 45 expected_row_header_column: B @@ -58053,20 +57844,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Residential property developer tax, FY2027-28 + label: Residential property developer tax (cash), FY2027-28 ordinal: 0 column: F source_column_id: amount expected_column_header_row: 5 expected_column_header: 2027-28 - concept: obr.cash_receipts.residential_property_developer_tax + concept: obr.residential_property_developer_tax source_concept: obr.cash_receipts.residential_property_developer_tax - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 45 (''Residential - property developer tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior - to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + property developer tax''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) + and 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.residential_property_developer_tax). Note: All tax lines + prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -58102,7 +57895,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_residential_property_developer_tax - label: Residential property developer tax + label: Residential property developer tax (cash) ordinal: 0 row_number: 45 expected_row_header_column: B @@ -58124,20 +57917,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Residential property developer tax, FY2028-29 + label: Residential property developer tax (cash), FY2028-29 ordinal: 0 column: G source_column_id: amount expected_column_header_row: 5 expected_column_header: 2028-29 - concept: obr.cash_receipts.residential_property_developer_tax + concept: obr.residential_property_developer_tax source_concept: obr.cash_receipts.residential_property_developer_tax - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 45 (''Residential - property developer tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior - to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + property developer tax''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) + and 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.residential_property_developer_tax). Note: All tax lines + prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -58173,7 +57968,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_residential_property_developer_tax - label: Residential property developer tax + label: Residential property developer tax (cash) ordinal: 0 row_number: 45 expected_row_header_column: B @@ -58195,20 +57990,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Residential property developer tax, FY2029-30 + label: Residential property developer tax (cash), FY2029-30 ordinal: 0 column: H source_column_id: amount expected_column_header_row: 5 expected_column_header: 2029-30 - concept: obr.cash_receipts.residential_property_developer_tax + concept: obr.residential_property_developer_tax source_concept: obr.cash_receipts.residential_property_developer_tax - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 45 (''Residential - property developer tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior - to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + property developer tax''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) + and 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.residential_property_developer_tax). Note: All tax lines + prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -58244,7 +58041,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_residential_property_developer_tax - label: Residential property developer tax + label: Residential property developer tax (cash) ordinal: 0 row_number: 45 expected_row_header_column: B @@ -58266,20 +58063,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Residential property developer tax, FY2030-31 + label: Residential property developer tax (cash), FY2030-31 ordinal: 0 column: I source_column_id: amount expected_column_header_row: 5 expected_column_header: 2030-31 - concept: obr.cash_receipts.residential_property_developer_tax + concept: obr.residential_property_developer_tax source_concept: obr.cash_receipts.residential_property_developer_tax - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 45 (''Residential - property developer tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior - to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + property developer tax''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) + and 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.residential_property_developer_tax). Note: All tax lines + prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -58315,7 +58114,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_residential_property_developer_tax - label: Residential property developer tax + label: Residential property developer tax (cash) ordinal: 0 row_number: 45 expected_row_header_column: B @@ -58337,20 +58136,22 @@ record_sets: label: basis note measures: - measure_id: amount - label: Residential property developer tax, FY2031-32 + label: Residential property developer tax (cash), FY2031-32 ordinal: 0 column: J source_column_id: amount expected_column_header_row: 5 expected_column_header: 2031-32 - concept: obr.cash_receipts.residential_property_developer_tax + concept: obr.residential_property_developer_tax source_concept: obr.cash_receipts.residential_property_developer_tax - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 45 (''Residential - property developer tax''), GBP billion. Cash basis (table title and note). Note: All tax lines prior - to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' + property developer tax''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) + and 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.residential_property_developer_tax). Note: All tax lines + prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum value_scale: 1000000000 @@ -58386,7 +58187,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_energy_profits_levy - label: Energy profits levy + label: Energy profits levy (cash) ordinal: 0 row_number: 46 expected_row_header_column: B @@ -58408,7 +58209,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Energy profits levy, FY2025-26 + label: Energy profits levy (cash), FY2025-26 ordinal: 0 column: D source_column_id: amount @@ -58457,7 +58258,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_energy_profits_levy - label: Energy profits levy + label: Energy profits levy (cash) ordinal: 0 row_number: 46 expected_row_header_column: B @@ -58479,7 +58280,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Energy profits levy, FY2026-27 + label: Energy profits levy (cash), FY2026-27 ordinal: 0 column: E source_column_id: amount @@ -58528,7 +58329,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_energy_profits_levy - label: Energy profits levy + label: Energy profits levy (cash) ordinal: 0 row_number: 46 expected_row_header_column: B @@ -58550,7 +58351,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Energy profits levy, FY2027-28 + label: Energy profits levy (cash), FY2027-28 ordinal: 0 column: F source_column_id: amount @@ -58599,7 +58400,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_energy_profits_levy - label: Energy profits levy + label: Energy profits levy (cash) ordinal: 0 row_number: 46 expected_row_header_column: B @@ -58621,7 +58422,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Energy profits levy, FY2028-29 + label: Energy profits levy (cash), FY2028-29 ordinal: 0 column: G source_column_id: amount @@ -58670,7 +58471,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_energy_profits_levy - label: Energy profits levy + label: Energy profits levy (cash) ordinal: 0 row_number: 46 expected_row_header_column: B @@ -58692,7 +58493,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Energy profits levy, FY2029-30 + label: Energy profits levy (cash), FY2029-30 ordinal: 0 column: H source_column_id: amount @@ -58741,7 +58542,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_energy_profits_levy - label: Energy profits levy + label: Energy profits levy (cash) ordinal: 0 row_number: 46 expected_row_header_column: B @@ -58763,7 +58564,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Energy profits levy, FY2030-31 + label: Energy profits levy (cash), FY2030-31 ordinal: 0 column: I source_column_id: amount @@ -58812,7 +58613,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_energy_profits_levy - label: Energy profits levy + label: Energy profits levy (cash) ordinal: 0 row_number: 46 expected_row_header_column: B @@ -58834,7 +58635,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Energy profits levy, FY2031-32 + label: Energy profits levy (cash), FY2031-32 ordinal: 0 column: J source_column_id: amount @@ -58883,7 +58684,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_electricity_generators_levy - label: Electricity generators levy + label: Electricity generators levy (cash) ordinal: 0 row_number: 47 expected_row_header_column: B @@ -58905,7 +58706,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Electricity generators levy, FY2025-26 + label: Electricity generators levy (cash), FY2025-26 ordinal: 0 column: D source_column_id: amount @@ -58954,7 +58755,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_electricity_generators_levy - label: Electricity generators levy + label: Electricity generators levy (cash) ordinal: 0 row_number: 47 expected_row_header_column: B @@ -58976,7 +58777,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Electricity generators levy, FY2026-27 + label: Electricity generators levy (cash), FY2026-27 ordinal: 0 column: E source_column_id: amount @@ -59025,7 +58826,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_electricity_generators_levy - label: Electricity generators levy + label: Electricity generators levy (cash) ordinal: 0 row_number: 47 expected_row_header_column: B @@ -59047,7 +58848,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Electricity generators levy, FY2027-28 + label: Electricity generators levy (cash), FY2027-28 ordinal: 0 column: F source_column_id: amount @@ -59096,7 +58897,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_electricity_generators_levy - label: Electricity generators levy + label: Electricity generators levy (cash) ordinal: 0 row_number: 47 expected_row_header_column: B @@ -59118,7 +58919,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Electricity generators levy, FY2028-29 + label: Electricity generators levy (cash), FY2028-29 ordinal: 0 column: G source_column_id: amount @@ -59167,7 +58968,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_electricity_generators_levy - label: Electricity generators levy + label: Electricity generators levy (cash) ordinal: 0 row_number: 47 expected_row_header_column: B @@ -59189,7 +58990,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Electricity generators levy, FY2029-30 + label: Electricity generators levy (cash), FY2029-30 ordinal: 0 column: H source_column_id: amount @@ -59238,7 +59039,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_electricity_generators_levy - label: Electricity generators levy + label: Electricity generators levy (cash) ordinal: 0 row_number: 47 expected_row_header_column: B @@ -59260,7 +59061,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Electricity generators levy, FY2030-31 + label: Electricity generators levy (cash), FY2030-31 ordinal: 0 column: I source_column_id: amount @@ -59309,7 +59110,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_electricity_generators_levy - label: Electricity generators levy + label: Electricity generators levy (cash) ordinal: 0 row_number: 47 expected_row_header_column: B @@ -59331,7 +59132,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Electricity generators levy, FY2031-32 + label: Electricity generators levy (cash), FY2031-32 ordinal: 0 column: J source_column_id: amount @@ -59380,7 +59181,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_carbon_border_adjustment_mechanism - label: Carbon border adjustment mechanism + label: Carbon border adjustment mechanism (cash) ordinal: 0 row_number: 49 expected_row_header_column: B @@ -59402,19 +59203,21 @@ record_sets: label: basis note measures: - measure_id: amount - label: Carbon border adjustment mechanism, FY2025-26 + label: Carbon border adjustment mechanism (cash), FY2025-26 ordinal: 0 column: D source_column_id: amount expected_column_header_row: 5 expected_column_header: 2025-26 - concept: obr.cash_receipts.carbon_border_adjustment_mechanism + concept: obr.carbon_border_adjustment_mechanism source_concept: obr.cash_receipts.carbon_border_adjustment_mechanism - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 49 (''Carbon - border adjustment mechanism''), GBP billion. Cash basis (table title and note). Note: All tax lines + border adjustment mechanism''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) + and 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.carbon_border_adjustment_mechanism). Note: All tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum @@ -59451,7 +59254,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_carbon_border_adjustment_mechanism - label: Carbon border adjustment mechanism + label: Carbon border adjustment mechanism (cash) ordinal: 0 row_number: 49 expected_row_header_column: B @@ -59473,19 +59276,21 @@ record_sets: label: basis note measures: - measure_id: amount - label: Carbon border adjustment mechanism, FY2026-27 + label: Carbon border adjustment mechanism (cash), FY2026-27 ordinal: 0 column: E source_column_id: amount expected_column_header_row: 5 expected_column_header: 2026-27 - concept: obr.cash_receipts.carbon_border_adjustment_mechanism + concept: obr.carbon_border_adjustment_mechanism source_concept: obr.cash_receipts.carbon_border_adjustment_mechanism - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 49 (''Carbon - border adjustment mechanism''), GBP billion. Cash basis (table title and note). Note: All tax lines + border adjustment mechanism''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) + and 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.carbon_border_adjustment_mechanism). Note: All tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum @@ -59522,7 +59327,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_carbon_border_adjustment_mechanism - label: Carbon border adjustment mechanism + label: Carbon border adjustment mechanism (cash) ordinal: 0 row_number: 49 expected_row_header_column: B @@ -59544,19 +59349,21 @@ record_sets: label: basis note measures: - measure_id: amount - label: Carbon border adjustment mechanism, FY2027-28 + label: Carbon border adjustment mechanism (cash), FY2027-28 ordinal: 0 column: F source_column_id: amount expected_column_header_row: 5 expected_column_header: 2027-28 - concept: obr.cash_receipts.carbon_border_adjustment_mechanism + concept: obr.carbon_border_adjustment_mechanism source_concept: obr.cash_receipts.carbon_border_adjustment_mechanism - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 49 (''Carbon - border adjustment mechanism''), GBP billion. Cash basis (table title and note). Note: All tax lines + border adjustment mechanism''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) + and 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.carbon_border_adjustment_mechanism). Note: All tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum @@ -59593,7 +59400,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_carbon_border_adjustment_mechanism - label: Carbon border adjustment mechanism + label: Carbon border adjustment mechanism (cash) ordinal: 0 row_number: 49 expected_row_header_column: B @@ -59615,19 +59422,21 @@ record_sets: label: basis note measures: - measure_id: amount - label: Carbon border adjustment mechanism, FY2028-29 + label: Carbon border adjustment mechanism (cash), FY2028-29 ordinal: 0 column: G source_column_id: amount expected_column_header_row: 5 expected_column_header: 2028-29 - concept: obr.cash_receipts.carbon_border_adjustment_mechanism + concept: obr.carbon_border_adjustment_mechanism source_concept: obr.cash_receipts.carbon_border_adjustment_mechanism - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 49 (''Carbon - border adjustment mechanism''), GBP billion. Cash basis (table title and note). Note: All tax lines + border adjustment mechanism''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) + and 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.carbon_border_adjustment_mechanism). Note: All tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum @@ -59664,7 +59473,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_carbon_border_adjustment_mechanism - label: Carbon border adjustment mechanism + label: Carbon border adjustment mechanism (cash) ordinal: 0 row_number: 49 expected_row_header_column: B @@ -59686,19 +59495,21 @@ record_sets: label: basis note measures: - measure_id: amount - label: Carbon border adjustment mechanism, FY2029-30 + label: Carbon border adjustment mechanism (cash), FY2029-30 ordinal: 0 column: H source_column_id: amount expected_column_header_row: 5 expected_column_header: 2029-30 - concept: obr.cash_receipts.carbon_border_adjustment_mechanism + concept: obr.carbon_border_adjustment_mechanism source_concept: obr.cash_receipts.carbon_border_adjustment_mechanism - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 49 (''Carbon - border adjustment mechanism''), GBP billion. Cash basis (table title and note). Note: All tax lines + border adjustment mechanism''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) + and 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.carbon_border_adjustment_mechanism). Note: All tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum @@ -59735,7 +59546,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_carbon_border_adjustment_mechanism - label: Carbon border adjustment mechanism + label: Carbon border adjustment mechanism (cash) ordinal: 0 row_number: 49 expected_row_header_column: B @@ -59757,19 +59568,21 @@ record_sets: label: basis note measures: - measure_id: amount - label: Carbon border adjustment mechanism, FY2030-31 + label: Carbon border adjustment mechanism (cash), FY2030-31 ordinal: 0 column: I source_column_id: amount expected_column_header_row: 5 expected_column_header: 2030-31 - concept: obr.cash_receipts.carbon_border_adjustment_mechanism + concept: obr.carbon_border_adjustment_mechanism source_concept: obr.cash_receipts.carbon_border_adjustment_mechanism - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 49 (''Carbon - border adjustment mechanism''), GBP billion. Cash basis (table title and note). Note: All tax lines + border adjustment mechanism''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) + and 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.carbon_border_adjustment_mechanism). Note: All tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum @@ -59806,7 +59619,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_carbon_border_adjustment_mechanism - label: Carbon border adjustment mechanism + label: Carbon border adjustment mechanism (cash) ordinal: 0 row_number: 49 expected_row_header_column: B @@ -59828,19 +59641,21 @@ record_sets: label: basis note measures: - measure_id: amount - label: Carbon border adjustment mechanism, FY2031-32 + label: Carbon border adjustment mechanism (cash), FY2031-32 ordinal: 0 column: J source_column_id: amount expected_column_header_row: 5 expected_column_header: 2031-32 - concept: obr.cash_receipts.carbon_border_adjustment_mechanism + concept: obr.carbon_border_adjustment_mechanism source_concept: obr.cash_receipts.carbon_border_adjustment_mechanism - concept_relation: source_label + concept_relation: exact concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.8, row 49 (''Carbon - border adjustment mechanism''), GBP billion. Cash basis (table title and note). Note: All tax lines + border adjustment mechanism''), GBP billion. Cash basis (table title and note). Tables 4.1 (accrued) + and 4.8 (cash) both print this tax, so the two lines share this concept and differ in accounting_basis, + as chronicle#381''s excise duties do (obr.carbon_border_adjustment_mechanism). Note: All tax lines prior to accruals adjustments on tax line are on a cash basis rather than an accrued basis.' unit: gbp aggregation: sum @@ -59877,7 +59692,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_hmrc_penalties - label: HMRC penalties + label: HMRC penalties (cash) ordinal: 0 row_number: 50 expected_row_header_column: B @@ -59899,7 +59714,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: HMRC penalties, FY2025-26 + label: HMRC penalties (cash), FY2025-26 ordinal: 0 column: D source_column_id: amount @@ -59948,7 +59763,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_hmrc_penalties - label: HMRC penalties + label: HMRC penalties (cash) ordinal: 0 row_number: 50 expected_row_header_column: B @@ -59970,7 +59785,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: HMRC penalties, FY2026-27 + label: HMRC penalties (cash), FY2026-27 ordinal: 0 column: E source_column_id: amount @@ -60019,7 +59834,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_hmrc_penalties - label: HMRC penalties + label: HMRC penalties (cash) ordinal: 0 row_number: 50 expected_row_header_column: B @@ -60041,7 +59856,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: HMRC penalties, FY2027-28 + label: HMRC penalties (cash), FY2027-28 ordinal: 0 column: F source_column_id: amount @@ -60090,7 +59905,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_hmrc_penalties - label: HMRC penalties + label: HMRC penalties (cash) ordinal: 0 row_number: 50 expected_row_header_column: B @@ -60112,7 +59927,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: HMRC penalties, FY2028-29 + label: HMRC penalties (cash), FY2028-29 ordinal: 0 column: G source_column_id: amount @@ -60161,7 +59976,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_hmrc_penalties - label: HMRC penalties + label: HMRC penalties (cash) ordinal: 0 row_number: 50 expected_row_header_column: B @@ -60183,7 +59998,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: HMRC penalties, FY2029-30 + label: HMRC penalties (cash), FY2029-30 ordinal: 0 column: H source_column_id: amount @@ -60232,7 +60047,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_hmrc_penalties - label: HMRC penalties + label: HMRC penalties (cash) ordinal: 0 row_number: 50 expected_row_header_column: B @@ -60254,7 +60069,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: HMRC penalties, FY2030-31 + label: HMRC penalties (cash), FY2030-31 ordinal: 0 column: I source_column_id: amount @@ -60303,7 +60118,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_hmrc_penalties - label: HMRC penalties + label: HMRC penalties (cash) ordinal: 0 row_number: 50 expected_row_header_column: B @@ -60325,7 +60140,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: HMRC penalties, FY2031-32 + label: HMRC penalties (cash), FY2031-32 ordinal: 0 column: J source_column_id: amount @@ -60374,7 +60189,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_total_hmrc - label: Total HMRC + label: Total HMRC (cash) ordinal: 0 row_number: 51 expected_row_header_column: B @@ -60396,7 +60211,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Total HMRC, FY2025-26 + label: Total HMRC (cash), FY2025-26 ordinal: 0 column: D source_column_id: amount @@ -60445,7 +60260,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_total_hmrc - label: Total HMRC + label: Total HMRC (cash) ordinal: 0 row_number: 51 expected_row_header_column: B @@ -60467,7 +60282,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Total HMRC, FY2026-27 + label: Total HMRC (cash), FY2026-27 ordinal: 0 column: E source_column_id: amount @@ -60516,7 +60331,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_total_hmrc - label: Total HMRC + label: Total HMRC (cash) ordinal: 0 row_number: 51 expected_row_header_column: B @@ -60538,7 +60353,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Total HMRC, FY2027-28 + label: Total HMRC (cash), FY2027-28 ordinal: 0 column: F source_column_id: amount @@ -60587,7 +60402,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_total_hmrc - label: Total HMRC + label: Total HMRC (cash) ordinal: 0 row_number: 51 expected_row_header_column: B @@ -60609,7 +60424,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Total HMRC, FY2028-29 + label: Total HMRC (cash), FY2028-29 ordinal: 0 column: G source_column_id: amount @@ -60658,7 +60473,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_total_hmrc - label: Total HMRC + label: Total HMRC (cash) ordinal: 0 row_number: 51 expected_row_header_column: B @@ -60680,7 +60495,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Total HMRC, FY2029-30 + label: Total HMRC (cash), FY2029-30 ordinal: 0 column: H source_column_id: amount @@ -60729,7 +60544,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_total_hmrc - label: Total HMRC + label: Total HMRC (cash) ordinal: 0 row_number: 51 expected_row_header_column: B @@ -60751,7 +60566,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Total HMRC, FY2030-31 + label: Total HMRC (cash), FY2030-31 ordinal: 0 column: I source_column_id: amount @@ -60800,7 +60615,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_total_hmrc - label: Total HMRC + label: Total HMRC (cash) ordinal: 0 row_number: 51 expected_row_header_column: B @@ -60822,7 +60637,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Total HMRC, FY2031-32 + label: Total HMRC (cash), FY2031-32 ordinal: 0 column: J source_column_id: amount @@ -60871,7 +60686,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_vehicle_excise_duties - label: Vehicle excise duties + label: Vehicle excise duties (cash) ordinal: 0 row_number: 52 expected_row_header_column: B @@ -60893,7 +60708,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Vehicle excise duties, FY2025-26 + label: Vehicle excise duties (cash), FY2025-26 ordinal: 0 column: D source_column_id: amount @@ -60942,7 +60757,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_vehicle_excise_duties - label: Vehicle excise duties + label: Vehicle excise duties (cash) ordinal: 0 row_number: 52 expected_row_header_column: B @@ -60964,7 +60779,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Vehicle excise duties, FY2026-27 + label: Vehicle excise duties (cash), FY2026-27 ordinal: 0 column: E source_column_id: amount @@ -61013,7 +60828,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_vehicle_excise_duties - label: Vehicle excise duties + label: Vehicle excise duties (cash) ordinal: 0 row_number: 52 expected_row_header_column: B @@ -61035,7 +60850,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Vehicle excise duties, FY2027-28 + label: Vehicle excise duties (cash), FY2027-28 ordinal: 0 column: F source_column_id: amount @@ -61084,7 +60899,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_vehicle_excise_duties - label: Vehicle excise duties + label: Vehicle excise duties (cash) ordinal: 0 row_number: 52 expected_row_header_column: B @@ -61106,7 +60921,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Vehicle excise duties, FY2028-29 + label: Vehicle excise duties (cash), FY2028-29 ordinal: 0 column: G source_column_id: amount @@ -61155,7 +60970,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_vehicle_excise_duties - label: Vehicle excise duties + label: Vehicle excise duties (cash) ordinal: 0 row_number: 52 expected_row_header_column: B @@ -61177,7 +60992,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Vehicle excise duties, FY2029-30 + label: Vehicle excise duties (cash), FY2029-30 ordinal: 0 column: H source_column_id: amount @@ -61226,7 +61041,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_vehicle_excise_duties - label: Vehicle excise duties + label: Vehicle excise duties (cash) ordinal: 0 row_number: 52 expected_row_header_column: B @@ -61248,7 +61063,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Vehicle excise duties, FY2030-31 + label: Vehicle excise duties (cash), FY2030-31 ordinal: 0 column: I source_column_id: amount @@ -61297,7 +61112,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_vehicle_excise_duties - label: Vehicle excise duties + label: Vehicle excise duties (cash) ordinal: 0 row_number: 52 expected_row_header_column: B @@ -61319,7 +61134,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Vehicle excise duties, FY2031-32 + label: Vehicle excise duties (cash), FY2031-32 ordinal: 0 column: J source_column_id: amount @@ -61368,7 +61183,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_business_rates - label: Business rates + label: Business rates (cash) ordinal: 0 row_number: 53 expected_row_header_column: B @@ -61390,7 +61205,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Business rates, FY2025-26 + label: Business rates (cash), FY2025-26 ordinal: 0 column: D source_column_id: amount @@ -61439,7 +61254,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_business_rates - label: Business rates + label: Business rates (cash) ordinal: 0 row_number: 53 expected_row_header_column: B @@ -61461,7 +61276,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Business rates, FY2026-27 + label: Business rates (cash), FY2026-27 ordinal: 0 column: E source_column_id: amount @@ -61510,7 +61325,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_business_rates - label: Business rates + label: Business rates (cash) ordinal: 0 row_number: 53 expected_row_header_column: B @@ -61532,7 +61347,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Business rates, FY2027-28 + label: Business rates (cash), FY2027-28 ordinal: 0 column: F source_column_id: amount @@ -61581,7 +61396,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_business_rates - label: Business rates + label: Business rates (cash) ordinal: 0 row_number: 53 expected_row_header_column: B @@ -61603,7 +61418,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Business rates, FY2028-29 + label: Business rates (cash), FY2028-29 ordinal: 0 column: G source_column_id: amount @@ -61652,7 +61467,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_business_rates - label: Business rates + label: Business rates (cash) ordinal: 0 row_number: 53 expected_row_header_column: B @@ -61674,7 +61489,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Business rates, FY2029-30 + label: Business rates (cash), FY2029-30 ordinal: 0 column: H source_column_id: amount @@ -61723,7 +61538,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_business_rates - label: Business rates + label: Business rates (cash) ordinal: 0 row_number: 53 expected_row_header_column: B @@ -61745,7 +61560,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Business rates, FY2030-31 + label: Business rates (cash), FY2030-31 ordinal: 0 column: I source_column_id: amount @@ -61794,7 +61609,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_business_rates - label: Business rates + label: Business rates (cash) ordinal: 0 row_number: 53 expected_row_header_column: B @@ -61816,7 +61631,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Business rates, FY2031-32 + label: Business rates (cash), FY2031-32 ordinal: 0 column: J source_column_id: amount @@ -61865,7 +61680,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_council_tax - label: Council tax + label: Council tax (cash) ordinal: 0 row_number: 54 expected_row_header_column: B @@ -61887,7 +61702,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Council tax, FY2025-26 + label: Council tax (cash), FY2025-26 ordinal: 0 column: D source_column_id: amount @@ -61936,7 +61751,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_council_tax - label: Council tax + label: Council tax (cash) ordinal: 0 row_number: 54 expected_row_header_column: B @@ -61958,7 +61773,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Council tax, FY2026-27 + label: Council tax (cash), FY2026-27 ordinal: 0 column: E source_column_id: amount @@ -62007,7 +61822,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_council_tax - label: Council tax + label: Council tax (cash) ordinal: 0 row_number: 54 expected_row_header_column: B @@ -62029,7 +61844,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Council tax, FY2027-28 + label: Council tax (cash), FY2027-28 ordinal: 0 column: F source_column_id: amount @@ -62078,7 +61893,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_council_tax - label: Council tax + label: Council tax (cash) ordinal: 0 row_number: 54 expected_row_header_column: B @@ -62100,7 +61915,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Council tax, FY2028-29 + label: Council tax (cash), FY2028-29 ordinal: 0 column: G source_column_id: amount @@ -62149,7 +61964,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_council_tax - label: Council tax + label: Council tax (cash) ordinal: 0 row_number: 54 expected_row_header_column: B @@ -62171,7 +61986,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Council tax, FY2029-30 + label: Council tax (cash), FY2029-30 ordinal: 0 column: H source_column_id: amount @@ -62220,7 +62035,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_council_tax - label: Council tax + label: Council tax (cash) ordinal: 0 row_number: 54 expected_row_header_column: B @@ -62242,7 +62057,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Council tax, FY2030-31 + label: Council tax (cash), FY2030-31 ordinal: 0 column: I source_column_id: amount @@ -62291,7 +62106,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_council_tax - label: Council tax + label: Council tax (cash) ordinal: 0 row_number: 54 expected_row_header_column: B @@ -62313,7 +62128,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Council tax, FY2031-32 + label: Council tax (cash), FY2031-32 ordinal: 0 column: J source_column_id: amount @@ -62362,7 +62177,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_vat_refunds - label: VAT refunds + label: VAT refunds (cash) ordinal: 0 row_number: 55 expected_row_header_column: B @@ -62384,7 +62199,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: VAT refunds, FY2025-26 + label: VAT refunds (cash), FY2025-26 ordinal: 0 column: D source_column_id: amount @@ -62433,7 +62248,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_vat_refunds - label: VAT refunds + label: VAT refunds (cash) ordinal: 0 row_number: 55 expected_row_header_column: B @@ -62455,7 +62270,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: VAT refunds, FY2026-27 + label: VAT refunds (cash), FY2026-27 ordinal: 0 column: E source_column_id: amount @@ -62504,7 +62319,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_vat_refunds - label: VAT refunds + label: VAT refunds (cash) ordinal: 0 row_number: 55 expected_row_header_column: B @@ -62526,7 +62341,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: VAT refunds, FY2027-28 + label: VAT refunds (cash), FY2027-28 ordinal: 0 column: F source_column_id: amount @@ -62575,7 +62390,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_vat_refunds - label: VAT refunds + label: VAT refunds (cash) ordinal: 0 row_number: 55 expected_row_header_column: B @@ -62597,7 +62412,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: VAT refunds, FY2028-29 + label: VAT refunds (cash), FY2028-29 ordinal: 0 column: G source_column_id: amount @@ -62646,7 +62461,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_vat_refunds - label: VAT refunds + label: VAT refunds (cash) ordinal: 0 row_number: 55 expected_row_header_column: B @@ -62668,7 +62483,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: VAT refunds, FY2029-30 + label: VAT refunds (cash), FY2029-30 ordinal: 0 column: H source_column_id: amount @@ -62717,7 +62532,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_vat_refunds - label: VAT refunds + label: VAT refunds (cash) ordinal: 0 row_number: 55 expected_row_header_column: B @@ -62739,7 +62554,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: VAT refunds, FY2030-31 + label: VAT refunds (cash), FY2030-31 ordinal: 0 column: I source_column_id: amount @@ -62788,7 +62603,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_vat_refunds - label: VAT refunds + label: VAT refunds (cash) ordinal: 0 row_number: 55 expected_row_header_column: B @@ -62810,7 +62625,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: VAT refunds, FY2031-32 + label: VAT refunds (cash), FY2031-32 ordinal: 0 column: J source_column_id: amount @@ -62859,7 +62674,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_emission_trading_scheme - label: Emission Trading Scheme + label: Emission Trading Scheme (cash) ordinal: 0 row_number: 56 expected_row_header_column: B @@ -62881,7 +62696,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Emission Trading Scheme, FY2025-26 + label: Emission Trading Scheme (cash), FY2025-26 ordinal: 0 column: D source_column_id: amount @@ -62930,7 +62745,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_emission_trading_scheme - label: Emission Trading Scheme + label: Emission Trading Scheme (cash) ordinal: 0 row_number: 56 expected_row_header_column: B @@ -62952,7 +62767,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Emission Trading Scheme, FY2026-27 + label: Emission Trading Scheme (cash), FY2026-27 ordinal: 0 column: E source_column_id: amount @@ -63001,7 +62816,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_emission_trading_scheme - label: Emission Trading Scheme + label: Emission Trading Scheme (cash) ordinal: 0 row_number: 56 expected_row_header_column: B @@ -63023,7 +62838,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Emission Trading Scheme, FY2027-28 + label: Emission Trading Scheme (cash), FY2027-28 ordinal: 0 column: F source_column_id: amount @@ -63072,7 +62887,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_emission_trading_scheme - label: Emission Trading Scheme + label: Emission Trading Scheme (cash) ordinal: 0 row_number: 56 expected_row_header_column: B @@ -63094,7 +62909,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Emission Trading Scheme, FY2028-29 + label: Emission Trading Scheme (cash), FY2028-29 ordinal: 0 column: G source_column_id: amount @@ -63143,7 +62958,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_emission_trading_scheme - label: Emission Trading Scheme + label: Emission Trading Scheme (cash) ordinal: 0 row_number: 56 expected_row_header_column: B @@ -63165,7 +62980,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Emission Trading Scheme, FY2029-30 + label: Emission Trading Scheme (cash), FY2029-30 ordinal: 0 column: H source_column_id: amount @@ -63214,7 +63029,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_emission_trading_scheme - label: Emission Trading Scheme + label: Emission Trading Scheme (cash) ordinal: 0 row_number: 56 expected_row_header_column: B @@ -63236,7 +63051,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Emission Trading Scheme, FY2030-31 + label: Emission Trading Scheme (cash), FY2030-31 ordinal: 0 column: I source_column_id: amount @@ -63285,7 +63100,7 @@ record_sets: label: Accounting basis rows: - value_id: cash_receipts_emission_trading_scheme - label: Emission Trading Scheme + label: Emission Trading Scheme (cash) ordinal: 0 row_number: 56 expected_row_header_column: B @@ -63307,7 +63122,7 @@ record_sets: label: basis note measures: - measure_id: amount - label: Emission Trading Scheme, FY2031-32 + label: Emission Trading Scheme (cash), FY2031-32 ordinal: 0 column: J source_column_id: amount @@ -92324,12 +92139,12 @@ record_sets: aggregation: sum value_scale: 1000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2026 - record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2026.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2026 +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2026 provenance_class: model_output assertion: source_projection - sheet_name: '4.21' + sheet_name: '4.22' period_type: fiscal_year period: 2026 period_coverage: @@ -92341,49 +92156,62 @@ record_sets: geography_level: country geography_name: United Kingdom geography_vintage: current - entity: institutional_sector - entity_role: electricity_generators + entity: person + entity_role: resident_population domain: public_sector_finances groupby_dimension: obr.efo_line rows: - - value_id: contracts_for_difference_drivers_c_d_e_f_forecast_gbp_million - label: (c * d + e + f) Forecast (£ million) + - value_id: fiscally_neutral_receipts_total_fiscally_neutral_receipts + label: Total fiscally neutral receipts ordinal: 0 - row_number: 11 + row_number: 6 expected_row_header_column: B - expected_row_header: (c * d + e + f) Forecast (£ million) + expected_row_header: Total fiscally neutral receipts table_record_kind: total guard_cells: - column: B row: 2 - expected_value: 4.21 Contracts for difference forecast drivers + expected_value: 4.22 Fiscally neutral receipts label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell measures: - measure_id: amount - label: (c * d + e + f) Forecast (£ million), FY2026-27 + label: Total fiscally neutral receipts, FY2026-27 ordinal: 0 column: C source_column_id: amount - expected_column_header_row: 4 + expected_column_header_row: 5 expected_column_header: 2026-27 - concept: obr.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million - source_concept: obr.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million + concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts + source_concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts concept_relation: source_label concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 11 (''(c * - d + e + f) Forecast (£ million)''), GBP million. The table states each row''s unit in its label. - Source: DESNZ, OBR' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 6 (''Total + fiscally neutral receipts''), GBP billion. The unit cell says ''£ million'', but the cells are GBP + billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every + year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the + cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing + (PSNB) impact from these receipts. 1 The environmental levies included in this table are only those + that generate receipts, and are fully offset in spending. As a result, the total does not align + with Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully + offset in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued + in this table, are typically fiscally neutral schemes however are not fiscally neutral in every + year of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) + are used to fund the green gas support scheme and so these directly offset in their respective forecasts.' unit: gbp aggregation: sum - value_scale: 1000000 + value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2027 - record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2027.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2027 +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2027 provenance_class: model_output assertion: source_projection - sheet_name: '4.21' + sheet_name: '4.22' period_type: fiscal_year period: 2027 period_coverage: @@ -92395,49 +92223,62 @@ record_sets: geography_level: country geography_name: United Kingdom geography_vintage: current - entity: institutional_sector - entity_role: electricity_generators + entity: person + entity_role: resident_population domain: public_sector_finances groupby_dimension: obr.efo_line rows: - - value_id: contracts_for_difference_drivers_c_d_e_f_forecast_gbp_million - label: (c * d + e + f) Forecast (£ million) + - value_id: fiscally_neutral_receipts_total_fiscally_neutral_receipts + label: Total fiscally neutral receipts ordinal: 0 - row_number: 11 + row_number: 6 expected_row_header_column: B - expected_row_header: (c * d + e + f) Forecast (£ million) + expected_row_header: Total fiscally neutral receipts table_record_kind: total guard_cells: - column: B row: 2 - expected_value: 4.21 Contracts for difference forecast drivers + expected_value: 4.22 Fiscally neutral receipts label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell measures: - measure_id: amount - label: (c * d + e + f) Forecast (£ million), FY2027-28 + label: Total fiscally neutral receipts, FY2027-28 ordinal: 0 column: D source_column_id: amount - expected_column_header_row: 4 + expected_column_header_row: 5 expected_column_header: 2027-28 - concept: obr.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million - source_concept: obr.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million + concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts + source_concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts concept_relation: source_label concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 11 (''(c * - d + e + f) Forecast (£ million)''), GBP million. The table states each row''s unit in its label. - Source: DESNZ, OBR' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 6 (''Total + fiscally neutral receipts''), GBP billion. The unit cell says ''£ million'', but the cells are GBP + billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every + year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the + cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing + (PSNB) impact from these receipts. 1 The environmental levies included in this table are only those + that generate receipts, and are fully offset in spending. As a result, the total does not align + with Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully + offset in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued + in this table, are typically fiscally neutral schemes however are not fiscally neutral in every + year of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) + are used to fund the green gas support scheme and so these directly offset in their respective forecasts.' unit: gbp aggregation: sum - value_scale: 1000000 + value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2028 - record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2028.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2028 +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2028 provenance_class: model_output assertion: source_projection - sheet_name: '4.21' + sheet_name: '4.22' period_type: fiscal_year period: 2028 period_coverage: @@ -92449,49 +92290,62 @@ record_sets: geography_level: country geography_name: United Kingdom geography_vintage: current - entity: institutional_sector - entity_role: electricity_generators + entity: person + entity_role: resident_population domain: public_sector_finances groupby_dimension: obr.efo_line rows: - - value_id: contracts_for_difference_drivers_c_d_e_f_forecast_gbp_million - label: (c * d + e + f) Forecast (£ million) + - value_id: fiscally_neutral_receipts_total_fiscally_neutral_receipts + label: Total fiscally neutral receipts ordinal: 0 - row_number: 11 + row_number: 6 expected_row_header_column: B - expected_row_header: (c * d + e + f) Forecast (£ million) + expected_row_header: Total fiscally neutral receipts table_record_kind: total guard_cells: - column: B row: 2 - expected_value: 4.21 Contracts for difference forecast drivers + expected_value: 4.22 Fiscally neutral receipts label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell measures: - measure_id: amount - label: (c * d + e + f) Forecast (£ million), FY2028-29 + label: Total fiscally neutral receipts, FY2028-29 ordinal: 0 column: E source_column_id: amount - expected_column_header_row: 4 + expected_column_header_row: 5 expected_column_header: 2028-29 - concept: obr.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million - source_concept: obr.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million + concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts + source_concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts concept_relation: source_label concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 11 (''(c * - d + e + f) Forecast (£ million)''), GBP million. The table states each row''s unit in its label. - Source: DESNZ, OBR' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 6 (''Total + fiscally neutral receipts''), GBP billion. The unit cell says ''£ million'', but the cells are GBP + billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every + year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the + cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing + (PSNB) impact from these receipts. 1 The environmental levies included in this table are only those + that generate receipts, and are fully offset in spending. As a result, the total does not align + with Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully + offset in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued + in this table, are typically fiscally neutral schemes however are not fiscally neutral in every + year of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) + are used to fund the green gas support scheme and so these directly offset in their respective forecasts.' unit: gbp aggregation: sum - value_scale: 1000000 + value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2029 - record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2029.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2029 +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2029 provenance_class: model_output assertion: source_projection - sheet_name: '4.21' + sheet_name: '4.22' period_type: fiscal_year period: 2029 period_coverage: @@ -92503,49 +92357,62 @@ record_sets: geography_level: country geography_name: United Kingdom geography_vintage: current - entity: institutional_sector - entity_role: electricity_generators + entity: person + entity_role: resident_population domain: public_sector_finances groupby_dimension: obr.efo_line rows: - - value_id: contracts_for_difference_drivers_c_d_e_f_forecast_gbp_million - label: (c * d + e + f) Forecast (£ million) + - value_id: fiscally_neutral_receipts_total_fiscally_neutral_receipts + label: Total fiscally neutral receipts ordinal: 0 - row_number: 11 + row_number: 6 expected_row_header_column: B - expected_row_header: (c * d + e + f) Forecast (£ million) + expected_row_header: Total fiscally neutral receipts table_record_kind: total guard_cells: - column: B row: 2 - expected_value: 4.21 Contracts for difference forecast drivers + expected_value: 4.22 Fiscally neutral receipts label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell measures: - measure_id: amount - label: (c * d + e + f) Forecast (£ million), FY2029-30 + label: Total fiscally neutral receipts, FY2029-30 ordinal: 0 column: F source_column_id: amount - expected_column_header_row: 4 + expected_column_header_row: 5 expected_column_header: 2029-30 - concept: obr.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million - source_concept: obr.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million + concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts + source_concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts concept_relation: source_label concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 11 (''(c * - d + e + f) Forecast (£ million)''), GBP million. The table states each row''s unit in its label. - Source: DESNZ, OBR' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 6 (''Total + fiscally neutral receipts''), GBP billion. The unit cell says ''£ million'', but the cells are GBP + billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every + year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the + cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing + (PSNB) impact from these receipts. 1 The environmental levies included in this table are only those + that generate receipts, and are fully offset in spending. As a result, the total does not align + with Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully + offset in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued + in this table, are typically fiscally neutral schemes however are not fiscally neutral in every + year of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) + are used to fund the green gas support scheme and so these directly offset in their respective forecasts.' unit: gbp aggregation: sum - value_scale: 1000000 + value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2030 - record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2030.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2030 +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2030 provenance_class: model_output assertion: source_projection - sheet_name: '4.21' + sheet_name: '4.22' period_type: fiscal_year period: 2030 period_coverage: @@ -92557,49 +92424,62 @@ record_sets: geography_level: country geography_name: United Kingdom geography_vintage: current - entity: institutional_sector - entity_role: electricity_generators + entity: person + entity_role: resident_population domain: public_sector_finances groupby_dimension: obr.efo_line rows: - - value_id: contracts_for_difference_drivers_c_d_e_f_forecast_gbp_million - label: (c * d + e + f) Forecast (£ million) + - value_id: fiscally_neutral_receipts_total_fiscally_neutral_receipts + label: Total fiscally neutral receipts ordinal: 0 - row_number: 11 + row_number: 6 expected_row_header_column: B - expected_row_header: (c * d + e + f) Forecast (£ million) + expected_row_header: Total fiscally neutral receipts table_record_kind: total guard_cells: - column: B row: 2 - expected_value: 4.21 Contracts for difference forecast drivers + expected_value: 4.22 Fiscally neutral receipts label: table title + - column: C + row: 3 + expected_value: £ million + label: unit cell measures: - measure_id: amount - label: (c * d + e + f) Forecast (£ million), FY2030-31 + label: Total fiscally neutral receipts, FY2030-31 ordinal: 0 column: G source_column_id: amount - expected_column_header_row: 4 + expected_column_header_row: 5 expected_column_header: 2030-31 - concept: obr.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million - source_concept: obr.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million + concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts + source_concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts concept_relation: source_label concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 11 (''(c * - d + e + f) Forecast (£ million)''), GBP million. The table states each row''s unit in its label. - Source: DESNZ, OBR' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 6 (''Total + fiscally neutral receipts''), GBP billion. The unit cell says ''£ million'', but the cells are GBP + billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every + year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the + cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing + (PSNB) impact from these receipts. 1 The environmental levies included in this table are only those + that generate receipts, and are fully offset in spending. As a result, the total does not align + with Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully + offset in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued + in this table, are typically fiscally neutral schemes however are not fiscally neutral in every + year of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) + are used to fund the green gas support scheme and so these directly offset in their respective forecasts.' unit: gbp aggregation: sum - value_scale: 1000000 + value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2031 - record_set_spec_id: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2031.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million.fy2031 +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2031 provenance_class: model_output assertion: source_projection - sheet_name: '4.21' + sheet_name: '4.22' period_type: fiscal_year period: 2031 period_coverage: @@ -92611,60 +92491,6 @@ record_sets: geography_level: country geography_name: United Kingdom geography_vintage: current - entity: institutional_sector - entity_role: electricity_generators - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: contracts_for_difference_drivers_c_d_e_f_forecast_gbp_million - label: (c * d + e + f) Forecast (£ million) - ordinal: 0 - row_number: 11 - expected_row_header_column: B - expected_row_header: (c * d + e + f) Forecast (£ million) - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.21 Contracts for difference forecast drivers - label: table title - measures: - - measure_id: amount - label: (c * d + e + f) Forecast (£ million), FY2031-32 - ordinal: 0 - column: H - source_column_id: amount - expected_column_header_row: 4 - expected_column_header: 2031-32 - concept: obr.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million - source_concept: obr.contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.21, row 11 (''(c * - d + e + f) Forecast (£ million)''), GBP million. The table states each row''s unit in its label. - Source: DESNZ, OBR' - unit: gbp - aggregation: sum - value_scale: 1000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2026 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2026.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2026 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2026 - period_coverage: - start_date: '2026-04-01' - end_date: '2027-03-31' - basis: fiscal - source_period_label: 2026-27 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current entity: person entity_role: resident_population domain: public_sector_finances @@ -92688,3587 +92514,36 @@ record_sets: label: unit cell measures: - measure_id: amount - label: Total fiscally neutral receipts, FY2026-27 - ordinal: 0 - column: C - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2026-27 - concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts - source_concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 6 (''Total - fiscally neutral receipts''), GBP billion. The unit cell says ''£ million'', but the cells are GBP - billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every - year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the - cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing - (PSNB) impact from these receipts. 1 The environmental levies included in this table are only those - that generate receipts, and are fully offset in spending. As a result, the total does not align - with Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully - offset in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued - in this table, are typically fiscally neutral schemes however are not fiscally neutral in every - year of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) - are used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2027 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2027.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2027 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2027 - period_coverage: - start_date: '2027-04-01' - end_date: '2028-03-31' - basis: fiscal - source_period_label: 2027-28 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_total_fiscally_neutral_receipts - label: Total fiscally neutral receipts - ordinal: 0 - row_number: 6 - expected_row_header_column: B - expected_row_header: Total fiscally neutral receipts - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Total fiscally neutral receipts, FY2027-28 - ordinal: 0 - column: D - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2027-28 - concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts - source_concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 6 (''Total - fiscally neutral receipts''), GBP billion. The unit cell says ''£ million'', but the cells are GBP - billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every - year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the - cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing - (PSNB) impact from these receipts. 1 The environmental levies included in this table are only those - that generate receipts, and are fully offset in spending. As a result, the total does not align - with Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully - offset in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued - in this table, are typically fiscally neutral schemes however are not fiscally neutral in every - year of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) - are used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2028 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2028.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2028 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2028 - period_coverage: - start_date: '2028-04-01' - end_date: '2029-03-31' - basis: fiscal - source_period_label: 2028-29 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_total_fiscally_neutral_receipts - label: Total fiscally neutral receipts - ordinal: 0 - row_number: 6 - expected_row_header_column: B - expected_row_header: Total fiscally neutral receipts - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Total fiscally neutral receipts, FY2028-29 - ordinal: 0 - column: E - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2028-29 - concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts - source_concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 6 (''Total - fiscally neutral receipts''), GBP billion. The unit cell says ''£ million'', but the cells are GBP - billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every - year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the - cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing - (PSNB) impact from these receipts. 1 The environmental levies included in this table are only those - that generate receipts, and are fully offset in spending. As a result, the total does not align - with Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully - offset in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued - in this table, are typically fiscally neutral schemes however are not fiscally neutral in every - year of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) - are used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2029 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2029.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2029 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2029 - period_coverage: - start_date: '2029-04-01' - end_date: '2030-03-31' - basis: fiscal - source_period_label: 2029-30 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_total_fiscally_neutral_receipts - label: Total fiscally neutral receipts - ordinal: 0 - row_number: 6 - expected_row_header_column: B - expected_row_header: Total fiscally neutral receipts - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Total fiscally neutral receipts, FY2029-30 - ordinal: 0 - column: F - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2029-30 - concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts - source_concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 6 (''Total - fiscally neutral receipts''), GBP billion. The unit cell says ''£ million'', but the cells are GBP - billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every - year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the - cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing - (PSNB) impact from these receipts. 1 The environmental levies included in this table are only those - that generate receipts, and are fully offset in spending. As a result, the total does not align - with Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully - offset in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued - in this table, are typically fiscally neutral schemes however are not fiscally neutral in every - year of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) - are used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2030 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2030.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2030 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2030 - period_coverage: - start_date: '2030-04-01' - end_date: '2031-03-31' - basis: fiscal - source_period_label: 2030-31 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_total_fiscally_neutral_receipts - label: Total fiscally neutral receipts - ordinal: 0 - row_number: 6 - expected_row_header_column: B - expected_row_header: Total fiscally neutral receipts - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Total fiscally neutral receipts, FY2030-31 - ordinal: 0 - column: G - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2030-31 - concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts - source_concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 6 (''Total - fiscally neutral receipts''), GBP billion. The unit cell says ''£ million'', but the cells are GBP - billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every - year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the - cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing - (PSNB) impact from these receipts. 1 The environmental levies included in this table are only those - that generate receipts, and are fully offset in spending. As a result, the total does not align - with Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully - offset in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued - in this table, are typically fiscally neutral schemes however are not fiscally neutral in every - year of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) - are used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2031 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2031.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2031 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2031 - period_coverage: - start_date: '2031-04-01' - end_date: '2032-03-31' - basis: fiscal - source_period_label: 2031-32 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_total_fiscally_neutral_receipts - label: Total fiscally neutral receipts - ordinal: 0 - row_number: 6 - expected_row_header_column: B - expected_row_header: Total fiscally neutral receipts - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Total fiscally neutral receipts, FY2031-32 - ordinal: 0 - column: H - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2031-32 - concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts - source_concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 6 (''Total - fiscally neutral receipts''), GBP billion. The unit cell says ''£ million'', but the cells are GBP - billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every - year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the - cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing - (PSNB) impact from these receipts. 1 The environmental levies included in this table are only those - that generate receipts, and are fully offset in spending. As a result, the total does not align - with Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully - offset in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued - in this table, are typically fiscally neutral schemes however are not fiscally neutral in every - year of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) - are used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2026 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2026.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2026 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2026 - period_coverage: - start_date: '2026-04-01' - end_date: '2027-03-31' - basis: fiscal - source_period_label: 2026-27 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_environmental_levies - label: Environmental levies1 - ordinal: 0 - row_number: 8 - expected_row_header_column: B - expected_row_header: Environmental levies1 - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Environmental levies1, FY2026-27 - ordinal: 0 - column: C - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2026-27 - concept: obr.fiscally_neutral_receipts.environmental_levies - source_concept: obr.fiscally_neutral_receipts.environmental_levies - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 8 (''Environmental - levies1''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT - refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table - covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a - guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2027 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2027.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2027 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2027 - period_coverage: - start_date: '2027-04-01' - end_date: '2028-03-31' - basis: fiscal - source_period_label: 2027-28 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_environmental_levies - label: Environmental levies1 - ordinal: 0 - row_number: 8 - expected_row_header_column: B - expected_row_header: Environmental levies1 - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Environmental levies1, FY2027-28 - ordinal: 0 - column: D - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2027-28 - concept: obr.fiscally_neutral_receipts.environmental_levies - source_concept: obr.fiscally_neutral_receipts.environmental_levies - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 8 (''Environmental - levies1''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT - refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table - covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a - guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2028 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2028.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2028 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2028 - period_coverage: - start_date: '2028-04-01' - end_date: '2029-03-31' - basis: fiscal - source_period_label: 2028-29 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_environmental_levies - label: Environmental levies1 - ordinal: 0 - row_number: 8 - expected_row_header_column: B - expected_row_header: Environmental levies1 - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Environmental levies1, FY2028-29 - ordinal: 0 - column: E - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2028-29 - concept: obr.fiscally_neutral_receipts.environmental_levies - source_concept: obr.fiscally_neutral_receipts.environmental_levies - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 8 (''Environmental - levies1''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT - refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table - covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a - guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2029 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2029.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2029 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2029 - period_coverage: - start_date: '2029-04-01' - end_date: '2030-03-31' - basis: fiscal - source_period_label: 2029-30 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_environmental_levies - label: Environmental levies1 - ordinal: 0 - row_number: 8 - expected_row_header_column: B - expected_row_header: Environmental levies1 - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Environmental levies1, FY2029-30 - ordinal: 0 - column: F - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2029-30 - concept: obr.fiscally_neutral_receipts.environmental_levies - source_concept: obr.fiscally_neutral_receipts.environmental_levies - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 8 (''Environmental - levies1''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT - refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table - covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a - guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2030 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2030.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2030 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2030 - period_coverage: - start_date: '2030-04-01' - end_date: '2031-03-31' - basis: fiscal - source_period_label: 2030-31 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_environmental_levies - label: Environmental levies1 - ordinal: 0 - row_number: 8 - expected_row_header_column: B - expected_row_header: Environmental levies1 - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Environmental levies1, FY2030-31 - ordinal: 0 - column: G - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2030-31 - concept: obr.fiscally_neutral_receipts.environmental_levies - source_concept: obr.fiscally_neutral_receipts.environmental_levies - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 8 (''Environmental - levies1''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT - refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table - covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a - guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2031 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2031.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2031 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2031 - period_coverage: - start_date: '2031-04-01' - end_date: '2032-03-31' - basis: fiscal - source_period_label: 2031-32 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_environmental_levies - label: Environmental levies1 - ordinal: 0 - row_number: 8 - expected_row_header_column: B - expected_row_header: Environmental levies1 - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Environmental levies1, FY2031-32 - ordinal: 0 - column: H - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2031-32 - concept: obr.fiscally_neutral_receipts.environmental_levies - source_concept: obr.fiscally_neutral_receipts.environmental_levies - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 8 (''Environmental - levies1''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT - refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table - covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a - guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2026 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2026.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2026 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2026 - period_coverage: - start_date: '2026-04-01' - end_date: '2027-03-31' - basis: fiscal - source_period_label: 2026-27 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_contracts_for_difference - label: Contracts for difference - ordinal: 0 - row_number: 10 - expected_row_header_column: B - expected_row_header: Contracts for difference - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Contracts for difference, FY2026-27 - ordinal: 0 - column: C - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2026-27 - concept: obr.fiscally_neutral_receipts.contracts_for_difference - source_concept: obr.fiscally_neutral_receipts.contracts_for_difference - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 10 (''Contracts - for difference''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: - ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this - table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept - as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2027 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2027.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2027 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2027 - period_coverage: - start_date: '2027-04-01' - end_date: '2028-03-31' - basis: fiscal - source_period_label: 2027-28 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_contracts_for_difference - label: Contracts for difference - ordinal: 0 - row_number: 10 - expected_row_header_column: B - expected_row_header: Contracts for difference - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Contracts for difference, FY2027-28 - ordinal: 0 - column: D - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2027-28 - concept: obr.fiscally_neutral_receipts.contracts_for_difference - source_concept: obr.fiscally_neutral_receipts.contracts_for_difference - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 10 (''Contracts - for difference''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: - ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this - table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept - as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2028 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2028.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2028 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2028 - period_coverage: - start_date: '2028-04-01' - end_date: '2029-03-31' - basis: fiscal - source_period_label: 2028-29 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_contracts_for_difference - label: Contracts for difference - ordinal: 0 - row_number: 10 - expected_row_header_column: B - expected_row_header: Contracts for difference - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Contracts for difference, FY2028-29 - ordinal: 0 - column: E - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2028-29 - concept: obr.fiscally_neutral_receipts.contracts_for_difference - source_concept: obr.fiscally_neutral_receipts.contracts_for_difference - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 10 (''Contracts - for difference''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: - ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this - table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept - as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2029 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2029.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2029 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2029 - period_coverage: - start_date: '2029-04-01' - end_date: '2030-03-31' - basis: fiscal - source_period_label: 2029-30 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_contracts_for_difference - label: Contracts for difference - ordinal: 0 - row_number: 10 - expected_row_header_column: B - expected_row_header: Contracts for difference - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Contracts for difference, FY2029-30 - ordinal: 0 - column: F - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2029-30 - concept: obr.fiscally_neutral_receipts.contracts_for_difference - source_concept: obr.fiscally_neutral_receipts.contracts_for_difference - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 10 (''Contracts - for difference''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: - ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this - table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept - as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2030 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2030.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2030 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2030 - period_coverage: - start_date: '2030-04-01' - end_date: '2031-03-31' - basis: fiscal - source_period_label: 2030-31 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_contracts_for_difference - label: Contracts for difference - ordinal: 0 - row_number: 10 - expected_row_header_column: B - expected_row_header: Contracts for difference - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Contracts for difference, FY2030-31 - ordinal: 0 - column: G - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2030-31 - concept: obr.fiscally_neutral_receipts.contracts_for_difference - source_concept: obr.fiscally_neutral_receipts.contracts_for_difference - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 10 (''Contracts - for difference''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: - ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this - table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept - as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2031 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2031.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.contracts_for_difference.fy2031 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2031 - period_coverage: - start_date: '2031-04-01' - end_date: '2032-03-31' - basis: fiscal - source_period_label: 2031-32 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_contracts_for_difference - label: Contracts for difference - ordinal: 0 - row_number: 10 - expected_row_header_column: B - expected_row_header: Contracts for difference - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Contracts for difference, FY2031-32 - ordinal: 0 - column: H - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2031-32 - concept: obr.fiscally_neutral_receipts.contracts_for_difference - source_concept: obr.fiscally_neutral_receipts.contracts_for_difference - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 10 (''Contracts - for difference''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: - ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this - table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept - as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2026 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2026.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2026 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2026 - period_coverage: - start_date: '2026-04-01' - end_date: '2027-03-31' - basis: fiscal - source_period_label: 2026-27 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_renewables_obligation - label: Renewables obligation - ordinal: 0 - row_number: 11 - expected_row_header_column: B - expected_row_header: Renewables obligation - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Renewables obligation, FY2026-27 - ordinal: 0 - column: C - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2026-27 - concept: obr.fiscally_neutral_receipts.renewables_obligation - source_concept: obr.fiscally_neutral_receipts.renewables_obligation - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 11 (''Renewables - obligation''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT - refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table - covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a - guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2027 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2027.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2027 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2027 - period_coverage: - start_date: '2027-04-01' - end_date: '2028-03-31' - basis: fiscal - source_period_label: 2027-28 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_renewables_obligation - label: Renewables obligation - ordinal: 0 - row_number: 11 - expected_row_header_column: B - expected_row_header: Renewables obligation - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Renewables obligation, FY2027-28 - ordinal: 0 - column: D - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2027-28 - concept: obr.fiscally_neutral_receipts.renewables_obligation - source_concept: obr.fiscally_neutral_receipts.renewables_obligation - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 11 (''Renewables - obligation''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT - refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table - covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a - guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2028 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2028.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2028 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2028 - period_coverage: - start_date: '2028-04-01' - end_date: '2029-03-31' - basis: fiscal - source_period_label: 2028-29 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_renewables_obligation - label: Renewables obligation - ordinal: 0 - row_number: 11 - expected_row_header_column: B - expected_row_header: Renewables obligation - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Renewables obligation, FY2028-29 - ordinal: 0 - column: E - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2028-29 - concept: obr.fiscally_neutral_receipts.renewables_obligation - source_concept: obr.fiscally_neutral_receipts.renewables_obligation - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 11 (''Renewables - obligation''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT - refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table - covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a - guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2029 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2029.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2029 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2029 - period_coverage: - start_date: '2029-04-01' - end_date: '2030-03-31' - basis: fiscal - source_period_label: 2029-30 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_renewables_obligation - label: Renewables obligation - ordinal: 0 - row_number: 11 - expected_row_header_column: B - expected_row_header: Renewables obligation - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Renewables obligation, FY2029-30 - ordinal: 0 - column: F - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2029-30 - concept: obr.fiscally_neutral_receipts.renewables_obligation - source_concept: obr.fiscally_neutral_receipts.renewables_obligation - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 11 (''Renewables - obligation''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT - refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table - covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a - guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2030 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2030.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2030 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2030 - period_coverage: - start_date: '2030-04-01' - end_date: '2031-03-31' - basis: fiscal - source_period_label: 2030-31 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_renewables_obligation - label: Renewables obligation - ordinal: 0 - row_number: 11 - expected_row_header_column: B - expected_row_header: Renewables obligation - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Renewables obligation, FY2030-31 - ordinal: 0 - column: G - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2030-31 - concept: obr.fiscally_neutral_receipts.renewables_obligation - source_concept: obr.fiscally_neutral_receipts.renewables_obligation - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 11 (''Renewables - obligation''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT - refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table - covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a - guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2031 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2031.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.renewables_obligation.fy2031 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2031 - period_coverage: - start_date: '2031-04-01' - end_date: '2032-03-31' - basis: fiscal - source_period_label: 2031-32 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_renewables_obligation - label: Renewables obligation - ordinal: 0 - row_number: 11 - expected_row_header_column: B - expected_row_header: Renewables obligation - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Renewables obligation, FY2031-32 - ordinal: 0 - column: H - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2031-32 - concept: obr.fiscally_neutral_receipts.renewables_obligation - source_concept: obr.fiscally_neutral_receipts.renewables_obligation - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 11 (''Renewables - obligation''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT - refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table - covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a - guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2026 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2026.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2026 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2026 - period_coverage: - start_date: '2026-04-01' - end_date: '2027-03-31' - basis: fiscal - source_period_label: 2026-27 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_capacity_markets - label: Capacity markets - ordinal: 0 - row_number: 12 - expected_row_header_column: B - expected_row_header: Capacity markets - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Capacity markets, FY2026-27 - ordinal: 0 - column: C - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2026-27 - concept: obr.fiscally_neutral_receipts.capacity_markets - source_concept: obr.fiscally_neutral_receipts.capacity_markets - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 12 (''Capacity - markets''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT - refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table - covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a - guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2027 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2027.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2027 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2027 - period_coverage: - start_date: '2027-04-01' - end_date: '2028-03-31' - basis: fiscal - source_period_label: 2027-28 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_capacity_markets - label: Capacity markets - ordinal: 0 - row_number: 12 - expected_row_header_column: B - expected_row_header: Capacity markets - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Capacity markets, FY2027-28 - ordinal: 0 - column: D - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2027-28 - concept: obr.fiscally_neutral_receipts.capacity_markets - source_concept: obr.fiscally_neutral_receipts.capacity_markets - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 12 (''Capacity - markets''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT - refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table - covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a - guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2028 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2028.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2028 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2028 - period_coverage: - start_date: '2028-04-01' - end_date: '2029-03-31' - basis: fiscal - source_period_label: 2028-29 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_capacity_markets - label: Capacity markets - ordinal: 0 - row_number: 12 - expected_row_header_column: B - expected_row_header: Capacity markets - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Capacity markets, FY2028-29 - ordinal: 0 - column: E - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2028-29 - concept: obr.fiscally_neutral_receipts.capacity_markets - source_concept: obr.fiscally_neutral_receipts.capacity_markets - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 12 (''Capacity - markets''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT - refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table - covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a - guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2029 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2029.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2029 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2029 - period_coverage: - start_date: '2029-04-01' - end_date: '2030-03-31' - basis: fiscal - source_period_label: 2029-30 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_capacity_markets - label: Capacity markets - ordinal: 0 - row_number: 12 - expected_row_header_column: B - expected_row_header: Capacity markets - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Capacity markets, FY2029-30 - ordinal: 0 - column: F - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2029-30 - concept: obr.fiscally_neutral_receipts.capacity_markets - source_concept: obr.fiscally_neutral_receipts.capacity_markets - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 12 (''Capacity - markets''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT - refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table - covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a - guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2030 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2030.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2030 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2030 - period_coverage: - start_date: '2030-04-01' - end_date: '2031-03-31' - basis: fiscal - source_period_label: 2030-31 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_capacity_markets - label: Capacity markets - ordinal: 0 - row_number: 12 - expected_row_header_column: B - expected_row_header: Capacity markets - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Capacity markets, FY2030-31 - ordinal: 0 - column: G - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2030-31 - concept: obr.fiscally_neutral_receipts.capacity_markets - source_concept: obr.fiscally_neutral_receipts.capacity_markets - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 12 (''Capacity - markets''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT - refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table - covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a - guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2031 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2031.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.capacity_markets.fy2031 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2031 - period_coverage: - start_date: '2031-04-01' - end_date: '2032-03-31' - basis: fiscal - source_period_label: 2031-32 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_capacity_markets - label: Capacity markets - ordinal: 0 - row_number: 12 - expected_row_header_column: B - expected_row_header: Capacity markets - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Capacity markets, FY2031-32 - ordinal: 0 - column: H - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2031-32 - concept: obr.fiscally_neutral_receipts.capacity_markets - source_concept: obr.fiscally_neutral_receipts.capacity_markets - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 12 (''Capacity - markets''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT - refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table - covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a - guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2026 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2026.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2026 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2026 - period_coverage: - start_date: '2026-04-01' - end_date: '2027-03-31' - basis: fiscal - source_period_label: 2026-27 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_green_gas_levy - label: Green gas levy - ordinal: 0 - row_number: 13 - expected_row_header_column: B - expected_row_header: Green gas levy - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Green gas levy, FY2026-27 - ordinal: 0 - column: C - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2026-27 - concept: obr.fiscally_neutral_receipts.green_gas_levy - source_concept: obr.fiscally_neutral_receipts.green_gas_levy - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 13 (''Green - gas levy''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT - refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table - covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a - guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2027 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2027.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2027 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2027 - period_coverage: - start_date: '2027-04-01' - end_date: '2028-03-31' - basis: fiscal - source_period_label: 2027-28 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_green_gas_levy - label: Green gas levy - ordinal: 0 - row_number: 13 - expected_row_header_column: B - expected_row_header: Green gas levy - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Green gas levy, FY2027-28 - ordinal: 0 - column: D - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2027-28 - concept: obr.fiscally_neutral_receipts.green_gas_levy - source_concept: obr.fiscally_neutral_receipts.green_gas_levy - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 13 (''Green - gas levy''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT - refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table - covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a - guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2028 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2028.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2028 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2028 - period_coverage: - start_date: '2028-04-01' - end_date: '2029-03-31' - basis: fiscal - source_period_label: 2028-29 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_green_gas_levy - label: Green gas levy - ordinal: 0 - row_number: 13 - expected_row_header_column: B - expected_row_header: Green gas levy - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Green gas levy, FY2028-29 - ordinal: 0 - column: E - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2028-29 - concept: obr.fiscally_neutral_receipts.green_gas_levy - source_concept: obr.fiscally_neutral_receipts.green_gas_levy - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 13 (''Green - gas levy''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT - refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table - covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a - guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2029 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2029.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2029 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2029 - period_coverage: - start_date: '2029-04-01' - end_date: '2030-03-31' - basis: fiscal - source_period_label: 2029-30 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_green_gas_levy - label: Green gas levy - ordinal: 0 - row_number: 13 - expected_row_header_column: B - expected_row_header: Green gas levy - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Green gas levy, FY2029-30 - ordinal: 0 - column: F - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2029-30 - concept: obr.fiscally_neutral_receipts.green_gas_levy - source_concept: obr.fiscally_neutral_receipts.green_gas_levy - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 13 (''Green - gas levy''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT - refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table - covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a - guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2030 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2030.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2030 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2030 - period_coverage: - start_date: '2030-04-01' - end_date: '2031-03-31' - basis: fiscal - source_period_label: 2030-31 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_green_gas_levy - label: Green gas levy - ordinal: 0 - row_number: 13 - expected_row_header_column: B - expected_row_header: Green gas levy - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Green gas levy, FY2030-31 - ordinal: 0 - column: G - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2030-31 - concept: obr.fiscally_neutral_receipts.green_gas_levy - source_concept: obr.fiscally_neutral_receipts.green_gas_levy - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 13 (''Green - gas levy''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT - refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table - covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a - guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2031 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2031.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.green_gas_levy.fy2031 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2031 - period_coverage: - start_date: '2031-04-01' - end_date: '2032-03-31' - basis: fiscal - source_period_label: 2031-32 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_green_gas_levy - label: Green gas levy - ordinal: 0 - row_number: 13 - expected_row_header_column: B - expected_row_header: Green gas levy - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Green gas levy, FY2031-32 - ordinal: 0 - column: H - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2031-32 - concept: obr.fiscally_neutral_receipts.green_gas_levy - source_concept: obr.fiscally_neutral_receipts.green_gas_levy - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 13 (''Green - gas levy''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT - refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table - covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a - guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2026 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2026.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2026 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2026 - period_coverage: - start_date: '2026-04-01' - end_date: '2027-03-31' - basis: fiscal - source_period_label: 2026-27 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_warm_homes_discount - label: Warm homes discount - ordinal: 0 - row_number: 14 - expected_row_header_column: B - expected_row_header: Warm homes discount - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Warm homes discount, FY2026-27 - ordinal: 0 - column: C - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2026-27 - concept: obr.fiscally_neutral_receipts.warm_homes_discount - source_concept: obr.fiscally_neutral_receipts.warm_homes_discount - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 14 (''Warm - homes discount''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: - ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this - table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept - as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2027 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2027.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2027 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2027 - period_coverage: - start_date: '2027-04-01' - end_date: '2028-03-31' - basis: fiscal - source_period_label: 2027-28 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_warm_homes_discount - label: Warm homes discount - ordinal: 0 - row_number: 14 - expected_row_header_column: B - expected_row_header: Warm homes discount - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Warm homes discount, FY2027-28 - ordinal: 0 - column: D - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2027-28 - concept: obr.fiscally_neutral_receipts.warm_homes_discount - source_concept: obr.fiscally_neutral_receipts.warm_homes_discount - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 14 (''Warm - homes discount''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: - ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this - table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept - as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2028 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2028.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2028 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2028 - period_coverage: - start_date: '2028-04-01' - end_date: '2029-03-31' - basis: fiscal - source_period_label: 2028-29 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_warm_homes_discount - label: Warm homes discount - ordinal: 0 - row_number: 14 - expected_row_header_column: B - expected_row_header: Warm homes discount - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Warm homes discount, FY2028-29 - ordinal: 0 - column: E - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2028-29 - concept: obr.fiscally_neutral_receipts.warm_homes_discount - source_concept: obr.fiscally_neutral_receipts.warm_homes_discount - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 14 (''Warm - homes discount''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: - ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this - table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept - as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2029 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2029.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2029 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2029 - period_coverage: - start_date: '2029-04-01' - end_date: '2030-03-31' - basis: fiscal - source_period_label: 2029-30 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_warm_homes_discount - label: Warm homes discount - ordinal: 0 - row_number: 14 - expected_row_header_column: B - expected_row_header: Warm homes discount - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Warm homes discount, FY2029-30 - ordinal: 0 - column: F - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2029-30 - concept: obr.fiscally_neutral_receipts.warm_homes_discount - source_concept: obr.fiscally_neutral_receipts.warm_homes_discount - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 14 (''Warm - homes discount''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: - ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this - table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept - as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2030 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2030.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2030 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2030 - period_coverage: - start_date: '2030-04-01' - end_date: '2031-03-31' - basis: fiscal - source_period_label: 2030-31 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_warm_homes_discount - label: Warm homes discount - ordinal: 0 - row_number: 14 - expected_row_header_column: B - expected_row_header: Warm homes discount - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Warm homes discount, FY2030-31 - ordinal: 0 - column: G - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2030-31 - concept: obr.fiscally_neutral_receipts.warm_homes_discount - source_concept: obr.fiscally_neutral_receipts.warm_homes_discount - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 14 (''Warm - homes discount''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: - ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this - table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept - as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2031 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2031.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.warm_homes_discount.fy2031 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2031 - period_coverage: - start_date: '2031-04-01' - end_date: '2032-03-31' - basis: fiscal - source_period_label: 2031-32 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_warm_homes_discount - label: Warm homes discount - ordinal: 0 - row_number: 14 - expected_row_header_column: B - expected_row_header: Warm homes discount - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Warm homes discount, FY2031-32 - ordinal: 0 - column: H - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2031-32 - concept: obr.fiscally_neutral_receipts.warm_homes_discount - source_concept: obr.fiscally_neutral_receipts.warm_homes_discount - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 14 (''Warm - homes discount''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: - ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this - table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept - as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2026 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2026.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2026 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2026 - period_coverage: - start_date: '2026-04-01' - end_date: '2027-03-31' - basis: fiscal - source_period_label: 2026-27 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_depreciation - label: Depreciation - ordinal: 0 - row_number: 15 - expected_row_header_column: B - expected_row_header: Depreciation - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Depreciation, FY2026-27 - ordinal: 0 - column: C - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2026-27 - concept: obr.fiscally_neutral_receipts.depreciation - source_concept: obr.fiscally_neutral_receipts.depreciation - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 15 (''Depreciation''), - GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' (row - 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, and - ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. Note: - In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact from - these receipts. 1 The environmental levies included in this table are only those that generate receipts, - and are fully offset in spending. As a result, the total does not align with Table 4.20. The renewable - heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, and so are - excluded. Contracts for difference and Renewables obligations, inclued in this table, are typically - fiscally neutral schemes however are not fiscally neutral in every year of the forecast period due - to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the green gas - support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2027 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2027.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2027 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2027 - period_coverage: - start_date: '2027-04-01' - end_date: '2028-03-31' - basis: fiscal - source_period_label: 2027-28 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_depreciation - label: Depreciation - ordinal: 0 - row_number: 15 - expected_row_header_column: B - expected_row_header: Depreciation - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Depreciation, FY2027-28 - ordinal: 0 - column: D - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2027-28 - concept: obr.fiscally_neutral_receipts.depreciation - source_concept: obr.fiscally_neutral_receipts.depreciation - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 15 (''Depreciation''), - GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' (row - 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, and - ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. Note: - In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact from - these receipts. 1 The environmental levies included in this table are only those that generate receipts, - and are fully offset in spending. As a result, the total does not align with Table 4.20. The renewable - heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, and so are - excluded. Contracts for difference and Renewables obligations, inclued in this table, are typically - fiscally neutral schemes however are not fiscally neutral in every year of the forecast period due - to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the green gas - support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2028 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2028.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2028 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2028 - period_coverage: - start_date: '2028-04-01' - end_date: '2029-03-31' - basis: fiscal - source_period_label: 2028-29 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_depreciation - label: Depreciation - ordinal: 0 - row_number: 15 - expected_row_header_column: B - expected_row_header: Depreciation - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Depreciation, FY2028-29 - ordinal: 0 - column: E - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2028-29 - concept: obr.fiscally_neutral_receipts.depreciation - source_concept: obr.fiscally_neutral_receipts.depreciation - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 15 (''Depreciation''), - GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' (row - 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, and - ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. Note: - In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact from - these receipts. 1 The environmental levies included in this table are only those that generate receipts, - and are fully offset in spending. As a result, the total does not align with Table 4.20. The renewable - heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, and so are - excluded. Contracts for difference and Renewables obligations, inclued in this table, are typically - fiscally neutral schemes however are not fiscally neutral in every year of the forecast period due - to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the green gas - support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2029 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2029.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2029 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2029 - period_coverage: - start_date: '2029-04-01' - end_date: '2030-03-31' - basis: fiscal - source_period_label: 2029-30 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_depreciation - label: Depreciation - ordinal: 0 - row_number: 15 - expected_row_header_column: B - expected_row_header: Depreciation - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Depreciation, FY2029-30 - ordinal: 0 - column: F - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2029-30 - concept: obr.fiscally_neutral_receipts.depreciation - source_concept: obr.fiscally_neutral_receipts.depreciation - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 15 (''Depreciation''), - GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' (row - 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, and - ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. Note: - In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact from - these receipts. 1 The environmental levies included in this table are only those that generate receipts, - and are fully offset in spending. As a result, the total does not align with Table 4.20. The renewable - heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, and so are - excluded. Contracts for difference and Renewables obligations, inclued in this table, are typically - fiscally neutral schemes however are not fiscally neutral in every year of the forecast period due - to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the green gas - support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2030 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2030.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2030 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2030 - period_coverage: - start_date: '2030-04-01' - end_date: '2031-03-31' - basis: fiscal - source_period_label: 2030-31 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_depreciation - label: Depreciation - ordinal: 0 - row_number: 15 - expected_row_header_column: B - expected_row_header: Depreciation - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Depreciation, FY2030-31 - ordinal: 0 - column: G - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2030-31 - concept: obr.fiscally_neutral_receipts.depreciation - source_concept: obr.fiscally_neutral_receipts.depreciation - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 15 (''Depreciation''), - GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' (row - 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, and - ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. Note: - In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact from - these receipts. 1 The environmental levies included in this table are only those that generate receipts, - and are fully offset in spending. As a result, the total does not align with Table 4.20. The renewable - heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, and so are - excluded. Contracts for difference and Renewables obligations, inclued in this table, are typically - fiscally neutral schemes however are not fiscally neutral in every year of the forecast period due - to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the green gas - support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2031 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2031.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2031 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2031 - period_coverage: - start_date: '2031-04-01' - end_date: '2032-03-31' - basis: fiscal - source_period_label: 2031-32 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_depreciation - label: Depreciation - ordinal: 0 - row_number: 15 - expected_row_header_column: B - expected_row_header: Depreciation - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Depreciation, FY2031-32 - ordinal: 0 - column: H - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2031-32 - concept: obr.fiscally_neutral_receipts.depreciation - source_concept: obr.fiscally_neutral_receipts.depreciation - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 15 (''Depreciation''), - GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' (row - 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, and - ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. Note: - In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact from - these receipts. 1 The environmental levies included in this table are only those that generate receipts, - and are fully offset in spending. As a result, the total does not align with Table 4.20. The renewable - heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, and so are - excluded. Contracts for difference and Renewables obligations, inclued in this table, are typically - fiscally neutral schemes however are not fiscally neutral in every year of the forecast period due - to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the green gas - support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2026 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2026.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2026 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2026 - period_coverage: - start_date: '2026-04-01' - end_date: '2027-03-31' - basis: fiscal - source_period_label: 2026-27 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_council_tax - label: Council tax - ordinal: 0 - row_number: 16 - expected_row_header_column: B - expected_row_header: Council tax - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Council tax, FY2026-27 - ordinal: 0 - column: C - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2026-27 - concept: obr.fiscally_neutral_receipts.council_tax - source_concept: obr.fiscally_neutral_receipts.council_tax - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 16 (''Council - tax''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' - (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, - and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. - Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact - from these receipts. 1 The environmental levies included in this table are only those that generate - receipts, and are fully offset in spending. As a result, the total does not align with Table 4.20. - The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, - and so are excluded. Contracts for difference and Renewables obligations, inclued in this table, - are typically fiscally neutral schemes however are not fiscally neutral in every year of the forecast - period due to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the - green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2027 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2027.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2027 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2027 - period_coverage: - start_date: '2027-04-01' - end_date: '2028-03-31' - basis: fiscal - source_period_label: 2027-28 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_council_tax - label: Council tax - ordinal: 0 - row_number: 16 - expected_row_header_column: B - expected_row_header: Council tax - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Council tax, FY2027-28 - ordinal: 0 - column: D - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2027-28 - concept: obr.fiscally_neutral_receipts.council_tax - source_concept: obr.fiscally_neutral_receipts.council_tax - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 16 (''Council - tax''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' - (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, - and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. - Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact - from these receipts. 1 The environmental levies included in this table are only those that generate - receipts, and are fully offset in spending. As a result, the total does not align with Table 4.20. - The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, - and so are excluded. Contracts for difference and Renewables obligations, inclued in this table, - are typically fiscally neutral schemes however are not fiscally neutral in every year of the forecast - period due to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the - green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2028 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2028.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2028 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2028 - period_coverage: - start_date: '2028-04-01' - end_date: '2029-03-31' - basis: fiscal - source_period_label: 2028-29 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_council_tax - label: Council tax - ordinal: 0 - row_number: 16 - expected_row_header_column: B - expected_row_header: Council tax - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Council tax, FY2028-29 - ordinal: 0 - column: E - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2028-29 - concept: obr.fiscally_neutral_receipts.council_tax - source_concept: obr.fiscally_neutral_receipts.council_tax - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 16 (''Council - tax''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' - (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, - and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. - Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact - from these receipts. 1 The environmental levies included in this table are only those that generate - receipts, and are fully offset in spending. As a result, the total does not align with Table 4.20. - The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, - and so are excluded. Contracts for difference and Renewables obligations, inclued in this table, - are typically fiscally neutral schemes however are not fiscally neutral in every year of the forecast - period due to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the - green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2029 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2029.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2029 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2029 - period_coverage: - start_date: '2029-04-01' - end_date: '2030-03-31' - basis: fiscal - source_period_label: 2029-30 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_council_tax - label: Council tax - ordinal: 0 - row_number: 16 - expected_row_header_column: B - expected_row_header: Council tax - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Council tax, FY2029-30 - ordinal: 0 - column: F - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2029-30 - concept: obr.fiscally_neutral_receipts.council_tax - source_concept: obr.fiscally_neutral_receipts.council_tax - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 16 (''Council - tax''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' - (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, - and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. - Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact - from these receipts. 1 The environmental levies included in this table are only those that generate - receipts, and are fully offset in spending. As a result, the total does not align with Table 4.20. - The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, - and so are excluded. Contracts for difference and Renewables obligations, inclued in this table, - are typically fiscally neutral schemes however are not fiscally neutral in every year of the forecast - period due to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the - green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2030 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2030.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2030 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2030 - period_coverage: - start_date: '2030-04-01' - end_date: '2031-03-31' - basis: fiscal - source_period_label: 2030-31 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_council_tax - label: Council tax - ordinal: 0 - row_number: 16 - expected_row_header_column: B - expected_row_header: Council tax - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Council tax, FY2030-31 - ordinal: 0 - column: G - source_column_id: amount - expected_column_header_row: 5 - expected_column_header: 2030-31 - concept: obr.fiscally_neutral_receipts.council_tax - source_concept: obr.fiscally_neutral_receipts.council_tax - concept_relation: source_label - concept_authority: obr - concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 16 (''Council - tax''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' - (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, - and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. - Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact - from these receipts. 1 The environmental levies included in this table are only those that generate - receipts, and are fully offset in spending. As a result, the total does not align with Table 4.20. - The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, - and so are excluded. Contracts for difference and Renewables obligations, inclued in this table, - are typically fiscally neutral schemes however are not fiscally neutral in every year of the forecast - period due to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the - green gas support scheme and so these directly offset in their respective forecasts.' - unit: gbp - aggregation: sum - value_scale: 1000000000 - expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2031 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2031.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2031 - provenance_class: model_output - assertion: source_projection - sheet_name: '4.22' - period_type: fiscal_year - period: 2031 - period_coverage: - start_date: '2031-04-01' - end_date: '2032-03-31' - basis: fiscal - source_period_label: 2031-32 - geography_id: K02000001 - geography_level: country - geography_name: United Kingdom - geography_vintage: current - entity: person - entity_role: resident_population - domain: public_sector_finances - groupby_dimension: obr.efo_line - rows: - - value_id: fiscally_neutral_receipts_council_tax - label: Council tax - ordinal: 0 - row_number: 16 - expected_row_header_column: B - expected_row_header: Council tax - table_record_kind: total - guard_cells: - - column: B - row: 2 - expected_value: 4.22 Fiscally neutral receipts - label: table title - - column: C - row: 3 - expected_value: £ million - label: unit cell - measures: - - measure_id: amount - label: Council tax, FY2031-32 + label: Total fiscally neutral receipts, FY2031-32 ordinal: 0 column: H source_column_id: amount expected_column_header_row: 5 expected_column_header: 2031-32 - concept: obr.fiscally_neutral_receipts.council_tax - source_concept: obr.fiscally_neutral_receipts.council_tax + concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts + source_concept: obr.fiscally_neutral_receipts.total_fiscally_neutral_receipts concept_relation: source_label concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 16 (''Council - tax''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' - (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, - and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. - Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact - from these receipts. 1 The environmental levies included in this table are only those that generate - receipts, and are fully offset in spending. As a result, the total does not align with Table 4.20. - The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, - and so are excluded. Contracts for difference and Renewables obligations, inclued in this table, - are typically fiscally neutral schemes however are not fiscally neutral in every year of the forecast - period due to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the - green gas support scheme and so these directly offset in their respective forecasts.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 6 (''Total + fiscally neutral receipts''), GBP billion. The unit cell says ''£ million'', but the cells are GBP + billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every + year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the + cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing + (PSNB) impact from these receipts. 1 The environmental levies included in this table are only those + that generate receipts, and are fully offset in spending. As a result, the total does not align + with Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully + offset in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued + in this table, are typically fiscally neutral schemes however are not fiscally neutral in every + year of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) + are used to fund the green gas support scheme and so these directly offset in their respective forecasts.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2026 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2026.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2026 +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2026 provenance_class: model_output assertion: source_projection sheet_name: '4.22' @@ -96288,12 +92563,12 @@ record_sets: domain: public_sector_finances groupby_dimension: obr.efo_line rows: - - value_id: fiscally_neutral_receipts_vat_refunds - label: VAT refunds + - value_id: fiscally_neutral_receipts_environmental_levies + label: Environmental levies1 ordinal: 0 - row_number: 17 + row_number: 8 expected_row_header_column: B - expected_row_header: VAT refunds + expected_row_header: Environmental levies1 table_record_kind: total guard_cells: - column: B @@ -96306,19 +92581,19 @@ record_sets: label: unit cell measures: - measure_id: amount - label: VAT refunds, FY2026-27 + label: Environmental levies1, FY2026-27 ordinal: 0 column: C source_column_id: amount expected_column_header_row: 5 expected_column_header: 2026-27 - concept: obr.fiscally_neutral_receipts.vat_refunds - source_concept: obr.fiscally_neutral_receipts.vat_refunds + concept: obr.fiscally_neutral_receipts.environmental_levies + source_concept: obr.fiscally_neutral_receipts.environmental_levies concept_relation: source_label concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 17 (''VAT - refunds''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 8 (''Environmental + levies1''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) @@ -96333,9 +92608,9 @@ record_sets: aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2027 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2027.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2027 +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2027 provenance_class: model_output assertion: source_projection sheet_name: '4.22' @@ -96355,12 +92630,12 @@ record_sets: domain: public_sector_finances groupby_dimension: obr.efo_line rows: - - value_id: fiscally_neutral_receipts_vat_refunds - label: VAT refunds + - value_id: fiscally_neutral_receipts_environmental_levies + label: Environmental levies1 ordinal: 0 - row_number: 17 + row_number: 8 expected_row_header_column: B - expected_row_header: VAT refunds + expected_row_header: Environmental levies1 table_record_kind: total guard_cells: - column: B @@ -96373,19 +92648,19 @@ record_sets: label: unit cell measures: - measure_id: amount - label: VAT refunds, FY2027-28 + label: Environmental levies1, FY2027-28 ordinal: 0 column: D source_column_id: amount expected_column_header_row: 5 expected_column_header: 2027-28 - concept: obr.fiscally_neutral_receipts.vat_refunds - source_concept: obr.fiscally_neutral_receipts.vat_refunds + concept: obr.fiscally_neutral_receipts.environmental_levies + source_concept: obr.fiscally_neutral_receipts.environmental_levies concept_relation: source_label concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 17 (''VAT - refunds''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 8 (''Environmental + levies1''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) @@ -96400,9 +92675,9 @@ record_sets: aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2028 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2028.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2028 +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2028 provenance_class: model_output assertion: source_projection sheet_name: '4.22' @@ -96422,12 +92697,12 @@ record_sets: domain: public_sector_finances groupby_dimension: obr.efo_line rows: - - value_id: fiscally_neutral_receipts_vat_refunds - label: VAT refunds + - value_id: fiscally_neutral_receipts_environmental_levies + label: Environmental levies1 ordinal: 0 - row_number: 17 + row_number: 8 expected_row_header_column: B - expected_row_header: VAT refunds + expected_row_header: Environmental levies1 table_record_kind: total guard_cells: - column: B @@ -96440,19 +92715,19 @@ record_sets: label: unit cell measures: - measure_id: amount - label: VAT refunds, FY2028-29 + label: Environmental levies1, FY2028-29 ordinal: 0 column: E source_column_id: amount expected_column_header_row: 5 expected_column_header: 2028-29 - concept: obr.fiscally_neutral_receipts.vat_refunds - source_concept: obr.fiscally_neutral_receipts.vat_refunds + concept: obr.fiscally_neutral_receipts.environmental_levies + source_concept: obr.fiscally_neutral_receipts.environmental_levies concept_relation: source_label concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 17 (''VAT - refunds''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 8 (''Environmental + levies1''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) @@ -96467,9 +92742,9 @@ record_sets: aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2029 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2029.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2029 +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2029 provenance_class: model_output assertion: source_projection sheet_name: '4.22' @@ -96489,12 +92764,12 @@ record_sets: domain: public_sector_finances groupby_dimension: obr.efo_line rows: - - value_id: fiscally_neutral_receipts_vat_refunds - label: VAT refunds + - value_id: fiscally_neutral_receipts_environmental_levies + label: Environmental levies1 ordinal: 0 - row_number: 17 + row_number: 8 expected_row_header_column: B - expected_row_header: VAT refunds + expected_row_header: Environmental levies1 table_record_kind: total guard_cells: - column: B @@ -96507,19 +92782,19 @@ record_sets: label: unit cell measures: - measure_id: amount - label: VAT refunds, FY2029-30 + label: Environmental levies1, FY2029-30 ordinal: 0 column: F source_column_id: amount expected_column_header_row: 5 expected_column_header: 2029-30 - concept: obr.fiscally_neutral_receipts.vat_refunds - source_concept: obr.fiscally_neutral_receipts.vat_refunds + concept: obr.fiscally_neutral_receipts.environmental_levies + source_concept: obr.fiscally_neutral_receipts.environmental_levies concept_relation: source_label concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 17 (''VAT - refunds''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 8 (''Environmental + levies1''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) @@ -96534,9 +92809,9 @@ record_sets: aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2030 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2030.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2030 +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2030 provenance_class: model_output assertion: source_projection sheet_name: '4.22' @@ -96556,12 +92831,12 @@ record_sets: domain: public_sector_finances groupby_dimension: obr.efo_line rows: - - value_id: fiscally_neutral_receipts_vat_refunds - label: VAT refunds + - value_id: fiscally_neutral_receipts_environmental_levies + label: Environmental levies1 ordinal: 0 - row_number: 17 + row_number: 8 expected_row_header_column: B - expected_row_header: VAT refunds + expected_row_header: Environmental levies1 table_record_kind: total guard_cells: - column: B @@ -96574,19 +92849,19 @@ record_sets: label: unit cell measures: - measure_id: amount - label: VAT refunds, FY2030-31 + label: Environmental levies1, FY2030-31 ordinal: 0 column: G source_column_id: amount expected_column_header_row: 5 expected_column_header: 2030-31 - concept: obr.fiscally_neutral_receipts.vat_refunds - source_concept: obr.fiscally_neutral_receipts.vat_refunds + concept: obr.fiscally_neutral_receipts.environmental_levies + source_concept: obr.fiscally_neutral_receipts.environmental_levies concept_relation: source_label concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 17 (''VAT - refunds''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 8 (''Environmental + levies1''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) @@ -96601,9 +92876,9 @@ record_sets: aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2031 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2031.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.vat_refunds.fy2031 +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.environmental_levies.fy2031 provenance_class: model_output assertion: source_projection sheet_name: '4.22' @@ -96623,12 +92898,12 @@ record_sets: domain: public_sector_finances groupby_dimension: obr.efo_line rows: - - value_id: fiscally_neutral_receipts_vat_refunds - label: VAT refunds + - value_id: fiscally_neutral_receipts_environmental_levies + label: Environmental levies1 ordinal: 0 - row_number: 17 + row_number: 8 expected_row_header_column: B - expected_row_header: VAT refunds + expected_row_header: Environmental levies1 table_record_kind: total guard_cells: - column: B @@ -96641,19 +92916,19 @@ record_sets: label: unit cell measures: - measure_id: amount - label: VAT refunds, FY2031-32 + label: Environmental levies1, FY2031-32 ordinal: 0 column: H source_column_id: amount expected_column_header_row: 5 expected_column_header: 2031-32 - concept: obr.fiscally_neutral_receipts.vat_refunds - source_concept: obr.fiscally_neutral_receipts.vat_refunds + concept: obr.fiscally_neutral_receipts.environmental_levies + source_concept: obr.fiscally_neutral_receipts.environmental_levies concept_relation: source_label concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 17 (''VAT - refunds''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 8 (''Environmental + levies1''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) @@ -96668,9 +92943,9 @@ record_sets: aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2026 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2026.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2026 +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2026 provenance_class: model_output assertion: source_projection sheet_name: '4.22' @@ -96690,12 +92965,12 @@ record_sets: domain: public_sector_finances groupby_dimension: obr.efo_line rows: - - value_id: fiscally_neutral_receipts_extended_producer_responsibility - label: Extended producer responsibility + - value_id: fiscally_neutral_receipts_depreciation + label: Depreciation ordinal: 0 - row_number: 18 + row_number: 15 expected_row_header_column: B - expected_row_header: Extended producer responsibility + expected_row_header: Depreciation table_record_kind: total guard_cells: - column: B @@ -96708,36 +92983,36 @@ record_sets: label: unit cell measures: - measure_id: amount - label: Extended producer responsibility, FY2026-27 + label: Depreciation, FY2026-27 ordinal: 0 column: C source_column_id: amount expected_column_header_row: 5 expected_column_header: 2026-27 - concept: obr.fiscally_neutral_receipts.extended_producer_responsibility - source_concept: obr.fiscally_neutral_receipts.extended_producer_responsibility + concept: obr.fiscally_neutral_receipts.depreciation + source_concept: obr.fiscally_neutral_receipts.depreciation concept_relation: source_label concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 18 (''Extended - producer responsibility''), GBP billion. The unit cell says ''£ million'', but the cells are GBP - billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every - year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the - cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing - (PSNB) impact from these receipts. 1 The environmental levies included in this table are only those - that generate receipts, and are fully offset in spending. As a result, the total does not align - with Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully - offset in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued - in this table, are typically fiscally neutral schemes however are not fiscally neutral in every - year of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) - are used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 15 (''Depreciation''), + GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' (row + 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, and + ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. Note: + In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact from + these receipts. 1 The environmental levies included in this table are only those that generate receipts, + and are fully offset in spending. As a result, the total does not align with Table 4.20. The renewable + heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, and so are + excluded. Contracts for difference and Renewables obligations, inclued in this table, are typically + fiscally neutral schemes however are not fiscally neutral in every year of the forecast period due + to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the green gas + support scheme and so these directly offset in their respective forecasts.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2027 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2027.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2027 +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2027 provenance_class: model_output assertion: source_projection sheet_name: '4.22' @@ -96757,12 +93032,12 @@ record_sets: domain: public_sector_finances groupby_dimension: obr.efo_line rows: - - value_id: fiscally_neutral_receipts_extended_producer_responsibility - label: Extended producer responsibility + - value_id: fiscally_neutral_receipts_depreciation + label: Depreciation ordinal: 0 - row_number: 18 + row_number: 15 expected_row_header_column: B - expected_row_header: Extended producer responsibility + expected_row_header: Depreciation table_record_kind: total guard_cells: - column: B @@ -96775,36 +93050,36 @@ record_sets: label: unit cell measures: - measure_id: amount - label: Extended producer responsibility, FY2027-28 + label: Depreciation, FY2027-28 ordinal: 0 column: D source_column_id: amount expected_column_header_row: 5 expected_column_header: 2027-28 - concept: obr.fiscally_neutral_receipts.extended_producer_responsibility - source_concept: obr.fiscally_neutral_receipts.extended_producer_responsibility + concept: obr.fiscally_neutral_receipts.depreciation + source_concept: obr.fiscally_neutral_receipts.depreciation concept_relation: source_label concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 18 (''Extended - producer responsibility''), GBP billion. The unit cell says ''£ million'', but the cells are GBP - billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every - year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the - cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing - (PSNB) impact from these receipts. 1 The environmental levies included in this table are only those - that generate receipts, and are fully offset in spending. As a result, the total does not align - with Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully - offset in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued - in this table, are typically fiscally neutral schemes however are not fiscally neutral in every - year of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) - are used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 15 (''Depreciation''), + GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' (row + 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, and + ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. Note: + In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact from + these receipts. 1 The environmental levies included in this table are only those that generate receipts, + and are fully offset in spending. As a result, the total does not align with Table 4.20. The renewable + heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, and so are + excluded. Contracts for difference and Renewables obligations, inclued in this table, are typically + fiscally neutral schemes however are not fiscally neutral in every year of the forecast period due + to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the green gas + support scheme and so these directly offset in their respective forecasts.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2028 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2028.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2028 +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2028 provenance_class: model_output assertion: source_projection sheet_name: '4.22' @@ -96824,12 +93099,12 @@ record_sets: domain: public_sector_finances groupby_dimension: obr.efo_line rows: - - value_id: fiscally_neutral_receipts_extended_producer_responsibility - label: Extended producer responsibility + - value_id: fiscally_neutral_receipts_depreciation + label: Depreciation ordinal: 0 - row_number: 18 + row_number: 15 expected_row_header_column: B - expected_row_header: Extended producer responsibility + expected_row_header: Depreciation table_record_kind: total guard_cells: - column: B @@ -96842,36 +93117,36 @@ record_sets: label: unit cell measures: - measure_id: amount - label: Extended producer responsibility, FY2028-29 + label: Depreciation, FY2028-29 ordinal: 0 column: E source_column_id: amount expected_column_header_row: 5 expected_column_header: 2028-29 - concept: obr.fiscally_neutral_receipts.extended_producer_responsibility - source_concept: obr.fiscally_neutral_receipts.extended_producer_responsibility + concept: obr.fiscally_neutral_receipts.depreciation + source_concept: obr.fiscally_neutral_receipts.depreciation concept_relation: source_label concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 18 (''Extended - producer responsibility''), GBP billion. The unit cell says ''£ million'', but the cells are GBP - billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every - year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the - cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing - (PSNB) impact from these receipts. 1 The environmental levies included in this table are only those - that generate receipts, and are fully offset in spending. As a result, the total does not align - with Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully - offset in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued - in this table, are typically fiscally neutral schemes however are not fiscally neutral in every - year of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) - are used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 15 (''Depreciation''), + GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' (row + 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, and + ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. Note: + In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact from + these receipts. 1 The environmental levies included in this table are only those that generate receipts, + and are fully offset in spending. As a result, the total does not align with Table 4.20. The renewable + heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, and so are + excluded. Contracts for difference and Renewables obligations, inclued in this table, are typically + fiscally neutral schemes however are not fiscally neutral in every year of the forecast period due + to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the green gas + support scheme and so these directly offset in their respective forecasts.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2029 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2029.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2029 +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2029 provenance_class: model_output assertion: source_projection sheet_name: '4.22' @@ -96891,12 +93166,12 @@ record_sets: domain: public_sector_finances groupby_dimension: obr.efo_line rows: - - value_id: fiscally_neutral_receipts_extended_producer_responsibility - label: Extended producer responsibility + - value_id: fiscally_neutral_receipts_depreciation + label: Depreciation ordinal: 0 - row_number: 18 + row_number: 15 expected_row_header_column: B - expected_row_header: Extended producer responsibility + expected_row_header: Depreciation table_record_kind: total guard_cells: - column: B @@ -96909,36 +93184,36 @@ record_sets: label: unit cell measures: - measure_id: amount - label: Extended producer responsibility, FY2029-30 + label: Depreciation, FY2029-30 ordinal: 0 column: F source_column_id: amount expected_column_header_row: 5 expected_column_header: 2029-30 - concept: obr.fiscally_neutral_receipts.extended_producer_responsibility - source_concept: obr.fiscally_neutral_receipts.extended_producer_responsibility + concept: obr.fiscally_neutral_receipts.depreciation + source_concept: obr.fiscally_neutral_receipts.depreciation concept_relation: source_label concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 18 (''Extended - producer responsibility''), GBP billion. The unit cell says ''£ million'', but the cells are GBP - billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every - year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the - cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing - (PSNB) impact from these receipts. 1 The environmental levies included in this table are only those - that generate receipts, and are fully offset in spending. As a result, the total does not align - with Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully - offset in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued - in this table, are typically fiscally neutral schemes however are not fiscally neutral in every - year of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) - are used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 15 (''Depreciation''), + GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' (row + 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, and + ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. Note: + In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact from + these receipts. 1 The environmental levies included in this table are only those that generate receipts, + and are fully offset in spending. As a result, the total does not align with Table 4.20. The renewable + heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, and so are + excluded. Contracts for difference and Renewables obligations, inclued in this table, are typically + fiscally neutral schemes however are not fiscally neutral in every year of the forecast period due + to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the green gas + support scheme and so these directly offset in their respective forecasts.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2030 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2030.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2030 +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2030 provenance_class: model_output assertion: source_projection sheet_name: '4.22' @@ -96958,12 +93233,12 @@ record_sets: domain: public_sector_finances groupby_dimension: obr.efo_line rows: - - value_id: fiscally_neutral_receipts_extended_producer_responsibility - label: Extended producer responsibility + - value_id: fiscally_neutral_receipts_depreciation + label: Depreciation ordinal: 0 - row_number: 18 + row_number: 15 expected_row_header_column: B - expected_row_header: Extended producer responsibility + expected_row_header: Depreciation table_record_kind: total guard_cells: - column: B @@ -96976,36 +93251,36 @@ record_sets: label: unit cell measures: - measure_id: amount - label: Extended producer responsibility, FY2030-31 + label: Depreciation, FY2030-31 ordinal: 0 column: G source_column_id: amount expected_column_header_row: 5 expected_column_header: 2030-31 - concept: obr.fiscally_neutral_receipts.extended_producer_responsibility - source_concept: obr.fiscally_neutral_receipts.extended_producer_responsibility + concept: obr.fiscally_neutral_receipts.depreciation + source_concept: obr.fiscally_neutral_receipts.depreciation concept_relation: source_label concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 18 (''Extended - producer responsibility''), GBP billion. The unit cell says ''£ million'', but the cells are GBP - billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every - year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the - cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing - (PSNB) impact from these receipts. 1 The environmental levies included in this table are only those - that generate receipts, and are fully offset in spending. As a result, the total does not align - with Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully - offset in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued - in this table, are typically fiscally neutral schemes however are not fiscally neutral in every - year of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) - are used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 15 (''Depreciation''), + GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' (row + 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, and + ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. Note: + In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact from + these receipts. 1 The environmental levies included in this table are only those that generate receipts, + and are fully offset in spending. As a result, the total does not align with Table 4.20. The renewable + heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, and so are + excluded. Contracts for difference and Renewables obligations, inclued in this table, are typically + fiscally neutral schemes however are not fiscally neutral in every year of the forecast period due + to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the green gas + support scheme and so these directly offset in their respective forecasts.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2031 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2031.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.extended_producer_responsibility.fy2031 +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.depreciation.fy2031 provenance_class: model_output assertion: source_projection sheet_name: '4.22' @@ -97025,12 +93300,12 @@ record_sets: domain: public_sector_finances groupby_dimension: obr.efo_line rows: - - value_id: fiscally_neutral_receipts_extended_producer_responsibility - label: Extended producer responsibility + - value_id: fiscally_neutral_receipts_depreciation + label: Depreciation ordinal: 0 - row_number: 18 + row_number: 15 expected_row_header_column: B - expected_row_header: Extended producer responsibility + expected_row_header: Depreciation table_record_kind: total guard_cells: - column: B @@ -97043,36 +93318,36 @@ record_sets: label: unit cell measures: - measure_id: amount - label: Extended producer responsibility, FY2031-32 + label: Depreciation, FY2031-32 ordinal: 0 column: H source_column_id: amount expected_column_header_row: 5 expected_column_header: 2031-32 - concept: obr.fiscally_neutral_receipts.extended_producer_responsibility - source_concept: obr.fiscally_neutral_receipts.extended_producer_responsibility + concept: obr.fiscally_neutral_receipts.depreciation + source_concept: obr.fiscally_neutral_receipts.depreciation concept_relation: source_label concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 18 (''Extended - producer responsibility''), GBP billion. The unit cell says ''£ million'', but the cells are GBP - billion: ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every - year this table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the - cell kept as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing - (PSNB) impact from these receipts. 1 The environmental levies included in this table are only those - that generate receipts, and are fully offset in spending. As a result, the total does not align - with Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully - offset in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued - in this table, are typically fiscally neutral schemes however are not fiscally neutral in every - year of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) - are used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 15 (''Depreciation''), + GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' (row + 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, and + ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. Note: + In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact from + these receipts. 1 The environmental levies included in this table are only those that generate receipts, + and are fully offset in spending. As a result, the total does not align with Table 4.20. The renewable + heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, and so are + excluded. Contracts for difference and Renewables obligations, inclued in this table, are typically + fiscally neutral schemes however are not fiscally neutral in every year of the forecast period due + to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the green gas + support scheme and so these directly offset in their respective forecasts.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2026 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2026.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2026 +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2026 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2026.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2026 provenance_class: model_output assertion: source_projection sheet_name: '4.22' @@ -97092,12 +93367,12 @@ record_sets: domain: public_sector_finances groupby_dimension: obr.efo_line rows: - - value_id: fiscally_neutral_receipts_community_infrastructure_levy - label: Community infrastructure levy + - value_id: fiscally_neutral_receipts_council_tax + label: Council tax ordinal: 0 - row_number: 19 + row_number: 16 expected_row_header_column: B - expected_row_header: Community infrastructure levy + expected_row_header: Council tax table_record_kind: total guard_cells: - column: B @@ -97110,36 +93385,36 @@ record_sets: label: unit cell measures: - measure_id: amount - label: Community infrastructure levy, FY2026-27 + label: Council tax, FY2026-27 ordinal: 0 column: C source_column_id: amount expected_column_header_row: 5 expected_column_header: 2026-27 - concept: obr.fiscally_neutral_receipts.community_infrastructure_levy - source_concept: obr.fiscally_neutral_receipts.community_infrastructure_levy + concept: obr.fiscally_neutral_receipts.council_tax + source_concept: obr.fiscally_neutral_receipts.council_tax concept_relation: source_label concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 19 (''Community - infrastructure levy''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: - ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this - table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept - as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 16 (''Council + tax''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' + (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, + and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. + Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact + from these receipts. 1 The environmental levies included in this table are only those that generate + receipts, and are fully offset in spending. As a result, the total does not align with Table 4.20. + The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, + and so are excluded. Contracts for difference and Renewables obligations, inclued in this table, + are typically fiscally neutral schemes however are not fiscally neutral in every year of the forecast + period due to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the + green gas support scheme and so these directly offset in their respective forecasts.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2027 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2027.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2027 +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2027 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2027.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2027 provenance_class: model_output assertion: source_projection sheet_name: '4.22' @@ -97159,12 +93434,12 @@ record_sets: domain: public_sector_finances groupby_dimension: obr.efo_line rows: - - value_id: fiscally_neutral_receipts_community_infrastructure_levy - label: Community infrastructure levy + - value_id: fiscally_neutral_receipts_council_tax + label: Council tax ordinal: 0 - row_number: 19 + row_number: 16 expected_row_header_column: B - expected_row_header: Community infrastructure levy + expected_row_header: Council tax table_record_kind: total guard_cells: - column: B @@ -97177,36 +93452,36 @@ record_sets: label: unit cell measures: - measure_id: amount - label: Community infrastructure levy, FY2027-28 + label: Council tax, FY2027-28 ordinal: 0 column: D source_column_id: amount expected_column_header_row: 5 expected_column_header: 2027-28 - concept: obr.fiscally_neutral_receipts.community_infrastructure_levy - source_concept: obr.fiscally_neutral_receipts.community_infrastructure_levy + concept: obr.fiscally_neutral_receipts.council_tax + source_concept: obr.fiscally_neutral_receipts.council_tax concept_relation: source_label concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 19 (''Community - infrastructure levy''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: - ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this - table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept - as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 16 (''Council + tax''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' + (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, + and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. + Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact + from these receipts. 1 The environmental levies included in this table are only those that generate + receipts, and are fully offset in spending. As a result, the total does not align with Table 4.20. + The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, + and so are excluded. Contracts for difference and Renewables obligations, inclued in this table, + are typically fiscally neutral schemes however are not fiscally neutral in every year of the forecast + period due to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the + green gas support scheme and so these directly offset in their respective forecasts.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2028 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2028.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2028 +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2028 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2028.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2028 provenance_class: model_output assertion: source_projection sheet_name: '4.22' @@ -97226,12 +93501,12 @@ record_sets: domain: public_sector_finances groupby_dimension: obr.efo_line rows: - - value_id: fiscally_neutral_receipts_community_infrastructure_levy - label: Community infrastructure levy + - value_id: fiscally_neutral_receipts_council_tax + label: Council tax ordinal: 0 - row_number: 19 + row_number: 16 expected_row_header_column: B - expected_row_header: Community infrastructure levy + expected_row_header: Council tax table_record_kind: total guard_cells: - column: B @@ -97244,36 +93519,36 @@ record_sets: label: unit cell measures: - measure_id: amount - label: Community infrastructure levy, FY2028-29 + label: Council tax, FY2028-29 ordinal: 0 column: E source_column_id: amount expected_column_header_row: 5 expected_column_header: 2028-29 - concept: obr.fiscally_neutral_receipts.community_infrastructure_levy - source_concept: obr.fiscally_neutral_receipts.community_infrastructure_levy + concept: obr.fiscally_neutral_receipts.council_tax + source_concept: obr.fiscally_neutral_receipts.council_tax concept_relation: source_label concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 19 (''Community - infrastructure levy''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: - ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this - table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept - as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 16 (''Council + tax''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' + (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, + and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. + Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact + from these receipts. 1 The environmental levies included in this table are only those that generate + receipts, and are fully offset in spending. As a result, the total does not align with Table 4.20. + The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, + and so are excluded. Contracts for difference and Renewables obligations, inclued in this table, + are typically fiscally neutral schemes however are not fiscally neutral in every year of the forecast + period due to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the + green gas support scheme and so these directly offset in their respective forecasts.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2029 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2029.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2029 +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2029 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2029.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2029 provenance_class: model_output assertion: source_projection sheet_name: '4.22' @@ -97293,12 +93568,12 @@ record_sets: domain: public_sector_finances groupby_dimension: obr.efo_line rows: - - value_id: fiscally_neutral_receipts_community_infrastructure_levy - label: Community infrastructure levy + - value_id: fiscally_neutral_receipts_council_tax + label: Council tax ordinal: 0 - row_number: 19 + row_number: 16 expected_row_header_column: B - expected_row_header: Community infrastructure levy + expected_row_header: Council tax table_record_kind: total guard_cells: - column: B @@ -97311,36 +93586,36 @@ record_sets: label: unit cell measures: - measure_id: amount - label: Community infrastructure levy, FY2029-30 + label: Council tax, FY2029-30 ordinal: 0 column: F source_column_id: amount expected_column_header_row: 5 expected_column_header: 2029-30 - concept: obr.fiscally_neutral_receipts.community_infrastructure_levy - source_concept: obr.fiscally_neutral_receipts.community_infrastructure_levy + concept: obr.fiscally_neutral_receipts.council_tax + source_concept: obr.fiscally_neutral_receipts.council_tax concept_relation: source_label concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 19 (''Community - infrastructure levy''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: - ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this - table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept - as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 16 (''Council + tax''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' + (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, + and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. + Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact + from these receipts. 1 The environmental levies included in this table are only those that generate + receipts, and are fully offset in spending. As a result, the total does not align with Table 4.20. + The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, + and so are excluded. Contracts for difference and Renewables obligations, inclued in this table, + are typically fiscally neutral schemes however are not fiscally neutral in every year of the forecast + period due to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the + green gas support scheme and so these directly offset in their respective forecasts.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2030 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2030.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2030 +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2030 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2030.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2030 provenance_class: model_output assertion: source_projection sheet_name: '4.22' @@ -97360,12 +93635,12 @@ record_sets: domain: public_sector_finances groupby_dimension: obr.efo_line rows: - - value_id: fiscally_neutral_receipts_community_infrastructure_levy - label: Community infrastructure levy + - value_id: fiscally_neutral_receipts_council_tax + label: Council tax ordinal: 0 - row_number: 19 + row_number: 16 expected_row_header_column: B - expected_row_header: Community infrastructure levy + expected_row_header: Council tax table_record_kind: total guard_cells: - column: B @@ -97378,36 +93653,36 @@ record_sets: label: unit cell measures: - measure_id: amount - label: Community infrastructure levy, FY2030-31 + label: Council tax, FY2030-31 ordinal: 0 column: G source_column_id: amount expected_column_header_row: 5 expected_column_header: 2030-31 - concept: obr.fiscally_neutral_receipts.community_infrastructure_levy - source_concept: obr.fiscally_neutral_receipts.community_infrastructure_levy + concept: obr.fiscally_neutral_receipts.council_tax + source_concept: obr.fiscally_neutral_receipts.council_tax concept_relation: source_label concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 19 (''Community - infrastructure levy''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: - ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this - table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept - as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 16 (''Council + tax''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' + (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, + and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. + Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact + from these receipts. 1 The environmental levies included in this table are only those that generate + receipts, and are fully offset in spending. As a result, the total does not align with Table 4.20. + The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, + and so are excluded. Contracts for difference and Renewables obligations, inclued in this table, + are typically fiscally neutral schemes however are not fiscally neutral in every year of the forecast + period due to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the + green gas support scheme and so these directly offset in their respective forecasts.' unit: gbp aggregation: sum value_scale: 1000000000 expected_cell_type: number -- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2031 - record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2031.v1 - source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.community_infrastructure_levy.fy2031 +- record_set_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2031 + record_set_spec_id: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2031.v1 + source_record_id_prefix: obr.efo_2026_10.receipts.fiscally_neutral_receipts.council_tax.fy2031 provenance_class: model_output assertion: source_projection sheet_name: '4.22' @@ -97427,12 +93702,12 @@ record_sets: domain: public_sector_finances groupby_dimension: obr.efo_line rows: - - value_id: fiscally_neutral_receipts_community_infrastructure_levy - label: Community infrastructure levy + - value_id: fiscally_neutral_receipts_council_tax + label: Council tax ordinal: 0 - row_number: 19 + row_number: 16 expected_row_header_column: B - expected_row_header: Community infrastructure levy + expected_row_header: Council tax table_record_kind: total guard_cells: - column: B @@ -97445,29 +93720,29 @@ record_sets: label: unit cell measures: - measure_id: amount - label: Community infrastructure levy, FY2031-32 + label: Council tax, FY2031-32 ordinal: 0 column: H source_column_id: amount expected_column_header_row: 5 expected_column_header: 2031-32 - concept: obr.fiscally_neutral_receipts.community_infrastructure_levy - source_concept: obr.fiscally_neutral_receipts.community_infrastructure_levy + concept: obr.fiscally_neutral_receipts.council_tax + source_concept: obr.fiscally_neutral_receipts.council_tax concept_relation: source_label concept_authority: obr concept_evidence_url: https://obr.uk/download/october-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/ - concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 19 (''Community - infrastructure levy''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: - ''VAT refunds'' (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this - table covers, and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept - as a guard. Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) - impact from these receipts. 1 The environmental levies included in this table are only those that - generate receipts, and are fully offset in spending. As a result, the total does not align with - Table 4.20. The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset - in spending, and so are excluded. Contracts for difference and Renewables obligations, inclued in - this table, are typically fiscally neutral schemes however are not fiscally neutral in every year - of the forecast period due to temporary Exchequer funding policies. Green gas levy (receipts) are - used to fund the green gas support scheme and so these directly offset in their respective forecasts.' + concept_evidence_notes: 'OBR EFO October 2026 detailed forecast tables, table 4.22, row 16 (''Council + tax''), GBP billion. The unit cell says ''£ million'', but the cells are GBP billion: ''VAT refunds'' + (row 17) equals table 4.8''s ''VAT refunds'' (row 55, £ billion) in every year this table covers, + and ''Council tax'' is about £54 billion; so value_scale is 1e9, with the cell kept as a guard. + Note: In this case, fiscally neutral means there is no public sector net borrowing (PSNB) impact + from these receipts. 1 The environmental levies included in this table are only those that generate + receipts, and are fully offset in spending. As a result, the total does not align with Table 4.20. + The renewable heat incentive is a spending-only levy, and Sizewell C is not fully offset in spending, + and so are excluded. Contracts for difference and Renewables obligations, inclued in this table, + are typically fiscally neutral schemes however are not fiscally neutral in every year of the forecast + period due to temporary Exchequer funding policies. Green gas levy (receipts) are used to fund the + green gas support scheme and so these directly offset in their respective forecasts.' unit: gbp aggregation: sum value_scale: 1000000000 diff --git a/scripts/build_obr_efo_october_2026.py b/scripts/build_obr_efo_october_2026.py index 79fef26b..9bfc53e8 100644 --- a/scripts/build_obr_efo_october_2026.py +++ b/scripts/build_obr_efo_october_2026.py @@ -28,6 +28,7 @@ import argparse import copy +import math import hashlib import re import sys @@ -514,6 +515,9 @@ def port_fiscal_line(kind: str, line: MarchLine, grid: dict, sheet: str) -> list move_guards(row_entry, grid) (measure,) = record_set["measures"] display = row_entry["label"] + basis = record_set.get("shared_filters", {}).get("accounting_basis") + if basis is not None: + display += ", accrued basis" if basis == "accrual" else ", cash basis" measure.update( { "label": f"{display}, FY{fy_label(opening)}", @@ -639,6 +643,7 @@ class Table: calendar_header_row: int | None = None note: str = "" left_out: dict = field(default_factory=dict) + left_out_from_year: dict = field(default_factory=dict) row_units: dict = field(default_factory=dict) row_prefix: dict = field(default_factory=dict) calendar_rows: dict = field(default_factory=dict) @@ -650,8 +655,23 @@ class Table: "rather than an accrued basis." ) RECEIPTS_TABLES = ( - Table("4.1", "other_hmrc_taxes", (3, "C", "£ billion"), GBP_BN, RECEIPTS, "accrual", - (17, "B", "Note: All taxes are on an accrued basis.")), + Table( + "4.1", + "other_hmrc_taxes", + (3, "C", "£ billion"), + GBP_BN, + RECEIPTS, + "accrual", + (17, "B", "Note: All taxes are on an accrued basis."), + left_out_from_year={ + 7: ( + 2026, + "From 2026-27 the row restates table 4.10's accrued total (line " + "betting_and_gaming_duties_accrued), so only 2025-26, which table 4.10 " + "does not print, is kept.", + ), + }, + ), Table("4.2", "other_taxes", (3, "C", "£ billion"), GBP_BN, RECEIPTS), Table("4.3", "other_receipts", (3, "C", "£ billion"), GBP_BN, RECEIPTS), Table("4.4", "income_tax_and_nics", (3, "C", "£ billion"), GBP_BN, RECEIPTS), @@ -756,6 +776,12 @@ class Table: 11: GBP_M, }, note="The table states each row's unit in its label.", + left_out={ + 11: ( + "'(c * d + e + f) Forecast (£ million)' restates table 4.20's 'Contracts " + "for difference' line (row 7), in GBP million" + ), + }, ), Table( "4.22", @@ -769,8 +795,52 @@ class Table: "every year this table covers, and 'Council tax' is about £54 billion; so " "value_scale is 1e9, with the cell kept as a guard." ), + left_out={ + 10: "'Contracts for difference' restates table 4.20's row 7", + 11: "'Renewables obligation' restates table 4.20's row 6", + 12: "'Capacity markets' restates table 4.20's 'Capacity market1' (row 8)", + 13: "'Green gas levy' restates table 4.20's row 9", + 14: "'Warm homes discount' restates table 4.20's 'Warm home discount' (row 10)", + 17: "'VAT refunds' restates table 4.8's row 55", + 18: ( + "'Extended producer responsibility' restates table 4.2's 'Extended " + "producer responsibility Fees' (row 25)" + ), + 19: "'Community infrastructure levy' restates table 4.2's row 13", + }, ), ) +# Taxes table 4.1 prints on an accrued basis and table 4.8 on a cash basis. Each pair +# shares one concept, with the basis as a constraint, as chronicle#381's excise duties +# do; the source concepts stay the tables' own. (sheet, row) -> (label, concept). +SHARED_TAX_CONCEPTS = { + ("4.1", 6): ("Customs duties", "obr.customs_duties"), + ("4.8", 37): ("Customs Duties", "obr.customs_duties"), + ("4.1", 7): ("Betting and gaming taxes", "obr.betting_and_gaming_duties"), + ("4.1", 8): ("Landfill tax", "obr.landfill_tax"), + ("4.8", 34): ("Landfill tax", "obr.landfill_tax"), + ("4.1", 9): ("Aggregates levy", "obr.aggregates_levy"), + ("4.8", 35): ("Aggregates levy", "obr.aggregates_levy"), + ("4.1", 10): ("Soft drink industry levy", "obr.soft_drinks_industry_levy"), + ("4.8", 43): ("Soft drinks industry levy", "obr.soft_drinks_industry_levy"), + ("4.1", 11): ("Diverted profits tax", "obr.diverted_profits_tax"), + ("4.8", 41): ("Diverted profits tax", "obr.diverted_profits_tax"), + ("4.1", 12): ("Plastic packaging tax", "obr.plastic_packaging_tax"), + ("4.8", 44): ("Plastic Packaging tax ", "obr.plastic_packaging_tax"), + ("4.1", 13): ("Residential property developer tax", "obr.residential_property_developer_tax"), + ("4.8", 45): ("Residential property developer tax", "obr.residential_property_developer_tax"), + ("4.1", 14): ("Carbon border adjustment mechanism", "obr.carbon_border_adjustment_mechanism"), + ("4.8", 49): ("Carbon border adjustment mechanism", "obr.carbon_border_adjustment_mechanism"), + ("4.1", 15): ("Vaping tax", "obr.vaping_tax"), +} +SHARED_TAX_NOTE = ( + "Tables 4.1 (accrued) and 4.8 (cash) both print this tax, so the two lines share " + "this concept and differ in accounting_basis, as chronicle#381's excise duties do" +) +MARCH_LINE_PAIRS = { + ("4.1", 7): "betting_and_gaming_duties", + ("4.1", 15): "vaping_tax", +} # Whole tables of the receipts workbook left out, and why. RECEIPTS_LEFT_OUT = { "4.9": ( @@ -824,6 +894,34 @@ def check_restatements(grids: dict) -> None: assert neutral[(17, "B")] == "VAT refunds" and cash[(55, "B")] == "VAT refunds" for index in range(6): assert neutral[(17, "CDEFGH"[index])] == cash[(55, "EFGHIJ"[index])], index + # Tables 4.22 and 4.21 restate tables 4.20 and 4.2 for 2026-27 to 2031-32. + levies, other = grids["4.20"], grids["4.2"] + drivers = grids["4.21"] + assert neutral[(5, "C")] == drivers[(4, "C")] == "2026-27" + assert levies[(5, "D")] == other[(5, "D")] == "2026-27" + for left_row, kept, kept_row in ( + (10, levies, 7), + (11, levies, 6), + (12, levies, 8), + (13, levies, 9), + (14, levies, 10), + (18, other, 25), + (19, other, 13), + ): + for index in range(6): + # Equal to the last binary digit or two: 4.22's CfD row differs by 1e-16. + left = neutral.get((left_row, "CDEFGH"[index])) + kept_value = kept[(kept_row, "DEFGHI"[index])] + assert is_number(left) and math.isclose(left, kept_value, rel_tol=1e-12), ( + left_row, + kept_row, + index, + ) + assert collapse(drivers[(11, "B")]) == "(c * d + e + f) Forecast (£ million)" + assert levies[(7, "B")] == "Contracts for difference" + for index in range(6): + left = drivers[(11, "CDEFGH"[index])] + assert math.isclose(left, levies[(7, "DEFGHI"[index])] * 1000, rel_tol=1e-9), index def row_label(grid: dict, row: int) -> tuple[str, str] | None: @@ -890,9 +988,16 @@ def receipts_rows(table: Table, grid: dict, used_rows: set[int]) -> list[dict]: key = f"{table.row_prefix[row]}_{key}" line_id = f"{table.key}.{key}" concept = f"obr.{table.key}.{key}" + canonical, relation = concept, "source_label" + if (table.sheet, row) in SHARED_TAX_CONCEPTS: + expected, canonical = SHARED_TAX_CONCEPTS[(table.sheet, row)] + assert label == expected, (table.sheet, row, label) + relation = "exact" basis = table.basis if table.basis_before_row is not None and row >= table.basis_before_row: basis = None + if basis is not None: + display += " (accrued)" if basis == "accrual" else " (cash)" if row in table.calendar_rows: calendar_header = table.calendar_rows[row] found_years = sorted( @@ -915,6 +1020,15 @@ def receipts_rows(table: Table, grid: dict, used_rows: set[int]) -> list[dict]: if column == "C": note += f" An 'of which' of '{collapse(parent)}'." note += footnote_for(label, footnotes) + if relation == "exact": + note += f" {SHARED_TAX_NOTE} ({canonical})." + if (table.sheet, row) in MARCH_LINE_PAIRS: + note += ( + " Table 4.8's cash line is the March line " + f"{MARCH_LINE_PAIRS[(table.sheet, row)]}." + ) + if row in table.left_out_from_year: + note += " " + table.left_out_from_year[row][1] if table.note: note += " " + table.note for extra in notes: @@ -932,6 +1046,8 @@ def receipts_rows(table: Table, grid: dict, used_rows: set[int]) -> list[dict]: if value is None: continue assert is_number(value), (table.sheet, row, year_column, value) + if row in table.left_out_from_year and opening >= table.left_out_from_year[row][0]: + continue label_text = fy_label(opening) if prefix == "fy" else opening record_set = { **record_ids("receipts", line_id, prefix, opening), @@ -983,9 +1099,9 @@ def receipts_rows(table: Table, grid: dict, used_rows: set[int]) -> list[dict]: "source_column_id": unit.measure_id, "expected_column_header_row": row_header_row, "expected_column_header": label_text, - "concept": concept, + "concept": canonical, "source_concept": concept, - "concept_relation": "source_label", + "concept_relation": relation, "concept_authority": "obr", "concept_evidence_url": download_url("receipts"), "concept_evidence_notes": note, diff --git a/tests/test_source_obr_efo_october_2026.py b/tests/test_source_obr_efo_october_2026.py index 49bbaa4c..059dc4a2 100644 --- a/tests/test_source_obr_efo_october_2026.py +++ b/tests/test_source_obr_efo_october_2026.py @@ -66,7 +66,7 @@ def _cell(frame: pd.DataFrame, label: str, year: str, *, label_column: int = 1) @pytest.mark.parametrize( ("kind", "record_sets", "count"), [ - ("receipts", 1611, 1611), + ("receipts", 1551, 1551), ("expenditure", 165, 165), ("economy", 56, 56), ("aggregates", 25, 25), @@ -216,16 +216,64 @@ def test_restated_rows_and_tables_left_out(facts): payload = yaml.safe_load(path.read_text(encoding="utf-8")) sheets = Counter(record_set["sheet_name"] for record_set in payload["record_sets"]) assert set(sheets) == {f"4.{n}" for n in range(1, 23)} - {"4.9", "4.19"} + # Rows that restate another table's row are ported once (the build asserts the + # copies equal): tables 4.22 and 4.21 against 4.20, 4.8 and 4.2, and table + # 4.1's betting and gaming row against table 4.10 from 2026-27. + for line in ( + "fiscally_neutral_receipts.contracts_for_difference", + "fiscally_neutral_receipts.renewables_obligation", + "fiscally_neutral_receipts.capacity_markets", + "fiscally_neutral_receipts.green_gas_levy", + "fiscally_neutral_receipts.warm_homes_discount", + "fiscally_neutral_receipts.vat_refunds", + "fiscally_neutral_receipts.extended_producer_responsibility", + "fiscally_neutral_receipts.community_infrastructure_levy", + "contracts_for_difference_drivers.c_d_e_f_forecast_gbp_million", + ): + assert not any(f".receipts.{line}." in r for r in record_sets), line + betting = sorted( + r for r in record_sets if ".other_hmrc_taxes.betting_and_gaming_taxes." in r + ) + assert betting == [f"{OCTOBER}.receipts.other_hmrc_taxes.betting_and_gaming_taxes.fy2025"] # Table 4.22 prints '£ million' over GBP billion cells. - vat_refunds = next( + total = next( fact.value for fact in facts["receipts"].values() if fact.layout.record_set_id - == f"{OCTOBER}.receipts.fiscally_neutral_receipts.vat_refunds.fy2026" + == f"{OCTOBER}.receipts.fiscally_neutral_receipts.total_fiscally_neutral_receipts.fy2026" + ) + assert total == pytest.approx( + _cell(_sheet("receipts", "4.22"), "Total fiscally neutral receipts", "2026-27") * 1e9 ) - assert vat_refunds == pytest.approx( - _cell(_sheet("receipts", "4.8"), "VAT refunds", "2026-27") * 1e9 + + +def test_cash_and_accrued_taxes_share_a_concept(facts): + """Table 4.1 (accrued) and table 4.8 (cash) print the same taxes: each pair shares + a concept and differs in accounting_basis, as chronicle#381's excise duties do.""" + by_concept: dict[str, dict[str, set]] = {} + for fact in facts["receipts"].values(): + if fact.measure.concept_relation != "exact": + continue + basis = fact.filters["accounting_basis"] + entry = by_concept.setdefault(fact.measure.concept, {}) + entry.setdefault(basis, set()).add(fact.measure.source_concept) + label = fact.layout.groupby_value_label + assert label.endswith("(accrued)" if basis == "accrual" else "(cash)"), label + assert by_concept["obr.diverted_profits_tax"] == { + "accrual": {"obr.other_hmrc_taxes.diverted_profits_tax"}, + "cash": {"obr.cash_receipts.diverted_profits_tax"}, + } + assert len([c for c, bases in by_concept.items() if set(bases) == {"accrual", "cash"}]) == 8 + # Table 4.1's accrued vaping tax and 2025-26 betting and gaming join the March + # lines' concepts, whose cash lines come from table 4.8. + assert set(by_concept["obr.vaping_tax"]) == {"accrual"} + assert set(by_concept["obr.betting_and_gaming_duties"]) == {"accrual"} + tobacco = next( + fact + for fact in facts["receipts"].values() + if fact.layout.record_set_id == f"{OCTOBER}.receipts.tobacco_duties.fy2025" ) + assert tobacco.layout.measure_label == "Tobacco duties, cash basis, FY2025-26" def test_sample_values_by_label(facts): From e81320f798278a8dc5fa9014f7f046d72858f165 Mon Sep 17 00:00:00 2001 From: =?UTF-8?q?Mar=C3=ADa=20Juaristi?= <127882282+juaristi22@users.noreply.github.com> Date: Thu, 29 Oct 2026 13:01:29 +0000 Subject: [PATCH 07/11] Trim the whitespace around ten OBR policy measure names Vahid's fifth point on chronicle#394. In Table 1.1, three measure names start with a tab and seven end in a space. Their labels in dimension_value_labels are trimmed; the guard cells keep the published text. Co-Authored-By: Claude Opus 5.5 --- .../source_package.yaml | 26 +++++++++---------- scripts/build_obr_efo_october_2026.py | 2 +- tests/test_source_obr_efo_october_2026.py | 9 +++++++ 3 files changed, 23 insertions(+), 14 deletions(-) diff --git a/packages/obr/efo_policy_october_2026/source_package.yaml b/packages/obr/efo_policy_october_2026/source_package.yaml index 876dc600..9455aafe 100644 --- a/packages/obr/efo_policy_october_2026/source_package.yaml +++ b/packages/obr/efo_policy_october_2026/source_package.yaml @@ -48,7 +48,7 @@ dimension_value_labels: 2030-31' measure_8: 'Universal Credit: Extend the £2,500 surplus earnings threshold for one year from 1 April 2027' - measure_9: 'Early Years: Fund increased access to books for children aged 0 to 5 ' + measure_9: 'Early Years: Fund increased access to books for children aged 0 to 5' measure_10: 'Tariff Suspension Packages: Suspend tariffs on 135 food products from 21 June 2026 until 31 December 2028; 101 food products and kerosene for heating oil from 26 November 2026 until 31 December 2028; and fertiliser from 26 November 2026 until 31 December 2027' @@ -70,7 +70,7 @@ dimension_value_labels: measure_18: 'Red Diesel: Reduce duty rates by 3.7p-per-litre from 15 June 2026 to 1 July 2027' measure_19: 'Alcohol Duty: Increase the generosity of Small Producer Relief from 1 February 2027' measure_20: 'Good Growth Funds: Seed funding for Mayors and local leaders in England and £1.5bn finance - for Mayoral Strategic Authorities with a mechanism for subsidised lending (resource impacts of subsidy) ' + for Mayoral Strategic Authorities with a mechanism for subsidised lending (resource impacts of subsidy)' measure_21: 'Business Rates Retention: Devolve a share of business rates income and growth to Mayoral Strategic Authorities from April 2027' measure_22: 'Youth Employment and Skills: Expand local apprenticeship services to all current mayors' @@ -111,7 +111,7 @@ dimension_value_labels: measure_40: 'Defence Investment Plan (DIP): Commitment to further savings made at announcement on 30 June 2026' measure_41: 'Defence Investment Plan: Reallocate capital spending to fully fund the Defence Investment - Plan ' + Plan' measure_42: 'Defence: Reinvest defence and security administration savings into frontline defence and national security' measure_43: 'Ukraine: Emergency winter support for air defence' @@ -125,7 +125,7 @@ dimension_value_labels: measure_48: 'Welfare Reform: Remove benefit entitlements from serious offenders hospitalised in Great Britain from 6 April 2027' measure_49: 'Distributions: Modernise the distributions framework from 6 April 2028' - measure_50: 'Advance Corporation Tax (ACT): Abolish Advance Corporation Tax from 1 April 2031 ' + measure_50: 'Advance Corporation Tax (ACT): Abolish Advance Corporation Tax from 1 April 2031' measure_51: 'Cross-Border Services: Restrict the reverse charge on supplies of services from overseas to VAT-registered businesses from 1 April 2027' measure_52: 'Pension Tax Allowance: Remove the income tax liability for pensioners with total income @@ -145,10 +145,10 @@ dimension_value_labels: £50 million liable for VAT on the full value of their fares from 2 January 2028' measure_60: 'Business Asset Disposal Relief (BADR): Reduce the lifetime limit to £500,000 from 6 April 2027' - measure_61: "\tProperty Income: Increase tax rates on property income by 2ppts at the basic, higher\ - \ and additional rate from 6 April 2027" - measure_62: "\tSavings Income: Increase tax rates on savings income by 2ppts at the basic, higher\ - \ and additional rate from 6 April 2027" + measure_61: 'Property Income: Increase tax rates on property income by 2ppts at the basic, higher + and additional rate from 6 April 2027' + measure_62: 'Savings Income: Increase tax rates on savings income by 2ppts at the basic, higher and + additional rate from 6 April 2027' measure_63: 'Future Civil Service: Reduce administration budgets by 20% by 2029-30 compared to 16% reduction in Spending Review 2025 plans' measure_64: 'Future Civil Service: Reinvest part of the administration budget savings in a new AI @@ -163,7 +163,7 @@ dimension_value_labels: 1 January 2027' measure_69: 'Electricity Generator Levy: Increase the rate from 45% to 55% until 31 March 2028' measure_70: 'Industrial Electricity: Fund the British Industrial Competitiveness Scheme starting from - 1 April 2027, including a backdated payment for eligible businesses ' + 1 April 2027, including a backdated payment for eligible businesses' measure_71: 'Carbon Price Support (CPS): Remove the CPS rates to reduce energy bills from 1 April 2028' measure_72: 'Spring 2026 Youth Employment and Skills Package: Expand Youth Guarantee and apprenticeship @@ -171,7 +171,7 @@ dimension_value_labels: measure_73: 'Skills: Re-establish the Union Learning Fund in England' measure_74: 'Investment for Growth: Support strategic technologies, local growth and key industries' measure_75: 'British Business Bank: Expand the Growth Guarantee Scheme to support £6.5 billion of - additional SME lending across this Parliament ' + additional SME lending across this Parliament' measure_76: 'Leeds City Fund: Establish the Leeds City Fund with 100% retention of business rates growth' measure_77: 'UK-India: Bring into force the Comprehensive Economic and Trade Agreement and Double @@ -179,8 +179,8 @@ dimension_value_labels: measure_78: 'Steel Tariff: Change tariff rate and quotas on imported steel from 1 July 2026' measure_79: 'Stamp Taxes on Shares: Replace Stamp Duty and Stamp Duty Reserve Tax with the Securities Transfer Tax from late 2027' - measure_80: "\tBusiness Rates: Introduce 100% relief for eligible Electric Vehicle Charging Points\ - \ (EVCPs) and electric vehicle-only forecourts for ten years from 1 April 2026" + measure_80: 'Business Rates: Introduce 100% relief for eligible Electric Vehicle Charging Points (EVCPs) + and electric vehicle-only forecourts for ten years from 1 April 2026' measure_81: 'Tackling Misogyny: Invest in grassroots misogyny prevention programmes' measure_82: 'Infected Blood Compensation Scheme: Implement the Inquiry''s Additional Report recommendations from 24 July 2026' @@ -210,7 +210,7 @@ dimension_value_labels: benefits from 6 April 2026 to 6 April 2027, with remaining BiKs implemented from 6 April 2028' measure_95: 'Low Value Imports: Remove the £135 customs duty relief and introduce new customs arrangements from October 2028' - measure_96: 'Emissions Trading Scheme (ETS): Delay the inclusion of energy from waste in the ETS ' + measure_96: 'Emissions Trading Scheme (ETS): Delay the inclusion of energy from waste in the ETS' measure_97: 'Corporation Tax: Spread the one-off impact of revenue recognition changes for qualifying gas distribution activities over five years for accounting periods ending on or after 31 December 2026' diff --git a/scripts/build_obr_efo_october_2026.py b/scripts/build_obr_efo_october_2026.py index 9bfc53e8..fb1a31f0 100644 --- a/scripts/build_obr_efo_october_2026.py +++ b/scripts/build_obr_efo_october_2026.py @@ -1426,7 +1426,7 @@ def policy_package() -> tuple[list[dict], dict]: "fiscally_neutral": "Fiscally neutral measures", "non_scorecard": "Non-scorecard measures", }, - "policy_measure": {m["id"]: m["name"] for m in measures}, + "policy_measure": {m["id"]: m["name"].strip() for m in measures}, } return record_sets, labels diff --git a/tests/test_source_obr_efo_october_2026.py b/tests/test_source_obr_efo_october_2026.py index 059dc4a2..81fde946 100644 --- a/tests/test_source_obr_efo_october_2026.py +++ b/tests/test_source_obr_efo_october_2026.py @@ -276,6 +276,15 @@ def test_cash_and_accrued_taxes_share_a_concept(facts): assert tobacco.layout.measure_label == "Tobacco duties, cash basis, FY2025-26" +def test_policy_measure_labels_are_trimmed(): + path = ROOT / "packages/obr/efo_policy_october_2026/source_package.yaml" + labels = yaml.safe_load(path.read_text(encoding="utf-8"))["dimension_value_labels"] + measures = labels["policy_measure"] + assert len(measures) == 103 + assert all(label == label.strip() for label in measures.values()) + assert measures["measure_61"].startswith("Property Income:") + + def test_sample_values_by_label(facts): expenditure = facts["expenditure"] state_pension = next( From 024b080b0a11792d0d65c075634627a5b3a47788 Mon Sep 17 00:00:00 2001 From: =?UTF-8?q?Mar=C3=ADa=20Juaristi?= <127882282+juaristi22@users.noreply.github.com> Date: Thu, 29 Oct 2026 13:01:29 +0000 Subject: [PATCH 08/11] Give Table 3.10's employment income a source concept of its own Vahid's third point on chronicle#394. Table 3.10's employment income is ITEPA 2003 income plus other miscellaneous income (its note 4), so it is wider than Table 3.6's (note 6). Its count and amount now carry hmrc.spi_table_3_10_employment_income_{count,amount} as source concepts, mapped to Table 3.6's as a broad match, as the table's total income already is. The canonical concepts, and so the semantic fact keys, don't change. Co-Authored-By: Claude Opus 5.5 --- .../source_package.yaml | 24 +++++++-------- tests/test_source_hmrc_spi_table_3_10.py | 30 +++++++++++++++++++ 2 files changed, 42 insertions(+), 12 deletions(-) create mode 100644 tests/test_source_hmrc_spi_table_3_10.py diff --git a/packages/hmrc/spi_income_bands_2023_24/source_package.yaml b/packages/hmrc/spi_income_bands_2023_24/source_package.yaml index af640a76..87cd7ae9 100644 --- a/packages/hmrc/spi_income_bands_2023_24/source_package.yaml +++ b/packages/hmrc/spi_income_bands_2023_24/source_package.yaml @@ -6226,14 +6226,14 @@ record_sets: expected_column_header_row: 5 expected_column_header: Employment income (Number of individuals) concept: hmrc.spi_employment_income_count - source_concept: hmrc.spi_employment_income_count - concept_relation: source_label + source_concept: hmrc.spi_table_3_10_employment_income_count + concept_relation: broad_match concept_authority: hmrc concept_evidence_url: https://www.gov.uk/government/statistics/personal-incomes-statistics-for-the-tax-year-2023-to-2024 concept_evidence_notes: 'SPI collated tables 2023-24, Table_3_10, column: Employment income (Number of individuals); income assessed under the Income Tax (Earnings and Pensions) Act 2003 and other miscellaneous income (note 4); individuals with a self-employment source, - taxpayers or not, in thousands; amounts GBP million.' + taxpayers or not, in thousands; amounts GBP million. Table 3.6''s employment income is narrower: ''all pay from employment, from taxable benefits and from Incapacity Benefit, contribution-based Employment and Support Allowance or Job Seeker''s allowance'' (its note 6). So this column keeps a source concept of its own and maps to Table 3.6''s as a broad match.' unit: count aggregation: sum value_scale: 1000 @@ -6246,14 +6246,14 @@ record_sets: expected_column_header_row: 5 expected_column_header: Employment income (Amounts) concept: hmrc.spi_employment_income_amount - source_concept: hmrc.spi_employment_income_amount - concept_relation: source_label + source_concept: hmrc.spi_table_3_10_employment_income_amount + concept_relation: broad_match concept_authority: hmrc concept_evidence_url: https://www.gov.uk/government/statistics/personal-incomes-statistics-for-the-tax-year-2023-to-2024 concept_evidence_notes: 'SPI collated tables 2023-24, Table_3_10, column: Employment income (Amounts); income assessed under the Income Tax (Earnings and Pensions) Act 2003 and other miscellaneous income (note 4); individuals with a self-employment source, taxpayers or not, - in thousands; amounts GBP million.' + in thousands; amounts GBP million. Table 3.6''s employment income is narrower: ''all pay from employment, from taxable benefits and from Incapacity Benefit, contribution-based Employment and Support Allowance or Job Seeker''s allowance'' (its note 6). So this column keeps a source concept of its own and maps to Table 3.6''s as a broad match.' unit: gbp aggregation: sum value_scale: 1000000 @@ -6446,14 +6446,14 @@ record_sets: expected_column_header_row: 5 expected_column_header: Employment income (Number of individuals) concept: hmrc.spi_employment_income_count - source_concept: hmrc.spi_employment_income_count - concept_relation: source_label + source_concept: hmrc.spi_table_3_10_employment_income_count + concept_relation: broad_match concept_authority: hmrc concept_evidence_url: https://www.gov.uk/government/statistics/personal-incomes-statistics-for-the-tax-year-2023-to-2024 concept_evidence_notes: 'SPI collated tables 2023-24, Table_3_10, column: Employment income (Number of individuals); income assessed under the Income Tax (Earnings and Pensions) Act 2003 and other miscellaneous income (note 4); individuals with a self-employment source, - taxpayers or not, in thousands; amounts GBP million.' + taxpayers or not, in thousands; amounts GBP million. Table 3.6''s employment income is narrower: ''all pay from employment, from taxable benefits and from Incapacity Benefit, contribution-based Employment and Support Allowance or Job Seeker''s allowance'' (its note 6). So this column keeps a source concept of its own and maps to Table 3.6''s as a broad match.' unit: count aggregation: sum value_scale: 1000 @@ -6466,14 +6466,14 @@ record_sets: expected_column_header_row: 5 expected_column_header: Employment income (Amounts) concept: hmrc.spi_employment_income_amount - source_concept: hmrc.spi_employment_income_amount - concept_relation: source_label + source_concept: hmrc.spi_table_3_10_employment_income_amount + concept_relation: broad_match concept_authority: hmrc concept_evidence_url: https://www.gov.uk/government/statistics/personal-incomes-statistics-for-the-tax-year-2023-to-2024 concept_evidence_notes: 'SPI collated tables 2023-24, Table_3_10, column: Employment income (Amounts); income assessed under the Income Tax (Earnings and Pensions) Act 2003 and other miscellaneous income (note 4); individuals with a self-employment source, taxpayers or not, - in thousands; amounts GBP million.' + in thousands; amounts GBP million. Table 3.6''s employment income is narrower: ''all pay from employment, from taxable benefits and from Incapacity Benefit, contribution-based Employment and Support Allowance or Job Seeker''s allowance'' (its note 6). So this column keeps a source concept of its own and maps to Table 3.6''s as a broad match.' unit: gbp aggregation: sum value_scale: 1000000 diff --git a/tests/test_source_hmrc_spi_table_3_10.py b/tests/test_source_hmrc_spi_table_3_10.py new file mode 100644 index 00000000..26f09000 --- /dev/null +++ b/tests/test_source_hmrc_spi_table_3_10.py @@ -0,0 +1,30 @@ +"""SPI 2023-24 Table 3.10 in hmrc-spi-income-bands-2023-24 (PolicyEngine/microcosm#1418).""" + +from __future__ import annotations + +from chronicle.source_package import load_source_package + + +def test_table_3_10_employment_income_keeps_its_own_source_concept(): + """Table 3.10's employment income adds other miscellaneous income to Table 3.6's, + so it keeps a source concept of its own, mapped to Table 3.6's as a broad match.""" + facts = [ + fact + for fact in load_source_package("hmrc-spi-income-bands-2023-24").build_facts( + 2026 + ) + if fact.layout.record_set_id.startswith("hmrc.spi_2324.table_3_10") + and fact.layout.measure_id in ("employment_count", "employment_amount") + ] + assert len(facts) == 32 + for fact in facts: + kind = fact.layout.measure_id.removeprefix("employment_") + assert fact.measure.concept == f"hmrc.spi_employment_income_{kind}" + assert ( + fact.measure.source_concept + == f"hmrc.spi_table_3_10_employment_income_{kind}" + ) + assert fact.measure.concept_relation == "broad_match" + notes = fact.measure.concept_evidence_notes + assert "other miscellaneous income (note 4)" in notes + assert "contribution-based Employment and Support Allowance" in notes From 95b9c4528aedb317a93d7aacea112e9506632f2f Mon Sep 17 00:00:00 2001 From: =?UTF-8?q?Mar=C3=ADa=20Juaristi?= <127882282+juaristi22@users.noreply.github.com> Date: Thu, 29 Oct 2026 13:01:29 +0000 Subject: [PATCH 09/11] Document October's missing 2024-25 and the receipts it ports once Vahid's first and second points on chronicle#394. "For Microcosm" now says that October's 33 lines start at 2025-26, so the 2024-25 part of the calendar-2025 window has to come from the March package's outturn or from ONS. The receipts section lists the rows ported once and the eight cash and accrued pairs, and the counts move to 4,317 facts (receipts 1,551). Co-Authored-By: Claude Opus 5.5 --- docs/data-sources/uk-obr-efo-october-2026.md | 38 ++++++++++++++------ docs/pe-uk-source-checklist.md | 4 +-- 2 files changed, 30 insertions(+), 12 deletions(-) diff --git a/docs/data-sources/uk-obr-efo-october-2026.md b/docs/data-sources/uk-obr-efo-october-2026.md index 1320481d..e0cdf067 100644 --- a/docs/data-sources/uk-obr-efo-october-2026.md +++ b/docs/data-sources/uk-obr-efo-october-2026.md @@ -19,7 +19,7 @@ so they were fetched with a browser on 29 October 2026; each manifest pins the b | Package | File | Bytes | Facts | |---|---|---|---| -| `obr-efo-receipts-october-2026` | detailed forecast tables: receipts | 214,092 | 1,611 | +| `obr-efo-receipts-october-2026` | detailed forecast tables: receipts | 214,092 | 1,551 | | `obr-efo-expenditure-october-2026` | detailed forecast tables: expenditure | 280,700 | 165 | | `obr-efo-economy-october-2026` | detailed forecast tables: economy | 518,472 | 56 | | `obr-efo-aggregates-october-2026` | detailed forecast tables: aggregates | 218,000 | 25 | @@ -65,19 +65,31 @@ The manifests carry each file's canonical R2 key; `chronicle publish-raw` upload 0.65% (×1.358). The note says the numbers are pre-measures. - **Gambling.** Table 4.8's cash betting and gaming duties, table 4.10's accrued breakdown by duty (machine games duty included; the table now starts in 2026-27, its - first forecast year), table 4.1's accrued 'Betting and gaming taxes' (which table 4.10's - total equals in every year it covers), and table 4.2's levies. + first forecast year), table 4.1's accrued 'Betting and gaming taxes' for 2025-26 (from + 2026-27 it restates table 4.10's total) under the same concept, and table 4.2's levies. - **Northern Ireland domestic rates** are carried both places the OBR shows them, each with its own table and row: receipts table 4.2 row 6 ('Northern Ireland domestic rates', under other taxes) and expenditure table 5.1 row 16 ('NI domestic rates', inside net council tax receipts). Their values differ; the OBR calls neither regional or district. -- **Restated rows.** Table 4.7's 'Total SDLT' and ATED rows restate table 4.8's rows 24 and - 25 and are left out, as the March package left out sheet 3.7's total. Other tables - restate lines under their own concepts (table 4.22's VAT refunds equal table 4.8's), so no - semantic key repeats; the build asserts each equality the notes cite. -- **Table 4.22** prints '£ million', but its cells are GBP billion: its VAT refunds equal - table 4.8's £ billion line in every year. Its rows carry `value_scale` 1e9, with the cell - kept as a guard. +- **Restated rows are ported once**, as the March package left out sheet 3.7's total. The + build asserts each copy equal to the row kept: + - table 4.7's 'Total SDLT' and ATED rows (table 4.8's rows 24 and 25); + - table 4.22's VAT refunds, community infrastructure levy, extended producer + responsibility and five environmental levies (tables 4.8, 4.2 and 4.20); + - table 4.21's '(c * d + e + f) Forecast' row (table 4.20's contracts for difference, in + GBP million); + - table 4.1's 'Betting and gaming taxes' from 2026-27 (table 4.10's total). +- **Cash and accrued taxes.** Tables 4.1 (accrued) and 4.8 (cash) print eight of the same + taxes: customs duties, landfill tax, aggregates levy, the soft drinks levy, diverted + profits tax, plastic packaging tax, RPDT and CBAM. Each pair shares one concept + (`obr.customs_duties`, ...) with `concept_relation: exact` and differs in + `accounting_basis`, as chronicle#381's excise duties do; each keeps its table's source + concept. Table 4.1's vaping tax joins the March line's `obr.vaping_tax`. Diverted profits + tax prints the same values on both bases. Row labels say '(cash)' or '(accrued)', and + the March lines' measure labels name their basis. +- **Table 4.22** prints '£ million', but its cells are GBP billion: the build checks that + its VAT refunds equal table 4.8's £ billion line in every year. Its rows carry + `value_scale` 1e9, with the cell kept as a guard. ## Expenditure, economy and aggregates @@ -128,6 +140,12 @@ Re-pin the UK feed to the merge commit first. Then select the October vintage by concepts; - Table 4.5's savings income from `obr-efo-receipts-october-2026`, as above. +**No 2024-25.** Every one of the 33 lines Microcosm selects runs from 2025-26 (outturn) to +2031-32 in October; the tables no longer print 2024-25. So the calendar-2025 window (three +twelfths of 2024-25 and nine of 2025-26) can't be built from the October package alone. Its +2024-25 part has to come from the March package's 2024-25 outturn +(`obr.efo_2026_03...fy2024`, an `observation` there) or from ONS. + Both vintages forecast the March lines for 2026-27 to 2030-31 (receipts and expenditure) and 2026 to 2029 (economy and aggregates), so the bundle reports their 363 shared semantic keys as duplicates; a target binds one vintage. Aligning fiscal years with the calendar-2025 diff --git a/docs/pe-uk-source-checklist.md b/docs/pe-uk-source-checklist.md index 7aec1541..b6492728 100644 --- a/docs/pe-uk-source-checklist.md +++ b/docs/pe-uk-source-checklist.md @@ -318,11 +318,11 @@ yearly ISA subscriptions per adult by type. uk-data has no ISA target. Three pac ## Beyond parity — OBR EFO October 2026 (chronicle#393) The October 2026 Economic and fiscal outlook, published with the Budget on 28 October 2026, -as a vintage beside the March 2026 packages: five packages and 4,377 facts. Field +as a vintage beside the March 2026 packages: five packages and 4,317 facts. Field contracts and caveats are in [`docs/data-sources/uk-obr-efo-october-2026.md`](data-sources/uk-obr-efo-october-2026.md). -- **Receipts** (`obr-efo-receipts-october-2026`, 1,611 facts): the March package's 41 lines +- **Receipts** (`obr-efo-receipts-october-2026`, 1,551 facts): the March package's 41 lines and every other row of tables 4.1 to 4.22 except 4.9 and 4.19, Table 4.5's savings income included. - **Expenditure, economy and aggregates** (`obr-efo-expenditure-october-2026`, From 8277a07a037ec8331ed6077dcb1d980c6cd0e23b Mon Sep 17 00:00:00 2001 From: =?UTF-8?q?Mar=C3=ADa=20Juaristi?= <127882282+juaristi22@users.noreply.github.com> Date: Thu, 29 Oct 2026 13:01:29 +0000 Subject: [PATCH 10/11] Re-pin the merged bundle for the 60 restated receipts left out The October receipts package has 60 fewer facts: 54 person and 6 institutional sector facts, ten in each of fiscal years 2026 to 2031, all UK-wide. So the fact count is 1,661,755, obr 4,965, K02000001 40,878, person 598,301 and institutional_sector 8,919. Duplicate keys, periods and tables don't change: a bundle of the March and October OBR packages still has 363 shared keys. Co-Authored-By: Claude Opus 5.5 --- tests/test_chronicle_bundle.py | 36 +++++++++++++++++----------------- 1 file changed, 18 insertions(+), 18 deletions(-) diff --git a/tests/test_chronicle_bundle.py b/tests/test_chronicle_bundle.py index 7cfdf0b2..d7cbe821 100644 --- a/tests/test_chronicle_bundle.py +++ b/tests/test_chronicle_bundle.py @@ -477,9 +477,9 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): # bands package: 159 tax year 2023 facts for UK individuals with a # self-employment source, at existing keys (15 rows of 10 measures and # the GBP 0 to GBP 1 band's 9, its self-employment amount suppressed). - # chronicle#393's OBR October 2026 EFO packages add 4,377: receipts - # 1,611, expenditure 165, economy 56, aggregates 25 and policy 2,520. - "fact_count": 1661815, + # chronicle#393's OBR October 2026 EFO packages add 4,317: receipts + # 1,551, expenditure 165, economy 56, aggregates 25 and policy 2,520. + "fact_count": 1661755, # The same change adds 82,064 geography keys: 46,363 Scottish 2022 # output areas (UV404), 35,673 LSOA-level keys from the DESNZ LSOA # workbooks (Scotland's data zones already exist), the 26 Northern @@ -578,7 +578,7 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): if row_count == 1: assert row["aggregate_fact_key"].startswith("ledger.aggregate_fact.v2:") assert row["semantic_fact_key"].startswith("ledger.semantic_fact.v2:") - assert row_count == 1661815 + assert row_count == 1661755 assert provenance_classes <= { "administrative", "census", @@ -613,7 +613,7 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): "jct-obbba-revenue-estimates-2025", "jct-tax-expenditures-2024", ] - assert coverage["fact_count"] == 1661815 + assert coverage["fact_count"] == 1661755 assert coverage["counts"]["by_source"] == { "bea": 446, "bfp_economic_outlook": 5, @@ -652,7 +652,7 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): "nisra": 29227, "nithc": 8, "nrs": 359094, - "obr": 5025, + "obr": 4965, "ofgem": 3640, "onem_rva_unemployment": 1, "ons": 347184, @@ -2221,12 +2221,12 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): "fiscal_year:2023": 22, "fiscal_year:2024": 31, "fiscal_year:2025": 209, - "fiscal_year:2026": 667, - "fiscal_year:2027": 667, - "fiscal_year:2028": 668, - "fiscal_year:2029": 668, - "fiscal_year:2030": 668, - "fiscal_year:2031": 668, + "fiscal_year:2026": 657, + "fiscal_year:2027": 657, + "fiscal_year:2028": 658, + "fiscal_year:2029": 658, + "fiscal_year:2030": 658, + "fiscal_year:2031": 658, }.items(): expected_period_counts[key] = expected_period_counts.get(key, 0) + count assert coverage["counts"]["by_period"] == expected_period_counts @@ -2287,9 +2287,9 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): # gaming facts. PolicyEngine/microcosm#1415's HMRC annual savings statistics # add 2,993: all but Table 9.9 and 9.12's area rows. SPI 2023-24 Table 3.10 # adds 159 (PolicyEngine/microcosm#1418). chronicle#393's OBR October 2026 - # EFO packages add 4,279: all but the DWP and Northern Ireland lines of + # EFO packages add 4,219: all but the DWP and Northern Ireland lines of # expenditure table 5.9. - assert coverage["counts"]["by_geography"]["country:K02000001"] == 40938 + assert coverage["counts"]["by_geography"]["country:K02000001"] == 40878 # chronicle#343 adds the 63 OBR surcharge-costing facts for England, and # chronicle#358 ONS's 606 single-year residence-type rows for England. GSGB # 2025's England participation rows add 40. ISA Tables 9.9 and 9.12's @@ -2339,8 +2339,8 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): # PolicyEngine/microcosm#1415's HMRC annual savings statistics 3,272 and SPI # 2023-24 Table 3.10 159 (PolicyEngine/microcosm#1418). chronicle#393's # OBR October 2026 EFO packages: government +2,601 (policy costings, - # aggregates and the economy forecasts), people +1,601, institutional - # sectors +119 and firms +56 (corporation tax credits). + # aggregates and the economy forecasts), people +1,547, institutional + # sectors +113 and firms +56 (corporation tax credits). assert coverage["counts"]["by_entity"] == { "benefit_unit": 33645, "dwelling": 274367, @@ -2348,9 +2348,9 @@ def test_build_bundle_writes_merged_consumer_contract(tmp_path): "firm": 1496, "government": 6749, "household": 676320, - "institutional_sector": 8925, + "institutional_sector": 8919, "pension_plan": 2, - "person": 598355, + "person": 598301, "return": 14952, "social_protection_scheme": 36, "tax_unit": 45268, From 2ba21f3026233aaa6759f177c24257a801cd0ad8 Mon Sep 17 00:00:00 2001 From: =?UTF-8?q?Mar=C3=ADa=20Juaristi?= <127882282+juaristi22@users.noreply.github.com> Date: Thu, 29 Oct 2026 13:12:50 +0000 Subject: [PATCH 11/11] List every receipts row left out in the package header The receipts package's header comment still named only table 4.7's two rows. It now lists each row ported once and the eight cash and accrued pairs, as the docs do. Only the comment changes; no fact moves. Co-Authored-By: Claude Opus 5.5 --- .../source_package.yaml | 22 +++++++++++++------ scripts/build_obr_efo_october_2026.py | 14 +++++++++--- 2 files changed, 26 insertions(+), 10 deletions(-) diff --git a/packages/obr/efo_receipts_october_2026/source_package.yaml b/packages/obr/efo_receipts_october_2026/source_package.yaml index 0dfa2f0b..d1421ff3 100644 --- a/packages/obr/efo_receipts_october_2026/source_package.yaml +++ b/packages/obr/efo_receipts_october_2026/source_package.yaml @@ -24,13 +24,21 @@ # (other_hmrc_taxes, cash_receipts, self_employed_income_growth, ...); the sub-rows of # table 4.8's 'of which' blocks, printed in column C, prefix their parent. Table 4.5's # 'Savings income' row is obr.self_employed_income_growth.savings_income, a percentage -# change on a year earlier from 2024-25, all under the table's 'Forecast' band. Two rows -# restate rows kept and are left out, as the March package left out sheet 3.7's total: -# table 4.7's 'Total SDLT' and its ATED row (table 4.8 rows 24 and 25). Table 4.22 -# prints '£ million' over GBP billion cells (its VAT refunds equal table 4.8's in every -# year), so its rows carry value_scale 1e9. Table 4.10 now starts in 2026-27, its first -# forecast year. Northern Ireland domestic rates are carried in both places the OBR -# shows them: this package's table 4.2 row 6, and expenditure table 5.1 row 16. +# change on a year earlier from 2024-25, all under the table's 'Forecast' band. Rows +# that restate a row kept are left out, as the March package left out sheet 3.7's total, +# and the build asserts each copy equal (each table's left_out in the build script): +# table 4.7's 'Total SDLT' and ATED rows (table 4.8 rows 24 and 25); table 4.22's VAT +# refunds, community infrastructure levy, extended producer responsibility and five +# environmental levies (tables 4.8, 4.2 and 4.20); table 4.21's '(c * d + e + f) +# Forecast' row (table 4.20's contracts for difference); and, from 2026-27, table 4.1's +# 'Betting and gaming taxes' (table 4.10's total). Tables 4.1 (accrued) and 4.8 (cash) +# print eight of the same taxes: each pair shares one concept, with an exact relation, +# and differs in accounting_basis (SHARED_TAX_CONCEPTS); table 4.1's vaping tax and +# 2025-26 betting and gaming take the March lines' concepts. Table 4.22 prints '£ +# million' over GBP billion cells (its VAT refunds equal table 4.8's in every year), so +# its rows carry value_scale 1e9. Table 4.10 now starts in 2026-27, its first forecast +# year. Northern Ireland domestic rates are carried in both places the OBR shows them: +# this package's table 4.2 row 6, and expenditure table 5.1 row 16. # schema_version: ledger.source_package.v1 package_id: obr-efo-receipts-october-2026 diff --git a/scripts/build_obr_efo_october_2026.py b/scripts/build_obr_efo_october_2026.py index fb1a31f0..85d32104 100644 --- a/scripts/build_obr_efo_october_2026.py +++ b/scripts/build_obr_efo_october_2026.py @@ -1604,9 +1604,17 @@ def march_header(kind: str, changes: list[str]) -> str: cash_receipts, self_employed_income_growth, ...); the sub-rows of table 4.8's 'of which' blocks, printed in column C, prefix their parent. Table 4.5's 'Savings income' row is obr.self_employed_income_growth.savings_income, a percentage change on a year earlier -from 2024-25, all under the table's 'Forecast' band. Two rows restate rows kept and are -left out, as the March package left out sheet 3.7's total: table 4.7's 'Total SDLT' and -its ATED row (table 4.8 rows 24 and 25). Table 4.22 prints '£ million' over GBP billion +from 2024-25, all under the table's 'Forecast' band. Rows that restate a row kept are +left out, as the March package left out sheet 3.7's total, and the build asserts each +copy equal (each table's left_out in the build script): table 4.7's 'Total SDLT' and +ATED rows (table 4.8 rows 24 and 25); table 4.22's VAT refunds, community +infrastructure levy, extended producer responsibility and five environmental levies +(tables 4.8, 4.2 and 4.20); table 4.21's '(c * d + e + f) Forecast' row (table 4.20's +contracts for difference); and, from 2026-27, table 4.1's 'Betting and gaming taxes' +(table 4.10's total). Tables 4.1 (accrued) and 4.8 (cash) print eight of the same +taxes: each pair shares one concept, with an exact relation, and differs in +accounting_basis (SHARED_TAX_CONCEPTS); table 4.1's vaping tax and 2025-26 betting and +gaming take the March lines' concepts. Table 4.22 prints '£ million' over GBP billion cells (its VAT refunds equal table 4.8's in every year), so its rows carry value_scale 1e9. Table 4.10 now starts in 2026-27, its first forecast year. Northern Ireland domestic rates are carried in both places the OBR shows them: this package's table 4.2

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obr_obr-efo-economy-october-2026 +source_page: https://obr.uk/efo/economic-and-fiscal-outlook-october-2026/ +table: 'EFO October 2026 detailed forecast tables: economy' +license: Open Government Licence v3.0 +license_url: https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/ +attribution: 'Source: Office for Budget Responsibility, Economic and fiscal outlook - October 2026, detailed forecast tables: economy. 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